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  "Fxbrl_20260717192225382": {
   "value": "\n      <span class=\"t s4_113 t6_113\">1. </span><span class=\"t s4_113 t7_113\">GENERAL INFORMATION </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t8_113\">The Company was registered in Guernsey under the </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t9_113\">Companies (Guernsey) Law, 2008 on 31 March 2021, </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 ta_113\">with registration number 69031. The Company was </span><span style=\"display:block;height:0px\"></span>\n      \n        <span class=\"t s5_113 tb_113\">originally regulated by the Guernsey Financial Services </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 tc_113\">Commission (\u201cGFSC\u201d) as a registered closed-ended </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 td_113\">collective investment scheme under the Protection </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 te_113\">of Investors (Bailiwick of Guernsey) Law, 2020, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 tf_113\">Registered Collective Investment Scheme Rules 2021, </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 tg_113\">and the Prospectus Rules 2021. Following shareholder </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 th_113\">approval on 13 January 2025, the Company has </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 ti_113\">transitioned from a closed-ended investment fund to a </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 tj_113\">commercial shipping company and has surrendered its </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 tk_113\">fund registration with the GFSC. </span><span style=\"display:block;height:0px\"></span>\n      <span class=\"t s6_113 tl_113\">The Company\u2019s Ordinary Shares were admitted to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 tm_113\">premium listing segment of the O\ufb00icial List of the UK </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 tn_113\">Listing Authority and began trading on the Main Market </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 to_113\">of the London Stock Exchange (\u201cLSE\u201d) on 27 May 2021 </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 tp_113\">(ticker: TMI (USD), TMIP (GBP)). On 10 February 2025, </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 tq_113\">following approval by shareholders and the Financial </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 tr_113\">Conduct Authority (\u201cFCA\u201d), the listing category of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 ts_113\">Company\u2019s Ordinary Shares was transferred from the </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 tt_113\">closed-ended investment funds category to the equity </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 tu_113\">shares (commercial companies) category of the O\ufb00icial </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 tv_113\">List. The Company has also changed its name from </span><span style=\"display:block;height:0px\"></span>\n      \n        <span class=\"t s5_113 tw_113\">Taylor Maritime Investments Limited to Taylor Maritime </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 tx_113\">Limited to re\ufb02ect its reclassi\ufb01cation as a commercial </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 ty_113\">shipping company.</span><span style=\"display:block;height:0px\"></span>\n      <span class=\"t s6_113 tz_113\">With e\ufb00ect from 1 April 2025, the Company ceased </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t10_113\">to apply the investment entity exception under IFRS </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t11_113\">10 following a reassessment of its status under that </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t12_113\">standard. This decision re\ufb02ected signi\ufb01cant strategic </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t13_113\">and structural developments during the prior </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t14_113\">\ufb01nancial year, including the acquisition of 100% of </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t15_113\">Grindrod Shipping Holdings Limited (\u201cGrindrod\u201d), the </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t16_113\">internalisation of commercial management function, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t17_113\">the adoption of a uni\ufb01ed governance and trading </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t18_113\">framework across the Group, and the transfer of </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t19_113\">the Company\u2019s listing to the commercial companies </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t1a_113\">category of the O\ufb00icial List. As a result of these </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t1b_113\">developments, the Board concluded that one or more </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t1c_113\">of the criteria required for investment entity exemption </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t1d_113\">classi\ufb01cation under IFRS 10 were no longer satis\ufb01ed with </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t1e_113\">e\ufb00ect from 1 April 2025, and that the Group\u2019s activities </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t1f_113\">were more consistent with those of an actively managed </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t1g_113\">commercial shipping business. </span><span style=\"display:block;height:0px\"></span>\n    \n      <span class=\"t s7_113 t1h_113\">1 </span><span class=\"t s8_113 t1i_113\">The only vessel not classi\ufb01ed as assets held for sale relates to a vessel under sale and leaseback arrangements with a purchase option which will </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_113 t1j_113\">fall away if the purchase option is not exercised upon expiry in Apr 2027. </span><span style=\"display:block;height:0px\"></span>\n    \n      <span class=\"t s6_113 t1k_113\">Accordingly, with e\ufb00ect from 1 April 2025, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t1l_113\">Company prepares consolidated \ufb01nancial statements </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t1m_113\">incorporating all subsidiaries in accordance with IFRS </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t1n_113\">10 Consolidated Financial Statements. Further details </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t1o_113\">of the Board\u2019s assessment and determination of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t1p_113\">cessation date are provided in Note 3. </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t1q_113\">The Company together with all its subsidiaries are </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t1r_113\">referred to as the \u201cGroup\u201d. </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t1s_113\">For the comparative period, the Company\u2019s subsidiaries </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t1t_113\">that were consolidated during the reporting period </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t1u_113\">were: </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_113 t1v_113\">\u2192 </span><span class=\"t s6_113 t1w_113\">TMI Advisors (UK) Limited (\u201cTMIUK\u201d); </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_113 t1x_113\">\u2192 </span><span class=\"t s5_113 t1y_113\">TMI Advisor Pte. Limited (\u201cTMI Singapore\u201d), </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_113 t1z_113\">\u2192 </span><span class=\"t s6_113 t20_113\">TMI Director 1 Limited (\u201cTMID1\u201d), </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_113 t21_113\">\u2192 </span><span class=\"t s5_113 t22_113\">Taylor Maritime Investments Employee Benefit Trust </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t23_113\">(the \u201cTM EBT\u201d); and </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_113 t24_113\">\u2192 </span><span class=\"t s5_113 t25_113\">TMI Advisors (Guernsey) Limited </span><span class=\"t sb_113 t26_113\">1 </span><span class=\"t s6_113 t27_113\">(\u201cTMIGSY\u201d). </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t28_113\">On 24 April 2026, the Board announced its intention to </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t29_113\">pursue an orderly wind-down of the Group, involving the </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2a_113\">disposal of majority </span><span class=\"t sb_113 t2b_113\">1 </span><span class=\"t s5_113 t2c_113\">of the remaining vessels and the </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2d_113\">eventual return of capital to shareholders. As a result, </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2e_113\">these Consolidated Financial Statements have been </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2f_113\">prepared on a basis other than that of a going concern. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t2g_113\">Further detail is provided in Note 2(b). </span><span style=\"display:block;height:0px\"></span>\n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717191021481": {
   "value": "Guernsey",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717191704173": {
   "value": "Guernsey",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717191756869": {
   "value": "Guernsey",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717191906475": {
   "value": "The Company was \n        originally regulated by the Guernsey Financial Services Commission (\u201cGFSC\u201d) as a registered closed-ended collective investment scheme under the Protection of Investors (Bailiwick of Guernsey) Law, 2020, the Registered Collective Investment Scheme Rules 2021, and the Prospectus Rules 2021. Following shareholder approval on 13 January 2025, the Company has transitioned from a closed-ended investment fund to a commercial shipping company and has surrendered its fund registration with the GFSC. \n      ",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717194118792": {
   "value": "The Company has also changed its name from\n        Taylor Maritime Investments Limited to Taylor Maritime Limited to re\ufb02ect its reclassi\ufb01cation as a commercial shipping company.\n      ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717194327869": {
   "value": "\n      <span class=\"t s4_113 t2h_113\">2. </span><span class=\"t s4_113 t2i_113\">MATERIAL ACCOUNTING POLICY </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_113 t2j_113\">INFORMATION </span><span style=\"display:block;height:0px\"></span>\n      \n        <span class=\"t sc_113 t2k_113\">a) </span><span class=\"t sd_113 t2l_113\">Statement of Compliance </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2m_113\">The Group\u2019s Annual Report and Audited Consolidated </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2n_113\">Financial Statements (the \u201cConsolidated Financial </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2o_113\">Statements\u201d), which give a true and fair view, have </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2p_113\">been prepared in accordance with International </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2q_113\">Financial Reporting Standards (\u201cIFRS\u201d) issued by the </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2r_113\">International Accounting Standards Board (\u201cIASB\u201d) </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2s_113\">and interpretations issued by the IFRS Interpretations </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t2t_113\">Committee (\u201cIFRIC\u201d) and are in compliance with the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t2u_113\">Companies (Guernsey) Law, 2008.</span><span style=\"display:block;height:0px\"></span>\n      \n      \n        \n          <span class=\"t sc_113 t2v_113\">b) </span><span class=\"t sd_113 t2w_113\">Basis of Preparation and Consolidation </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t2x_113\">With e\ufb00ect from 1 April 2025, the Company ceased </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2y_113\">applying investment entity exemption under IFRS </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2z_113\">10 and started consolidating all of its investments in </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t30_113\">subsidiaries with e\ufb00ect from that date. The prior year</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    \n      \n        \n          <span class=\"t s6_114 t9_114\">comparatives have not been restated, as consolidation </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 ta_114\">has been applied from the deemed acquisition date </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tb_114\">of 1 April 2025. In accordance with IFRS 10, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tc_114\">Company has applied the requirements of IFRS 3, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 td_114\">Business Combinations as of this transition date and </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 te_114\">has therefore recognised the assets and liabilities of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tf_114\">previously unconsolidated subsidiaries at fair value at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tg_114\">the transition date of 1 April 2025. Further details of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 th_114\">impact of this are included in notes 3 and 4. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 ti_114\">This represents a change compared with prior periods, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tj_114\">during which: </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 tk_114\">\u2192 </span><span class=\"t s6_114 tl_114\">only subsidiaries providing investment-related </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 tm_114\">services (such as TMI UK, TMI Singapore, TMID1, TM </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 tn_114\">EBT and TMIGSY) were consolidated; </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 to_114\">\u2192 </span><span class=\"t s6_114 tp_114\">investment-holding entities (such as TMI Holdco </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tq_114\">Limited (\u201cHoldco\u201d), SPVs and the Grindrod group) </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tr_114\">were measured at fair value through profit or loss in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 ts_114\">accordance with IFRS 9; and </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 tt_114\">\u2192 </span><span class=\"t s6_114 tu_114\">the Group\u2019s performance was presented primarily on </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 tv_114\">a fair value basis. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_114 tw_114\">Impact on the Consolidated Financial Statements </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 tx_114\">The most signi\ufb01cant impacts of this change are as </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 ty_114\">follows: </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 tz_114\">\u2192 </span><span class=\"t s9_114 t10_114\">Vessels </span><span class=\"t s6_114 t11_114\">previously held indirectly through SPVs at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t12_114\">fair value under investment entity accounting are </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t13_114\">now recognised as Vessels and property, plant </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t14_114\">and equipment at cost (with fair value at the date </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t15_114\">of transition representing the deemed cost at that </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t16_114\">date), net of impairment, and depreciated over their </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t17_114\">remaining useful lives in accordance with IAS 16. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 t18_114\">\u2192 </span><span class=\"t s9_114 t19_114\">Borrowings </span><span class=\"t s6_114 t1a_114\">of the Group are now recognised as </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1b_114\">financial liabilities at amortised cost (with fair value at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1c_114\">the date of transition again representing the deemed </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t1d_114\">cost at that date). </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 t1e_114\">\u2192 </span><span class=\"t s9_114 t1f_114\">Revenue </span><span class=\"t s6_114 t1g_114\">now reflects charter and freight income </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1h_114\">earned by the Group\u2019s vessels, recognised in </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1i_114\">accordance with IFRS 15 and IFRS 16, rather than </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t1j_114\">dividend or distribution income from subsidiaries. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1k_114\">Consequently, following the consolidation of all </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1l_114\">subsidiaries several new material accounting </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1m_114\">policies now apply, including (i) consolidation of all </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1n_114\">subsidiaries, (ii) recognition and measurement of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1o_114\">vessels and property, plant and equipment under IAS </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1p_114\">16 (with depreciation and impairment testing) and (iii) </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1q_114\">recognition of charter and freight revenues under IFRS </span><span style=\"display:block;height:0px\"></span>\n        \n      \n    \n      \n        \n          <span class=\"t s6_114 t1r_114\">15 and lease-related arrangements under IFRS 16. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1s_114\">Comparatives, which were prepared under investment </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1t_114\">entity accounting, have not been restated and are not </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1u_114\">directly comparable. The new accounting policies are </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t1v_114\">detailed further below. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_114 t1w_114\">Basis of consolidation </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t1x_114\">With e\ufb00ect from 1 April 2025, following the cessation </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1y_114\">of investment entity accounting, the Group has </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1z_114\">consolidated all of its subsidiaries in accordance with </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t20_114\">IFRS 10. This represents a change from prior reporting </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t21_114\">periods, in which subsidiaries were either consolidated </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t22_114\">(where they provided investment-related services) or </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t23_114\">measured at fair value through pro\ufb01t or loss (where they </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t24_114\">were classi\ufb01ed as investment entity subsidiaries). From </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t25_114\">1 April 2025, all subsidiaries are consolidated line by line </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t26_114\">in the Consolidated Financial Statements. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t27_114\">Control is achieved when the Group: </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 t28_114\">\u2192 </span><span class=\"t s7_114 t29_114\">has power over the investee; </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 t2a_114\">\u2192 </span><span class=\"t s6_114 t2b_114\">is exposed, or has rights, to variable returns from its </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2c_114\">involvement with the investee; and </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 t2d_114\">\u2192 </span><span class=\"t s7_114 t2e_114\">has the ability to use its power to affect those returns. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2f_114\">Subsidiaries are consolidated from the date on which </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2g_114\">control is obtained until the date control ceases. The </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2h_114\">results of subsidiaries acquired or disposed of during the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2i_114\">year are included in the consolidated pro\ufb01t or loss and </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2j_114\">other comprehensive income from the date control is </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2k_114\">gained until the date control is lost. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2l_114\">Where necessary, adjustments are made to the \ufb01nancial </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2m_114\">statements of subsidiaries to align their accounting </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2n_114\">policies with those of the Group. All intragroup balances, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2o_114\">transactions, income, expenses and cash \ufb02ows are </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2p_114\">eliminated in full on consolidation. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t s9_114 t2q_114\">Non-going concern </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2r_114\">Prior to the reporting date, the Board took the decision </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2s_114\">to pursue an orderly wind-down of the Group through </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2t_114\">the realisation of its assets, the return of capital to </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2u_114\">shareholders and, thereafter, the cessation of trading; </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2v_114\">this decision was announced to the market shortly </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2w_114\">after the balance sheet date. As the decision was </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2x_114\">taken before the reporting date, the Directors no </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2y_114\">longer considered it appropriate to adopt the going </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2z_114\">concern basis of accounting, and these Consolidated </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t30_114\">Financial Statements for the year ended 31 March 2026 </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t31_114\">have been prepared on a basis other than that of a </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t32_114\">going concern.</span><span style=\"display:block;height:0px\"></span>\n          \n        \n      \n    \n      \n        \n          \n            <span class=\"t s1_115 t2_115\">Assets and liabilities have been measured on the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t3_115\">basis that the Group will realise its assets and settle its </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t4_115\">obligations in the course of the wind-down rather than </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t5_115\">through continuing operations. This basis of preparation </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t6_115\">does not re\ufb02ect a forced liquidation or distressed sale </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t7_115\">scenario; rather it re\ufb02ects the Directors\u2019 expectation of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t8_115\">an orderly process intended to preserve and maximise </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t9_115\">value for shareholders. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 ta_115\">The principal consequential adjustments arising from </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tb_115\">the decision to commence an orderly wind-down are: </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 tc_115\">\u2192 </span><span class=\"t s1_115 td_115\">the reclassification of owned vessels as assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 te_115\">held for sale, where the criteria in IFRS 5 were met </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tf_115\">based on conditions existing at the reporting date, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tg_115\">measured at the lower of carrying amount and fair </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 th_115\">value less costs to sell (Note 3 (d)); </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 ti_115\">\u2192 </span><span class=\"t s1_115 tj_115\">the recognition of restructuring and onerous contract </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tk_115\">provisions arising from the wind-down, based on </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 tl_115\">conditions existing at the reporting date (Note 26 (b)); </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tm_115\">and </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 tn_115\">\u2192 </span><span class=\"t s1_115 to_115\">the reassessment of the remaining useful economic </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tp_115\">lives and recoverable amounts of assets not classified </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tq_115\">as held for sale that are expected to continue trading </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tr_115\">for a limited period prior to disposal, to reflect their </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 ts_115\">shorter remaining period of use. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 tt_115\">The Directors have prepared a wind-down cash \ufb02ow </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tu_115\">forecast extending to the expected date of completion </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tv_115\">of the wind-down, which represents the going concern </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tw_115\">period. Completion is currently expected to occur by </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tx_115\">around June 2027, although the precise timing remains </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 ty_115\">subject to market conditions and the performance of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tz_115\">buyers under agreed and prospective sale agreements. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t10_115\">The forecast re\ufb02ects the Group\u2019s current cash position, </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t11_115\">contracted and forecast operating cash \ufb02ows from </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t12_115\">remaining vessels prior to disposal, expected net </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t13_115\">proceeds from asset sales, the timing and quantum of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t14_115\">future capital redemptions and forecast wind-down, </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t15_115\">restructuring and closure costs. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t16_115\">In place of the charter rate and \ufb02eet value stress tests </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t17_115\">historically applied under a going concern framework, </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t18_115\">the Directors have considered the principal sensitivities </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t19_115\">relevant to an orderly wind-down, being: </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 t1a_115\">\u2192 </span><span class=\"t s1_115 t1b_115\">Realised proceeds on vessel sales being lower than </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1c_115\">forecast. However, at the date of signing, offers </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1d_115\">have been received for all five vessels classified as </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1e_115\">assets held for sale, which substantially mitigates this </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1f_115\">sensitivity; the one remaining vessel is under a sale- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1g_115\">leaseback agreement with a purchase option, which </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1h_115\">is not expected (or required) to be exercised if the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1i_115\">option is not in the money; </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 t1j_115\">\u2192 </span><span class=\"t s2_115 t1k_115\">Delays extending the wind-down period and the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1l_115\">associated increase in overhead, running, holding </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1m_115\">and compliance costs, which again is substantially </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1n_115\">mitigated as offers have been received for all the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1o_115\">vessels held </span><span class=\"t s2_115 t1p_115\">for sale and also for our shares in the JV; </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1q_115\">and</span><span style=\"display:block;height:0px\"></span>\n          \n        \n      \n    \n      \n        \n          \n            <span class=\"t s3_115 t1r_115\">\u2192 </span><span class=\"t s1_115 t1s_115\">Higher than anticipated wind-down and closure </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1t_115\">costs including redundancy costs for the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1u_115\">workforce, professional fees, and D&amp;O run- </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1v_115\">off insurance. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1w_115\">A key overarching mitigation against each of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1x_115\">sensitivities described above is the Directors\u2019 ability </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1y_115\">to control the timing and quantum of future capital </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1z_115\">redemptions to shareholders. Unlike the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t20_115\">contractual liabilities and provision-based obligations, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t21_115\">capital redemptions are discretionary distributions, and </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t22_115\">their timing and amount remain within the Directors\u2019 </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t23_115\">control throughout the wind-down period. In the event </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t24_115\">of adverse changes to the Group\u2019s cash \ufb02ow forecasts, </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t25_115\">whether individually or in combination, the Directors are </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t26_115\">able to defer or reduce planned capital redemptions </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t27_115\">in order to preserve liquidity and ensure the Group </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t28_115\">continues to settle its liabilities and obligations as they </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t29_115\">fall due. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2a_115\">The Directors have also considered the need to maintain </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2b_115\">su\ufb00icient operational capacity and liquidity throughout </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2c_115\">the wind-down period to complete the disposal </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2d_115\">programme in an orderly manner and to settle liabilities </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2e_115\">and contractual obligations as they fall due, including </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2f_115\">obligations arising under onerous contracts and other </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2g_115\">closure-related expenditures. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2h_115\">Having modelled reasonably possible combinations of </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2i_115\">these sensitivities, the Directors are satis\ufb01ed that the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2j_115\">Group has adequate resources to implement an orderly </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2k_115\">wind-down, settle its liabilities as they fall due, and </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2l_115\">return residual capital to shareholders.</span><span style=\"display:block;height:0px\"></span>\n          \n        \n      \n      \n        \n          <span class=\"t s4_115 t2m_115\">c) </span><span class=\"t s5_115 t2n_115\">New and Amended Standards adopted by the </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_115 t2o_115\">Group </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2p_115\">A number of new or amended IFRS Accounting </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2q_115\">Standards became applicable for the current </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2r_115\">reporting period. The key amendment applicable to </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2s_115\">the Group for the year ended 31 March 2026 was Lack </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2t_115\">of Exchangeability (Amendments to IAS 21), which </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2u_115\">clari\ufb01es how an entity assesses whether a currency is </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2v_115\">exchangeable and how it determines an exchange rate </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2w_115\">when exchangeability is lacking. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2x_115\">The adoption of this amendment did not have a </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2y_115\">material impact on the measurement, recognition or </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2z_115\">presentation of any items in the Group\u2019s Consolidated </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t30_115\">Financial Statements. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t31_115\">Certain new accounting standards and amendments </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t32_115\">have been published that are not mandatory for </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t33_115\">the year ended 31 March 2026 and have not been </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t34_115\">early adopted by the Group. The key standards and </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t35_115\">amendments include: </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 t36_115\">\u2192 </span><span class=\"t s5_115 t37_115\">IFRS 18 Presentation and Disclosure in Financial </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_115 t38_115\">Statements</span><span class=\"t s1_115 t39_115\">, which will replace IAS 1 Presentation </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t3a_115\">of Financial Statements and is effective for annual </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t3b_115\">reporting periods beginning on or after 1 January </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t3c_115\">2027. For the Group, this is expected to first apply </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t3d_115\">for the year ending 31 March 2028, with comparative</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    \n      \n        \n          <span class=\"t s6_116 t9_116\">information for the year ending 31 March 2027. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 ta_116\">The Group is currently assessing the impact of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tb_116\">IFRS 18, including the impact on the presentation </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tc_116\">of the statement of profit or loss, aggregation </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 td_116\">and disaggregation of information, and related </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 te_116\">disclosures. The impact will depend on the scale </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tf_116\">and nature of the Group\u2019s remaining business as at </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 tg_116\">31 March 2027. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_116 th_116\">\u2192 </span><span class=\"t s9_116 ti_116\">IFRS 19 Subsidiaries without Public Accountability: </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_116 tj_116\">Disclosures</span><span class=\"t s6_116 tk_116\">, effective for annual reporting periods </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tl_116\">beginning on or after 1 January 2027. The Group is </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tm_116\">assessing whether this standard may be relevant to </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tn_116\">any qualifying subsidiaries, but it is not expected to </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 to_116\">have a material impact on the Group\u2019s Consolidated </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 tp_116\">Financial Statements. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_116 tq_116\">\u2192 </span><span class=\"t s9_116 tr_116\">Amendments to IFRS 9 and IFRS 7 \u2013 Classification </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_116 ts_116\">and Measurement of Financial Instruments</span><span class=\"t s6_116 tt_116\">, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tu_116\">effective for annual reporting periods beginning on </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tv_116\">or after 1 January 2026. The Group is assessing the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tw_116\">impact of these amendments but does not currently </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 tx_116\">expect them to have a material impact. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_116 ty_116\">\u2192 </span><span class=\"t s9_116 tz_116\">Annual Improvements to IFRS Accounting </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_116 t10_116\">Standards \u2013 Volume 11</span><span class=\"t s6_116 t11_116\">, effective for annual </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t12_116\">reporting periods beginning on or after 1 January </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t13_116\">2026. The Group does not currently expect these </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t14_116\">amendments to have a material impact. </span><span style=\"display:block;height:0px\"></span>\n        \n      \n      \n        <span class=\"t sa_116 t15_116\">d) </span><span class=\"t s9_116 t16_116\">Segmental reporting </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t17_116\">The Chief Operating Decision Maker (\u201cCODM\u201d), which </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t18_116\">is the Board, considers that the Group operates as a </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t19_116\">single business segment: the ownership and operation </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t1a_116\">of vessels. The CODM reviews \ufb01nancial information </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1b_116\">on this basis, consistent with the internal management </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t1c_116\">reporting provided. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1d_116\">Comparative information for the year ended 31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1e_116\">2025 was prepared under Investment Entity accounting, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1f_116\">where the Company reported results based on fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1g_116\">movements of its investments in subsidiaries rather than </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1h_116\">line-by-line consolidation. Following the transition to </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t1i_116\">full consolidation with e\ufb00ect from 1 April 2025 (see Note </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1j_116\">2(b)), segmental information is now presented on the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t1k_116\">basis of consolidated vessel operations. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1l_116\">Accordingly, no further disaggregation of segmental </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t1m_116\">information is considered necessary.</span><span style=\"display:block;height:0px\"></span>\n      \n    \n      \n        <span class=\"t sa_116 t1n_116\">e) </span><span class=\"t s9_116 t1o_116\">Revenue recognition </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1p_116\">Revenue is measured based on the consideration </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t1q_116\">speci\ufb01ed in contracts with customers and represents </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1r_116\">amounts receivable for services provided in the ordinary </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1s_116\">course of business. The Group recognises revenue </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t1t_116\">when (or as) it satis\ufb01es a performance obligation </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1u_116\">by transferring control of services to a customer, in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t1v_116\">accordance with IFRS 15. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1w_116\">The primary source of revenue for the Group is vessel </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t1x_116\">revenue, comprising charter hire and freight revenue. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_116 t1y_116\">Charter hire </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1z_116\">The Group earns hire revenue by placing its vessels on </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t20_116\">time charter and bareboat charter arrangements. The </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t21_116\">performance obligations within time charter contracts </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t22_116\">include the bareboat charter and the operation of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t23_116\">the vessel. The bareboat charter of the contract is </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t24_116\">accounted for as an operating lease under IFRS 16 </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t25_116\">Leases. Hire revenue is recognised over time as the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t26_116\">Group satis\ufb01es its obligation based on time elapsed </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t27_116\">between the delivery of a vessel to a charterer and the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t28_116\">redelivery of a vessel from the charterer. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t29_116\">For time and bareboat charter contracts, hire is typically </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2a_116\">invoiced bi-monthly or monthly in advance and hire </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2b_116\">revenue is accrued daily based on the contractual hire </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2c_116\">rates. Other variable hire components of the contract, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t2d_116\">such as o\ufb00-hire and speed claims, are recognised </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2e_116\">only to the extent that it is highly probable that a </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t2f_116\">signi\ufb01cant reversal will not occur when the uncertainty is </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t2g_116\">subsequently resolved. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_116 t2h_116\">Freight revenue </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t2i_116\">The Group recognises freight revenue for each speci\ufb01c </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2j_116\">voyage, which is usually priced on a current or \u201cspot\u201d </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2k_116\">market rate and then adjusted for predetermined </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2l_116\">criteria. The performance obligations for freight </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2m_116\">revenue commence from the time the vessel is ready </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2n_116\">at the load port until the cargo has been delivered at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2o_116\">the discharge port. Revenue is recognised over the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2p_116\">duration of the voyage in proportion to the voyage days </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2q_116\">elapsed at the reporting date as a measure of progress </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2r_116\">towards satisfaction of the performance obligation. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2s_116\">The duration of a single voyage will typically be less than </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t2t_116\">three months. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t2u_116\">Demurrage and despatch are considered at contract </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2v_116\">inception and estimates are updated throughout the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2w_116\">contract period. The consideration for demurrage and</span><span style=\"display:block;height:0px\"></span>\n      \n    \n      \n        <span class=\"t s1_117 t2_117\">despatch is recognised in the period within which such </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t3_117\">consideration is earned, to the extent that it is highly </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t4_117\">probable that a signi\ufb01cant reversal in the amount of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t5_117\">cumulative revenue recognised will not occur when </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t6_117\">the uncertainty is subsequently resolved. A contract </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t7_117\">asset is recognised over the period in which freight </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t8_117\">services are performed, representing the Group\u2019s right </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t9_117\">to consideration for the services performed as at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 ta_117\">reporting date. </span><span style=\"display:block;height:0px\"></span>\n      \n      \n        <span class=\"t s3_117 tb_117\">f) </span><span class=\"t s4_117 tc_117\">Other operating income </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 td_117\">Gains or losses arising from the disposal of vessels </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 te_117\">are not presented as revenue, as such disposals are </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tf_117\">not considered part of the Group\u2019s ordinary revenue- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tg_117\">generating activities. Instead, these amounts are </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 th_117\">recognised within Other operating income and expenses </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 ti_117\">in the Consolidated Statement of Pro\ufb01t or Loss at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 tj_117\">date control of the vessel passes to the buyer. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tk_117\">Any associated sales of bunkers, lubricants and </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tl_117\">consumables remaining on board at the date of disposal </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tm_117\">are included within the gain or loss on disposal of </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 tn_117\">the vessel.</span><span style=\"display:block;height:0px\"></span>\n      \n      \n        <span class=\"t s3_117 to_117\">g) </span><span class=\"t s4_117 tp_117\">Vessel operating costs </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tq_117\">Vessel operating costs primarily comprise crewing, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tr_117\">repairs and maintenance, and insurance. These costs </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 ts_117\">are recognised in pro\ufb01t or loss as incurred on an </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 tt_117\">accrual basis. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_117 tu_117\">h) </span><span class=\"t s4_117 tv_117\">Voyage expenses </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tw_117\">Voyage expenses that relate directly to a contract </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tx_117\">include fuel expenses and port expenses. Such contract </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 ty_117\">costs are deferred and recognised over the course of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tz_117\">the voyage using a percentage-of-completion basis </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t10_117\">that is consistent with the revenue recognition policy. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t11_117\">The stage of completion is determined by reference </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t12_117\">to time elapsed between the tender of readiness to </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t13_117\">load cargo (or delivery of a vessel to a charterer) and </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t14_117\">the completion of discharge (or redelivery of a vessel </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t15_117\">from a charterer). Contract costs are recognised as an </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t16_117\">asset within other receivables and prepayments if they </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t17_117\">represent incremental costs of obtaining a contract </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t18_117\">or ful\ufb01lment costs that (i) relate directly to a contract </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t19_117\">or to an anticipated contract, (ii) generate or enhance </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1a_117\">resources to be used in meeting obligations under the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1b_117\">contract and (iii) are expected to be recovered. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_117 t1c_117\">i) </span><span class=\"t s4_117 t1d_117\">Charter-hire expenses </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1e_117\">Charter-hire expenses represent the costs incurred for </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1f_117\">vessels chartered in under short term leases (less than </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1g_117\">12 months). These costs are recognised on a straight- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1h_117\">line basis over the charter period, consistent with the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1i_117\">pattern of bene\ufb01ts derived from the use of the vessel. </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s3_117 t1j_117\">j) </span><span class=\"t s4_117 t1k_117\">Net gain/(loss) on Financial Assets at Fair Value </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_117 t1l_117\">through Pro\ufb01t or Loss </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1m_117\">Net gain/(loss) on \ufb01nancial assets at fair value through </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1n_117\">pro\ufb01t or loss includes all realised and unrealised fair </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1o_117\">value changes.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    \n      \n        \n          <span class=\"t s2_117 t1p_117\">Dividend income from investments in shares of non- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1q_117\">consolidated subsidiaries is not included and presented </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1r_117\">as a separate line item in pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span>\n        \n      \n      \n        <span class=\"t s3_117 t1s_117\">k) </span><span class=\"t s4_117 t1t_117\">Foreign currency </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s4_117 t1u_117\">Functional and presentation currency </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1v_117\">The Board has determined that the presentational </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1w_117\">currency of the Group is US Dollar (\u201cUS$\u201d). The following </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1x_117\">factors are considered in determining that US Dollar is </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1y_117\">an appropriate presentational currency: </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1z_117\">\u2013 </span><span class=\"t s1_117 t20_117\">It is the currency of the primary economic </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t21_117\">environment of the shipping operations, conducted </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t22_117\">by the Group via the SPVs, including chartering </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t23_117\">income and the buying and selling of vessels, which </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t24_117\">are predominantly conducted in US Dollars; </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t25_117\">- </span><span class=\"t s2_117 t26_117\">It is the currency in which the \ufb01nance is raised, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t27_117\">distributions are made and the currency that would </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t28_117\">be returned if the Group was wound up. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t29_117\">The Consolidated Financial Statements are therefore </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2a_117\">presented in US Dollars. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2b_117\">For individual entities within the Group, the functional </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2c_117\">currency is determined on the basis of the primary </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2d_117\">economic environment in which it operates. The </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2e_117\">majority of the Group\u2019s subsidiaries have a US Dollar </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2f_117\">functional currency.</span><span style=\"display:block;height:0px\"></span>\n        <span class=\"t s2_117 t2f_117\"> </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_117 t2g_117\">Transactions and balances </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2h_117\">In the \ufb01nancial statements of individual subsidiary </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2i_117\">companies, foreign currency transactions are translated </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2j_117\">into the functional currency using the exchange rates </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2k_117\">prevailing at the dates of the transactions. Foreign </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2l_117\">exchange gains and losses resulting from the settlement </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2m_117\">of such transactions and from the translation at year </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2n_117\">end exchange rates of monetary assets and liabilities </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2o_117\">denominated in foreign currencies are recognised in the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2p_117\">pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2q_117\">Non-monetary items measured at historical cost are </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2r_117\">translated using the exchange rates at the date of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2s_117\">the transaction (not retranslated). Non-monetary </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2t_117\">items measured at fair value are translated using the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2u_117\">exchange rates at the reporting date when fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2v_117\">was determined. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_117 t2w_117\">Assets and liabilities in foreign currency </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2x_117\">In the Consolidated Financial Statements, assets and </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2y_117\">liabilities in subsidiaries with a non-US Dollar functional </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2z_117\">currency are translated to the US Dollar presentational </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t30_117\">currency using the closing exchange rate as at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t31_117\">reporting date. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t32_117\">Foreign currency exchange rate di\ufb00erences arising </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t33_117\">as a result of translation of foreign operations are </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t34_117\">recognised in other comprehensive income.</span><span style=\"display:block;height:0px\"></span>\n      \n    \n      \n        <span class=\"t s6_118 t9_118\">l) </span><span class=\"t s7_118 ta_118\">Employee bene\ufb01ts </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_118 tb_118\">Short-term bene\ufb01ts </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 tc_118\">Short-term employee bene\ufb01t obligations are measured </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 td_118\">on an undiscounted basis and are expensed as the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 te_118\">related service is provided. A liability is recognised for </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tf_118\">the amount expected to be paid under short-term cash </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 tg_118\">bonus or pro\ufb01t-sharing plans if the Group has a present </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 th_118\">legal or constructive obligation to pay this amount as a </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 ti_118\">result of past service provided by the employee and the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 tj_118\">obligation can be estimated reliably. </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t sa_118 tk_118\">Share-based payments </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tl_118\">The grant date fair value awards to employees made </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tm_118\">under the Long-term Incentive Plan is recognised as </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tn_118\">an expense with a corresponding increase in equity, </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 to_118\">over the vesting period of the awards. The amount </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 tp_118\">recognised as an expense is adjusted to re\ufb02ect the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tq_118\">number of awards for which the related non-market </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tr_118\">performance conditions are expected to be met, such </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 ts_118\">that the amount ultimately recognised is based on the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tt_118\">number of awards that meet the related non-market </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tu_118\">performance conditions at the vesting date. For share- </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tv_118\">based payment awards with market conditions, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tw_118\">grant date fair value of the share-based awards is </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 tx_118\">measured to re\ufb02ect such conditions and therefore </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 ty_118\">there is no adjustment between expected and </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 tz_118\">actual outcomes.</span><span style=\"display:block;height:0px\"></span>\n        <span class=\"t s8_118 tz_118\"> </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t sa_118 t10_118\">R</span><span class=\"t s7_118 t11_118\">edundancy bene\ufb01ts </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t12_118\">R</span><span class=\"t s8_118 t13_118\">edundancy bene\ufb01ts payable as a result of the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t14_118\">orderly wind-down are recognised when, as at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t15_118\">balance sheet date, the Group can no longer withdraw </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t16_118\">the o\ufb00er of those bene\ufb01ts or when the Group recognises </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t17_118\">costs for a related restructuring within the scope of IAS </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t18_118\">37, whichever is the earlier. A restructuring provision </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t19_118\">is recorded when, at the balance sheet date, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1a_118\">Group has an appropriately detailed formal plan for </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1b_118\">the restructuring and has raised a valid expectation in </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t1c_118\">those a\ufb00ected that it will carry out the restructuring by </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1d_118\">starting to implement that plan or announcing its main </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t1e_118\">features to those a\ufb00ected by it. </span><span style=\"display:block;height:0px\"></span>\n        \n      \n      \n        <span class=\"t s6_118 t1f_118\">m) </span><span class=\"t sa_118 t1g_118\">Taxation </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t1h_118\">Income tax expense is recognised through pro\ufb01t or loss </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1i_118\">except to the extent that it relates to items recognised </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t1j_118\">directly in equity or in other comprehensive income. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1k_118\">The tax charge is the expected tax payable or </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1l_118\">receivable on the taxable income or loss for the year, </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1m_118\">using tax rates enacted or substantially enacted at the</span><span style=\"display:block;height:0px\"></span>\n      \n    \n      \n        <span class=\"t s9_118 t1n_118\">reporting date, and any adjustment to tax payable in </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t1o_118\">respect of previous periods.</span><span style=\"display:block;height:0px\"></span>\n      \n      \n        <span class=\"t s6_118 t1p_118\">n) </span><span class=\"t sa_118 t1q_118\">Dividends payable </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t1r_118\">Dividends payable to the holders of Ordinary Shares </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1s_118\">are recorded through the Consolidated Statement of </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1t_118\">Changes in Shareholders\u2019 Equity when they are declared </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1u_118\">to shareholders. The payment of any dividend by the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1v_118\">Company is subject to the satisfaction of a solvency test </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t1w_118\">as required by the Companies (Guernsey) Law, 2008.</span><span style=\"display:block;height:0px\"></span>\n      \n      \n        \n          <span class=\"t s6_118 t1x_118\">o) </span><span class=\"t sa_118 t1y_118\">Vessels and property, plant and equipment </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1z_118\">Vessels and other items of property, plant and </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t20_118\">equipment are recognised at fair value on the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t21_118\">date of transition and subsequently carried at cost </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t22_118\">less accumulated depreciation and impairment in </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t23_118\">accordance with IAS 16, other than vessels classi\ufb01ed as </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t24_118\">held for sale, which are measured in accordance with </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t25_118\">IFRS 5 at the lower of carrying amount and fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t26_118\">less costs to sell and are not depreciated (see note 2(</span><span class=\"t s9_118 t27_118\">u)). </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_118 t28_118\">Vessels </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t29_118\">Vessels are measured at cost less accumulated </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2a_118\">depreciation and adjusted for any impairment losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2b_118\">and subsequent reversals. Cost comprises the purchase </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2c_118\">price (or, for vessels held at the 1 April 2025 transition </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2d_118\">date, the fair value at that date) and any directly </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t2e_118\">attributable expenditure necessary to bring the vessel </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2f_118\">to the condition and location for its intended use. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t s8_118 t2g_118\">Borrowing costs incurred to \ufb01nance the construction or </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2h_118\">acquisition of a vessel are capitalised during the period </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t2i_118\">of construction in accordance with IAS 23.</span><span style=\"display:block;height:0px\"></span>\n          <span class=\"t s8_118 t2j_118\">During the year, depreciation </span><span class=\"t s9_118 t2k_118\">of vessels was provided on </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2l_118\">a straight-line basis over 25 years from original delivery </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2m_118\">date from the shipyard. The residual value of each </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2n_118\">vessel was estimated with reference to its lightweight </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2o_118\">tonnage (\u201cLWT\u201d) multiplied by the average scrap steel </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2p_118\">price per tonne, based on historical price over the past </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t2q_118\">15 years, which is considered by the Board to re\ufb02ect a </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2r_118\">reasonable long-term measure of scrap values. Residual </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2s_118\">values and useful lives are reviewed at each reporting </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t2t_118\">date and adjusted prospectively where appropriate. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2u_118\">At 31 March 2026, one vessel remains within vessels, </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2v_118\">property, plant and equipment. This vessel is held under </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2w_118\">a sale and leaseback arrangement (see Note 3(e)) and </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2x_118\">its residual value has been assessed by reference to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t2y_118\">carrying amount of the associated \ufb01nancial liability, </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2z_118\">which would be extinguished should the related purchase </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t30_118\">option lapse. As that residual value exceeds the vessel\u2019s</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    \n      \n        \n          <span class=\"t s1_119 t2_119\">carrying amount, its depreciable amount is nil and, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t3_119\">accordingly, no further depreciation is charged on this </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t4_119\">vessel; depreciation would resume only if, on subsequent </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t5_119\">review, the residual value were to fall below its carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t6_119\">amount.</span><span style=\"display:block;height:0px\"></span>\n        <span class=\"t s3_119 t7_119\">Drydocking </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t8_119\">Major repairs and maintenance costs incurred in </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t9_119\">connection with a scheduled drydocking are capitalised </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 ta_119\">when incurred and amortised on a straight-line basis </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tb_119\">over the period until the next scheduled drydocking </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tc_119\">(typically 2.5 to 5 years). A portion of the acquisition cost </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 td_119\">of a new vessel is allocated to drydocking components </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 te_119\">expected to be replaced or refurbished at the \ufb01rst </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tf_119\">scheduled drydocking. If a vessel is sold before its next </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tg_119\">scheduled drydocking, any unamortised balance of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 th_119\">deferred drydocking costs is expensed in determining </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 ti_119\">the gain or loss on disposal. Where the period to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tj_119\">next drydocking is shorter than expected, the remaining </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 tk_119\">balance of deferred costs is expensed immediately. </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s3_119 tl_119\">Impairment </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tm_119\">At each reporting date, the Group reviews the carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tn_119\">amounts of vessels, property, plant and equipment to </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 to_119\">assess whether there is any indication of impairment. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tp_119\">Each vessel is regarded as a separate cash-generating </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 tq_119\">unit (\u201cCGU\u201d), as it generates cash in\ufb02ows that are </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 tr_119\">largely independent from those of other assets. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 ts_119\">Where indicators of impairment exist, the recoverable </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 tt_119\">amount of the CGU is estimated as the higher of value in </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tu_119\">use and fair value less costs of disposal. An impairment </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 tv_119\">loss is recognised in pro\ufb01t or loss where the carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tw_119\">amount exceeds recoverable amount. Reversals of </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 tx_119\">impairment losses are recognised in pro\ufb01t or loss </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 ty_119\">where there has been a change in the estimates used </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tz_119\">to determine the recoverable amount, subject to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t10_119\">carrying amount not exceeding that which would have </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t11_119\">been determined had no impairment been recognised.</span><span style=\"display:block;height:0px\"></span>\n        <span class=\"t s3_119 t12_119\">Property, plant and equipment </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s2_119 t13_119\">Depreciation is calculated using straight-line method to </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t14_119\">allocate the cost of the assets (other than vessels), net </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t15_119\">of their residual values, over their estimated useful lives </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t16_119\">from inception as follows: </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"t606ceb0b6286cbbabb3773566ce56412\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s2_119 t17_119_new\">O\ufb00ice equipment and </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_119 t18_119_new\">furniture and \ufb01ttings </span></td>\n                <td style=\"width:auto\"><span class=\"t s1_119 t19_119_new\">3 years </span><span style=\"display:block;height:0px\"> </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s1_119 t1a_119_new\">Leasehold improvements </span></td>\n                <td style=\"width:auto\"><span class=\"t s1_119 t1b_119_new\">Over the term of the lease </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s1_119 t1c_119_new\">Plant and equipment </span></td>\n                <td style=\"width:auto\"><span class=\"t s1_119 t1d_119_new\">3 to 5 years</span></td>\n              </tr>\n            \n          </table>\n        \n      \n    \n      \n        \n          <span class=\"t s1_119 t1e_119\">The estimated useful lives, residual values and </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t1f_119\">depreciation method are reviewed at each reporting </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t1g_119\">date and adjusted prospectively if appropriate. Fully </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t1h_119\">depreciated assets still in use are retained in the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1i_119\">\ufb01nancial statements.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n      \n        <span class=\"t s4_119 t1j_119\">p) </span><span class=\"t s3_119 t1k_119\">Financial Instruments </span><span style=\"display:block;height:0px\"></span>\n        \n          \n            <span class=\"t m0_119 s5_119 t1l_119\">Financial Assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_119 t1m_119\">Recognition and initial measurement </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1n_119\">At initial recognition, the Group measures a \ufb01nancial </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1o_119\">asset at its fair value plus, in the case of a \ufb01nancial </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1p_119\">asset not at fair value through pro\ufb01t or loss (\u201cFVTPL\u201d), </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1q_119\">transaction costs that are directly attributable to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1r_119\">acquisition of the \ufb01nancial asset. Transaction costs of </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1s_119\">\ufb01nancial assets carried at FVTPL are expensed in pro\ufb01t </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1t_119\">or loss. </span><span style=\"display:block;height:0px\"></span>\n            \n              <span class=\"t s3_119 t1u_119\">Derecognition </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1v_119\">A \ufb01nancial asset is derecognised when the contractual </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1w_119\">rights to the cash \ufb02ows from the \ufb01nancial asset expire or </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1x_119\">it transfers the \ufb01nancial asset and the transfer quali\ufb01es </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1y_119\">for derecognition in accordance with IFRS 9.</span><span style=\"display:block;height:0px\"></span>\n            <span class=\"t s6_119 t1z_119\">Classi\ufb01cation </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t20_119\">The Group classi\ufb01es its \ufb01nancial assets into categories </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t21_119\">in accordance with IFRS 9. The Group classi\ufb01es its </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t22_119\">\ufb01nancial assets based on the Group\u2019s business model </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t23_119\">for managing those \ufb01nancial assets and the contractual </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t24_119\">cash \ufb02ow characteristics of the \ufb01nancial assets. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t25_119\">On initial recognition, the Group classi\ufb01es \ufb01nancial </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t26_119\">assets as measured at amortised cost, at fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t27_119\">through other comprehensive income (\u201cFVOCI\u201d), or at </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t28_119\">fair value through pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t29_119\">A \ufb01nancial asset is measured at amortised cost if </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2a_119\">it meets both of the following conditions and is not </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2b_119\">designated as at FVTPL: </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2c_119\">\u2013 </span><span class=\"t s1_119 t2d_119\">it is held within a business model whose objective is </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t2e_119\">to hold assets to collect contractual cash \ufb02ows; and </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t2f_119\">\u2013 </span><span class=\"t s2_119 t2g_119\">its contractual terms give rise on speci\ufb01ed dates to </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t2h_119\">cash \ufb02ows that are solely payments of principal and </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t2i_119\">interest (\u201cSPPI\u201d). </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2j_119\">Investments in equity instruments are measured at </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2k_119\">FVTPL unless the Group makes an irrevocable election </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2l_119\">at initial recognition, on an instrument-by-instrument </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2m_119\">basis, to present subsequent changes in their fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2n_119\">in other comprehensive income (the \u201cFVOCI election\u201d). </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2o_119\">This election is available only for equity investments</span><span style=\"display:block;height:0px\"></span>\n          \n        \n      \n    \n      \n        \n          \n            <span class=\"t s6_120 t9_120\">that are not held for trading. The Group has made </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 ta_120\">this election in respect of its investment in the legacy </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tb_120\">de\ufb01ned bene\ufb01t pension fund surplus held within \u201cOther </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tc_120\">investments\u201d (see Note 20). </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 td_120\">All </span><span class=\"t s7_120 te_120\">other \ufb01nancial asse</span><span class=\"t s6_120 tf_120\">ts of the Group are measured </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tg_120\">at FVTPL. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 th_120\">In making an assessment of the objective of the business </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 ti_120\">model in which a \ufb01nancial asset is held, the Group </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tj_120\">considers all of the relevant information about how the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tk_120\">business is managed. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tl_120\">The Group has determined that it has two business </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tm_120\">models: </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tn_120\">\u2013 </span><span class=\"t m0_120 s8_120 to_120\">Held-to-collect business model: </span><span class=\"t s6_120 tp_120\">this includes cash, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tq_120\">trade and other receivables. These \ufb01nancial assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tr_120\">are held to collect contractual cash \ufb02ows. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 ts_120\">\u2013 </span><span class=\"t m0_120 s8_120 tt_120\">Other business model: </span><span class=\"t s6_120 tu_120\">this includes investment in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tv_120\">Holdco and SPVs for the prior year. These \ufb01nancial </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tw_120\">assets are managed and their performance is </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tx_120\">evaluated on a fair value basis. </span><span style=\"display:block;height:0px\"></span>\n            \n              <span class=\"t s7_120 ty_120\">Financial assets are only reclassi\ufb01ed if there is a change </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tz_120\">in business model.</span><span style=\"display:block;height:0px\"></span>\n            \n            \n              <span class=\"t m0_120 s9_120 t10_120\">Cash </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t11_120\">Cash comprises current deposits with banks.</span><span style=\"display:block;height:0px\"></span>\n            \n            \n              <span class=\"t m0_120 s9_120 t12_120\">Trade and other receivables </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t13_120\">Trade and other receivables that have \ufb01xed or </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t14_120\">determinable payments that are not quoted in an active </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t15_120\">market are classi\ufb01ed as \u201cTrade and other receivables\u201d. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t16_120\">Trade and other receivables are measured at amortised </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t17_120\">cost using the e\ufb00ective interest method, less any </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t18_120\">expected credit losses (\u201cECL\u201d).</span><span style=\"display:block;height:0px\"></span>\n            <span class=\"t m0_120 s9_120 t19_120\">Subsequent measurement </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1a_120\">Subsequent to initial recognition, \ufb01nancial assets at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1b_120\">FVTPL are measured at fair value with gains and losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1c_120\">arising from changes in the fair value recognised in </span><span style=\"display:block;height:0px\"></span>\n          \n          \n            <span class=\"t s7_120 t1d_120_1\">the pro\ufb01t or loss.</span><span style=\"display:block;height:0px\"></span>\n          <span class=\"t s7_120 t1d_120_2\" style=\"margin-left:0.33em\">All other \ufb01nancial assets, other than </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1e_120\">equity instruments for which the FVOCI election has </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1f_120\">been made, are subsequently measured at amortised </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1g_120\">cost using the e\ufb00ective interest rate method, less </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1h_120\">any impairment. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1i_120\">Equity instruments for which the FVOCI election has </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1j_120\">been made are subsequently measured at fair value. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1k_120\">All other changes in fair value are recognised in other</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    \n      \n        \n          <span class=\"t s6_120 t1l_120\">comprehensive income and accumulated in retained </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1m_120\">earnings. Equity instruments measured at FVOCI are not </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1n_120\">subject to the impairment requirements of IFRS 9. </span><span style=\"display:block;height:0px\"></span>\n          \n            \n              <span class=\"t s6_120 t1o_120\">IFRS 9 requires the Group to measure and recognise </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1p_120\">impairment on \ufb01nancial assets at amortised cost less </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1q_120\">expected credit losses. The Group applies the IFRS 9 </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1r_120\">simpli\ufb01ed approach to measuring expected credit losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1s_120\">which uses a lifetime expected loss allowance for all </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1t_120\">trade and other receivables. Expected credit losses are </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1u_120\">measured based on historical credit loss experience, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1v_120\">adjusted for current conditions and reasonable and </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1w_120\">supportable forecasts of future economic conditions, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1x_120\">including the e\ufb00ects of the Group\u2019s orderly wind-down </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1y_120\">on counterparty behaviour. The expected credit loss </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1z_120\">allowance recognised at 31 March 2026 is disclosed in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t20_120\">Note 21.</span><span style=\"display:block;height:0px\"></span>\n            \n          \n        \n        \n          \n            <span class=\"t m0_120 s9_120 t21_120\">Financial liabilities </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_120 t22_120\">Classi\ufb01cation, subsequent measurement and gains </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_120 t23_120\">and losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t24_120\">Financial liabilities are classi\ufb01ed as measured at </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t25_120\">amortised cost or FVTPL. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t26_120\">A \ufb01nancial liability is classi\ufb01ed at FVTPL if it is classi\ufb01ed </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t27_120\">as held-for-trading, it is a derivative or it is designated </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t28_120\">as such on initial recognition. Financial liabilities at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t29_120\">FVTPL are measured at fair value and net gains and </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2a_120\">losses, including any interest expense, are recognised in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2b_120\">pro\ufb01t or loss.</span><span style=\"display:block;height:0px\"></span>\n          <span class=\"t s7_120 t2c_120\">Other \ufb01nancial liabilities are subsequently measured </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2d_120\">at amortised cost using the e\ufb00ective interest method. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2e_120\">Interest expense and foreign exchange gains and losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2f_120\">are recognised in pro\ufb01t or loss. Any gain or loss on </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2g_120\">derecognition is also recognised in pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t s6_120 t2h_120\">Trade and other payables represent liabilities for goods </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2i_120\">and services provided to the Group prior to the end </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2j_120\">of the \ufb01nancial year which are unpaid. The amounts </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2k_120\">are unsecured and are usually paid within 90 days of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2l_120\">recognition. Trade and other payables are presented </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2m_120\">as current liabilities unless payment is not due within 12 </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2n_120\">months after the reporting period. They are recognised </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2o_120\">initially at their fair value and subsequently measured at </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2p_120\">amortised cost using the e\ufb00ective interest method.</span><span style=\"display:block;height:0px\"></span>\n          \n          \n            <span class=\"t sb_120 t2q_120\">Derecognition </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2r_120\">A \ufb01nancial liability is derecognised when the obligation </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2s_120\">speci\ufb01ed in the contract is discharged, cancelled </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2t_120\">or expires. </span><span style=\"display:block;height:0px\"></span>\n          \n        \n      \n    \n      \n        <span class=\"t s1_121 t2_121\">q) </span><span class=\"t s2_121 t3_121\">Inventories </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t4_121\">Inventories which include bunkers on board vessels </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t5_121\">and other consumable stores are valued at the lower </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t6_121\">of cost and net realisable value. Net realisable value is </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t7_121\">the estimated selling prices in the ordinary course of </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t8_121\">business, less reasonably predictable costs of disposal </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t9_121\">and transportation. Cost is determined on a \ufb01rst-in \ufb01rst- </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 ta_121\">out basis.</span><span style=\"display:block;height:0px\"></span>\n      \n      \n        <span class=\"t s1_121 tb_121\">r) </span><span class=\"t s2_121 tc_121\">Right-of-Use Assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 td_121\">Right-of-use assets represent the Group\u2019s right to </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 te_121\">use an underlying asset for the lease term. At the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 tf_121\">commencement date of a lease, the Group recognises a </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 tg_121\">right-of-use asset at cost, comprising: </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_121 th_121\">\u2192 </span><span class=\"t s3_121 ti_121\">the initial measurement of the corresponding lease </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 tj_121\">liability; </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_121 tk_121\">\u2192 </span><span class=\"t s3_121 tl_121\">any lease payments made at or before the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 tm_121\">commencement date, less any lease incentives </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 tn_121\">received; </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_121 to_121\">\u2192 </span><span class=\"t s4_121 tp_121\">any initial indirect costs incurred; and </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_121 tq_121\">\u2192 </span><span class=\"t s3_121 tr_121\">an estimate of the costs to reinstate or to restore, </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 ts_121\">where the Group is obligated to do so. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 tt_121\">Subsequently, right-of-use assets are measured at cost </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 tu_121\">less accumulated depreciation and impairment losses. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 tv_121\">Right-of-use assets are depreciated on a straight- </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 tw_121\">line basis over the shorter of the lease term and the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 tx_121\">estimated useful life of the underlying asset. If a lease </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 ty_121\">transfers ownership of the underlying asset to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 tz_121\">Group by the end of the lease term, or if the cost of </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t10_121\">the right-of-use asset re\ufb02ects that the Group expects </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t11_121\">to exercise a purchase option, the asset is depreciated </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t12_121\">over the useful life of the underlying asset. Depreciation </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t13_121\">commences on the lease commencement date. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t14_121\">Right-of-use assets are subject to impairment </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t15_121\">testing in accordance with IAS 36, consistent with the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t16_121\">policy applied to vessels, and other property, plant </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t17_121\">and equipment.</span><span style=\"display:block;height:0px\"></span>\n      \n      \n        \n          <span class=\"t s1_121 t18_121\">s) </span><span class=\"t s2_121 t19_121\">Interests in Joint Ventures </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1a_121\">Interests in joint ventures are accounted for using the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1b_121\">equity method. They are initially recognised at cost </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1c_121\">(or fair value as deemed cost on the 1 April 2025 date </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1d_121\">of transition) and subsequently adjusted to re\ufb02ect the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1e_121\">Group\u2019s share of post-acquisition pro\ufb01ts or losses and </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1f_121\">other comprehensive income. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1g_121\">When the Group\u2019s share of losses equals or exceeds its </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1h_121\">interest, recognition of further losses is discontinued </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1i_121\">unless the Group has incurred legal or constructive </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1j_121\">obligations or made payments on behalf of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1k_121\">joint venture. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1l_121\">Unrealised gains and losses on transactions with joint </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1m_121\">ventures are eliminated to the extent of the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1n_121\">interest, unless they provide evidence of impairment.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    \n      \n        <span class=\"t s1_121 t1o_121\">t) </span><span class=\"t s2_121 t1p_121\">Intangible assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1q_121\">Intangible assets include software, licenses, contractual </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1r_121\">customer relationships and carbon credits. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1s_121\">Software and licenses, arising primarily from the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1t_121\">installation of major information systems and packaged </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1u_121\">software, are amortised over three years, the period </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1v_121\">over which the bene\ufb01ts are expected to accrue. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1w_121\">Contractual customer relationships acquired through </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1x_121\">business combinations (or on the transition date of </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1y_121\">1 April 2025) are amortised over their estimated </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1z_121\">useful lives. Carbon credits do not expire and are </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t20_121\">not amortised. </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s3_121 t21_121\">Intangible assets acquired in a business combination </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t22_121\">are recognised separately from goodwill and measured </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t23_121\">initially at fair value at the acquisition date. Subsequent </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t24_121\">to initial recognition, intangible assets are carried at </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t25_121\">cost less accumulated amortisation and accumulated </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t26_121\">impairment losses. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t27_121\">Intangible assets with \ufb01nite useful lives are amortised </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t28_121\">on a straight-line basis over their estimated useful lives. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t29_121\">The estimated useful life and amortisation method are </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2a_121\">reviewed at each reporting date, with the e\ufb00ect of any </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2b_121\">changes recognised prospectively. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2c_121\">Intangible assets with inde\ufb01nite useful lives and </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2d_121\">intangible assets not yet available for use are not </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2e_121\">amortised but are tested for impairment annually, </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2f_121\">or more frequently when there is an indication </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2g_121\">of impairment. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2h_121\">At each reporting date, the Group reviews the carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2i_121\">amounts of intangible assets to determine whether there </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2j_121\">is any indication of impairment. Where an indication </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2k_121\">exists, the recoverable amount of the asset or the cash- </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2l_121\">generating unit (\u201cCGU\u201d) to which it belongs is estimated, </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2m_121\">being the higher of fair value less costs of disposal </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2n_121\">and value in use, in accordance with IAS 36. If the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2o_121\">recoverable amount is less than the carrying amount, </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2p_121\">an impairment loss is recognised immediately in pro\ufb01t </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2q_121\">or loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2r_121\">Where an impairment loss subsequently reverses, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2s_121\">carrying amount of the asset (or CGU) is increased to </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2t_121\">the revised estimate of its recoverable amount, but only </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2u_121\">to the extent that the carrying amount does not exceed </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2v_121\">the amount that would have been determined had </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2w_121\">no impairment loss been recognised in prior years. A </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2x_121\">reversal is recognised immediately in pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t s3_121 t2y_121\">Carbon Credits are recognised as intangible assets as </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2z_121\">they are held for own-use for compliance purposes and </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t30_121\">not for trading. Carbon credits are recognised at cost </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t31_121\">and are not amortised. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t32_121\">For owned vessels, Carbon Credits are derecognised </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t33_121\">when surrendered to the relevant registry to settle the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t34_121\">Group\u2019s emissions obligation. For chartered-in vessels, </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t35_121\">Carbon Credits are derecognised when transferred to </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t36_121\">owners, consistent with contractual arrangements.</span><span style=\"display:block;height:0px\"></span>\n          \n        \n      \n    \n      \n        \n          <span class=\"t s6_122 t9_122\">They are tested for impairment when indicators of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 ta_122\">impairment exist and derecognised when surrendered </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 tb_122\">or transferred to settle regulatory obligations.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n      \n        <span class=\"t s8_122 tc_122\">u) </span><span class=\"t s9_122 td_122\">Assets Held for Sale </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 te_122\">Non-current assets (or disposal groups) are classi\ufb01ed </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 tf_122\">as held for sale when their carrying amount is </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 tg_122\">expected to be recovered principally through a sale </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 th_122\">transaction rather than through continuing use, and </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 ti_122\">when management is committed to a plan to sell the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 tj_122\">asset, the asset is available for immediate sale in its </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 tk_122\">present condition, and the sale is highly probable within </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 tl_122\">12 months. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 tm_122\">Immediately before classi\ufb01cation as held for sale, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 tn_122\">assets (or all assets and liabilities in a disposal group) are </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 to_122\">remeasured in accordance with the Group\u2019s accounting </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 tp_122\">policies. Subsequently, they are measured at the lower </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 tq_122\">of their carrying amount and fair value less costs to sell. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 tr_122\">Depreciation of such assets ceases upon classi\ufb01cation as </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 ts_122\">held for sale. Gains or losses on remeasurement and on </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 tt_122\">subsequent disposal are recognised in the Consolidated </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 tu_122\">Statement of Pro\ufb01t or Loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 tv_122\">Any write-down to fair value less costs to sell is </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 tw_122\">recognised as an impairment loss in pro\ufb01t or loss. Any </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 tx_122\">subsequent increase in fair value less costs to sell is </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 ty_122\">recognised as a gain, but not in excess of the cumulative </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 tz_122\">impairment loss previously recognised.</span><span style=\"display:block;height:0px\"></span>\n      \n      \n        <span class=\"t s8_122 t10_122\">v) </span><span class=\"t sa_122 t11_122\">Lease liabilities </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_122 t12_122\">The Group as lessee </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t13_122\">At the inception of a contract, the Group assesses </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t14_122\">whether the arrangement is, or contains, a lease. For all </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t15_122\">leases in which the Group acts as lessee, a Right-of-Use </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t16_122\">Asset and a corresponding lease liability are recognised, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t17_122\">except for: </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t18_122\">\u2192 </span><span class=\"t s6_122 t19_122\">short-term leases (leases with a lease term of </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t1a_122\">12 months or less); and </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t1b_122\">\u2192 </span><span class=\"t s7_122 t1c_122\">leases of low-value assets. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t1d_122\">For these exemptions, the Group recognises lease </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t1e_122\">payments as an operating expense on a straight-line </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t1f_122\">basis over the lease term. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_122 t1g_122\">Initial measurement </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t1h_122\">Lease liabilities are initially measured at the present </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t1i_122\">value of lease payments not paid at the commencement </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t1j_122\">date, discounted using the interest rate implicit in the </span><span style=\"display:block;height:0px\"></span>\n      \n    \n      \n        <span class=\"t s6_122 t1k_122\">lease, or, where that rate cannot be readily determined, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t1l_122\">the Group\u2019s incremental borrowing rate. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t1m_122\">Lease payments included in the measurement of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t1n_122\">lease liability comprise: </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t1o_122\">\u2192 </span><span class=\"t s6_122 t1p_122\">fixed lease payments (including in-substance fixed </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t1q_122\">payments), less any lease incentives receivable; </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t1r_122\">\u2192 </span><span class=\"t s6_122 t1s_122\">variable lease payments that depend on an index </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t1t_122\">or rate, initially measured using the index or rate </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t1u_122\">prevailing at the commencement date; and </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t1v_122\">\u2192 </span><span class=\"t s6_122 t1w_122\">the exercise price of purchase options, if the Group is </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t1x_122\">reasonably certain to exercise those options. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_122 t1y_122\">Subsequent measurement </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t1z_122\">After initial recognition, lease liabilities are measured by: </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t20_122\">\u2192 </span><span class=\"t s6_122 t21_122\">increasing the carrying amount to reflect interest </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t22_122\">on the lease liability (using the effective interest </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t23_122\">method); and </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t24_122\">\u2192 </span><span class=\"t s6_122 t25_122\">reducing the carrying amount to reflect lease </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t26_122\">payments made. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t27_122\">Interest expense on lease liabilities is presented within </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t28_122\">\ufb01nance costs in the Consolidated Statement of Pro\ufb01t </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t29_122\">or Loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_122 t2a_122\">Remeasurement </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t2b_122\">Lease liabilities are remeasured (with a corresponding </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t2c_122\">adjustment to the related right-of-use asset) when: </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t2d_122\">\u2192 </span><span class=\"t s6_122 t2e_122\">the lease term changes or there is a change in the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t2f_122\">assessment of the exercise of a purchase option, in </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t2g_122\">which case the lease liability is remeasured using a </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t2h_122\">revised discount rate; </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t2i_122\">\u2192 </span><span class=\"t s6_122 t2j_122\">lease payments change due to changes in an index or </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t2k_122\">a rate, in which case the lease liability is remeasured </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t2l_122\">using the original discount rate; or </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t2m_122\">\u2192 </span><span class=\"t s6_122 t2n_122\">a lease contract is modified and the modification </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t2o_122\">is not accounted for as a separate lease, in which </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t2p_122\">case the lease liability is remeasured using a revised </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t2q_122\">discount rate. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_122 t2r_122\">Practical expedients </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t2s_122\">The Group applies the practical expedient under IFRS </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t2t_122\">16 to account for lease and associated non-lease </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t2u_122\">components as a single arrangement. </span><span style=\"display:block;height:0px\"></span>\n      \n    \n      \n        <span class=\"t s1_123 t2_123\">w) </span><span class=\"t s2_123 t3_123\">Borrowings </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t4_123\">Borrowings are recognised initially at fair value, net </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t5_123\">of directly attributable transaction costs. After initial </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t6_123\">recognition, borrowings are measured at amortised cost </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t7_123\">using the e\ufb00ective interest method. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t8_123\">Borrowings are classi\ufb01ed as current liabilities unless the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t9_123\">Group has an unconditional right to defer settlement </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 ta_123\">of the liability for at least 12 months after the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 tb_123\">reporting date. </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s4_123 tc_123\">Borrowing costs that are directly attributable to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 td_123\">acquisition, construction, or production of a qualifying </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 te_123\">asset are capitalised as part of the cost of that asset. All </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 tf_123\">other borrowing costs are recognised as an expense in </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 tg_123\">the period in which they are incurred.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n      \n        <span class=\"t s1_123 th_123\">x) </span><span class=\"t s2_123 ti_123\">Wind-down provisions </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 tj_123\">Provisions for costs directly attributable to the orderly </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 tk_123\">wind-down of the Group are recognised in accordance </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 tl_123\">with IAS 37 only when the Group has a present </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 tm_123\">obligation at the reporting date arising from a past </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 tn_123\">event, an out\ufb02ow of economic bene\ufb01ts is probable, and </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 to_123\">the amount can be reliably estimated. This may include </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 tp_123\">redundancy costs (see note 2(l)) and onerous contract </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 tq_123\">costs where the relevant recognition criteria are met. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 tr_123\">Future legal, advisory, run-o\ufb00 and other closure costs </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 ts_123\">are not provided for where no present obligation exists </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 tt_123\">at the reporting date, and are recognised as incurred </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 tu_123\">or when the relevant obligation arises. Where the e\ufb00ect </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 tv_123\">of the time value of money is material, provisions are </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 tw_123\">discounted using a pre-tax rate that re\ufb02ects current </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 tx_123\">market assessments. </span><span style=\"display:block;height:0px\"></span>\n      <span class=\"t s1_123 ty_123\">y) </span><span class=\"t s5_123 tz_123\">Retirement bene\ufb01t obligations </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t10_123\">The Group operates both de\ufb01ned contribution plans and </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t11_123\">de\ufb01ned bene\ufb01t plans. </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_123 t12_123\">De\ufb01ned contribution plans </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t13_123\">Payments to de\ufb01ned contribution retirement bene\ufb01t </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t14_123\">schemes are charged as an expense when employees </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t15_123\">have rendered the service entitling them to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t16_123\">contributions. Payments made to state-managed </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t17_123\">retirement bene\ufb01t schemes, such as the Singapore </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t18_123\">Central Provident Fund and South African Provident </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t19_123\">Funds, are accounted for as de\ufb01ned contribution </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t1a_123\">plans where the Group\u2019s obligation is limited to making </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t1b_123\">\ufb01xed contributions. </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_123 t1c_123\">De\ufb01ned bene\ufb01t plans </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t1d_123\">The Group also has an obligation to subsidise the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t1e_123\">medical aid contributions of certain retired employees </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t1f_123\">and, in some cases, current employees when they reach </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t1g_123\">retirement. This is classi\ufb01ed as a de\ufb01ned bene\ufb01t post- </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t1h_123\">employment plan under IAS 19. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t1i_123\">The cost of providing bene\ufb01ts under de\ufb01ned bene\ufb01t </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t1j_123\">plans is determined using the projected unit credit </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t1k_123\">method, with actuarial valuations performed at each </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t1l_123\">annual reporting date.</span><span style=\"display:block;height:0px\"></span>\n    \n      <span class=\"t s4_123 t1m_123\">De\ufb01ned bene\ufb01t costs are classi\ufb01ed as follows: </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_123 t1n_123\">\u2192 </span><span class=\"t s3_123 t1o_123\">service cost (including current service cost, past </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t1p_123\">service cost and gains/losses on curtailments or </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t1q_123\">settlements); </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_123 t1r_123\">\u2192 </span><span class=\"t s3_123 t1s_123\">net interest expense or income on the net defined </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t1t_123\">benefit liability or asset; and </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_123 t1u_123\">\u2192 </span><span class=\"t s3_123 t1v_123\">remeasurement (actuarial gains and losses, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t1w_123\">effect of changes in the asset ceiling, and the return </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t1x_123\">on plan assets excluding interest). </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t1y_123\">Service cost and net interest expense/income are </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t1z_123\">recognised in pro\ufb01t or loss within administrative </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t20_123\">expenses. Remeasurements are recognised immediately </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t21_123\">in other comprehensive income and re\ufb02ected in retained </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t22_123\">earnings; they are not subsequently reclassi\ufb01ed to pro\ufb01t </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t23_123\">or loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t24_123\">The retirement bene\ufb01t obligation recognised in the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t25_123\">consolidated statement of \ufb01nancial position represents </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t26_123\">the present value of the de\ufb01ned bene\ufb01t obligation less </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t27_123\">the fair value of any plan assets. Any surplus is limited to </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t28_123\">the present value of available refunds or reductions in </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t29_123\">future contributions. </span><span style=\"display:block;height:0px\"></span>\n      \n        <span class=\"t s1_123 t2a_123\">z) </span><span class=\"t s2_123 t2b_123\">Ordinary Shares </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t2c_123\">The Ordinary Shares of the Company are classi\ufb01ed </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2d_123\">as equity based on the substance of the contractual </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t2e_123\">arrangements and in accordance with the de\ufb01nition of </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t2f_123\">equity instruments under IAS 32. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2g_123\">The proceeds from the issue of Ordinary Shares are </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2h_123\">recognised in the Consolidated Statement of Changes in </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t2i_123\">Shareholders\u2019 Equity, net of incremental issuance costs.</span><span style=\"display:block;height:0px\"></span>\n      \n      \n        <span class=\"t s1_123 t2j_123\">aa) </span><span class=\"t s2_123 t2k_123\">Treasury Shares </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2l_123\">Treasury shares are accounted for under IAS 32. They </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t2m_123\">are recorded at purchase cost. Until such time as the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2n_123\">shares held by the TM EBT vest unconditionally to </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2o_123\">employees, the amount paid for those shares is shown </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t2p_123\">as a reduction in shareholders\u2019 equity. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2q_123\">The Treasury Shares maintain the right to receive </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t2r_123\">dividends and have equal voting rights.</span><span style=\"display:block;height:0px\"></span>\n      \n      \n        \n          <span class=\"t s1_123 t2s_123\">bb) </span><span class=\"t s2_123 t2t_123\">Business combinations </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2u_123\">Business combinations are accounted for using the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t2v_123\">acquisition method under IFRS 3. Identi\ufb01able assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2w_123\">acquired and liabilities assumed are measured at their </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2x_123\">acquisition-date fair values. The excess of consideration </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2y_123\">transferred over the fair value of net assets acquired </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2z_123\">is recognised as goodwill. If the fair value of net assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t30_123\">acquired exceeds the consideration transferred, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t31_123\">di\ufb00erence is recognised in pro\ufb01t or loss as a bargain </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t32_123\">purchase gain. Transaction costs are expensed as </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t33_123\">incurred. As described in note 3 (c), the Company </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t34_123\">has also applied the requirements of IFRS 3, Business </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t35_123\">Combinations, to its transition from investment entity </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t36_123\">accounting on 1 April 2025.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    \n      \n        <span class=\"t s6_124 t9_124\">cc) </span><span class=\"t s7_124 ta_124\">Subsequent events </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 tb_124\">The Group reports adjusting and non-adjusting events </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 tc_124\">after the reporting period in accordance with IAS </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 td_124\">10. Adjusting events are those providing evidence of </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 te_124\">conditions existing at the end of the reporting period; </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 tf_124\">non-adjusting events are those indicative of conditions </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 tg_124\">arising after the end of the reporting period.</span><span style=\"display:block;height:0px\"></span>\n      \n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717195119945": {
   "value": "\n        <span class=\"t sc_113 t2k_113\">a) </span><span class=\"t sd_113 t2l_113\">Statement of Compliance </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2m_113\">The Group\u2019s Annual Report and Audited Consolidated </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2n_113\">Financial Statements (the \u201cConsolidated Financial </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2o_113\">Statements\u201d), which give a true and fair view, have </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2p_113\">been prepared in accordance with International </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2q_113\">Financial Reporting Standards (\u201cIFRS\u201d) issued by the </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2r_113\">International Accounting Standards Board (\u201cIASB\u201d) </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2s_113\">and interpretations issued by the IFRS Interpretations </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t2t_113\">Committee (\u201cIFRIC\u201d) and are in compliance with the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t2u_113\">Companies (Guernsey) Law, 2008.</span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717195219295": {
   "value": "\n        \n          <span class=\"t sc_113 t2v_113\">b) </span><span class=\"t sd_113 t2w_113\">Basis of Preparation and Consolidation </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t2x_113\">With e\ufb00ect from 1 April 2025, the Company ceased </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2y_113\">applying investment entity exemption under IFRS </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2z_113\">10 and started consolidating all of its investments in </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t30_113\">subsidiaries with e\ufb00ect from that date. The prior year</span><span style=\"display:block;height:0px\"></span>\n        \n      \n        \n          <span class=\"t s6_114 t9_114\">comparatives have not been restated, as consolidation </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 ta_114\">has been applied from the deemed acquisition date </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tb_114\">of 1 April 2025. In accordance with IFRS 10, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tc_114\">Company has applied the requirements of IFRS 3, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 td_114\">Business Combinations as of this transition date and </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 te_114\">has therefore recognised the assets and liabilities of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tf_114\">previously unconsolidated subsidiaries at fair value at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tg_114\">the transition date of 1 April 2025. Further details of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 th_114\">impact of this are included in notes 3 and 4. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 ti_114\">This represents a change compared with prior periods, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tj_114\">during which: </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 tk_114\">\u2192 </span><span class=\"t s6_114 tl_114\">only subsidiaries providing investment-related </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 tm_114\">services (such as TMI UK, TMI Singapore, TMID1, TM </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 tn_114\">EBT and TMIGSY) were consolidated; </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 to_114\">\u2192 </span><span class=\"t s6_114 tp_114\">investment-holding entities (such as TMI Holdco </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tq_114\">Limited (\u201cHoldco\u201d), SPVs and the Grindrod group) </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tr_114\">were measured at fair value through profit or loss in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 ts_114\">accordance with IFRS 9; and </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 tt_114\">\u2192 </span><span class=\"t s6_114 tu_114\">the Group\u2019s performance was presented primarily on </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 tv_114\">a fair value basis. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_114 tw_114\">Impact on the Consolidated Financial Statements </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 tx_114\">The most signi\ufb01cant impacts of this change are as </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 ty_114\">follows: </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 tz_114\">\u2192 </span><span class=\"t s9_114 t10_114\">Vessels </span><span class=\"t s6_114 t11_114\">previously held indirectly through SPVs at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t12_114\">fair value under investment entity accounting are </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t13_114\">now recognised as Vessels and property, plant </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t14_114\">and equipment at cost (with fair value at the date </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t15_114\">of transition representing the deemed cost at that </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t16_114\">date), net of impairment, and depreciated over their </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t17_114\">remaining useful lives in accordance with IAS 16. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 t18_114\">\u2192 </span><span class=\"t s9_114 t19_114\">Borrowings </span><span class=\"t s6_114 t1a_114\">of the Group are now recognised as </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1b_114\">financial liabilities at amortised cost (with fair value at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1c_114\">the date of transition again representing the deemed </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t1d_114\">cost at that date). </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 t1e_114\">\u2192 </span><span class=\"t s9_114 t1f_114\">Revenue </span><span class=\"t s6_114 t1g_114\">now reflects charter and freight income </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1h_114\">earned by the Group\u2019s vessels, recognised in </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1i_114\">accordance with IFRS 15 and IFRS 16, rather than </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t1j_114\">dividend or distribution income from subsidiaries. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1k_114\">Consequently, following the consolidation of all </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1l_114\">subsidiaries several new material accounting </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1m_114\">policies now apply, including (i) consolidation of all </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1n_114\">subsidiaries, (ii) recognition and measurement of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1o_114\">vessels and property, plant and equipment under IAS </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1p_114\">16 (with depreciation and impairment testing) and (iii) </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1q_114\">recognition of charter and freight revenues under IFRS </span><span style=\"display:block;height:0px\"></span>\n        \n      \n        \n          <span class=\"t s6_114 t1r_114\">15 and lease-related arrangements under IFRS 16. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1s_114\">Comparatives, which were prepared under investment </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1t_114\">entity accounting, have not been restated and are not </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1u_114\">directly comparable. The new accounting policies are </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t1v_114\">detailed further below. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_114 t1w_114\">Basis of consolidation </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t1x_114\">With e\ufb00ect from 1 April 2025, following the cessation </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1y_114\">of investment entity accounting, the Group has </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1z_114\">consolidated all of its subsidiaries in accordance with </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t20_114\">IFRS 10. This represents a change from prior reporting </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t21_114\">periods, in which subsidiaries were either consolidated </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t22_114\">(where they provided investment-related services) or </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t23_114\">measured at fair value through pro\ufb01t or loss (where they </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t24_114\">were classi\ufb01ed as investment entity subsidiaries). From </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t25_114\">1 April 2025, all subsidiaries are consolidated line by line </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t26_114\">in the Consolidated Financial Statements. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t27_114\">Control is achieved when the Group: </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 t28_114\">\u2192 </span><span class=\"t s7_114 t29_114\">has power over the investee; </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 t2a_114\">\u2192 </span><span class=\"t s6_114 t2b_114\">is exposed, or has rights, to variable returns from its </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2c_114\">involvement with the investee; and </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 t2d_114\">\u2192 </span><span class=\"t s7_114 t2e_114\">has the ability to use its power to affect those returns. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2f_114\">Subsidiaries are consolidated from the date on which </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2g_114\">control is obtained until the date control ceases. The </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2h_114\">results of subsidiaries acquired or disposed of during the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2i_114\">year are included in the consolidated pro\ufb01t or loss and </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2j_114\">other comprehensive income from the date control is </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2k_114\">gained until the date control is lost. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2l_114\">Where necessary, adjustments are made to the \ufb01nancial </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2m_114\">statements of subsidiaries to align their accounting </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2n_114\">policies with those of the Group. All intragroup balances, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2o_114\">transactions, income, expenses and cash \ufb02ows are </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2p_114\">eliminated in full on consolidation. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t s9_114 t2q_114\">Non-going concern </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2r_114\">Prior to the reporting date, the Board took the decision </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2s_114\">to pursue an orderly wind-down of the Group through </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2t_114\">the realisation of its assets, the return of capital to </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2u_114\">shareholders and, thereafter, the cessation of trading; </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2v_114\">this decision was announced to the market shortly </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2w_114\">after the balance sheet date. As the decision was </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2x_114\">taken before the reporting date, the Directors no </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2y_114\">longer considered it appropriate to adopt the going </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2z_114\">concern basis of accounting, and these Consolidated </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t30_114\">Financial Statements for the year ended 31 March 2026 </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t31_114\">have been prepared on a basis other than that of a </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t32_114\">going concern.</span><span style=\"display:block;height:0px\"></span>\n          \n        \n      \n        \n          \n            <span class=\"t s1_115 t2_115\">Assets and liabilities have been measured on the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t3_115\">basis that the Group will realise its assets and settle its </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t4_115\">obligations in the course of the wind-down rather than </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t5_115\">through continuing operations. This basis of preparation </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t6_115\">does not re\ufb02ect a forced liquidation or distressed sale </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t7_115\">scenario; rather it re\ufb02ects the Directors\u2019 expectation of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t8_115\">an orderly process intended to preserve and maximise </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t9_115\">value for shareholders. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 ta_115\">The principal consequential adjustments arising from </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tb_115\">the decision to commence an orderly wind-down are: </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 tc_115\">\u2192 </span><span class=\"t s1_115 td_115\">the reclassification of owned vessels as assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 te_115\">held for sale, where the criteria in IFRS 5 were met </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tf_115\">based on conditions existing at the reporting date, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tg_115\">measured at the lower of carrying amount and fair </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 th_115\">value less costs to sell (Note 3 (d)); </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 ti_115\">\u2192 </span><span class=\"t s1_115 tj_115\">the recognition of restructuring and onerous contract </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tk_115\">provisions arising from the wind-down, based on </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 tl_115\">conditions existing at the reporting date (Note 26 (b)); </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tm_115\">and </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 tn_115\">\u2192 </span><span class=\"t s1_115 to_115\">the reassessment of the remaining useful economic </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tp_115\">lives and recoverable amounts of assets not classified </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tq_115\">as held for sale that are expected to continue trading </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tr_115\">for a limited period prior to disposal, to reflect their </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 ts_115\">shorter remaining period of use. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 tt_115\">The Directors have prepared a wind-down cash \ufb02ow </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tu_115\">forecast extending to the expected date of completion </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tv_115\">of the wind-down, which represents the going concern </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tw_115\">period. Completion is currently expected to occur by </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tx_115\">around June 2027, although the precise timing remains </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 ty_115\">subject to market conditions and the performance of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tz_115\">buyers under agreed and prospective sale agreements. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t10_115\">The forecast re\ufb02ects the Group\u2019s current cash position, </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t11_115\">contracted and forecast operating cash \ufb02ows from </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t12_115\">remaining vessels prior to disposal, expected net </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t13_115\">proceeds from asset sales, the timing and quantum of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t14_115\">future capital redemptions and forecast wind-down, </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t15_115\">restructuring and closure costs. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t16_115\">In place of the charter rate and \ufb02eet value stress tests </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t17_115\">historically applied under a going concern framework, </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t18_115\">the Directors have considered the principal sensitivities </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t19_115\">relevant to an orderly wind-down, being: </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 t1a_115\">\u2192 </span><span class=\"t s1_115 t1b_115\">Realised proceeds on vessel sales being lower than </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1c_115\">forecast. However, at the date of signing, offers </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1d_115\">have been received for all five vessels classified as </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1e_115\">assets held for sale, which substantially mitigates this </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1f_115\">sensitivity; the one remaining vessel is under a sale- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1g_115\">leaseback agreement with a purchase option, which </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1h_115\">is not expected (or required) to be exercised if the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1i_115\">option is not in the money; </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 t1j_115\">\u2192 </span><span class=\"t s2_115 t1k_115\">Delays extending the wind-down period and the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1l_115\">associated increase in overhead, running, holding </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1m_115\">and compliance costs, which again is substantially </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1n_115\">mitigated as offers have been received for all the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1o_115\">vessels held </span><span class=\"t s2_115 t1p_115\">for sale and also for our shares in the JV; </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1q_115\">and</span><span style=\"display:block;height:0px\"></span>\n          \n        \n      \n        \n          \n            <span class=\"t s3_115 t1r_115\">\u2192 </span><span class=\"t s1_115 t1s_115\">Higher than anticipated wind-down and closure </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1t_115\">costs including redundancy costs for the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1u_115\">workforce, professional fees, and D&amp;O run- </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1v_115\">off insurance. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1w_115\">A key overarching mitigation against each of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1x_115\">sensitivities described above is the Directors\u2019 ability </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1y_115\">to control the timing and quantum of future capital </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1z_115\">redemptions to shareholders. Unlike the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t20_115\">contractual liabilities and provision-based obligations, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t21_115\">capital redemptions are discretionary distributions, and </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t22_115\">their timing and amount remain within the Directors\u2019 </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t23_115\">control throughout the wind-down period. In the event </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t24_115\">of adverse changes to the Group\u2019s cash \ufb02ow forecasts, </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t25_115\">whether individually or in combination, the Directors are </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t26_115\">able to defer or reduce planned capital redemptions </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t27_115\">in order to preserve liquidity and ensure the Group </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t28_115\">continues to settle its liabilities and obligations as they </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t29_115\">fall due. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2a_115\">The Directors have also considered the need to maintain </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2b_115\">su\ufb00icient operational capacity and liquidity throughout </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2c_115\">the wind-down period to complete the disposal </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2d_115\">programme in an orderly manner and to settle liabilities </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2e_115\">and contractual obligations as they fall due, including </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2f_115\">obligations arising under onerous contracts and other </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2g_115\">closure-related expenditures. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2h_115\">Having modelled reasonably possible combinations of </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2i_115\">these sensitivities, the Directors are satis\ufb01ed that the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2j_115\">Group has adequate resources to implement an orderly </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2k_115\">wind-down, settle its liabilities as they fall due, and </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2l_115\">return residual capital to shareholders.</span><span style=\"display:block;height:0px\"></span>\n          \n        \n      ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717195731581": {
   "value": "\n          <span class=\"t sc_113 t2v_113\">b) </span><span class=\"t sd_113 t2w_113\">Basis of Preparation and Consolidation </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t2x_113\">With e\ufb00ect from 1 April 2025, the Company ceased </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2y_113\">applying investment entity exemption under IFRS </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_113 t2z_113\">10 and started consolidating all of its investments in </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_113 t30_113\">subsidiaries with e\ufb00ect from that date. The prior year</span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s6_114 t9_114\">comparatives have not been restated, as consolidation </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 ta_114\">has been applied from the deemed acquisition date </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tb_114\">of 1 April 2025. In accordance with IFRS 10, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tc_114\">Company has applied the requirements of IFRS 3, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 td_114\">Business Combinations as of this transition date and </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 te_114\">has therefore recognised the assets and liabilities of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tf_114\">previously unconsolidated subsidiaries at fair value at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tg_114\">the transition date of 1 April 2025. Further details of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 th_114\">impact of this are included in notes 3 and 4. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 ti_114\">This represents a change compared with prior periods, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tj_114\">during which: </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 tk_114\">\u2192 </span><span class=\"t s6_114 tl_114\">only subsidiaries providing investment-related </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 tm_114\">services (such as TMI UK, TMI Singapore, TMID1, TM </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 tn_114\">EBT and TMIGSY) were consolidated; </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 to_114\">\u2192 </span><span class=\"t s6_114 tp_114\">investment-holding entities (such as TMI Holdco </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tq_114\">Limited (\u201cHoldco\u201d), SPVs and the Grindrod group) </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 tr_114\">were measured at fair value through profit or loss in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 ts_114\">accordance with IFRS 9; and </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 tt_114\">\u2192 </span><span class=\"t s6_114 tu_114\">the Group\u2019s performance was presented primarily on </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 tv_114\">a fair value basis. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_114 tw_114\">Impact on the Consolidated Financial Statements </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 tx_114\">The most signi\ufb01cant impacts of this change are as </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 ty_114\">follows: </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 tz_114\">\u2192 </span><span class=\"t s9_114 t10_114\">Vessels </span><span class=\"t s6_114 t11_114\">previously held indirectly through SPVs at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t12_114\">fair value under investment entity accounting are </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t13_114\">now recognised as Vessels and property, plant </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t14_114\">and equipment at cost (with fair value at the date </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t15_114\">of transition representing the deemed cost at that </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t16_114\">date), net of impairment, and depreciated over their </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t17_114\">remaining useful lives in accordance with IAS 16. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 t18_114\">\u2192 </span><span class=\"t s9_114 t19_114\">Borrowings </span><span class=\"t s6_114 t1a_114\">of the Group are now recognised as </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1b_114\">financial liabilities at amortised cost (with fair value at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1c_114\">the date of transition again representing the deemed </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t1d_114\">cost at that date). </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 t1e_114\">\u2192 </span><span class=\"t s9_114 t1f_114\">Revenue </span><span class=\"t s6_114 t1g_114\">now reflects charter and freight income </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1h_114\">earned by the Group\u2019s vessels, recognised in </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1i_114\">accordance with IFRS 15 and IFRS 16, rather than </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t1j_114\">dividend or distribution income from subsidiaries. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1k_114\">Consequently, following the consolidation of all </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1l_114\">subsidiaries several new material accounting </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1m_114\">policies now apply, including (i) consolidation of all </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1n_114\">subsidiaries, (ii) recognition and measurement of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1o_114\">vessels and property, plant and equipment under IAS </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1p_114\">16 (with depreciation and impairment testing) and (iii) </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1q_114\">recognition of charter and freight revenues under IFRS </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s6_114 t1r_114\">15 and lease-related arrangements under IFRS 16. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1s_114\">Comparatives, which were prepared under investment </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1t_114\">entity accounting, have not been restated and are not </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1u_114\">directly comparable. The new accounting policies are </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t1v_114\">detailed further below. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_114 t1w_114\">Basis of consolidation </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t1x_114\">With e\ufb00ect from 1 April 2025, following the cessation </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1y_114\">of investment entity accounting, the Group has </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t1z_114\">consolidated all of its subsidiaries in accordance with </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t20_114\">IFRS 10. This represents a change from prior reporting </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t21_114\">periods, in which subsidiaries were either consolidated </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t22_114\">(where they provided investment-related services) or </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t23_114\">measured at fair value through pro\ufb01t or loss (where they </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t24_114\">were classi\ufb01ed as investment entity subsidiaries). From </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t25_114\">1 April 2025, all subsidiaries are consolidated line by line </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t26_114\">in the Consolidated Financial Statements. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t27_114\">Control is achieved when the Group: </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 t28_114\">\u2192 </span><span class=\"t s7_114 t29_114\">has power over the investee; </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 t2a_114\">\u2192 </span><span class=\"t s6_114 t2b_114\">is exposed, or has rights, to variable returns from its </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2c_114\">involvement with the investee; and </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_114 t2d_114\">\u2192 </span><span class=\"t s7_114 t2e_114\">has the ability to use its power to affect those returns. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2f_114\">Subsidiaries are consolidated from the date on which </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2g_114\">control is obtained until the date control ceases. The </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2h_114\">results of subsidiaries acquired or disposed of during the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2i_114\">year are included in the consolidated pro\ufb01t or loss and </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2j_114\">other comprehensive income from the date control is </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2k_114\">gained until the date control is lost. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2l_114\">Where necessary, adjustments are made to the \ufb01nancial </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2m_114\">statements of subsidiaries to align their accounting </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2n_114\">policies with those of the Group. All intragroup balances, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2o_114\">transactions, income, expenses and cash \ufb02ows are </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2p_114\">eliminated in full on consolidation. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t s9_114 t2q_114\">Non-going concern </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2r_114\">Prior to the reporting date, the Board took the decision </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2s_114\">to pursue an orderly wind-down of the Group through </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2t_114\">the realisation of its assets, the return of capital to </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2u_114\">shareholders and, thereafter, the cessation of trading; </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2v_114\">this decision was announced to the market shortly </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2w_114\">after the balance sheet date. As the decision was </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2x_114\">taken before the reporting date, the Directors no </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2y_114\">longer considered it appropriate to adopt the going </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2z_114\">concern basis of accounting, and these Consolidated </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t30_114\">Financial Statements for the year ended 31 March 2026 </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t31_114\">have been prepared on a basis other than that of a </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t32_114\">going concern.</span><span style=\"display:block;height:0px\"></span>\n          \n        \n          \n            <span class=\"t s1_115 t2_115\">Assets and liabilities have been measured on the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t3_115\">basis that the Group will realise its assets and settle its </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t4_115\">obligations in the course of the wind-down rather than </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t5_115\">through continuing operations. This basis of preparation </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t6_115\">does not re\ufb02ect a forced liquidation or distressed sale </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t7_115\">scenario; rather it re\ufb02ects the Directors\u2019 expectation of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t8_115\">an orderly process intended to preserve and maximise </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t9_115\">value for shareholders. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 ta_115\">The principal consequential adjustments arising from </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tb_115\">the decision to commence an orderly wind-down are: </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 tc_115\">\u2192 </span><span class=\"t s1_115 td_115\">the reclassification of owned vessels as assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 te_115\">held for sale, where the criteria in IFRS 5 were met </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tf_115\">based on conditions existing at the reporting date, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tg_115\">measured at the lower of carrying amount and fair </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 th_115\">value less costs to sell (Note 3 (d)); </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 ti_115\">\u2192 </span><span class=\"t s1_115 tj_115\">the recognition of restructuring and onerous contract </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tk_115\">provisions arising from the wind-down, based on </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 tl_115\">conditions existing at the reporting date (Note 26 (b)); </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tm_115\">and </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 tn_115\">\u2192 </span><span class=\"t s1_115 to_115\">the reassessment of the remaining useful economic </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tp_115\">lives and recoverable amounts of assets not classified </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tq_115\">as held for sale that are expected to continue trading </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tr_115\">for a limited period prior to disposal, to reflect their </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 ts_115\">shorter remaining period of use. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 tt_115\">The Directors have prepared a wind-down cash \ufb02ow </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tu_115\">forecast extending to the expected date of completion </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tv_115\">of the wind-down, which represents the going concern </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tw_115\">period. Completion is currently expected to occur by </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tx_115\">around June 2027, although the precise timing remains </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 ty_115\">subject to market conditions and the performance of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tz_115\">buyers under agreed and prospective sale agreements. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t10_115\">The forecast re\ufb02ects the Group\u2019s current cash position, </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t11_115\">contracted and forecast operating cash \ufb02ows from </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t12_115\">remaining vessels prior to disposal, expected net </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t13_115\">proceeds from asset sales, the timing and quantum of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t14_115\">future capital redemptions and forecast wind-down, </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t15_115\">restructuring and closure costs. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t16_115\">In place of the charter rate and \ufb02eet value stress tests </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t17_115\">historically applied under a going concern framework, </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t18_115\">the Directors have considered the principal sensitivities </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t19_115\">relevant to an orderly wind-down, being: </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 t1a_115\">\u2192 </span><span class=\"t s1_115 t1b_115\">Realised proceeds on vessel sales being lower than </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1c_115\">forecast. However, at the date of signing, offers </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1d_115\">have been received for all five vessels classified as </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1e_115\">assets held for sale, which substantially mitigates this </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1f_115\">sensitivity; the one remaining vessel is under a sale- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1g_115\">leaseback agreement with a purchase option, which </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1h_115\">is not expected (or required) to be exercised if the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1i_115\">option is not in the money; </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 t1j_115\">\u2192 </span><span class=\"t s2_115 t1k_115\">Delays extending the wind-down period and the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1l_115\">associated increase in overhead, running, holding </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1m_115\">and compliance costs, which again is substantially </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1n_115\">mitigated as offers have been received for all the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1o_115\">vessels held </span><span class=\"t s2_115 t1p_115\">for sale and also for our shares in the JV; </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1q_115\">and</span><span style=\"display:block;height:0px\"></span>\n          \n        \n          \n            <span class=\"t s3_115 t1r_115\">\u2192 </span><span class=\"t s1_115 t1s_115\">Higher than anticipated wind-down and closure </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1t_115\">costs including redundancy costs for the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1u_115\">workforce, professional fees, and D&amp;O run- </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1v_115\">off insurance. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1w_115\">A key overarching mitigation against each of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1x_115\">sensitivities described above is the Directors\u2019 ability </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1y_115\">to control the timing and quantum of future capital </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1z_115\">redemptions to shareholders. Unlike the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t20_115\">contractual liabilities and provision-based obligations, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t21_115\">capital redemptions are discretionary distributions, and </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t22_115\">their timing and amount remain within the Directors\u2019 </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t23_115\">control throughout the wind-down period. In the event </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t24_115\">of adverse changes to the Group\u2019s cash \ufb02ow forecasts, </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t25_115\">whether individually or in combination, the Directors are </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t26_115\">able to defer or reduce planned capital redemptions </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t27_115\">in order to preserve liquidity and ensure the Group </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t28_115\">continues to settle its liabilities and obligations as they </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t29_115\">fall due. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2a_115\">The Directors have also considered the need to maintain </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2b_115\">su\ufb00icient operational capacity and liquidity throughout </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2c_115\">the wind-down period to complete the disposal </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2d_115\">programme in an orderly manner and to settle liabilities </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2e_115\">and contractual obligations as they fall due, including </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2f_115\">obligations arising under onerous contracts and other </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2g_115\">closure-related expenditures. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2h_115\">Having modelled reasonably possible combinations of </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2i_115\">these sensitivities, the Directors are satis\ufb01ed that the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2j_115\">Group has adequate resources to implement an orderly </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2k_115\">wind-down, settle its liabilities as they fall due, and </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2l_115\">return residual capital to shareholders.</span><span style=\"display:block;height:0px\"></span>\n          \n        ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717200347244": {
   "value": "\n            <span class=\"t s9_114 t2q_114\">Non-going concern </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2r_114\">Prior to the reporting date, the Board took the decision </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2s_114\">to pursue an orderly wind-down of the Group through </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2t_114\">the realisation of its assets, the return of capital to </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2u_114\">shareholders and, thereafter, the cessation of trading; </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2v_114\">this decision was announced to the market shortly </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2w_114\">after the balance sheet date. As the decision was </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t2x_114\">taken before the reporting date, the Directors no </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2y_114\">longer considered it appropriate to adopt the going </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t2z_114\">concern basis of accounting, and these Consolidated </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t30_114\">Financial Statements for the year ended 31 March 2026 </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_114 t31_114\">have been prepared on a basis other than that of a </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_114 t32_114\">going concern.</span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t s1_115 t2_115\">Assets and liabilities have been measured on the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t3_115\">basis that the Group will realise its assets and settle its </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t4_115\">obligations in the course of the wind-down rather than </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t5_115\">through continuing operations. This basis of preparation </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t6_115\">does not re\ufb02ect a forced liquidation or distressed sale </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t7_115\">scenario; rather it re\ufb02ects the Directors\u2019 expectation of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t8_115\">an orderly process intended to preserve and maximise </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t9_115\">value for shareholders. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 ta_115\">The principal consequential adjustments arising from </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tb_115\">the decision to commence an orderly wind-down are: </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 tc_115\">\u2192 </span><span class=\"t s1_115 td_115\">the reclassification of owned vessels as assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 te_115\">held for sale, where the criteria in IFRS 5 were met </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tf_115\">based on conditions existing at the reporting date, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tg_115\">measured at the lower of carrying amount and fair </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 th_115\">value less costs to sell (Note 3 (d)); </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 ti_115\">\u2192 </span><span class=\"t s1_115 tj_115\">the recognition of restructuring and onerous contract </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tk_115\">provisions arising from the wind-down, based on </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 tl_115\">conditions existing at the reporting date (Note 26 (b)); </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tm_115\">and </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 tn_115\">\u2192 </span><span class=\"t s1_115 to_115\">the reassessment of the remaining useful economic </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tp_115\">lives and recoverable amounts of assets not classified </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tq_115\">as held for sale that are expected to continue trading </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tr_115\">for a limited period prior to disposal, to reflect their </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 ts_115\">shorter remaining period of use. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 tt_115\">The Directors have prepared a wind-down cash \ufb02ow </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tu_115\">forecast extending to the expected date of completion </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tv_115\">of the wind-down, which represents the going concern </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tw_115\">period. Completion is currently expected to occur by </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tx_115\">around June 2027, although the precise timing remains </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 ty_115\">subject to market conditions and the performance of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 tz_115\">buyers under agreed and prospective sale agreements. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t10_115\">The forecast re\ufb02ects the Group\u2019s current cash position, </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t11_115\">contracted and forecast operating cash \ufb02ows from </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t12_115\">remaining vessels prior to disposal, expected net </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t13_115\">proceeds from asset sales, the timing and quantum of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t14_115\">future capital redemptions and forecast wind-down, </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t15_115\">restructuring and closure costs. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t16_115\">In place of the charter rate and \ufb02eet value stress tests </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t17_115\">historically applied under a going concern framework, </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t18_115\">the Directors have considered the principal sensitivities </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t19_115\">relevant to an orderly wind-down, being: </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 t1a_115\">\u2192 </span><span class=\"t s1_115 t1b_115\">Realised proceeds on vessel sales being lower than </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1c_115\">forecast. However, at the date of signing, offers </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1d_115\">have been received for all five vessels classified as </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1e_115\">assets held for sale, which substantially mitigates this </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1f_115\">sensitivity; the one remaining vessel is under a sale- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1g_115\">leaseback agreement with a purchase option, which </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1h_115\">is not expected (or required) to be exercised if the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1i_115\">option is not in the money; </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 t1j_115\">\u2192 </span><span class=\"t s2_115 t1k_115\">Delays extending the wind-down period and the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1l_115\">associated increase in overhead, running, holding </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1m_115\">and compliance costs, which again is substantially </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1n_115\">mitigated as offers have been received for all the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1o_115\">vessels held </span><span class=\"t s2_115 t1p_115\">for sale and also for our shares in the JV; </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1q_115\">and</span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t s3_115 t1r_115\">\u2192 </span><span class=\"t s1_115 t1s_115\">Higher than anticipated wind-down and closure </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1t_115\">costs including redundancy costs for the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1u_115\">workforce, professional fees, and D&amp;O run- </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1v_115\">off insurance. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1w_115\">A key overarching mitigation against each of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1x_115\">sensitivities described above is the Directors\u2019 ability </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t1y_115\">to control the timing and quantum of future capital </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t1z_115\">redemptions to shareholders. Unlike the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t20_115\">contractual liabilities and provision-based obligations, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t21_115\">capital redemptions are discretionary distributions, and </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t22_115\">their timing and amount remain within the Directors\u2019 </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t23_115\">control throughout the wind-down period. In the event </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t24_115\">of adverse changes to the Group\u2019s cash \ufb02ow forecasts, </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t25_115\">whether individually or in combination, the Directors are </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t26_115\">able to defer or reduce planned capital redemptions </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t27_115\">in order to preserve liquidity and ensure the Group </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t28_115\">continues to settle its liabilities and obligations as they </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t29_115\">fall due. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2a_115\">The Directors have also considered the need to maintain </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2b_115\">su\ufb00icient operational capacity and liquidity throughout </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2c_115\">the wind-down period to complete the disposal </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2d_115\">programme in an orderly manner and to settle liabilities </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2e_115\">and contractual obligations as they fall due, including </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2f_115\">obligations arising under onerous contracts and other </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2g_115\">closure-related expenditures. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2h_115\">Having modelled reasonably possible combinations of </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2i_115\">these sensitivities, the Directors are satis\ufb01ed that the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2j_115\">Group has adequate resources to implement an orderly </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2k_115\">wind-down, settle its liabilities as they fall due, and </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2l_115\">return residual capital to shareholders.</span><span style=\"display:block;height:0px\"></span>\n          ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717200510054": {
   "value": "\n        \n          <span class=\"t s4_115 t2m_115\">c) </span><span class=\"t s5_115 t2n_115\">New and Amended Standards adopted by the </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_115 t2o_115\">Group </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2p_115\">A number of new or amended IFRS Accounting </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2q_115\">Standards became applicable for the current </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2r_115\">reporting period. The key amendment applicable to </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2s_115\">the Group for the year ended 31 March 2026 was Lack </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2t_115\">of Exchangeability (Amendments to IAS 21), which </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2u_115\">clari\ufb01es how an entity assesses whether a currency is </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2v_115\">exchangeable and how it determines an exchange rate </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2w_115\">when exchangeability is lacking. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2x_115\">The adoption of this amendment did not have a </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2y_115\">material impact on the measurement, recognition or </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2z_115\">presentation of any items in the Group\u2019s Consolidated </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t30_115\">Financial Statements. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t31_115\">Certain new accounting standards and amendments </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t32_115\">have been published that are not mandatory for </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t33_115\">the year ended 31 March 2026 and have not been </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t34_115\">early adopted by the Group. The key standards and </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t35_115\">amendments include: </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 t36_115\">\u2192 </span><span class=\"t s5_115 t37_115\">IFRS 18 Presentation and Disclosure in Financial </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_115 t38_115\">Statements</span><span class=\"t s1_115 t39_115\">, which will replace IAS 1 Presentation </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t3a_115\">of Financial Statements and is effective for annual </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t3b_115\">reporting periods beginning on or after 1 January </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t3c_115\">2027. For the Group, this is expected to first apply </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t3d_115\">for the year ending 31 March 2028, with comparative</span><span style=\"display:block;height:0px\"></span>\n        \n      \n        \n          <span class=\"t s6_116 t9_116\">information for the year ending 31 March 2027. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 ta_116\">The Group is currently assessing the impact of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tb_116\">IFRS 18, including the impact on the presentation </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tc_116\">of the statement of profit or loss, aggregation </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 td_116\">and disaggregation of information, and related </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 te_116\">disclosures. The impact will depend on the scale </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tf_116\">and nature of the Group\u2019s remaining business as at </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 tg_116\">31 March 2027. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_116 th_116\">\u2192 </span><span class=\"t s9_116 ti_116\">IFRS 19 Subsidiaries without Public Accountability: </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_116 tj_116\">Disclosures</span><span class=\"t s6_116 tk_116\">, effective for annual reporting periods </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tl_116\">beginning on or after 1 January 2027. The Group is </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tm_116\">assessing whether this standard may be relevant to </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tn_116\">any qualifying subsidiaries, but it is not expected to </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 to_116\">have a material impact on the Group\u2019s Consolidated </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 tp_116\">Financial Statements. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_116 tq_116\">\u2192 </span><span class=\"t s9_116 tr_116\">Amendments to IFRS 9 and IFRS 7 \u2013 Classification </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_116 ts_116\">and Measurement of Financial Instruments</span><span class=\"t s6_116 tt_116\">, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tu_116\">effective for annual reporting periods beginning on </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tv_116\">or after 1 January 2026. The Group is assessing the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tw_116\">impact of these amendments but does not currently </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 tx_116\">expect them to have a material impact. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_116 ty_116\">\u2192 </span><span class=\"t s9_116 tz_116\">Annual Improvements to IFRS Accounting </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_116 t10_116\">Standards \u2013 Volume 11</span><span class=\"t s6_116 t11_116\">, effective for annual </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t12_116\">reporting periods beginning on or after 1 January </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t13_116\">2026. The Group does not currently expect these </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t14_116\">amendments to have a material impact. </span><span style=\"display:block;height:0px\"></span>\n        \n      ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717200631068": {
   "value": "\n          <span class=\"t s4_115 t2m_115\">c) </span><span class=\"t s5_115 t2n_115\">New and Amended Standards adopted by the </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_115 t2o_115\">Group </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2p_115\">A number of new or amended IFRS Accounting </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2q_115\">Standards became applicable for the current </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2r_115\">reporting period. The key amendment applicable to </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2s_115\">the Group for the year ended 31 March 2026 was Lack </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2t_115\">of Exchangeability (Amendments to IAS 21), which </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2u_115\">clari\ufb01es how an entity assesses whether a currency is </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2v_115\">exchangeable and how it determines an exchange rate </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t2w_115\">when exchangeability is lacking. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2x_115\">The adoption of this amendment did not have a </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2y_115\">material impact on the measurement, recognition or </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t2z_115\">presentation of any items in the Group\u2019s Consolidated </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_115 t30_115\">Financial Statements. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t31_115\">Certain new accounting standards and amendments </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t32_115\">have been published that are not mandatory for </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t33_115\">the year ended 31 March 2026 and have not been </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t34_115\">early adopted by the Group. The key standards and </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t35_115\">amendments include: </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_115 t36_115\">\u2192 </span><span class=\"t s5_115 t37_115\">IFRS 18 Presentation and Disclosure in Financial </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_115 t38_115\">Statements</span><span class=\"t s1_115 t39_115\">, which will replace IAS 1 Presentation </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t3a_115\">of Financial Statements and is effective for annual </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t3b_115\">reporting periods beginning on or after 1 January </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t3c_115\">2027. For the Group, this is expected to first apply </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_115 t3d_115\">for the year ending 31 March 2028, with comparative</span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s6_116 t9_116\">information for the year ending 31 March 2027. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 ta_116\">The Group is currently assessing the impact of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tb_116\">IFRS 18, including the impact on the presentation </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tc_116\">of the statement of profit or loss, aggregation </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 td_116\">and disaggregation of information, and related </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 te_116\">disclosures. The impact will depend on the scale </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tf_116\">and nature of the Group\u2019s remaining business as at </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 tg_116\">31 March 2027. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_116 th_116\">\u2192 </span><span class=\"t s9_116 ti_116\">IFRS 19 Subsidiaries without Public Accountability: </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_116 tj_116\">Disclosures</span><span class=\"t s6_116 tk_116\">, effective for annual reporting periods </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tl_116\">beginning on or after 1 January 2027. The Group is </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tm_116\">assessing whether this standard may be relevant to </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tn_116\">any qualifying subsidiaries, but it is not expected to </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 to_116\">have a material impact on the Group\u2019s Consolidated </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 tp_116\">Financial Statements. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_116 tq_116\">\u2192 </span><span class=\"t s9_116 tr_116\">Amendments to IFRS 9 and IFRS 7 \u2013 Classification </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_116 ts_116\">and Measurement of Financial Instruments</span><span class=\"t s6_116 tt_116\">, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tu_116\">effective for annual reporting periods beginning on </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tv_116\">or after 1 January 2026. The Group is assessing the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 tw_116\">impact of these amendments but does not currently </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 tx_116\">expect them to have a material impact. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_116 ty_116\">\u2192 </span><span class=\"t s9_116 tz_116\">Annual Improvements to IFRS Accounting </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_116 t10_116\">Standards \u2013 Volume 11</span><span class=\"t s6_116 t11_116\">, effective for annual </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t12_116\">reporting periods beginning on or after 1 January </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t13_116\">2026. The Group does not currently expect these </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t14_116\">amendments to have a material impact. </span><span style=\"display:block;height:0px\"></span>\n        ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717200734970": {
   "value": "\n        <span class=\"t sa_116 t15_116\">d) </span><span class=\"t s9_116 t16_116\">Segmental reporting </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t17_116\">The Chief Operating Decision Maker (\u201cCODM\u201d), which </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t18_116\">is the Board, considers that the Group operates as a </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t19_116\">single business segment: the ownership and operation </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t1a_116\">of vessels. The CODM reviews \ufb01nancial information </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1b_116\">on this basis, consistent with the internal management </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t1c_116\">reporting provided. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1d_116\">Comparative information for the year ended 31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1e_116\">2025 was prepared under Investment Entity accounting, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1f_116\">where the Company reported results based on fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1g_116\">movements of its investments in subsidiaries rather than </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1h_116\">line-by-line consolidation. Following the transition to </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t1i_116\">full consolidation with e\ufb00ect from 1 April 2025 (see Note </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1j_116\">2(b)), segmental information is now presented on the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t1k_116\">basis of consolidated vessel operations. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1l_116\">Accordingly, no further disaggregation of segmental </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t1m_116\">information is considered necessary.</span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717200804090": {
   "value": "\n        <span class=\"t sa_116 t1n_116\">e) </span><span class=\"t s9_116 t1o_116\">Revenue recognition </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1p_116\">Revenue is measured based on the consideration </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t1q_116\">speci\ufb01ed in contracts with customers and represents </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1r_116\">amounts receivable for services provided in the ordinary </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1s_116\">course of business. The Group recognises revenue </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t1t_116\">when (or as) it satis\ufb01es a performance obligation </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1u_116\">by transferring control of services to a customer, in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t1v_116\">accordance with IFRS 15. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1w_116\">The primary source of revenue for the Group is vessel </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t1x_116\">revenue, comprising charter hire and freight revenue. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_116 t1y_116\">Charter hire </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t1z_116\">The Group earns hire revenue by placing its vessels on </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t20_116\">time charter and bareboat charter arrangements. The </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t21_116\">performance obligations within time charter contracts </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t22_116\">include the bareboat charter and the operation of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t23_116\">the vessel. The bareboat charter of the contract is </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t24_116\">accounted for as an operating lease under IFRS 16 </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t25_116\">Leases. Hire revenue is recognised over time as the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t26_116\">Group satis\ufb01es its obligation based on time elapsed </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t27_116\">between the delivery of a vessel to a charterer and the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t28_116\">redelivery of a vessel from the charterer. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t29_116\">For time and bareboat charter contracts, hire is typically </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2a_116\">invoiced bi-monthly or monthly in advance and hire </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2b_116\">revenue is accrued daily based on the contractual hire </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2c_116\">rates. Other variable hire components of the contract, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t2d_116\">such as o\ufb00-hire and speed claims, are recognised </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2e_116\">only to the extent that it is highly probable that a </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t2f_116\">signi\ufb01cant reversal will not occur when the uncertainty is </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t2g_116\">subsequently resolved. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_116 t2h_116\">Freight revenue </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t2i_116\">The Group recognises freight revenue for each speci\ufb01c </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2j_116\">voyage, which is usually priced on a current or \u201cspot\u201d </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2k_116\">market rate and then adjusted for predetermined </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2l_116\">criteria. The performance obligations for freight </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2m_116\">revenue commence from the time the vessel is ready </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2n_116\">at the load port until the cargo has been delivered at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2o_116\">the discharge port. Revenue is recognised over the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2p_116\">duration of the voyage in proportion to the voyage days </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2q_116\">elapsed at the reporting date as a measure of progress </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2r_116\">towards satisfaction of the performance obligation. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2s_116\">The duration of a single voyage will typically be less than </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t2t_116\">three months. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_116 t2u_116\">Demurrage and despatch are considered at contract </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2v_116\">inception and estimates are updated throughout the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_116 t2w_116\">contract period. The consideration for demurrage and</span><span style=\"display:block;height:0px\"></span>\n      \n        <span class=\"t s1_117 t2_117\">despatch is recognised in the period within which such </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t3_117\">consideration is earned, to the extent that it is highly </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t4_117\">probable that a signi\ufb01cant reversal in the amount of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t5_117\">cumulative revenue recognised will not occur when </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t6_117\">the uncertainty is subsequently resolved. A contract </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t7_117\">asset is recognised over the period in which freight </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t8_117\">services are performed, representing the Group\u2019s right </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t9_117\">to consideration for the services performed as at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 ta_117\">reporting date. </span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717201203368": {
   "value": "\n        <span class=\"t s3_117 tb_117\">f) </span><span class=\"t s4_117 tc_117\">Other operating income </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 td_117\">Gains or losses arising from the disposal of vessels </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 te_117\">are not presented as revenue, as such disposals are </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tf_117\">not considered part of the Group\u2019s ordinary revenue- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tg_117\">generating activities. Instead, these amounts are </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 th_117\">recognised within Other operating income and expenses </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 ti_117\">in the Consolidated Statement of Pro\ufb01t or Loss at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 tj_117\">date control of the vessel passes to the buyer. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tk_117\">Any associated sales of bunkers, lubricants and </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tl_117\">consumables remaining on board at the date of disposal </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tm_117\">are included within the gain or loss on disposal of </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 tn_117\">the vessel.</span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "taylormaritimelimited:DescriptionOfAccountingPolicyForOtherOperatingIncomeExplanatoryTextBlock",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717201304290": {
   "value": "\n        <span class=\"t s3_117 to_117\">g) </span><span class=\"t s4_117 tp_117\">Vessel operating costs </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tq_117\">Vessel operating costs primarily comprise crewing, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tr_117\">repairs and maintenance, and insurance. These costs </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 ts_117\">are recognised in pro\ufb01t or loss as incurred on an </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 tt_117\">accrual basis. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_117 tu_117\">h) </span><span class=\"t s4_117 tv_117\">Voyage expenses </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tw_117\">Voyage expenses that relate directly to a contract </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tx_117\">include fuel expenses and port expenses. Such contract </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 ty_117\">costs are deferred and recognised over the course of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 tz_117\">the voyage using a percentage-of-completion basis </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t10_117\">that is consistent with the revenue recognition policy. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t11_117\">The stage of completion is determined by reference </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t12_117\">to time elapsed between the tender of readiness to </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t13_117\">load cargo (or delivery of a vessel to a charterer) and </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t14_117\">the completion of discharge (or redelivery of a vessel </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t15_117\">from a charterer). Contract costs are recognised as an </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t16_117\">asset within other receivables and prepayments if they </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t17_117\">represent incremental costs of obtaining a contract </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t18_117\">or ful\ufb01lment costs that (i) relate directly to a contract </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t19_117\">or to an anticipated contract, (ii) generate or enhance </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1a_117\">resources to be used in meeting obligations under the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1b_117\">contract and (iii) are expected to be recovered. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_117 t1c_117\">i) </span><span class=\"t s4_117 t1d_117\">Charter-hire expenses </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1e_117\">Charter-hire expenses represent the costs incurred for </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1f_117\">vessels chartered in under short term leases (less than </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1g_117\">12 months). These costs are recognised on a straight- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1h_117\">line basis over the charter period, consistent with the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1i_117\">pattern of bene\ufb01ts derived from the use of the vessel. </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s3_117 t1j_117\">j) </span><span class=\"t s4_117 t1k_117\">Net gain/(loss) on Financial Assets at Fair Value </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_117 t1l_117\">through Pro\ufb01t or Loss </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1m_117\">Net gain/(loss) on \ufb01nancial assets at fair value through </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1n_117\">pro\ufb01t or loss includes all realised and unrealised fair </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1o_117\">value changes.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n        \n          <span class=\"t s2_117 t1p_117\">Dividend income from investments in shares of non- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1q_117\">consolidated subsidiaries is not included and presented </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1r_117\">as a separate line item in pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span>\n        \n      ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717201438727": {
   "value": "\n          <span class=\"t s3_117 t1j_117\">j) </span><span class=\"t s4_117 t1k_117\">Net gain/(loss) on Financial Assets at Fair Value </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_117 t1l_117\">through Pro\ufb01t or Loss </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1m_117\">Net gain/(loss) on \ufb01nancial assets at fair value through </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1n_117\">pro\ufb01t or loss includes all realised and unrealised fair </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1o_117\">value changes.</span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s2_117 t1p_117\">Dividend income from investments in shares of non- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1q_117\">consolidated subsidiaries is not included and presented </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1r_117\">as a separate line item in pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span>\n        ",
   "dimensions": {
    "concept": "taylormaritimelimited:DescriptionOfAccountingPolicyForNetGainsLossOnFinancialAssetsAtFairValueThroughProfitOrLoss",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717201556575": {
   "value": "\n        <span class=\"t s3_117 t1s_117\">k) </span><span class=\"t s4_117 t1t_117\">Foreign currency </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s4_117 t1u_117\">Functional and presentation currency </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1v_117\">The Board has determined that the presentational </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1w_117\">currency of the Group is US Dollar (\u201cUS$\u201d). The following </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1x_117\">factors are considered in determining that US Dollar is </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1y_117\">an appropriate presentational currency: </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1z_117\">\u2013 </span><span class=\"t s1_117 t20_117\">It is the currency of the primary economic </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t21_117\">environment of the shipping operations, conducted </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t22_117\">by the Group via the SPVs, including chartering </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t23_117\">income and the buying and selling of vessels, which </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t24_117\">are predominantly conducted in US Dollars; </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t25_117\">- </span><span class=\"t s2_117 t26_117\">It is the currency in which the \ufb01nance is raised, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t27_117\">distributions are made and the currency that would </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t28_117\">be returned if the Group was wound up. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t29_117\">The Consolidated Financial Statements are therefore </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2a_117\">presented in US Dollars. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2b_117\">For individual entities within the Group, the functional </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2c_117\">currency is determined on the basis of the primary </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2d_117\">economic environment in which it operates. The </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2e_117\">majority of the Group\u2019s subsidiaries have a US Dollar </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2f_117\">functional currency.</span><span style=\"display:block;height:0px\"></span>\n        <span class=\"t s2_117 t2f_117\"> </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_117 t2g_117\">Transactions and balances </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2h_117\">In the \ufb01nancial statements of individual subsidiary </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2i_117\">companies, foreign currency transactions are translated </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2j_117\">into the functional currency using the exchange rates </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2k_117\">prevailing at the dates of the transactions. Foreign </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2l_117\">exchange gains and losses resulting from the settlement </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2m_117\">of such transactions and from the translation at year </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2n_117\">end exchange rates of monetary assets and liabilities </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2o_117\">denominated in foreign currencies are recognised in the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2p_117\">pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2q_117\">Non-monetary items measured at historical cost are </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2r_117\">translated using the exchange rates at the date of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2s_117\">the transaction (not retranslated). Non-monetary </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2t_117\">items measured at fair value are translated using the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2u_117\">exchange rates at the reporting date when fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2v_117\">was determined. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_117 t2w_117\">Assets and liabilities in foreign currency </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2x_117\">In the Consolidated Financial Statements, assets and </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2y_117\">liabilities in subsidiaries with a non-US Dollar functional </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2z_117\">currency are translated to the US Dollar presentational </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t30_117\">currency using the closing exchange rate as at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t31_117\">reporting date. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t32_117\">Foreign currency exchange rate di\ufb00erences arising </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t33_117\">as a result of translation of foreign operations are </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t34_117\">recognised in other comprehensive income.</span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717201754417": {
   "value": "\n          <span class=\"t s4_117 t1u_117\">Functional and presentation currency </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1v_117\">The Board has determined that the presentational </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1w_117\">currency of the Group is US Dollar (\u201cUS$\u201d). The following </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t1x_117\">factors are considered in determining that US Dollar is </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1y_117\">an appropriate presentational currency: </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t1z_117\">\u2013 </span><span class=\"t s1_117 t20_117\">It is the currency of the primary economic </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t21_117\">environment of the shipping operations, conducted </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t22_117\">by the Group via the SPVs, including chartering </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t23_117\">income and the buying and selling of vessels, which </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t24_117\">are predominantly conducted in US Dollars; </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t25_117\">- </span><span class=\"t s2_117 t26_117\">It is the currency in which the \ufb01nance is raised, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t27_117\">distributions are made and the currency that would </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t28_117\">be returned if the Group was wound up. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t29_117\">The Consolidated Financial Statements are therefore </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2a_117\">presented in US Dollars. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2b_117\">For individual entities within the Group, the functional </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2c_117\">currency is determined on the basis of the primary </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_117 t2d_117\">economic environment in which it operates. The </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2e_117\">majority of the Group\u2019s subsidiaries have a US Dollar </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_117 t2f_117\">functional currency.</span><span style=\"display:block;height:0px\"></span>\n        ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717201842508": {
   "value": "\n        <span class=\"t s6_118 t9_118\">l) </span><span class=\"t s7_118 ta_118\">Employee bene\ufb01ts </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_118 tb_118\">Short-term bene\ufb01ts </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 tc_118\">Short-term employee bene\ufb01t obligations are measured </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 td_118\">on an undiscounted basis and are expensed as the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 te_118\">related service is provided. A liability is recognised for </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tf_118\">the amount expected to be paid under short-term cash </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 tg_118\">bonus or pro\ufb01t-sharing plans if the Group has a present </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 th_118\">legal or constructive obligation to pay this amount as a </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 ti_118\">result of past service provided by the employee and the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 tj_118\">obligation can be estimated reliably. </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t sa_118 tk_118\">Share-based payments </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tl_118\">The grant date fair value awards to employees made </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tm_118\">under the Long-term Incentive Plan is recognised as </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tn_118\">an expense with a corresponding increase in equity, </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 to_118\">over the vesting period of the awards. The amount </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 tp_118\">recognised as an expense is adjusted to re\ufb02ect the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tq_118\">number of awards for which the related non-market </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tr_118\">performance conditions are expected to be met, such </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 ts_118\">that the amount ultimately recognised is based on the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tt_118\">number of awards that meet the related non-market </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tu_118\">performance conditions at the vesting date. For share- </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tv_118\">based payment awards with market conditions, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tw_118\">grant date fair value of the share-based awards is </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 tx_118\">measured to re\ufb02ect such conditions and therefore </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 ty_118\">there is no adjustment between expected and </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 tz_118\">actual outcomes.</span><span style=\"display:block;height:0px\"></span>\n        <span class=\"t s8_118 tz_118\"> </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t sa_118 t10_118\">R</span><span class=\"t s7_118 t11_118\">edundancy bene\ufb01ts </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t12_118\">R</span><span class=\"t s8_118 t13_118\">edundancy bene\ufb01ts payable as a result of the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t14_118\">orderly wind-down are recognised when, as at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t15_118\">balance sheet date, the Group can no longer withdraw </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t16_118\">the o\ufb00er of those bene\ufb01ts or when the Group recognises </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t17_118\">costs for a related restructuring within the scope of IAS </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t18_118\">37, whichever is the earlier. A restructuring provision </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t19_118\">is recorded when, at the balance sheet date, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1a_118\">Group has an appropriately detailed formal plan for </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1b_118\">the restructuring and has raised a valid expectation in </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t1c_118\">those a\ufb00ected that it will carry out the restructuring by </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1d_118\">starting to implement that plan or announcing its main </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t1e_118\">features to those a\ufb00ected by it. </span><span style=\"display:block;height:0px\"></span>\n        \n      ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717201956776": {
   "value": "\n          <span class=\"t sa_118 tk_118\">Share-based payments </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tl_118\">The grant date fair value awards to employees made </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tm_118\">under the Long-term Incentive Plan is recognised as </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tn_118\">an expense with a corresponding increase in equity, </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 to_118\">over the vesting period of the awards. The amount </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 tp_118\">recognised as an expense is adjusted to re\ufb02ect the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tq_118\">number of awards for which the related non-market </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tr_118\">performance conditions are expected to be met, such </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 ts_118\">that the amount ultimately recognised is based on the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tt_118\">number of awards that meet the related non-market </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tu_118\">performance conditions at the vesting date. For share- </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tv_118\">based payment awards with market conditions, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 tw_118\">grant date fair value of the share-based awards is </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 tx_118\">measured to re\ufb02ect such conditions and therefore </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 ty_118\">there is no adjustment between expected and </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 tz_118\">actual outcomes.</span><span style=\"display:block;height:0px\"></span>\n        ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717202148088": {
   "value": "\n          <span class=\"t sa_118 t10_118\">R</span><span class=\"t s7_118 t11_118\">edundancy bene\ufb01ts </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t12_118\">R</span><span class=\"t s8_118 t13_118\">edundancy bene\ufb01ts payable as a result of the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t14_118\">orderly wind-down are recognised when, as at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t15_118\">balance sheet date, the Group can no longer withdraw </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t16_118\">the o\ufb00er of those bene\ufb01ts or when the Group recognises </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t17_118\">costs for a related restructuring within the scope of IAS </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t18_118\">37, whichever is the earlier. A restructuring provision </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t19_118\">is recorded when, at the balance sheet date, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1a_118\">Group has an appropriately detailed formal plan for </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1b_118\">the restructuring and has raised a valid expectation in </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t1c_118\">those a\ufb00ected that it will carry out the restructuring by </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1d_118\">starting to implement that plan or announcing its main </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t1e_118\">features to those a\ufb00ected by it. </span><span style=\"display:block;height:0px\"></span>\n        ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717202220183": {
   "value": "\n        <span class=\"t s6_118 t1f_118\">m) </span><span class=\"t sa_118 t1g_118\">Taxation </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t1h_118\">Income tax expense is recognised through pro\ufb01t or loss </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1i_118\">except to the extent that it relates to items recognised </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t1j_118\">directly in equity or in other comprehensive income. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1k_118\">The tax charge is the expected tax payable or </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1l_118\">receivable on the taxable income or loss for the year, </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1m_118\">using tax rates enacted or substantially enacted at the</span><span style=\"display:block;height:0px\"></span>\n      \n        <span class=\"t s9_118 t1n_118\">reporting date, and any adjustment to tax payable in </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t1o_118\">respect of previous periods.</span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717202323202": {
   "value": "\n        <span class=\"t s6_118 t1p_118\">n) </span><span class=\"t sa_118 t1q_118\">Dividends payable </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t1r_118\">Dividends payable to the holders of Ordinary Shares </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1s_118\">are recorded through the Consolidated Statement of </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1t_118\">Changes in Shareholders\u2019 Equity when they are declared </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1u_118\">to shareholders. The payment of any dividend by the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1v_118\">Company is subject to the satisfaction of a solvency test </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t1w_118\">as required by the Companies (Guernsey) Law, 2008.</span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717202406586": {
   "value": "\n        \n          <span class=\"t s6_118 t1x_118\">o) </span><span class=\"t sa_118 t1y_118\">Vessels and property, plant and equipment </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1z_118\">Vessels and other items of property, plant and </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t20_118\">equipment are recognised at fair value on the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t21_118\">date of transition and subsequently carried at cost </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t22_118\">less accumulated depreciation and impairment in </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t23_118\">accordance with IAS 16, other than vessels classi\ufb01ed as </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t24_118\">held for sale, which are measured in accordance with </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t25_118\">IFRS 5 at the lower of carrying amount and fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t26_118\">less costs to sell and are not depreciated (see note 2(</span><span class=\"t s9_118 t27_118\">u)). </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_118 t28_118\">Vessels </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t29_118\">Vessels are measured at cost less accumulated </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2a_118\">depreciation and adjusted for any impairment losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2b_118\">and subsequent reversals. Cost comprises the purchase </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2c_118\">price (or, for vessels held at the 1 April 2025 transition </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2d_118\">date, the fair value at that date) and any directly </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t2e_118\">attributable expenditure necessary to bring the vessel </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2f_118\">to the condition and location for its intended use. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t s8_118 t2g_118\">Borrowing costs incurred to \ufb01nance the construction or </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2h_118\">acquisition of a vessel are capitalised during the period </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t2i_118\">of construction in accordance with IAS 23.</span><span style=\"display:block;height:0px\"></span>\n          <span class=\"t s8_118 t2j_118\">During the year, depreciation </span><span class=\"t s9_118 t2k_118\">of vessels was provided on </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2l_118\">a straight-line basis over 25 years from original delivery </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2m_118\">date from the shipyard. The residual value of each </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2n_118\">vessel was estimated with reference to its lightweight </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2o_118\">tonnage (\u201cLWT\u201d) multiplied by the average scrap steel </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2p_118\">price per tonne, based on historical price over the past </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t2q_118\">15 years, which is considered by the Board to re\ufb02ect a </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2r_118\">reasonable long-term measure of scrap values. Residual </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2s_118\">values and useful lives are reviewed at each reporting </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t2t_118\">date and adjusted prospectively where appropriate. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2u_118\">At 31 March 2026, one vessel remains within vessels, </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2v_118\">property, plant and equipment. This vessel is held under </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2w_118\">a sale and leaseback arrangement (see Note 3(e)) and </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2x_118\">its residual value has been assessed by reference to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t2y_118\">carrying amount of the associated \ufb01nancial liability, </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2z_118\">which would be extinguished should the related purchase </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t30_118\">option lapse. As that residual value exceeds the vessel\u2019s</span><span style=\"display:block;height:0px\"></span>\n        \n      \n        \n          <span class=\"t s1_119 t2_119\">carrying amount, its depreciable amount is nil and, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t3_119\">accordingly, no further depreciation is charged on this </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t4_119\">vessel; depreciation would resume only if, on subsequent </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t5_119\">review, the residual value were to fall below its carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t6_119\">amount.</span><span style=\"display:block;height:0px\"></span>\n        <span class=\"t s3_119 t7_119\">Drydocking </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t8_119\">Major repairs and maintenance costs incurred in </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t9_119\">connection with a scheduled drydocking are capitalised </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 ta_119\">when incurred and amortised on a straight-line basis </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tb_119\">over the period until the next scheduled drydocking </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tc_119\">(typically 2.5 to 5 years). A portion of the acquisition cost </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 td_119\">of a new vessel is allocated to drydocking components </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 te_119\">expected to be replaced or refurbished at the \ufb01rst </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tf_119\">scheduled drydocking. If a vessel is sold before its next </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tg_119\">scheduled drydocking, any unamortised balance of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 th_119\">deferred drydocking costs is expensed in determining </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 ti_119\">the gain or loss on disposal. Where the period to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tj_119\">next drydocking is shorter than expected, the remaining </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 tk_119\">balance of deferred costs is expensed immediately. </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s3_119 tl_119\">Impairment </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tm_119\">At each reporting date, the Group reviews the carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tn_119\">amounts of vessels, property, plant and equipment to </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 to_119\">assess whether there is any indication of impairment. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tp_119\">Each vessel is regarded as a separate cash-generating </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 tq_119\">unit (\u201cCGU\u201d), as it generates cash in\ufb02ows that are </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 tr_119\">largely independent from those of other assets. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 ts_119\">Where indicators of impairment exist, the recoverable </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 tt_119\">amount of the CGU is estimated as the higher of value in </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tu_119\">use and fair value less costs of disposal. An impairment </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 tv_119\">loss is recognised in pro\ufb01t or loss where the carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tw_119\">amount exceeds recoverable amount. Reversals of </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 tx_119\">impairment losses are recognised in pro\ufb01t or loss </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 ty_119\">where there has been a change in the estimates used </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tz_119\">to determine the recoverable amount, subject to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t10_119\">carrying amount not exceeding that which would have </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t11_119\">been determined had no impairment been recognised.</span><span style=\"display:block;height:0px\"></span>\n        <span class=\"t s3_119 t12_119\">Property, plant and equipment </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s2_119 t13_119\">Depreciation is calculated using straight-line method to </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t14_119\">allocate the cost of the assets (other than vessels), net </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t15_119\">of their residual values, over their estimated useful lives </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t16_119\">from inception as follows: </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"t606ceb0b6286cbbabb3773566ce56412\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s2_119 t17_119_new\">O\ufb00ice equipment and </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_119 t18_119_new\">furniture and \ufb01ttings </span></td>\n                <td style=\"width:auto\"><span class=\"t s1_119 t19_119_new\">3 years </span><span style=\"display:block;height:0px\"> </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s1_119 t1a_119_new\">Leasehold improvements </span></td>\n                <td style=\"width:auto\"><span class=\"t s1_119 t1b_119_new\">Over the term of the lease </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s1_119 t1c_119_new\">Plant and equipment </span></td>\n                <td style=\"width:auto\"><span class=\"t s1_119 t1d_119_new\">3 to 5 years</span></td>\n              </tr>\n            \n          </table>\n        \n      \n        \n          <span class=\"t s1_119 t1e_119\">The estimated useful lives, residual values and </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t1f_119\">depreciation method are reviewed at each reporting </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t1g_119\">date and adjusted prospectively if appropriate. Fully </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t1h_119\">depreciated assets still in use are retained in the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1i_119\">\ufb01nancial statements.</span><span style=\"display:block;height:0px\"></span>\n        \n      ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717202531747": {
   "value": "\n          <span class=\"t s6_118 t1x_118\">o) </span><span class=\"t sa_118 t1y_118\">Vessels and property, plant and equipment </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t1z_118\">Vessels and other items of property, plant and </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t20_118\">equipment are recognised at fair value on the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t21_118\">date of transition and subsequently carried at cost </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t22_118\">less accumulated depreciation and impairment in </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t23_118\">accordance with IAS 16, other than vessels classi\ufb01ed as </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t24_118\">held for sale, which are measured in accordance with </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t25_118\">IFRS 5 at the lower of carrying amount and fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t26_118\">less costs to sell and are not depreciated (see note 2(</span><span class=\"t s9_118 t27_118\">u)). </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_118 t28_118\">Vessels </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t29_118\">Vessels are measured at cost less accumulated </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2a_118\">depreciation and adjusted for any impairment losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2b_118\">and subsequent reversals. Cost comprises the purchase </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2c_118\">price (or, for vessels held at the 1 April 2025 transition </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2d_118\">date, the fair value at that date) and any directly </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t2e_118\">attributable expenditure necessary to bring the vessel </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2f_118\">to the condition and location for its intended use. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t s8_118 t2g_118\">Borrowing costs incurred to \ufb01nance the construction or </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2h_118\">acquisition of a vessel are capitalised during the period </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t2i_118\">of construction in accordance with IAS 23.</span><span style=\"display:block;height:0px\"></span>\n          <span class=\"t s8_118 t2j_118\">During the year, depreciation </span><span class=\"t s9_118 t2k_118\">of vessels was provided on </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2l_118\">a straight-line basis over 25 years from original delivery </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2m_118\">date from the shipyard. The residual value of each </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2n_118\">vessel was estimated with reference to its lightweight </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2o_118\">tonnage (\u201cLWT\u201d) multiplied by the average scrap steel </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2p_118\">price per tonne, based on historical price over the past </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t2q_118\">15 years, which is considered by the Board to re\ufb02ect a </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2r_118\">reasonable long-term measure of scrap values. Residual </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2s_118\">values and useful lives are reviewed at each reporting </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t2t_118\">date and adjusted prospectively where appropriate. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2u_118\">At 31 March 2026, one vessel remains within vessels, </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2v_118\">property, plant and equipment. This vessel is held under </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2w_118\">a sale and leaseback arrangement (see Note 3(e)) and </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2x_118\">its residual value has been assessed by reference to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t2y_118\">carrying amount of the associated \ufb01nancial liability, </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2z_118\">which would be extinguished should the related purchase </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t30_118\">option lapse. As that residual value exceeds the vessel\u2019s</span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s1_119 t2_119\">carrying amount, its depreciable amount is nil and, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t3_119\">accordingly, no further depreciation is charged on this </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t4_119\">vessel; depreciation would resume only if, on subsequent </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t5_119\">review, the residual value were to fall below its carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t6_119\">amount.</span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s2_119 t13_119\">Depreciation is calculated using straight-line method to </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t14_119\">allocate the cost of the assets (other than vessels), net </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t15_119\">of their residual values, over their estimated useful lives </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t16_119\">from inception as follows: </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"t606ceb0b6286cbbabb3773566ce56412\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s2_119 t17_119_new\">O\ufb00ice equipment and </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_119 t18_119_new\">furniture and \ufb01ttings </span></td>\n                <td style=\"width:auto\"><span class=\"t s1_119 t19_119_new\">3 years </span><span style=\"display:block;height:0px\"> </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s1_119 t1a_119_new\">Leasehold improvements </span></td>\n                <td style=\"width:auto\"><span class=\"t s1_119 t1b_119_new\">Over the term of the lease </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s1_119 t1c_119_new\">Plant and equipment </span></td>\n                <td style=\"width:auto\"><span class=\"t s1_119 t1d_119_new\">3 to 5 years</span></td>\n              </tr>\n            \n          </table>\n        \n          <span class=\"t s1_119 t1e_119\">The estimated useful lives, residual values and </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t1f_119\">depreciation method are reviewed at each reporting </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t1g_119\">date and adjusted prospectively if appropriate. Fully </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t1h_119\">depreciated assets still in use are retained in the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1i_119\">\ufb01nancial statements.</span><span style=\"display:block;height:0px\"></span>\n        ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717202758818": {
   "value": "\n            <span class=\"t s8_118 t2g_118\">Borrowing costs incurred to \ufb01nance the construction or </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_118 t2h_118\">acquisition of a vessel are capitalised during the period </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_118 t2i_118\">of construction in accordance with IAS 23.</span><span style=\"display:block;height:0px\"></span>\n          \n          <span class=\"t s4_123 tc_123\">Borrowing costs that are directly attributable to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 td_123\">acquisition, construction, or production of a qualifying </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 te_123\">asset are capitalised as part of the cost of that asset. All </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 tf_123\">other borrowing costs are recognised as an expense in </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 tg_123\">the period in which they are incurred.</span><span style=\"display:block;height:0px\"></span>\n        ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717204559798": {
   "value": "\n          <span class=\"t s3_119 tl_119\">Impairment </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tm_119\">At each reporting date, the Group reviews the carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tn_119\">amounts of vessels, property, plant and equipment to </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 to_119\">assess whether there is any indication of impairment. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tp_119\">Each vessel is regarded as a separate cash-generating </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 tq_119\">unit (\u201cCGU\u201d), as it generates cash in\ufb02ows that are </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 tr_119\">largely independent from those of other assets. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 ts_119\">Where indicators of impairment exist, the recoverable </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 tt_119\">amount of the CGU is estimated as the higher of value in </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tu_119\">use and fair value less costs of disposal. An impairment </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 tv_119\">loss is recognised in pro\ufb01t or loss where the carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tw_119\">amount exceeds recoverable amount. Reversals of </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 tx_119\">impairment losses are recognised in pro\ufb01t or loss </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 ty_119\">where there has been a change in the estimates used </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 tz_119\">to determine the recoverable amount, subject to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t10_119\">carrying amount not exceeding that which would have </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t11_119\">been determined had no impairment been recognised.</span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s3_121 t21_121\">Intangible assets acquired in a business combination </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t22_121\">are recognised separately from goodwill and measured </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t23_121\">initially at fair value at the acquisition date. Subsequent </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t24_121\">to initial recognition, intangible assets are carried at </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t25_121\">cost less accumulated amortisation and accumulated </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t26_121\">impairment losses. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t27_121\">Intangible assets with \ufb01nite useful lives are amortised </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t28_121\">on a straight-line basis over their estimated useful lives. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t29_121\">The estimated useful life and amortisation method are </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2a_121\">reviewed at each reporting date, with the e\ufb00ect of any </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2b_121\">changes recognised prospectively. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2c_121\">Intangible assets with inde\ufb01nite useful lives and </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2d_121\">intangible assets not yet available for use are not </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2e_121\">amortised but are tested for impairment annually, </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2f_121\">or more frequently when there is an indication </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2g_121\">of impairment. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2h_121\">At each reporting date, the Group reviews the carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2i_121\">amounts of intangible assets to determine whether there </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2j_121\">is any indication of impairment. Where an indication </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2k_121\">exists, the recoverable amount of the asset or the cash- </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2l_121\">generating unit (\u201cCGU\u201d) to which it belongs is estimated, </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2m_121\">being the higher of fair value less costs of disposal </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2n_121\">and value in use, in accordance with IAS 36. If the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2o_121\">recoverable amount is less than the carrying amount, </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2p_121\">an impairment loss is recognised immediately in pro\ufb01t </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2q_121\">or loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2r_121\">Where an impairment loss subsequently reverses, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2s_121\">carrying amount of the asset (or CGU) is increased to </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2t_121\">the revised estimate of its recoverable amount, but only </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2u_121\">to the extent that the carrying amount does not exceed </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2v_121\">the amount that would have been determined had </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2w_121\">no impairment loss been recognised in prior years. A </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2x_121\">reversal is recognised immediately in pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t s3_121 t2y_121\">Carbon Credits are recognised as intangible assets as </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2z_121\">they are held for own-use for compliance purposes and </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t30_121\">not for trading. Carbon credits are recognised at cost </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t31_121\">and are not amortised. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t32_121\">For owned vessels, Carbon Credits are derecognised </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t33_121\">when surrendered to the relevant registry to settle the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t34_121\">Group\u2019s emissions obligation. For chartered-in vessels, </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t35_121\">Carbon Credits are derecognised when transferred to </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t36_121\">owners, consistent with contractual arrangements.</span><span style=\"display:block;height:0px\"></span>\n          \n        \n        \n          <span class=\"t s6_122 t9_122\">They are tested for impairment when indicators of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 ta_122\">impairment exist and derecognised when surrendered </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 tb_122\">or transferred to settle regulatory obligations.</span><span style=\"display:block;height:0px\"></span>\n        \n      ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717204918619": {
   "value": "\n        <span class=\"t s4_119 t1j_119\">p) </span><span class=\"t s3_119 t1k_119\">Financial Instruments </span><span style=\"display:block;height:0px\"></span>\n        \n          \n            <span class=\"t m0_119 s5_119 t1l_119\">Financial Assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_119 t1m_119\">Recognition and initial measurement </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1n_119\">At initial recognition, the Group measures a \ufb01nancial </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1o_119\">asset at its fair value plus, in the case of a \ufb01nancial </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1p_119\">asset not at fair value through pro\ufb01t or loss (\u201cFVTPL\u201d), </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1q_119\">transaction costs that are directly attributable to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1r_119\">acquisition of the \ufb01nancial asset. Transaction costs of </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1s_119\">\ufb01nancial assets carried at FVTPL are expensed in pro\ufb01t </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1t_119\">or loss. </span><span style=\"display:block;height:0px\"></span>\n            \n              <span class=\"t s3_119 t1u_119\">Derecognition </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1v_119\">A \ufb01nancial asset is derecognised when the contractual </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1w_119\">rights to the cash \ufb02ows from the \ufb01nancial asset expire or </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1x_119\">it transfers the \ufb01nancial asset and the transfer quali\ufb01es </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1y_119\">for derecognition in accordance with IFRS 9.</span><span style=\"display:block;height:0px\"></span>\n            <span class=\"t s6_119 t1z_119\">Classi\ufb01cation </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t20_119\">The Group classi\ufb01es its \ufb01nancial assets into categories </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t21_119\">in accordance with IFRS 9. The Group classi\ufb01es its </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t22_119\">\ufb01nancial assets based on the Group\u2019s business model </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t23_119\">for managing those \ufb01nancial assets and the contractual </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t24_119\">cash \ufb02ow characteristics of the \ufb01nancial assets. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t25_119\">On initial recognition, the Group classi\ufb01es \ufb01nancial </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t26_119\">assets as measured at amortised cost, at fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t27_119\">through other comprehensive income (\u201cFVOCI\u201d), or at </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t28_119\">fair value through pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t29_119\">A \ufb01nancial asset is measured at amortised cost if </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2a_119\">it meets both of the following conditions and is not </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2b_119\">designated as at FVTPL: </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2c_119\">\u2013 </span><span class=\"t s1_119 t2d_119\">it is held within a business model whose objective is </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t2e_119\">to hold assets to collect contractual cash \ufb02ows; and </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t2f_119\">\u2013 </span><span class=\"t s2_119 t2g_119\">its contractual terms give rise on speci\ufb01ed dates to </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t2h_119\">cash \ufb02ows that are solely payments of principal and </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t2i_119\">interest (\u201cSPPI\u201d). </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2j_119\">Investments in equity instruments are measured at </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2k_119\">FVTPL unless the Group makes an irrevocable election </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2l_119\">at initial recognition, on an instrument-by-instrument </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2m_119\">basis, to present subsequent changes in their fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2n_119\">in other comprehensive income (the \u201cFVOCI election\u201d). </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2o_119\">This election is available only for equity investments</span><span style=\"display:block;height:0px\"></span>\n          \n        \n      \n        \n          \n            <span class=\"t s6_120 t9_120\">that are not held for trading. The Group has made </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 ta_120\">this election in respect of its investment in the legacy </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tb_120\">de\ufb01ned bene\ufb01t pension fund surplus held within \u201cOther </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tc_120\">investments\u201d (see Note 20). </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 td_120\">All </span><span class=\"t s7_120 te_120\">other \ufb01nancial asse</span><span class=\"t s6_120 tf_120\">ts of the Group are measured </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tg_120\">at FVTPL. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 th_120\">In making an assessment of the objective of the business </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 ti_120\">model in which a \ufb01nancial asset is held, the Group </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tj_120\">considers all of the relevant information about how the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tk_120\">business is managed. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tl_120\">The Group has determined that it has two business </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tm_120\">models: </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tn_120\">\u2013 </span><span class=\"t m0_120 s8_120 to_120\">Held-to-collect business model: </span><span class=\"t s6_120 tp_120\">this includes cash, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tq_120\">trade and other receivables. These \ufb01nancial assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tr_120\">are held to collect contractual cash \ufb02ows. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 ts_120\">\u2013 </span><span class=\"t m0_120 s8_120 tt_120\">Other business model: </span><span class=\"t s6_120 tu_120\">this includes investment in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tv_120\">Holdco and SPVs for the prior year. These \ufb01nancial </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tw_120\">assets are managed and their performance is </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tx_120\">evaluated on a fair value basis. </span><span style=\"display:block;height:0px\"></span>\n            \n              <span class=\"t s7_120 ty_120\">Financial assets are only reclassi\ufb01ed if there is a change </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tz_120\">in business model.</span><span style=\"display:block;height:0px\"></span>\n            \n            \n              <span class=\"t m0_120 s9_120 t10_120\">Cash </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t11_120\">Cash comprises current deposits with banks.</span><span style=\"display:block;height:0px\"></span>\n            \n            \n              <span class=\"t m0_120 s9_120 t12_120\">Trade and other receivables </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t13_120\">Trade and other receivables that have \ufb01xed or </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t14_120\">determinable payments that are not quoted in an active </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t15_120\">market are classi\ufb01ed as \u201cTrade and other receivables\u201d. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t16_120\">Trade and other receivables are measured at amortised </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t17_120\">cost using the e\ufb00ective interest method, less any </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t18_120\">expected credit losses (\u201cECL\u201d).</span><span style=\"display:block;height:0px\"></span>\n            <span class=\"t m0_120 s9_120 t19_120\">Subsequent measurement </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1a_120\">Subsequent to initial recognition, \ufb01nancial assets at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1b_120\">FVTPL are measured at fair value with gains and losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1c_120\">arising from changes in the fair value recognised in </span><span style=\"display:block;height:0px\"></span>\n          \n          \n            <span class=\"t s7_120 t1d_120_1\">the pro\ufb01t or loss.</span><span style=\"display:block;height:0px\"></span>\n          <span class=\"t s7_120 t1d_120_2\" style=\"margin-left:0.33em\">All other \ufb01nancial assets, other than </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1e_120\">equity instruments for which the FVOCI election has </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1f_120\">been made, are subsequently measured at amortised </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1g_120\">cost using the e\ufb00ective interest rate method, less </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1h_120\">any impairment. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1i_120\">Equity instruments for which the FVOCI election has </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1j_120\">been made are subsequently measured at fair value. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1k_120\">All other changes in fair value are recognised in other</span><span style=\"display:block;height:0px\"></span>\n        \n      \n        \n          <span class=\"t s6_120 t1l_120\">comprehensive income and accumulated in retained </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1m_120\">earnings. Equity instruments measured at FVOCI are not </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1n_120\">subject to the impairment requirements of IFRS 9. </span><span style=\"display:block;height:0px\"></span>\n          \n            \n              <span class=\"t s6_120 t1o_120\">IFRS 9 requires the Group to measure and recognise </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1p_120\">impairment on \ufb01nancial assets at amortised cost less </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1q_120\">expected credit losses. The Group applies the IFRS 9 </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1r_120\">simpli\ufb01ed approach to measuring expected credit losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1s_120\">which uses a lifetime expected loss allowance for all </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1t_120\">trade and other receivables. Expected credit losses are </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1u_120\">measured based on historical credit loss experience, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1v_120\">adjusted for current conditions and reasonable and </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1w_120\">supportable forecasts of future economic conditions, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1x_120\">including the e\ufb00ects of the Group\u2019s orderly wind-down </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1y_120\">on counterparty behaviour. The expected credit loss </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1z_120\">allowance recognised at 31 March 2026 is disclosed in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t20_120\">Note 21.</span><span style=\"display:block;height:0px\"></span>\n            \n          \n        \n        \n          \n            <span class=\"t m0_120 s9_120 t21_120\">Financial liabilities </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_120 t22_120\">Classi\ufb01cation, subsequent measurement and gains </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_120 t23_120\">and losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t24_120\">Financial liabilities are classi\ufb01ed as measured at </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t25_120\">amortised cost or FVTPL. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t26_120\">A \ufb01nancial liability is classi\ufb01ed at FVTPL if it is classi\ufb01ed </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t27_120\">as held-for-trading, it is a derivative or it is designated </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t28_120\">as such on initial recognition. Financial liabilities at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t29_120\">FVTPL are measured at fair value and net gains and </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2a_120\">losses, including any interest expense, are recognised in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2b_120\">pro\ufb01t or loss.</span><span style=\"display:block;height:0px\"></span>\n          <span class=\"t s7_120 t2c_120\">Other \ufb01nancial liabilities are subsequently measured </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2d_120\">at amortised cost using the e\ufb00ective interest method. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2e_120\">Interest expense and foreign exchange gains and losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2f_120\">are recognised in pro\ufb01t or loss. Any gain or loss on </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2g_120\">derecognition is also recognised in pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t s6_120 t2h_120\">Trade and other payables represent liabilities for goods </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2i_120\">and services provided to the Group prior to the end </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2j_120\">of the \ufb01nancial year which are unpaid. The amounts </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2k_120\">are unsecured and are usually paid within 90 days of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2l_120\">recognition. Trade and other payables are presented </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2m_120\">as current liabilities unless payment is not due within 12 </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2n_120\">months after the reporting period. They are recognised </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2o_120\">initially at their fair value and subsequently measured at </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2p_120\">amortised cost using the e\ufb00ective interest method.</span><span style=\"display:block;height:0px\"></span>\n          \n          \n            <span class=\"t sb_120 t2q_120\">Derecognition </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2r_120\">A \ufb01nancial liability is derecognised when the obligation </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2s_120\">speci\ufb01ed in the contract is discharged, cancelled </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2t_120\">or expires. </span><span style=\"display:block;height:0px\"></span>\n          \n        \n      ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717205058406": {
   "value": "\n          \n            <span class=\"t m0_119 s5_119 t1l_119\">Financial Assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_119 t1m_119\">Recognition and initial measurement </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1n_119\">At initial recognition, the Group measures a \ufb01nancial </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1o_119\">asset at its fair value plus, in the case of a \ufb01nancial </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1p_119\">asset not at fair value through pro\ufb01t or loss (\u201cFVTPL\u201d), </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1q_119\">transaction costs that are directly attributable to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1r_119\">acquisition of the \ufb01nancial asset. Transaction costs of </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1s_119\">\ufb01nancial assets carried at FVTPL are expensed in pro\ufb01t </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1t_119\">or loss. </span><span style=\"display:block;height:0px\"></span>\n            \n              <span class=\"t s3_119 t1u_119\">Derecognition </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1v_119\">A \ufb01nancial asset is derecognised when the contractual </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1w_119\">rights to the cash \ufb02ows from the \ufb01nancial asset expire or </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1x_119\">it transfers the \ufb01nancial asset and the transfer quali\ufb01es </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1y_119\">for derecognition in accordance with IFRS 9.</span><span style=\"display:block;height:0px\"></span>\n            <span class=\"t s6_119 t1z_119\">Classi\ufb01cation </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t20_119\">The Group classi\ufb01es its \ufb01nancial assets into categories </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t21_119\">in accordance with IFRS 9. The Group classi\ufb01es its </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t22_119\">\ufb01nancial assets based on the Group\u2019s business model </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t23_119\">for managing those \ufb01nancial assets and the contractual </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t24_119\">cash \ufb02ow characteristics of the \ufb01nancial assets. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t25_119\">On initial recognition, the Group classi\ufb01es \ufb01nancial </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t26_119\">assets as measured at amortised cost, at fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t27_119\">through other comprehensive income (\u201cFVOCI\u201d), or at </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t28_119\">fair value through pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t29_119\">A \ufb01nancial asset is measured at amortised cost if </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2a_119\">it meets both of the following conditions and is not </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2b_119\">designated as at FVTPL: </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2c_119\">\u2013 </span><span class=\"t s1_119 t2d_119\">it is held within a business model whose objective is </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t2e_119\">to hold assets to collect contractual cash \ufb02ows; and </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t2f_119\">\u2013 </span><span class=\"t s2_119 t2g_119\">its contractual terms give rise on speci\ufb01ed dates to </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t2h_119\">cash \ufb02ows that are solely payments of principal and </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t2i_119\">interest (\u201cSPPI\u201d). </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2j_119\">Investments in equity instruments are measured at </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2k_119\">FVTPL unless the Group makes an irrevocable election </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2l_119\">at initial recognition, on an instrument-by-instrument </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2m_119\">basis, to present subsequent changes in their fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2n_119\">in other comprehensive income (the \u201cFVOCI election\u201d). </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2o_119\">This election is available only for equity investments</span><span style=\"display:block;height:0px\"></span>\n          \n        \n          \n            <span class=\"t s6_120 t9_120\">that are not held for trading. The Group has made </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 ta_120\">this election in respect of its investment in the legacy </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tb_120\">de\ufb01ned bene\ufb01t pension fund surplus held within \u201cOther </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tc_120\">investments\u201d (see Note 20). </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 td_120\">All </span><span class=\"t s7_120 te_120\">other \ufb01nancial asse</span><span class=\"t s6_120 tf_120\">ts of the Group are measured </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tg_120\">at FVTPL. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 th_120\">In making an assessment of the objective of the business </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 ti_120\">model in which a \ufb01nancial asset is held, the Group </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tj_120\">considers all of the relevant information about how the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tk_120\">business is managed. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tl_120\">The Group has determined that it has two business </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tm_120\">models: </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tn_120\">\u2013 </span><span class=\"t m0_120 s8_120 to_120\">Held-to-collect business model: </span><span class=\"t s6_120 tp_120\">this includes cash, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tq_120\">trade and other receivables. These \ufb01nancial assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tr_120\">are held to collect contractual cash \ufb02ows. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 ts_120\">\u2013 </span><span class=\"t m0_120 s8_120 tt_120\">Other business model: </span><span class=\"t s6_120 tu_120\">this includes investment in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tv_120\">Holdco and SPVs for the prior year. These \ufb01nancial </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tw_120\">assets are managed and their performance is </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tx_120\">evaluated on a fair value basis. </span><span style=\"display:block;height:0px\"></span>\n            \n              <span class=\"t s7_120 ty_120\">Financial assets are only reclassi\ufb01ed if there is a change </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tz_120\">in business model.</span><span style=\"display:block;height:0px\"></span>\n            \n            \n              <span class=\"t m0_120 s9_120 t10_120\">Cash </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t11_120\">Cash comprises current deposits with banks.</span><span style=\"display:block;height:0px\"></span>\n            \n            \n              <span class=\"t m0_120 s9_120 t12_120\">Trade and other receivables </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t13_120\">Trade and other receivables that have \ufb01xed or </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t14_120\">determinable payments that are not quoted in an active </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t15_120\">market are classi\ufb01ed as \u201cTrade and other receivables\u201d. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t16_120\">Trade and other receivables are measured at amortised </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t17_120\">cost using the e\ufb00ective interest method, less any </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t18_120\">expected credit losses (\u201cECL\u201d).</span><span style=\"display:block;height:0px\"></span>\n            <span class=\"t m0_120 s9_120 t19_120\">Subsequent measurement </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1a_120\">Subsequent to initial recognition, \ufb01nancial assets at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1b_120\">FVTPL are measured at fair value with gains and losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1c_120\">arising from changes in the fair value recognised in </span><span style=\"display:block;height:0px\"></span>\n          \n          \n            <span class=\"t s7_120 t1d_120_1\">the pro\ufb01t or loss.</span><span style=\"display:block;height:0px\"></span>\n          <span class=\"t s7_120 t1d_120_2\" style=\"margin-left:0.33em\">All other \ufb01nancial assets, other than </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1e_120\">equity instruments for which the FVOCI election has </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1f_120\">been made, are subsequently measured at amortised </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1g_120\">cost using the e\ufb00ective interest rate method, less </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1h_120\">any impairment. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1i_120\">Equity instruments for which the FVOCI election has </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1j_120\">been made are subsequently measured at fair value. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1k_120\">All other changes in fair value are recognised in other</span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s6_120 t1l_120\">comprehensive income and accumulated in retained </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1m_120\">earnings. Equity instruments measured at FVOCI are not </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1n_120\">subject to the impairment requirements of IFRS 9. </span><span style=\"display:block;height:0px\"></span>\n          \n            \n              <span class=\"t s6_120 t1o_120\">IFRS 9 requires the Group to measure and recognise </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1p_120\">impairment on \ufb01nancial assets at amortised cost less </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1q_120\">expected credit losses. The Group applies the IFRS 9 </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1r_120\">simpli\ufb01ed approach to measuring expected credit losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1s_120\">which uses a lifetime expected loss allowance for all </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1t_120\">trade and other receivables. Expected credit losses are </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1u_120\">measured based on historical credit loss experience, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1v_120\">adjusted for current conditions and reasonable and </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1w_120\">supportable forecasts of future economic conditions, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1x_120\">including the e\ufb00ects of the Group\u2019s orderly wind-down </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1y_120\">on counterparty behaviour. The expected credit loss </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1z_120\">allowance recognised at 31 March 2026 is disclosed in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t20_120\">Note 21.</span><span style=\"display:block;height:0px\"></span>\n            \n          \n        ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717205313408": {
   "value": "\n            <span class=\"t m0_119 s5_119 t1l_119\">Financial Assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_119 t1m_119\">Recognition and initial measurement </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1n_119\">At initial recognition, the Group measures a \ufb01nancial </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1o_119\">asset at its fair value plus, in the case of a \ufb01nancial </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1p_119\">asset not at fair value through pro\ufb01t or loss (\u201cFVTPL\u201d), </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1q_119\">transaction costs that are directly attributable to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1r_119\">acquisition of the \ufb01nancial asset. Transaction costs of </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1s_119\">\ufb01nancial assets carried at FVTPL are expensed in pro\ufb01t </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1t_119\">or loss. </span><span style=\"display:block;height:0px\"></span>\n            \n              <span class=\"t s3_119 t1u_119\">Derecognition </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1v_119\">A \ufb01nancial asset is derecognised when the contractual </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1w_119\">rights to the cash \ufb02ows from the \ufb01nancial asset expire or </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1x_119\">it transfers the \ufb01nancial asset and the transfer quali\ufb01es </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1y_119\">for derecognition in accordance with IFRS 9.</span><span style=\"display:block;height:0px\"></span>\n            <span class=\"t s6_119 t1z_119\">Classi\ufb01cation </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t20_119\">The Group classi\ufb01es its \ufb01nancial assets into categories </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t21_119\">in accordance with IFRS 9. The Group classi\ufb01es its </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t22_119\">\ufb01nancial assets based on the Group\u2019s business model </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t23_119\">for managing those \ufb01nancial assets and the contractual </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t24_119\">cash \ufb02ow characteristics of the \ufb01nancial assets. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t25_119\">On initial recognition, the Group classi\ufb01es \ufb01nancial </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t26_119\">assets as measured at amortised cost, at fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t27_119\">through other comprehensive income (\u201cFVOCI\u201d), or at </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t28_119\">fair value through pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t29_119\">A \ufb01nancial asset is measured at amortised cost if </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2a_119\">it meets both of the following conditions and is not </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2b_119\">designated as at FVTPL: </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2c_119\">\u2013 </span><span class=\"t s1_119 t2d_119\">it is held within a business model whose objective is </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t2e_119\">to hold assets to collect contractual cash \ufb02ows; and </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t2f_119\">\u2013 </span><span class=\"t s2_119 t2g_119\">its contractual terms give rise on speci\ufb01ed dates to </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t2h_119\">cash \ufb02ows that are solely payments of principal and </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t2i_119\">interest (\u201cSPPI\u201d). </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2j_119\">Investments in equity instruments are measured at </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2k_119\">FVTPL unless the Group makes an irrevocable election </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2l_119\">at initial recognition, on an instrument-by-instrument </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2m_119\">basis, to present subsequent changes in their fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2n_119\">in other comprehensive income (the \u201cFVOCI election\u201d). </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_119 t2o_119\">This election is available only for equity investments</span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t s6_120 t9_120\">that are not held for trading. The Group has made </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 ta_120\">this election in respect of its investment in the legacy </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tb_120\">de\ufb01ned bene\ufb01t pension fund surplus held within \u201cOther </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tc_120\">investments\u201d (see Note 20). </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 td_120\">All </span><span class=\"t s7_120 te_120\">other \ufb01nancial asse</span><span class=\"t s6_120 tf_120\">ts of the Group are measured </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tg_120\">at FVTPL. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 th_120\">In making an assessment of the objective of the business </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 ti_120\">model in which a \ufb01nancial asset is held, the Group </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tj_120\">considers all of the relevant information about how the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tk_120\">business is managed. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tl_120\">The Group has determined that it has two business </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tm_120\">models: </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tn_120\">\u2013 </span><span class=\"t m0_120 s8_120 to_120\">Held-to-collect business model: </span><span class=\"t s6_120 tp_120\">this includes cash, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tq_120\">trade and other receivables. These \ufb01nancial assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tr_120\">are held to collect contractual cash \ufb02ows. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 ts_120\">\u2013 </span><span class=\"t m0_120 s8_120 tt_120\">Other business model: </span><span class=\"t s6_120 tu_120\">this includes investment in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tv_120\">Holdco and SPVs for the prior year. These \ufb01nancial </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 tw_120\">assets are managed and their performance is </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tx_120\">evaluated on a fair value basis. </span><span style=\"display:block;height:0px\"></span>\n            \n              <span class=\"t s7_120 ty_120\">Financial assets are only reclassi\ufb01ed if there is a change </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tz_120\">in business model.</span><span style=\"display:block;height:0px\"></span>\n            \n            \n              <span class=\"t m0_120 s9_120 t10_120\">Cash </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t11_120\">Cash comprises current deposits with banks.</span><span style=\"display:block;height:0px\"></span>\n            \n            \n              <span class=\"t m0_120 s9_120 t12_120\">Trade and other receivables </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t13_120\">Trade and other receivables that have \ufb01xed or </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t14_120\">determinable payments that are not quoted in an active </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t15_120\">market are classi\ufb01ed as \u201cTrade and other receivables\u201d. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t16_120\">Trade and other receivables are measured at amortised </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t17_120\">cost using the e\ufb00ective interest method, less any </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t18_120\">expected credit losses (\u201cECL\u201d).</span><span style=\"display:block;height:0px\"></span>\n            <span class=\"t m0_120 s9_120 t19_120\">Subsequent measurement </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1a_120\">Subsequent to initial recognition, \ufb01nancial assets at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1b_120\">FVTPL are measured at fair value with gains and losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1c_120\">arising from changes in the fair value recognised in </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t s7_120 t1d_120_1\">the pro\ufb01t or loss.</span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t m0_120 s9_120 t21_120\">Financial liabilities </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_120 t22_120\">Classi\ufb01cation, subsequent measurement and gains </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_120 t23_120\">and losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t24_120\">Financial liabilities are classi\ufb01ed as measured at </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t25_120\">amortised cost or FVTPL. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t26_120\">A \ufb01nancial liability is classi\ufb01ed at FVTPL if it is classi\ufb01ed </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t27_120\">as held-for-trading, it is a derivative or it is designated </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t28_120\">as such on initial recognition. Financial liabilities at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t29_120\">FVTPL are measured at fair value and net gains and </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2a_120\">losses, including any interest expense, are recognised in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2b_120\">pro\ufb01t or loss.</span><span style=\"display:block;height:0px\"></span>\n          ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717212325709": {
   "value": "\n              <span class=\"t s3_119 t1u_119\">Derecognition </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1v_119\">A \ufb01nancial asset is derecognised when the contractual </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1w_119\">rights to the cash \ufb02ows from the \ufb01nancial asset expire or </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1x_119\">it transfers the \ufb01nancial asset and the transfer quali\ufb01es </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_119 t1y_119\">for derecognition in accordance with IFRS 9.</span><span style=\"display:block;height:0px\"></span>\n            \n            <span class=\"t sb_120 t2q_120\">Derecognition </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2r_120\">A \ufb01nancial liability is derecognised when the obligation </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2s_120\">speci\ufb01ed in the contract is discharged, cancelled </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2t_120\">or expires. </span><span style=\"display:block;height:0px\"></span>\n          ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717212430747": {
   "value": "\n              <span class=\"t s7_120 ty_120\">Financial assets are only reclassi\ufb01ed if there is a change </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 tz_120\">in business model.</span><span style=\"display:block;height:0px\"></span>\n            ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717212518764": {
   "value": "\n              <span class=\"t m0_120 s9_120 t10_120\">Cash </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t11_120\">Cash comprises current deposits with banks.</span><span style=\"display:block;height:0px\"></span>\n            ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717212547285": {
   "value": "\n              <span class=\"t m0_120 s9_120 t12_120\">Trade and other receivables </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t13_120\">Trade and other receivables that have \ufb01xed or </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t14_120\">determinable payments that are not quoted in an active </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t15_120\">market are classi\ufb01ed as \u201cTrade and other receivables\u201d. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t16_120\">Trade and other receivables are measured at amortised </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t17_120\">cost using the e\ufb00ective interest method, less any </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t18_120\">expected credit losses (\u201cECL\u201d).</span><span style=\"display:block;height:0px\"></span>\n            ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717212723571": {
   "value": "\n            \n              <span class=\"t s6_120 t1o_120\">IFRS 9 requires the Group to measure and recognise </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1p_120\">impairment on \ufb01nancial assets at amortised cost less </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1q_120\">expected credit losses. The Group applies the IFRS 9 </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1r_120\">simpli\ufb01ed approach to measuring expected credit losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1s_120\">which uses a lifetime expected loss allowance for all </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1t_120\">trade and other receivables. Expected credit losses are </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1u_120\">measured based on historical credit loss experience, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1v_120\">adjusted for current conditions and reasonable and </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1w_120\">supportable forecasts of future economic conditions, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1x_120\">including the e\ufb00ects of the Group\u2019s orderly wind-down </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1y_120\">on counterparty behaviour. The expected credit loss </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1z_120\">allowance recognised at 31 March 2026 is disclosed in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t20_120\">Note 21.</span><span style=\"display:block;height:0px\"></span>\n            \n          ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717213042869": {
   "value": "\n              <span class=\"t s6_120 t1o_120\">IFRS 9 requires the Group to measure and recognise </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1p_120\">impairment on \ufb01nancial assets at amortised cost less </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1q_120\">expected credit losses. The Group applies the IFRS 9 </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1r_120\">simpli\ufb01ed approach to measuring expected credit losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1s_120\">which uses a lifetime expected loss allowance for all </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1t_120\">trade and other receivables. Expected credit losses are </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1u_120\">measured based on historical credit loss experience, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1v_120\">adjusted for current conditions and reasonable and </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1w_120\">supportable forecasts of future economic conditions, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t1x_120\">including the e\ufb00ects of the Group\u2019s orderly wind-down </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1y_120\">on counterparty behaviour. The expected credit loss </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t1z_120\">allowance recognised at 31 March 2026 is disclosed in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t20_120\">Note 21.</span><span style=\"display:block;height:0px\"></span>\n            ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717213309641": {
   "value": "\n          \n            <span class=\"t m0_120 s9_120 t21_120\">Financial liabilities </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_120 t22_120\">Classi\ufb01cation, subsequent measurement and gains </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_120 t23_120\">and losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t24_120\">Financial liabilities are classi\ufb01ed as measured at </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t25_120\">amortised cost or FVTPL. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t26_120\">A \ufb01nancial liability is classi\ufb01ed at FVTPL if it is classi\ufb01ed </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t27_120\">as held-for-trading, it is a derivative or it is designated </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t28_120\">as such on initial recognition. Financial liabilities at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t29_120\">FVTPL are measured at fair value and net gains and </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2a_120\">losses, including any interest expense, are recognised in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2b_120\">pro\ufb01t or loss.</span><span style=\"display:block;height:0px\"></span>\n          <span class=\"t s7_120 t2c_120\">Other \ufb01nancial liabilities are subsequently measured </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2d_120\">at amortised cost using the e\ufb00ective interest method. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2e_120\">Interest expense and foreign exchange gains and losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2f_120\">are recognised in pro\ufb01t or loss. Any gain or loss on </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2g_120\">derecognition is also recognised in pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t s6_120 t2h_120\">Trade and other payables represent liabilities for goods </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2i_120\">and services provided to the Group prior to the end </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2j_120\">of the \ufb01nancial year which are unpaid. The amounts </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2k_120\">are unsecured and are usually paid within 90 days of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2l_120\">recognition. Trade and other payables are presented </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2m_120\">as current liabilities unless payment is not due within 12 </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2n_120\">months after the reporting period. They are recognised </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2o_120\">initially at their fair value and subsequently measured at </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2p_120\">amortised cost using the e\ufb00ective interest method.</span><span style=\"display:block;height:0px\"></span>\n          \n          \n            <span class=\"t sb_120 t2q_120\">Derecognition </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2r_120\">A \ufb01nancial liability is derecognised when the obligation </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2s_120\">speci\ufb01ed in the contract is discharged, cancelled </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2t_120\">or expires. </span><span style=\"display:block;height:0px\"></span>\n          \n        ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717213434976": {
   "value": "\n            <span class=\"t s6_120 t2h_120\">Trade and other payables represent liabilities for goods </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2i_120\">and services provided to the Group prior to the end </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2j_120\">of the \ufb01nancial year which are unpaid. The amounts </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2k_120\">are unsecured and are usually paid within 90 days of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2l_120\">recognition. Trade and other payables are presented </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2m_120\">as current liabilities unless payment is not due within 12 </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2n_120\">months after the reporting period. They are recognised </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_120 t2o_120\">initially at their fair value and subsequently measured at </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_120 t2p_120\">amortised cost using the e\ufb00ective interest method.</span><span style=\"display:block;height:0px\"></span>\n          ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717213513895": {
   "value": "\n        <span class=\"t s1_121 t2_121\">q) </span><span class=\"t s2_121 t3_121\">Inventories </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t4_121\">Inventories which include bunkers on board vessels </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t5_121\">and other consumable stores are valued at the lower </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t6_121\">of cost and net realisable value. Net realisable value is </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t7_121\">the estimated selling prices in the ordinary course of </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t8_121\">business, less reasonably predictable costs of disposal </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t9_121\">and transportation. Cost is determined on a \ufb01rst-in \ufb01rst- </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 ta_121\">out basis.</span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717213646010": {
   "value": "\n        <span class=\"t s1_121 tb_121\">r) </span><span class=\"t s2_121 tc_121\">Right-of-Use Assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 td_121\">Right-of-use assets represent the Group\u2019s right to </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 te_121\">use an underlying asset for the lease term. At the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 tf_121\">commencement date of a lease, the Group recognises a </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 tg_121\">right-of-use asset at cost, comprising: </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_121 th_121\">\u2192 </span><span class=\"t s3_121 ti_121\">the initial measurement of the corresponding lease </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 tj_121\">liability; </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_121 tk_121\">\u2192 </span><span class=\"t s3_121 tl_121\">any lease payments made at or before the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 tm_121\">commencement date, less any lease incentives </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 tn_121\">received; </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_121 to_121\">\u2192 </span><span class=\"t s4_121 tp_121\">any initial indirect costs incurred; and </span><span style=\"display:block;height:0px\"></span><span class=\"t s5_121 tq_121\">\u2192 </span><span class=\"t s3_121 tr_121\">an estimate of the costs to reinstate or to restore, </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 ts_121\">where the Group is obligated to do so. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 tt_121\">Subsequently, right-of-use assets are measured at cost </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 tu_121\">less accumulated depreciation and impairment losses. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 tv_121\">Right-of-use assets are depreciated on a straight- </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 tw_121\">line basis over the shorter of the lease term and the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 tx_121\">estimated useful life of the underlying asset. If a lease </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 ty_121\">transfers ownership of the underlying asset to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 tz_121\">Group by the end of the lease term, or if the cost of </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t10_121\">the right-of-use asset re\ufb02ects that the Group expects </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t11_121\">to exercise a purchase option, the asset is depreciated </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t12_121\">over the useful life of the underlying asset. Depreciation </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t13_121\">commences on the lease commencement date. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t14_121\">Right-of-use assets are subject to impairment </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t15_121\">testing in accordance with IAS 36, consistent with the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t16_121\">policy applied to vessels, and other property, plant </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t17_121\">and equipment.</span><span style=\"display:block;height:0px\"></span>\n      \n        <span class=\"t s8_122 t10_122\">v) </span><span class=\"t sa_122 t11_122\">Lease liabilities </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_122 t12_122\">The Group as lessee </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t13_122\">At the inception of a contract, the Group assesses </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t14_122\">whether the arrangement is, or contains, a lease. For all </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t15_122\">leases in which the Group acts as lessee, a Right-of-Use </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t16_122\">Asset and a corresponding lease liability are recognised, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t17_122\">except for: </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t18_122\">\u2192 </span><span class=\"t s6_122 t19_122\">short-term leases (leases with a lease term of </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t1a_122\">12 months or less); and </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t1b_122\">\u2192 </span><span class=\"t s7_122 t1c_122\">leases of low-value assets. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t1d_122\">For these exemptions, the Group recognises lease </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t1e_122\">payments as an operating expense on a straight-line </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t1f_122\">basis over the lease term. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_122 t1g_122\">Initial measurement </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t1h_122\">Lease liabilities are initially measured at the present </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t1i_122\">value of lease payments not paid at the commencement </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t1j_122\">date, discounted using the interest rate implicit in the </span><span style=\"display:block;height:0px\"></span>\n      \n        <span class=\"t s6_122 t1k_122\">lease, or, where that rate cannot be readily determined, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t1l_122\">the Group\u2019s incremental borrowing rate. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t1m_122\">Lease payments included in the measurement of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t1n_122\">lease liability comprise: </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t1o_122\">\u2192 </span><span class=\"t s6_122 t1p_122\">fixed lease payments (including in-substance fixed </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t1q_122\">payments), less any lease incentives receivable; </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t1r_122\">\u2192 </span><span class=\"t s6_122 t1s_122\">variable lease payments that depend on an index </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t1t_122\">or rate, initially measured using the index or rate </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t1u_122\">prevailing at the commencement date; and </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t1v_122\">\u2192 </span><span class=\"t s6_122 t1w_122\">the exercise price of purchase options, if the Group is </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t1x_122\">reasonably certain to exercise those options. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_122 t1y_122\">Subsequent measurement </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t1z_122\">After initial recognition, lease liabilities are measured by: </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t20_122\">\u2192 </span><span class=\"t s6_122 t21_122\">increasing the carrying amount to reflect interest </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t22_122\">on the lease liability (using the effective interest </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t23_122\">method); and </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t24_122\">\u2192 </span><span class=\"t s6_122 t25_122\">reducing the carrying amount to reflect lease </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t26_122\">payments made. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t27_122\">Interest expense on lease liabilities is presented within </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t28_122\">\ufb01nance costs in the Consolidated Statement of Pro\ufb01t </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t29_122\">or Loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_122 t2a_122\">Remeasurement </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t2b_122\">Lease liabilities are remeasured (with a corresponding </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t2c_122\">adjustment to the related right-of-use asset) when: </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t2d_122\">\u2192 </span><span class=\"t s6_122 t2e_122\">the lease term changes or there is a change in the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t2f_122\">assessment of the exercise of a purchase option, in </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t2g_122\">which case the lease liability is remeasured using a </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t2h_122\">revised discount rate; </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t2i_122\">\u2192 </span><span class=\"t s6_122 t2j_122\">lease payments change due to changes in an index or </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t2k_122\">a rate, in which case the lease liability is remeasured </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t2l_122\">using the original discount rate; or </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_122 t2m_122\">\u2192 </span><span class=\"t s6_122 t2n_122\">a lease contract is modified and the modification </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t2o_122\">is not accounted for as a separate lease, in which </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t2p_122\">case the lease liability is remeasured using a revised </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t2q_122\">discount rate. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_122 t2r_122\">Practical expedients </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t2s_122\">The Group applies the practical expedient under IFRS </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 t2t_122\">16 to account for lease and associated non-lease </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 t2u_122\">components as a single arrangement. </span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717213949794": {
   "value": "\n        \n          <span class=\"t s1_121 t18_121\">s) </span><span class=\"t s2_121 t19_121\">Interests in Joint Ventures </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1a_121\">Interests in joint ventures are accounted for using the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1b_121\">equity method. They are initially recognised at cost </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1c_121\">(or fair value as deemed cost on the 1 April 2025 date </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1d_121\">of transition) and subsequently adjusted to re\ufb02ect the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1e_121\">Group\u2019s share of post-acquisition pro\ufb01ts or losses and </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1f_121\">other comprehensive income. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1g_121\">When the Group\u2019s share of losses equals or exceeds its </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1h_121\">interest, recognition of further losses is discontinued </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1i_121\">unless the Group has incurred legal or constructive </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1j_121\">obligations or made payments on behalf of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1k_121\">joint venture. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1l_121\">Unrealised gains and losses on transactions with joint </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1m_121\">ventures are eliminated to the extent of the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1n_121\">interest, unless they provide evidence of impairment.</span><span style=\"display:block;height:0px\"></span>\n        \n      ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717214032434": {
   "value": "\n          <span class=\"t s1_121 t18_121\">s) </span><span class=\"t s2_121 t19_121\">Interests in Joint Ventures </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1a_121\">Interests in joint ventures are accounted for using the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1b_121\">equity method. They are initially recognised at cost </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1c_121\">(or fair value as deemed cost on the 1 April 2025 date </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1d_121\">of transition) and subsequently adjusted to re\ufb02ect the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1e_121\">Group\u2019s share of post-acquisition pro\ufb01ts or losses and </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1f_121\">other comprehensive income. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1g_121\">When the Group\u2019s share of losses equals or exceeds its </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1h_121\">interest, recognition of further losses is discontinued </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1i_121\">unless the Group has incurred legal or constructive </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1j_121\">obligations or made payments on behalf of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1k_121\">joint venture. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1l_121\">Unrealised gains and losses on transactions with joint </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1m_121\">ventures are eliminated to the extent of the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1n_121\">interest, unless they provide evidence of impairment.</span><span style=\"display:block;height:0px\"></span>\n        ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717214143691": {
   "value": "\n        <span class=\"t s1_121 t1o_121\">t) </span><span class=\"t s2_121 t1p_121\">Intangible assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1q_121\">Intangible assets include software, licenses, contractual </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1r_121\">customer relationships and carbon credits. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1s_121\">Software and licenses, arising primarily from the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1t_121\">installation of major information systems and packaged </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1u_121\">software, are amortised over three years, the period </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t1v_121\">over which the bene\ufb01ts are expected to accrue. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1w_121\">Contractual customer relationships acquired through </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1x_121\">business combinations (or on the transition date of </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1y_121\">1 April 2025) are amortised over their estimated </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t1z_121\">useful lives. Carbon credits do not expire and are </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t20_121\">not amortised. </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s3_121 t21_121\">Intangible assets acquired in a business combination </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t22_121\">are recognised separately from goodwill and measured </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t23_121\">initially at fair value at the acquisition date. Subsequent </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t24_121\">to initial recognition, intangible assets are carried at </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t25_121\">cost less accumulated amortisation and accumulated </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t26_121\">impairment losses. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t27_121\">Intangible assets with \ufb01nite useful lives are amortised </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t28_121\">on a straight-line basis over their estimated useful lives. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t29_121\">The estimated useful life and amortisation method are </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2a_121\">reviewed at each reporting date, with the e\ufb00ect of any </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2b_121\">changes recognised prospectively. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2c_121\">Intangible assets with inde\ufb01nite useful lives and </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2d_121\">intangible assets not yet available for use are not </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2e_121\">amortised but are tested for impairment annually, </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2f_121\">or more frequently when there is an indication </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2g_121\">of impairment. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2h_121\">At each reporting date, the Group reviews the carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2i_121\">amounts of intangible assets to determine whether there </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2j_121\">is any indication of impairment. Where an indication </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2k_121\">exists, the recoverable amount of the asset or the cash- </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2l_121\">generating unit (\u201cCGU\u201d) to which it belongs is estimated, </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2m_121\">being the higher of fair value less costs of disposal </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2n_121\">and value in use, in accordance with IAS 36. If the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2o_121\">recoverable amount is less than the carrying amount, </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2p_121\">an impairment loss is recognised immediately in pro\ufb01t </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2q_121\">or loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2r_121\">Where an impairment loss subsequently reverses, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2s_121\">carrying amount of the asset (or CGU) is increased to </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2t_121\">the revised estimate of its recoverable amount, but only </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2u_121\">to the extent that the carrying amount does not exceed </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2v_121\">the amount that would have been determined had </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2w_121\">no impairment loss been recognised in prior years. A </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t2x_121\">reversal is recognised immediately in pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t s3_121 t2y_121\">Carbon Credits are recognised as intangible assets as </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2z_121\">they are held for own-use for compliance purposes and </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t30_121\">not for trading. Carbon credits are recognised at cost </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t31_121\">and are not amortised. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t32_121\">For owned vessels, Carbon Credits are derecognised </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t33_121\">when surrendered to the relevant registry to settle the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t34_121\">Group\u2019s emissions obligation. For chartered-in vessels, </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t35_121\">Carbon Credits are derecognised when transferred to </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t36_121\">owners, consistent with contractual arrangements.</span><span style=\"display:block;height:0px\"></span>\n          \n        \n      \n          <span class=\"t s6_122 t9_122\">They are tested for impairment when indicators of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 ta_122\">impairment exist and derecognised when surrendered </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 tb_122\">or transferred to settle regulatory obligations.</span><span style=\"display:block;height:0px\"></span>\n        ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717214258640": {
   "value": "\n            <span class=\"t s3_121 t2y_121\">Carbon Credits are recognised as intangible assets as </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t2z_121\">they are held for own-use for compliance purposes and </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t30_121\">not for trading. Carbon credits are recognised at cost </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t31_121\">and are not amortised. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t32_121\">For owned vessels, Carbon Credits are derecognised </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t33_121\">when surrendered to the relevant registry to settle the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t34_121\">Group\u2019s emissions obligation. For chartered-in vessels, </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_121 t35_121\">Carbon Credits are derecognised when transferred to </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_121 t36_121\">owners, consistent with contractual arrangements.</span><span style=\"display:block;height:0px\"></span>\n          ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmissionRightsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717214428116": {
   "value": "\n        <span class=\"t s8_122 tc_122\">u) </span><span class=\"t s9_122 td_122\">Assets Held for Sale </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 te_122\">Non-current assets (or disposal groups) are classi\ufb01ed </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 tf_122\">as held for sale when their carrying amount is </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 tg_122\">expected to be recovered principally through a sale </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 th_122\">transaction rather than through continuing use, and </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 ti_122\">when management is committed to a plan to sell the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 tj_122\">asset, the asset is available for immediate sale in its </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 tk_122\">present condition, and the sale is highly probable within </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 tl_122\">12 months. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 tm_122\">Immediately before classi\ufb01cation as held for sale, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 tn_122\">assets (or all assets and liabilities in a disposal group) are </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 to_122\">remeasured in accordance with the Group\u2019s accounting </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 tp_122\">policies. Subsequently, they are measured at the lower </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 tq_122\">of their carrying amount and fair value less costs to sell. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 tr_122\">Depreciation of such assets ceases upon classi\ufb01cation as </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 ts_122\">held for sale. Gains or losses on remeasurement and on </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 tt_122\">subsequent disposal are recognised in the Consolidated </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 tu_122\">Statement of Pro\ufb01t or Loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 tv_122\">Any write-down to fair value less costs to sell is </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 tw_122\">recognised as an impairment loss in pro\ufb01t or loss. Any </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 tx_122\">subsequent increase in fair value less costs to sell is </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_122 ty_122\">recognised as a gain, but not in excess of the cumulative </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_122 tz_122\">impairment loss previously recognised.</span><span style=\"display:block;height:0px\"></span>\n      \n        <span class=\"t s5_125 tx_125\">d) </span><span class=\"t s6_125 ty_125\">Classi\ufb01cation of vessels held for sale </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 tz_125\">Vessels are generally retained within Vessels, property, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t10_125\">plant and equipment under IAS 16 until the point of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t11_125\">disposal. Where the criteria of IFRS 5 are met \u2013 namely </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t12_125\">that the vessel is available for immediate sale in its </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t13_125\">present condition, an active programme to locate a </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t14_125\">buyer has been initiated, the sale is highly probable </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t15_125\">within 12 months and the vessel is being marketed at </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t16_125\">a reasonable price relative to its current fair value \u2013 </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t17_125\">the vessel is reclassi\ufb01ed as Assets held for sale. This </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t18_125\">assessment requires judgement, particularly in relation </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t19_125\">to management\u2019s commitment to a sale plan and the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1a_125\">expected timing of completion. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1b_125\">In assessing whether the IFRS 5 criteria were met </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1c_125\">for each individual vessel at the reporting date, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1d_125\">Directors took into account the active sales programme </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1e_125\">in place across the remaining \ufb02eet, o\ufb00ers received </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1f_125\">before and after the reporting date, the stage of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1g_125\">negotiations with prospective buyers, and the expected </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1h_125\">timing of completion. On this basis, the Directors </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1i_125\">concluded that the IFRS 5 criteria were satis\ufb01ed for the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1j_125\">vessels reclassi\ufb01ed to Assets held for sale as at 31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1k_125\">2026, notwithstanding that for some of those vessels a </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1l_125\">binding Memorandum of Agreement (\u201cMoA\u201d) was not </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1m_125\">yet in place at the reporting date. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1n_125\">Where a binding MoA has been executed, the Directors </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1o_125\">regard it as the strongest evidence that the IFRS 5</span><span style=\"display:block;height:0px\"></span>\n      \n        <span class=\"t s1_125 t1p_125\">criteria are met, as it constitutes a binding agreement </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1q_125\">under an internationally recognised contractual </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1r_125\">framework, con\ufb01rms management\u2019s commitment to </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1s_125\">a sale plan, sets out the key commercial terms of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1t_125\">transaction and is typically supported by the receipt of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1u_125\">a non-refundable deposit. However, the execution of an </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1v_125\">MoA is not a precondition for reclassi\ufb01cation where the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1w_125\">IFRS 5 criteria are otherwise satis\ufb01ed. See Note 25 for </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1x_125\">further details of vessels held for sale. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1y_125\">Following reclassi\ufb01cation, assets held for sale are </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1z_125\">measured at the lower of their carrying amount and </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t20_125\">fair value less costs to sell. Fair value is determined by </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t21_125\">reference to the most reliable evidence available, being, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t22_125\">in order of preference: the price under any binding </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t23_125\">MoA where one has been executed; the price set out </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t24_125\">in any non-binding Memorandum of Understanding </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t25_125\">(\u201cMoU\u201d) or </span><span class=\"t s1_125 t26_125\">other </span><span class=\"t s2_125 t27_125\">o\ufb00er</span><span class=\"t s1_125 t28_125\">s where no MoA is in place but </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t29_125\">an o\ufb00er has been received; or independent broker </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t2a_125\">valuations on a charter-attached basis where neither </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2b_125\">is in place. Estimated costs to sell are deducted in each </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t2c_125\">case to arrive at fair value less costs to sell. </span><span class=\"t s1_125 t2d_125\">Two vessels </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t2e_125\">were classi\ufb01ed as an asset held for sale prior to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2f_125\">balance sheet date. For these vessels, consideration </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2g_125\">was also given as to any evidence that the vessel\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t2h_125\">fair value had signi\ufb01cantly changed by 31 March 2026 </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2i_125\">and hence whether any additional impairment losses, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2j_125\">or an impairment reversal, should be recorded. This </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2k_125\">assessment took into account independent broker </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2l_125\">valuations at the balance sheet date but also other </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2m_125\">factors such as TCE volatility in the period pre and </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2n_125\">post year end and geopolitical uncertainties due to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2o_125\">hostilities in the Middle East. Based on this assessment, </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t2p_125\">it was concluded that there had been no signi\ufb01cant </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t2q_125\">change in fair value between classi\ufb01cation as held for </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2r_125\">sale and 31 March 2026. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2s_125\">For the year ended 31 March 2026, the Group </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t2t_125\">recognised an impairment loss of US$23.7 million </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2u_125\">in respect of 15 vessels where the carrying amounts </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2v_125\">exceeded their recoverable amounts. See Note 16 for </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t2w_125\">further details.</span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717214603796": {
   "value": "\n        <span class=\"t s1_123 t2_123\">w) </span><span class=\"t s2_123 t3_123\">Borrowings </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t4_123\">Borrowings are recognised initially at fair value, net </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t5_123\">of directly attributable transaction costs. After initial </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t6_123\">recognition, borrowings are measured at amortised cost </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t7_123\">using the e\ufb00ective interest method. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t8_123\">Borrowings are classi\ufb01ed as current liabilities unless the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t9_123\">Group has an unconditional right to defer settlement </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 ta_123\">of the liability for at least 12 months after the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 tb_123\">reporting date. </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s4_123 tc_123\">Borrowing costs that are directly attributable to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 td_123\">acquisition, construction, or production of a qualifying </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 te_123\">asset are capitalised as part of the cost of that asset. All </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 tf_123\">other borrowing costs are recognised as an expense in </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 tg_123\">the period in which they are incurred.</span><span style=\"display:block;height:0px\"></span>\n        \n      ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717214641954": {
   "value": "\n        <span class=\"t s1_123 th_123\">x) </span><span class=\"t s2_123 ti_123\">Wind-down provisions </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 tj_123\">Provisions for costs directly attributable to the orderly </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 tk_123\">wind-down of the Group are recognised in accordance </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 tl_123\">with IAS 37 only when the Group has a present </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 tm_123\">obligation at the reporting date arising from a past </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 tn_123\">event, an out\ufb02ow of economic bene\ufb01ts is probable, and </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 to_123\">the amount can be reliably estimated. This may include </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 tp_123\">redundancy costs (see note 2(l)) and onerous contract </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 tq_123\">costs where the relevant recognition criteria are met. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 tr_123\">Future legal, advisory, run-o\ufb00 and other closure costs </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 ts_123\">are not provided for where no present obligation exists </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 tt_123\">at the reporting date, and are recognised as incurred </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 tu_123\">or when the relevant obligation arises. Where the e\ufb00ect </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 tv_123\">of the time value of money is material, provisions are </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 tw_123\">discounted using a pre-tax rate that re\ufb02ects current </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 tx_123\">market assessments. </span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717214725588": {
   "value": "\n        <span class=\"t s1_123 t2a_123\">z) </span><span class=\"t s2_123 t2b_123\">Ordinary Shares </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t2c_123\">The Ordinary Shares of the Company are classi\ufb01ed </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2d_123\">as equity based on the substance of the contractual </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t2e_123\">arrangements and in accordance with the de\ufb01nition of </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t2f_123\">equity instruments under IAS 32. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2g_123\">The proceeds from the issue of Ordinary Shares are </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2h_123\">recognised in the Consolidated Statement of Changes in </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t2i_123\">Shareholders\u2019 Equity, net of incremental issuance costs.</span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717214802197": {
   "value": "\n        <span class=\"t s1_123 t2j_123\">aa) </span><span class=\"t s2_123 t2k_123\">Treasury Shares </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2l_123\">Treasury shares are accounted for under IAS 32. They </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t2m_123\">are recorded at purchase cost. Until such time as the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2n_123\">shares held by the TM EBT vest unconditionally to </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2o_123\">employees, the amount paid for those shares is shown </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t2p_123\">as a reduction in shareholders\u2019 equity. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2q_123\">The Treasury Shares maintain the right to receive </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t2r_123\">dividends and have equal voting rights.</span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717214826706": {
   "value": "\n        \n          <span class=\"t s1_123 t2s_123\">bb) </span><span class=\"t s2_123 t2t_123\">Business combinations </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2u_123\">Business combinations are accounted for using the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t2v_123\">acquisition method under IFRS 3. Identi\ufb01able assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2w_123\">acquired and liabilities assumed are measured at their </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2x_123\">acquisition-date fair values. The excess of consideration </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2y_123\">transferred over the fair value of net assets acquired </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2z_123\">is recognised as goodwill. If the fair value of net assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t30_123\">acquired exceeds the consideration transferred, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t31_123\">di\ufb00erence is recognised in pro\ufb01t or loss as a bargain </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t32_123\">purchase gain. Transaction costs are expensed as </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t33_123\">incurred. As described in note 3 (c), the Company </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t34_123\">has also applied the requirements of IFRS 3, Business </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t35_123\">Combinations, to its transition from investment entity </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t36_123\">accounting on 1 April 2025.</span><span style=\"display:block;height:0px\"></span>\n        \n      ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717214911432": {
   "value": "\n          <span class=\"t s1_123 t2s_123\">bb) </span><span class=\"t s2_123 t2t_123\">Business combinations </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2u_123\">Business combinations are accounted for using the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t2v_123\">acquisition method under IFRS 3. Identi\ufb01able assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2w_123\">acquired and liabilities assumed are measured at their </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2x_123\">acquisition-date fair values. The excess of consideration </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2y_123\">transferred over the fair value of net assets acquired </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t2z_123\">is recognised as goodwill. If the fair value of net assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t30_123\">acquired exceeds the consideration transferred, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t31_123\">di\ufb00erence is recognised in pro\ufb01t or loss as a bargain </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t32_123\">purchase gain. Transaction costs are expensed as </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t33_123\">incurred. As described in note 3 (c), the Company </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t34_123\">has also applied the requirements of IFRS 3, Business </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_123 t35_123\">Combinations, to its transition from investment entity </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_123 t36_123\">accounting on 1 April 2025.</span><span style=\"display:block;height:0px\"></span>\n        ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717215009233": {
   "value": "\n        <span class=\"t s6_124 t9_124\">cc) </span><span class=\"t s7_124 ta_124\">Subsequent events </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 tb_124\">The Group reports adjusting and non-adjusting events </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 tc_124\">after the reporting period in accordance with IAS </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 td_124\">10. Adjusting events are those providing evidence of </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 te_124\">conditions existing at the end of the reporting period; </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 tf_124\">non-adjusting events are those indicative of conditions </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 tg_124\">arising after the end of the reporting period.</span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "taylormaritimelimited:DescriptionOfAccountingPolicyForEventsAfterReportingPeriodExplanatoryTextBlock",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717215200306": {
   "value": "\n      <span class=\"t sa_124 th_124\">3. </span><span class=\"t sa_124 ti_124\">CRITICAL ACCOUNTING JUDGEMENTS </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_124 tj_124\">AND KEY SOURCES OF ESTIMATION </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_124 tk_124\">UNCERTAINTY </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 tl_124\">The preparation of the Consolidated Financial </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 tm_124\">Statements requires management to make judgements, </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 tn_124\">estimates and assumptions that a\ufb00ect the application of </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 to_124\">accounting policies and the reported amounts of assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 tp_124\">and liabilities, income and expense. Actual results might </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 tq_124\">di\ufb00er from these estimates. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 tr_124\">Estimates and underlying assumptions are reviewed </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 ts_124\">on an ongoing basis. Revisions are recognised in the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 tt_124\">period in which the estimate is revised and in future </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 tu_124\">periods a\ufb00ected. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_124 tv_124\">Critical judgements in applying accounting policies </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 tw_124\">The following are the critical judgements, apart from </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 tx_124\">those involving estimations (which are presented </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 ty_124\">separately below), that the directors have made in the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 tz_124\">process of applying the Group\u2019s accounting policies and </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t10_124\">that have the most signi\ufb01cant e\ufb00ect on the amounts </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t11_124\">recognised in Consolidated Financial Statements. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_124 t12_124\">a) </span><span class=\"t s7_124 t13_124\">Adoption of a non-going concern basis </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_124 t14_124\">of preparation. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t15_124\">Following the Board\u2019s decision, prior to the reporting </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t16_124\">date, to pursue an orderly wind-down of the Group, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t17_124\">Directors have concluded that the Group is no longer a </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t18_124\">going concern. The application of a non-going concern </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t19_124\">basis represents a signi\ufb01cant judgement. In reaching </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t1a_124\">this conclusion, the Directors considered the timing </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t1b_124\">and likelihood of the anticipated vessel disposals, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t1c_124\">adequacy of remaining liquidity to meet obligations as </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t1d_124\">they fall due through the wind-down period, and the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t1e_124\">classi\ufb01cation and measurement of assets and liabilities </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t1f_124\">consistent with their expected realisation. The principal </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t1g_124\">e\ufb00ects of this judgement are set out further below in </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t1h_124\">notes 3(d) to 3 (g) and in Note 2(b).</span><span style=\"display:block;height:0px\"></span>\n    \n      <span class=\"t s6_124 t1i_124\">b) </span><span class=\"t s7_124 t1j_124\">Ceasing to be an Investment Entity </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t1k_124\">During the prior \ufb01nancial year, the Board concluded </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t1l_124\">that, following signi\ufb01cant strategic and structural </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t1m_124\">changes, the Company no longer met the de\ufb01nition </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t1n_124\">of an investment entity under IFRS 10, with e\ufb00ect </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t1o_124\">from 1 April 2025. The Group\u2019s business model had </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t1p_124\">evolved from a passive investment structure to an </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t1q_124\">actively managed, fully integrated commercial shipping </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t1r_124\">operation with direct oversight of its underlying </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t1s_124\">subsidiaries and operating activities. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t1t_124\">Accordingly, with e\ufb00ect from 1 April 2025, the Group </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t1u_124\">ceased to apply the investment entity exception and </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t1v_124\">began consolidating all subsidiaries on a line-by- </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t1w_124\">line basis. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t1x_124\">For reporting purposes, the Group determined that </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t1y_124\">1 April 2025, the beginning of the \ufb01nancial year, would </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t1z_124\">be treated as the \u201cdate of acquisition\u201d for applying </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t20_124\">IFRS 3. From this date, the Group commenced </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t21_124\">consolidating all of its subsidiaries on a line-by-line </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t22_124\">basis. Management judged that using 1 April 2025 was </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t23_124\">a fair re\ufb02ection of the timing of the Group\u2019s transition </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t24_124\">from an investment entity to a commercial company </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t25_124\">and provides transparency and comparability for users </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t26_124\">of the \ufb01nancial statements. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_124 t27_124\">c) </span><span class=\"t s7_124 t28_124\">Fair values on transition to consolidation </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t29_124\">On transition, and in accordance with IFRS 3 </span><span class=\"t m0_124 sc_124 t2a_124\">Business </span><span style=\"display:block;height:0px\"></span><span class=\"t m0_124 sc_124 t2b_124\">Combinations</span><span class=\"t s9_124 t2c_124\">, the Group recognised the identi\ufb01able </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t2d_124\">assets and liabilities of subsidiaries at their fair values as </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t2e_124\">at 1 April 2025. In applying IFRS 3, the fair value of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t2f_124\">Group\u2019s previously held \u201cInvestment in Holdco and SPVs\u201d </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t2g_124\">was treated as the deemed consideration transferred </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t2h_124\">for the purposes of the business combination </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t2i_124\">accounting. These fair values are also deemed \u201ccost\u201d </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t2j_124\">for subsequent measurement under the relevant IFRS </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t2k_124\">standards (e.g. IAS 16 </span><span class=\"t m0_124 sc_124 t2l_124\">Property, Plant and Equipment </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t2m_124\">for vessels). </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_124 t2n_124\">Determining fair values required judgement over </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t2o_124\">valuation techniques and inputs, notably for vessels, </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t2p_124\">assets held for sale and borrowings. The principal </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t2q_124\">valuation approaches and judgements were as follows: </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_124 t2r_124\">i. </span><span class=\"t s7_124 t2s_124\">Vessels </span><span class=\"t s8_124 t2t_124\">\u2013 Fair values were determined using the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t2u_124\">arithmetic mean of two independent charter-free </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t2v_124\">valuations provided by recognised shipbrokers, </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_124 t2w_124\">Hartland Shipping Services Limited and Braemar </span><span style=\"display:block;height:0px\"></span>\n    \n      <span class=\"t s1_125 t2_125\">ACM Valuations Limited. The brokers\u2019 valuations </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t3_125\">re\ufb02ected prevailing market transactions for </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t4_125\">comparable tonnage, adjusted for vessel age, </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t5_125\">speci\ufb01cation, and condition. No adjustments </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t6_125\">were required for long-term charters as at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t7_125\">transition date. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_125 t8_125\">ii. </span><span class=\"t s4_125 t9_125\">Assets held for sale </span><span class=\"t s2_125 ta_125\">\u2013 Vessels classi\ufb01ed as assets </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 tb_125\">held for sale were measured at the contracted </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 tc_125\">sale prices per executed Memoranda of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 td_125\">Agreement (\u201cMoAs\u201d), less estimated costs to sell, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 te_125\">consistent with IFRS 5. These sale values were </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 tf_125\">considered to represent the best evidence of fair </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 tg_125\">value at the transition date. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_125 th_125\">iii. </span><span class=\"t s4_125 ti_125\">Borrowings </span><span class=\"t s1_125 tj_125\">\u2013 Borrowings comprised variable- </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 tk_125\">rate loans with third-party \ufb01nancial institutions. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 tl_125\">As the instruments are at \ufb02oating rates re\ufb02ecting </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 tm_125\">current market pricing, their carrying amounts </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 tn_125\">were assessed to approximate fair value at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 to_125\">transition date. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 tp_125\">Working capital items such as trade receivables, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 tq_125\">payables and inventories were short-term in nature, and </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 tr_125\">their carrying amounts were considered to approximate </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 ts_125\">fair value. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 tt_125\">As the fair value of the investments previously </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 tu_125\">recognised was broadly consistent with the fair value of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 tv_125\">the underlying net assets, no material goodwill or gain </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 tw_125\">on bargain purchase was identi\ufb01ed. </span><span style=\"display:block;height:0px\"></span>\n      \n        <span class=\"t s5_125 tx_125\">d) </span><span class=\"t s6_125 ty_125\">Classi\ufb01cation of vessels held for sale </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 tz_125\">Vessels are generally retained within Vessels, property, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t10_125\">plant and equipment under IAS 16 until the point of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t11_125\">disposal. Where the criteria of IFRS 5 are met \u2013 namely </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t12_125\">that the vessel is available for immediate sale in its </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t13_125\">present condition, an active programme to locate a </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t14_125\">buyer has been initiated, the sale is highly probable </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t15_125\">within 12 months and the vessel is being marketed at </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t16_125\">a reasonable price relative to its current fair value \u2013 </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t17_125\">the vessel is reclassi\ufb01ed as Assets held for sale. This </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t18_125\">assessment requires judgement, particularly in relation </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t19_125\">to management\u2019s commitment to a sale plan and the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1a_125\">expected timing of completion. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1b_125\">In assessing whether the IFRS 5 criteria were met </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1c_125\">for each individual vessel at the reporting date, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1d_125\">Directors took into account the active sales programme </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1e_125\">in place across the remaining \ufb02eet, o\ufb00ers received </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1f_125\">before and after the reporting date, the stage of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1g_125\">negotiations with prospective buyers, and the expected </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1h_125\">timing of completion. On this basis, the Directors </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1i_125\">concluded that the IFRS 5 criteria were satis\ufb01ed for the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1j_125\">vessels reclassi\ufb01ed to Assets held for sale as at 31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1k_125\">2026, notwithstanding that for some of those vessels a </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1l_125\">binding Memorandum of Agreement (\u201cMoA\u201d) was not </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1m_125\">yet in place at the reporting date. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1n_125\">Where a binding MoA has been executed, the Directors </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1o_125\">regard it as the strongest evidence that the IFRS 5</span><span style=\"display:block;height:0px\"></span>\n      \n    \n      \n        <span class=\"t s1_125 t1p_125\">criteria are met, as it constitutes a binding agreement </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1q_125\">under an internationally recognised contractual </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1r_125\">framework, con\ufb01rms management\u2019s commitment to </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1s_125\">a sale plan, sets out the key commercial terms of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1t_125\">transaction and is typically supported by the receipt of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1u_125\">a non-refundable deposit. However, the execution of an </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1v_125\">MoA is not a precondition for reclassi\ufb01cation where the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1w_125\">IFRS 5 criteria are otherwise satis\ufb01ed. See Note 25 for </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1x_125\">further details of vessels held for sale. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t1y_125\">Following reclassi\ufb01cation, assets held for sale are </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t1z_125\">measured at the lower of their carrying amount and </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t20_125\">fair value less costs to sell. Fair value is determined by </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t21_125\">reference to the most reliable evidence available, being, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t22_125\">in order of preference: the price under any binding </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t23_125\">MoA where one has been executed; the price set out </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t24_125\">in any non-binding Memorandum of Understanding </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t25_125\">(\u201cMoU\u201d) or </span><span class=\"t s1_125 t26_125\">other </span><span class=\"t s2_125 t27_125\">o\ufb00er</span><span class=\"t s1_125 t28_125\">s where no MoA is in place but </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t29_125\">an o\ufb00er has been received; or independent broker </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t2a_125\">valuations on a charter-attached basis where neither </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2b_125\">is in place. Estimated costs to sell are deducted in each </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t2c_125\">case to arrive at fair value less costs to sell. </span><span class=\"t s1_125 t2d_125\">Two vessels </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t2e_125\">were classi\ufb01ed as an asset held for sale prior to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2f_125\">balance sheet date. For these vessels, consideration </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2g_125\">was also given as to any evidence that the vessel\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t2h_125\">fair value had signi\ufb01cantly changed by 31 March 2026 </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2i_125\">and hence whether any additional impairment losses, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2j_125\">or an impairment reversal, should be recorded. This </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2k_125\">assessment took into account independent broker </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2l_125\">valuations at the balance sheet date but also other </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2m_125\">factors such as TCE volatility in the period pre and </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2n_125\">post year end and geopolitical uncertainties due to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2o_125\">hostilities in the Middle East. Based on this assessment, </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t2p_125\">it was concluded that there had been no signi\ufb01cant </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t2q_125\">change in fair value between classi\ufb01cation as held for </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2r_125\">sale and 31 March 2026. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2s_125\">For the year ended 31 March 2026, the Group </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t2t_125\">recognised an impairment loss of US$23.7 million </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2u_125\">in respect of 15 vessels where the carrying amounts </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t2v_125\">exceeded their recoverable amounts. See Note 16 for </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t2w_125\">further details.</span><span style=\"display:block;height:0px\"></span>\n      <span class=\"t s5_125 t2x_125\">e) </span><span class=\"t s4_125 t2y_125\">Recoverable amount of a vessel under a failed </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_125 t2z_125\">sale and leaseback transaction </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t30_125\">At 31 March 2026, one vessel remains within Vessels, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t31_125\">property, plant and equipment. The vessel is held under </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t32_125\">a sale and leaseback transaction that did not satisfy the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t33_125\">transfer-of-control criteria of IFRS 15, and is accordingly </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t34_125\">recognised on the Consolidated Statement of Financial </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t35_125\">Position together with a corresponding \ufb01nancial liability </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t36_125\">for the proceeds received (see Note 29). The transaction </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t37_125\">includes a call option to repurchase the vessel at a </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t38_125\">predetermined price, which has been extended by one </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_125 t39_125\">year to April 2027. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t3a_125\">The basis on which the vessel\u2019s recoverable amount is </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t3b_125\">measured under IAS 36 depends on whether exercise </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t3c_125\">of the purchase option is expected: by reference to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_125 t3d_125\">fair value of the vessel if it is, or to the carrying amount </span><span style=\"display:block;height:0px\"></span>\n    \n      <span class=\"t s6_126 t9_126\">of the \ufb01nancial liability that will be extinguished on </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 ta_126\">lapse if it is not. The Group will only exercise the option </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 tb_126\">if economically bene\ufb01cial in the context of the wind- </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 tc_126\">down process, that is, if the exercise price is below the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 td_126\">value at which the Group is able to subsequently sell </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 te_126\">the vessel in the short term, and the decision will be </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 tf_126\">taken in light of market conditions prevailing during </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 tg_126\">the period to the April 2027 expiry date. Based on </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 th_126\">current market conditions, exercise is not considered </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 ti_126\">economically bene\ufb01cial, and recoverable amount has </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 tj_126\">accordingly been assessed by reference to the carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 tk_126\">amount of the \ufb01nancial liability. As the Group retains </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 tl_126\">the ability to allow the option to lapse, at which point </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 tm_126\">both the vessel and the corresponding \ufb01nancial liability </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 tn_126\">are derecognised, with no associated cash out\ufb02ow, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 to_126\">recoverable amount is considered to be the carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 tp_126\">amount of the \ufb01nancial liability that </span><span class=\"t s7_126 tq_126\">is expected to </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 tr_126\">be derecognised April 2027. As this is more than the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 ts_126\">carrying value of the vessel at the balance sheet date, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 tt_126\">the Directors do not consider the vessel to be at risk </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 tu_126\">of impairment. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_126 tv_126\">f) </span><span class=\"t s9_126 tw_126\">Recognition of restructuring, redundancy costs </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_126 tx_126\">and onerous contract provisions </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 ty_126\">Management applied judgement in determining whether </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 tz_126\">the recognition criteria under IAS 37 for restructuring </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t10_126\">and redundancy provisions, and for onerous contract </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 t11_126\">provisions, had been met at the reporting date. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t12_126\">In respect of restructuring and redundancy, although </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 t13_126\">certain detailed implementation matters had not been </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 t14_126\">\ufb01nalised, management concluded that, following the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t15_126\">Board\u2019s decision to pursue an orderly wind-down, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t16_126\">Group had commenced the realisation of its remaining </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t17_126\">assets and had raised a valid expectation in those </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 t18_126\">a\ufb00ected that the restructuring would be carried out, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 t19_126\">satisfying the recognition criteria in IAS 37. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t1a_126\">In respect of onerous contracts, management </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 t1b_126\">identi\ufb01ed those contractual commitments under </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t1c_126\">which the unavoidable costs of meeting the obligation </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 t1d_126\">are expected to exceed the economic bene\ufb01ts to be </span><span style=\"display:block;height:0px\"></span>\n    \n      <span class=\"t s7_126 t1e_126\">received as a consequence of the wind-down, and </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t1f_126\">concluded that the recognition criteria for an onerous </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 t1g_126\">contract provision had been met at the reporting date. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t1h_126\">Accordingly, provisions have been recognised at </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 t1i_126\">31 March 2026 in respect of these matters (see Note </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 t1j_126\">26 (b)). The Directors do not consider these provisions </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 t1k_126\">to be subject to signi\ufb01cant estimation uncertainty, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t1l_126\">and a reasonably possible change in the underlying </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t1m_126\">assumptions would in the next 12 months not have a </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t1n_126\">material impact on the amounts recognised. </span><span style=\"display:block;height:0px\"></span>\n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717215212657": {
   "value": "\n      <span class=\"t sa_126 t1o_126\">4. </span><span class=\"t sa_126 t1p_126\">BUSINESS COMBINATION </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 t1q_126\">As detailed further in Notes 2(b) and 3(b), with e\ufb00ect </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t1r_126\">from 1 April 2025, the Group ceased to apply the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t1s_126\">investment entity exception and began consolidating all </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t1t_126\">subsidiaries. The Company accounted for this change </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t1u_126\">in status prospectively from 1 April 2025. Accordingly, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t1v_126\">from that date, the assets, liabilities, income, expenses </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 t1w_126\">and cash \ufb02ows of all the Company\u2019s subsidiaries are </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t1x_126\">presented on a line-by-line basis in the consolidated </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 t1y_126\">\ufb01nancial statements. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t1z_126\">The Company applied IFRS 3 Business Combinations </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t20_126\">to the assets and liabilities of subsidiaries that were </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 t21_126\">previously measured at fair value through pro\ufb01t or </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t22_126\">loss under the investment entity exemption. The </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t23_126\">aggregate fair value of these subsidiaries at 1 April 2025 </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t24_126\">represented the deemed consideration for measuring </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t25_126\">any goodwill or gain on bargain purchase arising on </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t26_126\">consolidation. No material goodwill or gain on bargain </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 t27_126\">purchase was identi\ufb01ed as a result of the transition. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 t28_126\">In preparing this \ufb01nancial information, management </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t29_126\">has applied judgements and estimates in accordance </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t2a_126\">with the Group\u2019s accounting policies. For the purposes </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t2b_126\">of applying those policies, \u2018cost\u2019 at 1 April 2025 is </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_126 t2c_126\">deemed to equal the fair values of assets and liabilities </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_126 t2d_126\">determined at that date in accordance with IFRS 3.</span><span style=\"display:block;height:0px\"></span>\n    \n      <span class=\"t s1_127 t2_127\">The table below presents the fair values of identi\ufb01able assets and liabilities recognised at the transition date: </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_127 t3_127\">Group Consolidated Statement of Financial Position </span><span style=\"display:block;height:0px\"></span>\n      <table cellpadding=\"5\" class=\"t19b1762fe5eb69a2e11285a9ba49b4ac\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n        \n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s3_127 t4_127_new\">1 April 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_127 t5_127_new\">US$\u2019000s </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s5_127 t6_127_new\">Non-current assets </span></td>\n            <td style=\"width:auto\"></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_127 t7_127_new\">Vessels and property, plant and equipment </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 t8_127_new\">422,552 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_127 t9_127_new\">Right-of-use assets </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 ta_127_new\">16,255 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_127 tb_127_new\">Intangible assets </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 tc_127_new\">3,632 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_127 td_127_new\">Interest in a joint venture </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 te_127_new\">16,282 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_127 tf_127_new\">Other investments </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 tg_127_new\">4,758 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_127 th_127_new\">Trade and other receivables </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 ti_127_new\">1,640 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s7_127 tj_127_new\">465,119 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s5_127 tk_127_new\">Current assets </span></td>\n            <td style=\"width:auto\"></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_127 tl_127_new\">Cash and cash equivalents </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 tm_127_new\">70,185 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_127 tn_127_new\">Inventories </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 to_127_new\">6,024 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_127 tp_127_new\">Trade and other receivables </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 tq_127_new\">24,710 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_127 tr_127_new\">Contract assets </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 ts_127_new\">701 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_127 tt_127_new\">Assets held for sale </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 tu_127_new\">95,852 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s7_127 tv_127_new\">197,472 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s5_127 tw_127_new\">Total assets </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_127 tx_127_new\">662,591 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s5_127 ty_127_new\">Current liabilities </span></td>\n            <td style=\"width:auto\"></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_127 tz_127_new\">Trade and other payables </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 t10_127_new\">25,918 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_127 t11_127_new\">Contract liabilities </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 t12_127_new\">2,662 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_127 t13_127_new\">Lease liabilities </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 t14_127_new\">16,624 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_127 t15_127_new\">Retirement bene\ufb01t obligation </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 t16_127_new\">136 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_127 t17_127_new\">Bank loans and other borrowings </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 t18_127_new\">8,810 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s7_127 t19_127_new\">54,150 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s5_127 t1a_127_new\">Non-current liabilities </span></td>\n            <td style=\"width:auto\"></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_127 t1b_127_new\">Retirement bene\ufb01t obligation </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 t1c_127_new\">1,251 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_127 t1d_127_new\">Bank loans and other borrowings </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 t1e_127_new\">239,829 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_127 t1f_127_new\">Lease liabilities </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 t1g_127_new\">16 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_127 t1h_127_new\">Other non-current liabilities </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_127 t1i_127_new\">560 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s7_127 t1j_127_new\">241,656 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s5_127 t1k_127_new\">Total liabilities </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_127 t1l_127_new\">295,806 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s5_127 t1m_127_new\">Net assets </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_127 t1n_127_new\">366,785</span></td>\n          </tr>\n        \n      </table>\n      <span class=\"t s9_127 t1o_127\">Whilst the cessation of the investment entity exemption represented a non cash transaction, the impact of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_127 t1p_127\">consolidating the underlying assets and liabilities at 1 April 2025 resulted in an increase in the Group\u2019s cash balance at </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_127 t1q_127\">that date of US$64.5 million, representing the di\ufb00erence between the total cash held by the Group of US$70.2 million </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_127 t1r_127\">and the cash held by the Company of US$5.7 million.</span><span style=\"display:block;height:0px\"></span>\n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717222130371": {
   "value": "\n      <span class=\"t s6_19f70fc4cce12878e t9_19f70fc4cce12878e\">5. </span><span class=\"t s6_19f70fc4cce12878e ta_19f70fc4cce12878e\">DIVIDENDS PAYABLE </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_19f70fc4cce12878e td_19f70fc4cce12878e\">The Company intends to pay dividends on a quarterly basis with dividends declared in January, April, July </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_19f70fc4cce12878e te_19f70fc4cce12878e\">and October. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_19f70fc4cce12878e tf_19f70fc4cce12878e\">The Company declared the following dividends per Ordinary Share during the year ended 31 March 2026: </span><span style=\"display:block;height:0px\"></span>\n      <table cellpadding=\"5\" class=\"t7f8b1da6fa852dd57ad9439632301c9f\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n        \n          <tr>\n            <td style=\"width:auto\"><span class=\"t sb_19f70fc4cce12878e tg_19f70fc4cce12878e_new\">Period to </span></td>\n            <td style=\"width:auto\"><span class=\"t sb_19f70fc4cce12878e th_19f70fc4cce12878e_new\">Payment date </span></td>\n            <td style=\"width:auto\"><span class=\"t sb_19f70fc4cce12878e ti_19f70fc4cce12878e_new\">Dividend rate </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_19f70fc4cce12878e tj_19f70fc4cce12878e_new\">per Share </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_19f70fc4cce12878e tk_19f70fc4cce12878e_new\">(cents) </span></td>\n            <td style=\"width:auto\"><span class=\"t sb_19f70fc4cce12878e tl_19f70fc4cce12878e_new\">Net dividend </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_19f70fc4cce12878e tm_19f70fc4cce12878e_new\">payable </span><span style=\"display:block;height:0px\"> </span><span class=\"t sc_19f70fc4cce12878e tn_19f70fc4cce12878e_new\">(US$\u2019000s) </span></td>\n            <td style=\"width:auto\"><span class=\"t sb_19f70fc4cce12878e to_19f70fc4cce12878e_new\">Record date </span></td>\n            <td style=\"width:auto\"><span class=\"t sb_19f70fc4cce12878e tp_19f70fc4cce12878e_new\">Ex-dividend </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_19f70fc4cce12878e tq_19f70fc4cce12878e_new\">date </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e tr_19f70fc4cce12878e_new\">31 March 2025 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e ts_19f70fc4cce12878e_new\">30 May 2025 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e tt_19f70fc4cce12878e_new\">2.00 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e tu_19f70fc4cce12878e_new\">6,596 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e tv_19f70fc4cce12878e_new\">9 May 2025 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e tw_19f70fc4cce12878e_new\">8 May 2025 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e tx_19f70fc4cce12878e_new\">30 June 2025 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e ty_19f70fc4cce12878e_new\">29 August 2025 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e tz_19f70fc4cce12878e_new\">2.00 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t10_19f70fc4cce12878e_new\">6,552 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t11_19f70fc4cce12878e_new\">8 August 2025 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t12_19f70fc4cce12878e_new\">7 August 2025 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t13_19f70fc4cce12878e_new\">30 September 2025 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t14_19f70fc4cce12878e_new\">28 November 2025 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t15_19f70fc4cce12878e_new\">2.00 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t16_19f70fc4cce12878e_new\">6,606 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t17_19f70fc4cce12878e_new\">7 November 2025 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t18_19f70fc4cce12878e_new\">6 November 2025 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t sd_19f70fc4cce12878e t19_19f70fc4cce12878e_new\">31 December 2025 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t1a_19f70fc4cce12878e_new\">12 February 2026 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t1b_19f70fc4cce12878e_new\">2.00 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t1c_19f70fc4cce12878e_new\">6,598 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t1d_19f70fc4cce12878e_new\">28 January 2026 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t1e_19f70fc4cce12878e_new\">27 January 2026 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t se_19f70fc4cce12878e t1f_19f70fc4cce12878e_new\" style=\"margin-right:4px\">8.00 </span></td>\n            <td style=\"width:auto\"><span class=\"t se_19f70fc4cce12878e t1g_19f70fc4cce12878e_new\">26,352</span></td>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"></td>\n          </tr>\n        \n      </table>\n      <span class=\"t sf_19f70fc4cce12878e t1i_19f70fc4cce12878e\">1 </span><span class=\"t s9_19f70fc4cce12878e t1h_19f70fc4cce12878e\">Subsequent to the year end </span><span class=\"t s9_19f70fc4cce12878e t1j_19f70fc4cce12878e\">, the Company also declared the following dividends: </span><span style=\"display:block;height:0px\"></span>\n\n      <table cellpadding=\"5\" class=\"tdf81f0ab9d1cd03a1ef84b0680793e39\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n        \n          <tr>\n            <td style=\"width:auto\"><span class=\"t sb_19f70fc4cce12878e t1k_19f70fc4cce12878e_new\">Period to </span></td>\n            <td style=\"width:auto\"><span class=\"t sb_19f70fc4cce12878e t1l_19f70fc4cce12878e_new\">Payment date </span></td>\n            <td style=\"width:auto\"><span class=\"t sb_19f70fc4cce12878e t1m_19f70fc4cce12878e_new\">Dividend rate </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_19f70fc4cce12878e t1n_19f70fc4cce12878e_new\">per Share (cents) </span></td>\n            <td style=\"width:auto\"><span class=\"t sb_19f70fc4cce12878e t1o_19f70fc4cce12878e_new\">Net dividend </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_19f70fc4cce12878e t1p_19f70fc4cce12878e_new\">payable </span><span style=\"display:block;height:0px\"> </span><span class=\"t sc_19f70fc4cce12878e t1q_19f70fc4cce12878e_new\">(US$\u2019000s) </span></td>\n            <td style=\"width:auto\"><span class=\"t sb_19f70fc4cce12878e t1r_19f70fc4cce12878e_new\">Record date </span></td>\n            <td style=\"width:auto\"><span class=\"t sb_19f70fc4cce12878e t1s_19f70fc4cce12878e_new\">Ex-dividend </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_19f70fc4cce12878e t1t_19f70fc4cce12878e_new\">date </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t1u_19f70fc4cce12878e_new\">31 March 2026 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t1v_19f70fc4cce12878e_new\">26 May 2026 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t1w_19f70fc4cce12878e_new\">2.00 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t1x_19f70fc4cce12878e_new\">3,552 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t1y_19f70fc4cce12878e_new\">8 May 2026 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t1z_19f70fc4cce12878e_new\">7 May 2026 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t se_19f70fc4cce12878e t20_19f70fc4cce12878e_new\" style=\"margin-right:4px\">2.00 </span></td>\n            <td style=\"width:auto\"><span class=\"t se_19f70fc4cce12878e t21_19f70fc4cce12878e_new\" style=\"margin-right:4px\">3,552 </span></td>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"></td>\n          </tr>\n        \n      </table>\n      <span class=\"t sa_19f70fc4cce12878e t22_19f70fc4cce12878e\">During the period ended 31 March 2026, the Company paid dividends totalling US$66,503 to the TM EBT (31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_19f70fc4cce12878e t23_19f70fc4cce12878e\">2025: US$102,424). </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_19f70fc4cce12878e t24_19f70fc4cce12878e\">The Company declared the following dividends per Ordinary Share during the year ended 31 March 2025: </span><span style=\"display:block;height:0px\"></span>\n\n      <table cellpadding=\"5\" class=\"t277999a2a026307a056a6857fcda2b85\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n        \n          <tr>\n            <td style=\"width:auto\"><span class=\"t sb_19f70fc4cce12878e t25_19f70fc4cce12878e_new\">Period to </span></td>\n            <td style=\"width:auto\"><span class=\"t sb_19f70fc4cce12878e t26_19f70fc4cce12878e_new\">Payment date </span></td>\n            <td style=\"width:auto\"><span class=\"t sb_19f70fc4cce12878e t27_19f70fc4cce12878e_new\">Dividend rate </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_19f70fc4cce12878e t28_19f70fc4cce12878e_new\">per Share (cents) </span></td>\n            <td style=\"width:auto\"><span class=\"t sb_19f70fc4cce12878e t29_19f70fc4cce12878e_new\">Net dividend </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_19f70fc4cce12878e t2a_19f70fc4cce12878e_new\">payable </span><span style=\"display:block;height:0px\"> </span><span class=\"t sc_19f70fc4cce12878e t2b_19f70fc4cce12878e_new\">(US$\u2019000s) </span></td>\n            <td style=\"width:auto\"><span class=\"t sb_19f70fc4cce12878e t2c_19f70fc4cce12878e_new\">Record date </span></td>\n            <td style=\"width:auto\"><span class=\"t sb_19f70fc4cce12878e t2d_19f70fc4cce12878e_new\">Ex-dividend </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_19f70fc4cce12878e t2e_19f70fc4cce12878e_new\">date </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2f_19f70fc4cce12878e_new\">31 March 2024 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2g_19f70fc4cce12878e_new\">31 May 2024 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2h_19f70fc4cce12878e_new\">2.00 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2i_19f70fc4cce12878e_new\">6,567 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2j_19f70fc4cce12878e_new\">10 May 2024 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2k_19f70fc4cce12878e_new\">9 May 2024 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2l_19f70fc4cce12878e_new\">30 June 2024 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2m_19f70fc4cce12878e_new\">30 August 2024 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2n_19f70fc4cce12878e_new\">2.00 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2o_19f70fc4cce12878e_new\">6,594 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2p_19f70fc4cce12878e_new\">9 August 2024 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2q_19f70fc4cce12878e_new\">8 August 2024 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2r_19f70fc4cce12878e_new\">30 September 2024 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2s_19f70fc4cce12878e_new\">29 November 2024 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2t_19f70fc4cce12878e_new\">2.00 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2u_19f70fc4cce12878e_new\">6,554 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2v_19f70fc4cce12878e_new\">8 November 2024 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2w_19f70fc4cce12878e_new\">7 November 2024 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t sd_19f70fc4cce12878e t2x_19f70fc4cce12878e_new\">31 December 2024 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2y_19f70fc4cce12878e_new\">29 February 2025 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t2z_19f70fc4cce12878e_new\">6.00 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t30_19f70fc4cce12878e_new\">19,772 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t31_19f70fc4cce12878e_new\">9 February 2025 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_19f70fc4cce12878e t32_19f70fc4cce12878e_new\">8 February 2025 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t se_19f70fc4cce12878e t33_19f70fc4cce12878e_new\">12.00 </span></td>\n            <td style=\"width:auto\"><span class=\"t sg_19f70fc4cce12878e t34_19f70fc4cce12878e_new\">39,487</span></td>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"></td>\n          </tr>\n        \n      </table>\n      <span class=\"t sa_19f70fc4cce12878e t35_19f70fc4cce12878e\">Dividends on Ordinary Shares are declared in US Dollar and paid, by default, in US Dollar. However, Shareholders </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_19f70fc4cce12878e t36_19f70fc4cce12878e\">can elect to receive dividends in Sterling by wri\ue001en notice to the Registrar (such election to remain valid until wri\ue001en </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_19f70fc4cce12878e t37_19f70fc4cce12878e\">cancellation or revocation is given to the Registrar). The date on which the US Dollar/Sterling exchange rate for the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_19f70fc4cce12878e t38_19f70fc4cce12878e\">relevant dividend is set will be announced on the London Stock Exchange at the time the dividend is declared and a </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_19f70fc4cce12878e t39_19f70fc4cce12878e\">further announcement will be made once such exchange rate has been determined. </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_19f70fc4cce12878e t3a_19f70fc4cce12878e\">Under Guernsey law, companies can pay dividends in excess of accounting pro\ufb01t provided they satisfy the solvency </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_19f70fc4cce12878e t3b_19f70fc4cce12878e\">test prescribed by the Companies (Guernsey) Law, 2008. The solvency test considers whether a company is able </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_19f70fc4cce12878e t3c_19f70fc4cce12878e\">to pay its debts when they fall due, and whether the value of a company\u2019s assets is greater than its liabilities. Total </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_19f70fc4cce12878e t3d_19f70fc4cce12878e\">dividends payable as at 31 March 2026 were US$nil (31 March 2025: US$nil). </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_19f70fc4cce12878e tb_19f70fc4cce12878e\">1 </span><span class=\"t s8_19f70fc4cce12878e tc_19f70fc4cce12878e\">In accordance with IAS 10, dividends declared after the reporting period are not recognised as a liability at 31 March 2026.</span><span style=\"display:block;height:0px\"></span>\n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717222420316": {
   "value": "0.08",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00",
    "unit": "iso4217:USD/xbrli:shares"
   }
  },
  "Fxbrl_20260717222542674": {
   "value": "0.02",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00",
    "unit": "iso4217:USD/xbrli:shares"
   }
  },
  "Fxbrl_20260717222625629": {
   "value": "3552000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "Fxbrl_20260717220600792": {
   "value": "\n      \n        <span class=\"t s1_129 t2_129\">6. </span><span class=\"t s1_129 t3_129\">REVENUE </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_129 t4_129\">A disaggregation of the Group\u2019s revenue for the year ended 31 March 2026 is as follows: </span><span style=\"display:block;height:0px\"></span>\n        <table cellpadding=\"5\" class=\"tac31aa21d0467c393595c8bbf9063b9f\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t s3_129 t5_129_new\">1 April 2025 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_129 t6_129_new\">March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_129 t7_129_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s5_129 t8_129_new\">Charter hire </span></td>\n              <td style=\"width:auto\"><span class=\"t s5_129 t9_129_new\">79,596 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s5_129 ta_129_new\">Freight revenue </span></td>\n              <td style=\"width:auto\"><span class=\"t s5_129 tb_129_new\">70,595 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_129 tc_129_new\">Total vessel revenue </span></td>\n              <td style=\"width:auto\"><span class=\"t s7_129 td_129_new\">150,191</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t s2_129 te_129\">The Group applies the practical expedient in paragraph 121 of IFRS 15 and does not disclose information about </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 tf_129\">remaining performance obligations that have original expected durations of one year or less.</span><span style=\"display:block;height:0px\"></span>\n      \n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717220704236": {
   "value": "\n        <span class=\"t s1_129 t2_129\">6. </span><span class=\"t s1_129 t3_129\">REVENUE </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_129 t4_129\">A disaggregation of the Group\u2019s revenue for the year ended 31 March 2026 is as follows: </span><span style=\"display:block;height:0px\"></span>\n        <table cellpadding=\"5\" class=\"tac31aa21d0467c393595c8bbf9063b9f\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t s3_129 t5_129_new\">1 April 2025 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_129 t6_129_new\">March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_129 t7_129_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s5_129 t8_129_new\">Charter hire </span></td>\n              <td style=\"width:auto\"><span class=\"t s5_129 t9_129_new\">79,596 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s5_129 ta_129_new\">Freight revenue </span></td>\n              <td style=\"width:auto\"><span class=\"t s5_129 tb_129_new\">70,595 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_129 tc_129_new\">Total vessel revenue </span></td>\n              <td style=\"width:auto\"><span class=\"t s7_129 td_129_new\">150,191</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t s2_129 te_129\">The Group applies the practical expedient in paragraph 121 of IFRS 15 and does not disclose information about </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 tf_129\">remaining performance obligations that have original expected durations of one year or less.</span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717223847132": {
   "value": "\n      \n        <span class=\"t s1_129 tg_129\">7. </span><span class=\"t s1_129 th_129\">DIVIDEND INCOME </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_129 ti_129\">As disclosed in Note 2(b), from 1 April 2025 the Group ceased applying the investment entity exemption and </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 tj_129\">began consolidating all subsidiaries line by line. Dividend income from subsidiaries is therefore now eliminated </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 tk_129\">on consolidation. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 tl_129\">Comparative information for the year ended 31 March 2025 re\ufb02ects the Company\u2019s former Investment Entity status </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_129 tm_129\">and includes dividend income from TMI Holdco Limited rather than consolidated results. The Company receives </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 tn_129\">dividends on a quarterly basis from TMI Holdco Limited. Dividend income is recognised when the right to receive a </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_129 to_129\">payment is established. Proceeds from the dividends received are used to pay the Company\u2019s quarterly dividend </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 tp_129\">payments and ongoing company charges. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 tq_129\">During the period ended 31 March 2025, the Company received the following dividends from TMI Holdco Limited: </span><span style=\"display:block;height:0px\"></span>\n\n        <table cellpadding=\"5\" class=\"t06ff31b69070555eae16e84bfb4c28bd\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"><span class=\"t s9_129 tr_129_new\">In relation to the quarter ended </span></td>\n              <td style=\"width:auto\"><span class=\"t s3_129 ts_129_new\">1 April 2024 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_129 tt_129_new\">March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_129 tu_129_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s5_129 tv_129_new\">31 March 2024 </span></td>\n              <td style=\"width:auto\"><span class=\"t s5_129 tw_129_new\">7,770 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s5_129 tx_129_new\">30 June 2024 </span></td>\n              <td style=\"width:auto\"><span class=\"t s5_129 ty_129_new\">7,770 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s5_129 tz_129_new\">30 September 2024 </span></td>\n              <td style=\"width:auto\"><span class=\"t s5_129 t10_129_new\">7,770 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sa_129 t11_129_new\">31 December 2024 </span></td>\n              <td style=\"width:auto\"><span class=\"t s5_129 t12_129_new\">23,309 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t s6_129 t13_129_new\">46,619</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t s8_129 t14_129\">Total dividends receivable at 31 March 2025 were US$nil.</span><span style=\"display:block;height:0px\"></span>\n      \n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717223949219": {
   "value": "\n        <span class=\"t s1_129 tg_129\">7. </span><span class=\"t s1_129 th_129\">DIVIDEND INCOME </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_129 ti_129\">As disclosed in Note 2(b), from 1 April 2025 the Group ceased applying the investment entity exemption and </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 tj_129\">began consolidating all subsidiaries line by line. Dividend income from subsidiaries is therefore now eliminated </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 tk_129\">on consolidation. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 tl_129\">Comparative information for the year ended 31 March 2025 re\ufb02ects the Company\u2019s former Investment Entity status </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_129 tm_129\">and includes dividend income from TMI Holdco Limited rather than consolidated results. The Company receives </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 tn_129\">dividends on a quarterly basis from TMI Holdco Limited. Dividend income is recognised when the right to receive a </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_129 to_129\">payment is established. Proceeds from the dividends received are used to pay the Company\u2019s quarterly dividend </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 tp_129\">payments and ongoing company charges. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 tq_129\">During the period ended 31 March 2025, the Company received the following dividends from TMI Holdco Limited: </span><span style=\"display:block;height:0px\"></span>\n\n        <table cellpadding=\"5\" class=\"t06ff31b69070555eae16e84bfb4c28bd\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"><span class=\"t s9_129 tr_129_new\">In relation to the quarter ended </span></td>\n              <td style=\"width:auto\"><span class=\"t s3_129 ts_129_new\">1 April 2024 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_129 tt_129_new\">March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_129 tu_129_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s5_129 tv_129_new\">31 March 2024 </span></td>\n              <td style=\"width:auto\"><span class=\"t s5_129 tw_129_new\">7,770 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s5_129 tx_129_new\">30 June 2024 </span></td>\n              <td style=\"width:auto\"><span class=\"t s5_129 ty_129_new\">7,770 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s5_129 tz_129_new\">30 September 2024 </span></td>\n              <td style=\"width:auto\"><span class=\"t s5_129 t10_129_new\">7,770 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sa_129 t11_129_new\">31 December 2024 </span></td>\n              <td style=\"width:auto\"><span class=\"t s5_129 t12_129_new\">23,309 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t s6_129 t13_129_new\">46,619</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t s8_129 t14_129\">Total dividends receivable at 31 March 2025 were US$nil.</span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717224140138": {
   "value": "\n      \n        \n          <span class=\"t s1_129 t15_129\">8. </span><span class=\"t s1_129 t16_129\">OTHER OPERATING INCOME/(EXPENSES) </span><span style=\"display:block;height:0px\"></span>\n\n          <table cellpadding=\"5\" class=\"ta0141a3b734de3eded55c50cd752cb03\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s3_129 t17_129_new\">1 April 2025 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_129 t18_129_new\">March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_129 t19_129_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_129 t1a_129_new\">1 April 2024 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_129 t1b_129_new\">March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_129 t1c_129_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1d_129_new\">Lease income </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1e_129_new\">60 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1f_129_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1g_129_new\">Technical management fee income </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1h_129_new\">903 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1i_129_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1j_129_new\">Other operating income </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1k_129_new\">2,110 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1l_129_new\">29 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_129 t1m_129_new\">Total other operating income </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_129 t1n_129_new\">3,073 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_129 t1o_129_new\">29 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1p_129_new\">Expected credit losses </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1q_129_new\">(1,565) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1r_129_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1s_129_new\">Other operating expenses </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1t_129_new\">(1,236) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1u_129_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_129 t1v_129_new\">Total other operating expenses </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_129 t1w_129_new\">(2,801) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_129 t1x_129_new\">\u2013</span></td>\n              </tr>\n            \n          </table>\n        <span class=\"t sb_129 t1y_129\">Other operating income </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 t1z_129\">During the year ended 31 March 2026, other operating income of US$3.1 million principally comprised lease income </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 t20_129\">of US$0.1 million, technical management fee income of US$0.9 million earned from the provision of technical </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 t21_129\">management services to third parties, and US$2.1 million arising of other operating income, principally comprising </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 t22_129\">volume discounts, the settlement of commercial claims, and other sundry operating income.</span><span style=\"display:block;height:0px\"></span>\n      \n    \n      \n        <span class=\"t s6_130 t9_130\">Expected credit losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 ta_130\">Expected credit losses of US$1.6 million were recognised during the year, principally in respect of contract assets and </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_130 tb_130\">trade receivables. Consistent with the Group\u2019s accounting policy, lifetime expected credit losses are estimated using </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 tc_130\">a provision matrix by reference to past default experience and the current \ufb01nancial position of debtors, adjusted for </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 td_130\">forward-looking information and factors speci\ufb01c to the industry in which the debtors operate. The expected credit </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 te_130\">loss rate is considered immaterial for balances outstanding for less than 120 days past due; balances more than </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 tf_130\">120 days past due are fully provided against, save for adjustments to re\ufb02ect factors speci\ufb01c to individual debtors. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_130 tg_130\">The current-year charge principally arose from balances that exceeded the 120-day threshold during the year.</span><span style=\"display:block;height:0px\"></span>\n      \n      \n        <span class=\"t s6_130 th_130\">Other operating expenses </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 ti_130\">Other operating expenses of US$1.2 million principally comprised provisions and settlements in respect of commercial </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 tj_130\">claims, carbon emission allowance costs, and other sundry operating items not directly attributable to ongoing </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 tk_130\">vessel operations.</span><span style=\"display:block;height:0px\"></span>\n      \n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717224446091": {
   "value": "\n        \n          <span class=\"t s1_129 t15_129\">8. </span><span class=\"t s1_129 t16_129\">OTHER OPERATING INCOME/(EXPENSES) </span><span style=\"display:block;height:0px\"></span>\n\n          <table cellpadding=\"5\" class=\"ta0141a3b734de3eded55c50cd752cb03\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s3_129 t17_129_new\">1 April 2025 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_129 t18_129_new\">March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_129 t19_129_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_129 t1a_129_new\">1 April 2024 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_129 t1b_129_new\">March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_129 t1c_129_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1d_129_new\">Lease income </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1e_129_new\">60 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1f_129_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1g_129_new\">Technical management fee income </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1h_129_new\">903 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1i_129_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1j_129_new\">Other operating income </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1k_129_new\">2,110 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1l_129_new\">29 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_129 t1m_129_new\">Total other operating income </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_129 t1n_129_new\">3,073 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_129 t1o_129_new\">29 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1p_129_new\">Expected credit losses </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1q_129_new\">(1,565) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1r_129_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1s_129_new\">Other operating expenses </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1t_129_new\">(1,236) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1u_129_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_129 t1v_129_new\">Total other operating expenses </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_129 t1w_129_new\">(2,801) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_129 t1x_129_new\">\u2013</span></td>\n              </tr>\n            \n          </table>\n        <span class=\"t sb_129 t1y_129\">Other operating income </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 t1z_129\">During the year ended 31 March 2026, other operating income of US$3.1 million principally comprised lease income </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 t20_129\">of US$0.1 million, technical management fee income of US$0.9 million earned from the provision of technical </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 t21_129\">management services to third parties, and US$2.1 million arising of other operating income, principally comprising </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_129 t22_129\">volume discounts, the settlement of commercial claims, and other sundry operating income.</span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717224634741": {
   "value": "\n          <span class=\"t s1_129 t15_129\">8. </span><span class=\"t s1_129 t16_129\">OTHER OPERATING INCOME/(EXPENSES) </span><span style=\"display:block;height:0px\"></span>\n\n          <table cellpadding=\"5\" class=\"ta0141a3b734de3eded55c50cd752cb03\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s3_129 t17_129_new\">1 April 2025 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_129 t18_129_new\">March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_129 t19_129_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_129 t1a_129_new\">1 April 2024 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_129 t1b_129_new\">March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_129 t1c_129_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1d_129_new\">Lease income </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1e_129_new\">60 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1f_129_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1g_129_new\">Technical management fee income </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1h_129_new\">903 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1i_129_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1j_129_new\">Other operating income </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1k_129_new\">2,110 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1l_129_new\">29 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_129 t1m_129_new\">Total other operating income </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_129 t1n_129_new\">3,073 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_129 t1o_129_new\">29 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1p_129_new\">Expected credit losses </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1q_129_new\">(1,565) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1r_129_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1s_129_new\">Other operating expenses </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1t_129_new\">(1,236) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_129 t1u_129_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_129 t1v_129_new\">Total other operating expenses </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_129 t1w_129_new\">(2,801) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_129 t1x_129_new\">\u2013</span></td>\n              </tr>\n            \n          </table>\n        \n        <span class=\"t s6_130 th_130\">Other operating expenses </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 ti_130\">Other operating expenses of US$1.2 million principally comprised provisions and settlements in respect of commercial </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 tj_130\">claims, carbon emission allowance costs, and other sundry operating items not directly attributable to ongoing </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 tk_130\">vessel operations.</span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717224919033": {
   "value": "\n        <span class=\"t s6_130 t9_130\">Expected credit losses </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 ta_130\">Expected credit losses of US$1.6 million were recognised during the year, principally in respect of contract assets and </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_130 tb_130\">trade receivables. Consistent with the Group\u2019s accounting policy, lifetime expected credit losses are estimated using </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 tc_130\">a provision matrix by reference to past default experience and the current \ufb01nancial position of debtors, adjusted for </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 td_130\">forward-looking information and factors speci\ufb01c to the industry in which the debtors operate. The expected credit </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 te_130\">loss rate is considered immaterial for balances outstanding for less than 120 days past due; balances more than </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 tf_130\">120 days past due are fully provided against, save for adjustments to re\ufb02ect factors speci\ufb01c to individual debtors. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_130 tg_130\">The current-year charge principally arose from balances that exceeded the 120-day threshold during the year.</span><span style=\"display:block;height:0px\"></span>\n      \n          <span class=\"t se_146 tv_146\">21. </span><span class=\"t se_146 tw_146\">TRADE, OTHER RECEIVABLES AND PREPAYMENTS </span><span style=\"display:block;height:0px\"></span>\n\n          <table cellpadding=\"5\" class=\"t1620b7f4af8fc21b672c302bc21a69c8\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t sf_146 tx_146_new\">Current assets </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_146 ty_146_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_146 tz_146_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_146 t10_146_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_146 t11_146_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t12_146_new\">Trade receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t13_146_new\">2,056 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t14_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t15_146_new\">Less: Expected credit loss </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t16_146_new\">(1,307) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t17_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t18_146_new\">Net trade receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t19_146_new\">749 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1a_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1b_146_new\">Other receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1c_146_new\">1,368 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1d_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1e_146_new\">Less: Expected credit loss </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1f_146_new\">(914) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1g_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1h_146_new\">Net other receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1i_146_new\">454 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1j_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_146 t1k_146_new\">Deposit </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1l_146_new\">216 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1m_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1n_146_new\">Prepayments </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1o_146_new\">2,107 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1p_146_new\">545 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1q_146_new\">Voyages in progress </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1r_146_new\">4,035 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1s_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1t_146_new\">Income tax receivable </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1u_146_new\">140 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1v_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_146 t1w_146_new\">Total current assets </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_146 t1x_146_new\">7,701 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_146 t1y_146_new\">545 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_146 t1z_146_new\">Non-current assets </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t20_146_new\">Other receivables and prepayments </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t21_146_new\">172 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t22_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_146 t23_146_new\">Deferred tax asset </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t24_146_new\">140 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t25_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s9_146 t26_146_new\">312 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_146 t27_146_new\">\u2013</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s6_146 t28_146\">Voyages in progress represents accrued income relating to voyages which have been completed but not yet invoiced </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t29_146\">as they are awaiting \ufb01nalisation with the charterers, including unbilled bunkers delivered to charterers, freight </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t2a_146\">revenue for which services have been performed, port and other voyage expenses which have been incurred. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_146 t2b_146\">The carrying amount of trade and other receivables approximates their fair value. At 31 March 2026, the Group </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t2c_146\">recognised expected credit loss allowances totalling US$2.2 million against trade receivables (US$1.3 million) and </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t2d_146\">other receivables (US$0.9 million), principally in respect of receivables more than 120 days past due. </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t2e_146\">The closing ECL allowance of US$2.2 million includes US$0.6 million recognised in respect of trade receivables on </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t2f_146\">transition to consolidation at 1 April 2025 (see Note 4); the remainder represents charges and movements during the </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t2g_146\">year (see Note 8).</span><span style=\"display:block;height:0px\"></span>\n        ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717224954417": {
   "value": "\n      \n        <span class=\"t s9_130 tl_130\">9. </span><span class=\"t s9_130 tm_130\">ADMINISTRATIVE AND GENERAL EXPENSES </span><span style=\"display:block;height:0px\"></span>\n        <table cellpadding=\"5\" class=\"t7639b3e71b9282acfa40d8f2047a39ea\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t sa_130 tn_130_new\">1 April 2025 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_130 to_130_new\">March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_130 tp_130_new\">US$\u2019000s </span></td>\n              <td style=\"width:auto\"><span class=\"t sa_130 tq_130_new\">1 April 2024 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_130 tr_130_new\">March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_130 ts_130_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_130 tt_130_new\">Director and employee costs </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_130 tu_130_new\">(26,958) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_130 tv_130_new\">(7,133) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_130 tw_130_new\">General administration </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_130 tx_130_new\">(6,853) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_130 ty_130_new\">(2,408) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_130 tz_130_new\">Legal, professional and other costs </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_130 t10_130_new\">(922) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_130 t11_130_new\">(1,168) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_130 t12_130_new\">Fees payable to auditors </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_130 t13_130_new\">(1,033) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_130 t14_130_new\">(813) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_130 t15_130_new\">Total administrative and general expenses </span></td>\n              <td style=\"width:auto\"><span class=\"t se_130 t16_130_new\">(3</span><span class=\"t sf_130 t17_130_new\">5,766</span><span class=\"t se_130 t18_130_new\">) </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_130 t19_130_new\">(11,522)</span></td>\n            </tr>\n          \n        </table>\n      <span class=\"t s7_130 t1a_130\">Following the cessation of the investment entity exception with e\ufb00ect from 1 April 2025 (see Notes 2(b) and 3(b)), </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_130 t1b_130\">the comparative amounts have been re-presented into the categories above to be consistent with the current year </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 t1c_130\">presentation; previously these expenses were presented individually on the face of the Consolidated Statement of </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_130 t1d_130\">Comprehensive Income. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_130 t1e_130\">Comparative information for the prior period (31 March 2025) was presented under investment entity accounting </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 t1f_130\">and has not been restated. Accordingly, the results for the year ended 31 March 2026 re\ufb02ect a fundamentally </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 t1g_130\">di\ufb00erent basis of preparation, transitioning from fair value accounting to full consolidation, and therefore are not </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_130 t1h_130\">directly comparable with the prior periods.</span><span style=\"display:block;height:0px\"></span>\n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717225024946": {
   "value": "\n        <span class=\"t s9_130 tl_130\">9. </span><span class=\"t s9_130 tm_130\">ADMINISTRATIVE AND GENERAL EXPENSES </span><span style=\"display:block;height:0px\"></span>\n        <table cellpadding=\"5\" class=\"t7639b3e71b9282acfa40d8f2047a39ea\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t sa_130 tn_130_new\">1 April 2025 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_130 to_130_new\">March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_130 tp_130_new\">US$\u2019000s </span></td>\n              <td style=\"width:auto\"><span class=\"t sa_130 tq_130_new\">1 April 2024 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_130 tr_130_new\">March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_130 ts_130_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_130 tt_130_new\">Director and employee costs </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_130 tu_130_new\">(26,958) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_130 tv_130_new\">(7,133) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_130 tw_130_new\">General administration </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_130 tx_130_new\">(6,853) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_130 ty_130_new\">(2,408) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_130 tz_130_new\">Legal, professional and other costs </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_130 t10_130_new\">(922) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_130 t11_130_new\">(1,168) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_130 t12_130_new\">Fees payable to auditors </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_130 t13_130_new\">(1,033) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_130 t14_130_new\">(813) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_130 t15_130_new\">Total administrative and general expenses </span></td>\n              <td style=\"width:auto\"><span class=\"t se_130 t16_130_new\">(3</span><span class=\"t sf_130 t17_130_new\">5,766</span><span class=\"t se_130 t18_130_new\">) </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_130 t19_130_new\">(11,522)</span></td>\n            </tr>\n          \n        </table>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717225146408": {
   "value": "\n      <span class=\"t s9_130 t1i_130\">10. </span><span class=\"t s9_130 t1j_130\">GAIN ON DISPOSAL OF OTHER ASSETS </span><span style=\"display:block;height:0px\"></span>\n\n      <table cellpadding=\"5\" class=\"tecf9b8075fb842034a895d397daddf3a\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n        \n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t sa_130 t1k_130_new\">1 April 2025 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_130 t1l_130_new\">March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_130 t1m_130_new\">US$\u2019000s </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t sd_130 t1n_130_new\">Gain on disposal of businesses </span></td>\n            <td style=\"width:auto\"><span class=\"t sd_130 t1o_130_new\">4,006 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t sd_130 t1p_130_new\">Loss on disposal of other assets </span></td>\n            <td style=\"width:auto\"><span class=\"t sd_130 t1q_130_new\">(481) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t se_130 t1r_130_new\">Net gain on disposal of other assets </span></td>\n            <td style=\"width:auto\"><span class=\"t sf_130 t1s_130_new\">3,525</span></td>\n          </tr>\n        \n      </table>\n      <span class=\"t s7_130 t1t_130\">The gain on disposal of businesses of US$4.0 million arose mainly from the disposal of the Group\u2019s parcel trade, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 t1u_130\">transferring its rights and interests in the Contracts of A\ufb00reightment and for the transfer of the parcel team, which </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 t1v_130\">generated a gain of US$3.6 million. A further gain of US$0.4 million arose from the disposal of the Group\u2019s technical </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 t1w_130\">management division. The loss of US$0.5 million relates principally to the write-o\ufb00 of vessels stores and spares of </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_130 t1x_130\">US$0.4 million, together with the write-o\ufb00 of other Sundry assets of US$0.1 million. </span><span style=\"display:block;height:0px\"></span>\n    \n      <span class=\"t s1_131 t2_131\">Contingent consideration and indemnity </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_131 t3_131\">The consideration recognised on the disposal of the Group\u2019s parcel trade does not include any contingent amounts, </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_131 t4_131\">and no amounts have been recognised at fair value in respect of this arrangement. Under the terms of the transfer </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_131 t5_131\">agreement, the Group is entitled to an earn-out contingent on the volume of cargoes loaded under the Contracts of </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_131 t6_131\">A\ufb00reightment over the period to 2029</span><span class=\"t s2_131 t7_131\">, up to a maximum </span><span class=\"t s3_131 t8_131\">amount of US1.7 million. Under the terms of the transfer </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_131 t9_131\">agreement, the Group shall also provide an indemnity to the purchaser for any increase in costs arising from the IMO </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_131 ta_131\">2028 greenhouse gas emissions regulations, up to a maximum of US$1.5 million</span><span class=\"t s2_131 tb_131\">. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_131 tc_131\">As both the earn-out and the indemnity are contingent on future events outside the Group\u2019s control and beyond the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_131 td_131\">expected wind-down date of June 2027, </span><span class=\"t s3_131 te_131\">the fair value of this overall arrangement has been assessed as US$nil</span><span class=\"t s2_131 tf_131\">.</span><span style=\"display:block;height:0px\"></span>\n    \n          \n            <span class=\"t s6_140 t9_140\">16. VESSELS, PROPERTY, PLANT AND EQUIPMENT </span><span style=\"display:block;height:0px\"></span>\n            <table cellpadding=\"5\" class=\"tad7c4c3743ea42e109c51b8521b86871\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n              \n                <tr>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"><span class=\"t s7_140 ta_140_new\">Vessels </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_140 tb_140_new\">US$\u2019000s </span></td>\n                  <td style=\"width:auto\"><span class=\"t s7_140 tc_140_new\">Drydocking </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_140 td_140_new\">US$\u2019000s </span></td>\n                  <td style=\"width:auto\"><span class=\"t s7_140 te_140_new\">Other plant and </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_140 tf_140_new\">equipment </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_140 tg_140_new\">US$\u2019000s </span></td>\n                  <td style=\"width:auto\"><span class=\"t s7_140 th_140_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_140 ti_140_new\">US$\u2019000s </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t s9_140 tj_140_new\">Cost: </span></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 tk_140_new\">Balance at 1 April 2025 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tl_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tm_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tn_140_new\">897 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 to_140_new\">897 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tp_140_new\">Fair value impact at date of transition from investment entity </span></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 tq_140_new\">(Note 4) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tr_140_new\">411,073 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 ts_140_new\">10,660 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tt_140_new\">725 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tu_140_new\">422,458 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tv_140_new\">Additions </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tw_140_new\">648 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tx_140_new\">1,452 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 ty_140_new\">61 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tz_140_new\">2,161 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t10_140_new\">Disposals </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t11_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t12_140_new\">(214) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t13_140_new\">(362) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t14_140_new\">(576) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t15_140_new\">Disposal of business </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t16_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t17_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t18_140_new\">(246) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t19_140_new\">(246) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t1a_140_new\">Reclassi\ufb01cation to Assets Held for Sale (Note 25) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1b_140_new\">(389,700) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1c_140_new\">(10,774) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1d_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1e_140_new\">(400,474) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1f_140_new\">Other </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1g_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1h_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1i_140_new\">7 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1j_140_new\">7 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1k_140_new\">Balance at 31 March 2026 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1l_140_new\">22,021 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1m_140_new\">1,124 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1n_140_new\">1,082 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1o_140_new\">24,227 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t s9_140 t1p_140_new\">Accumulated depreciation and impairment: </span></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1q_140_new\">Balance at 1 April 2025 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1r_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1s_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1t_140_new\">(802) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1u_140_new\">(802) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t1v_140_new\">Disposals </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1w_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1x_140_new\">215 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1y_140_new\">204 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1z_140_new\">419 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t20_140_new\">Disposal of business </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t21_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t22_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t23_140_new\">16 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t24_140_new\">16 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t25_140_new\">Depreciation </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t26_140_new\">(8,054) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t27_140_new\">(1,816) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t28_140_new\">(363) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t29_140_new\">(10,233) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t2a_140_new\">Impairment loss recognised in pro\ufb01t and loss </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2b_140_new\">(20,905) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2c_140_new\">(2,247) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2d_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2e_140_new\">(23,152) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t2f_140_new\">Reclassi\ufb01cation to Assets Held for Sale (Note 25) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2g_140_new\">28,959 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2h_140_new\">3,848 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2i_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2j_140_new\">32,807 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2k_140_new\">Other </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2l_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2m_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2n_140_new\">(10) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2o_140_new\">(10) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t2p_140_new\">Balance at 31 March 2026 </span></td>\n                  <td style=\"width:auto\"><span class=\"t s9_140 t2q_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t s9_140 t2r_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t2s_140_new\">(955) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t2t_140_new\">(955) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t s9_140 t2u_140_new\">Carrying amount: </span></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2v_140_new\">At 1 April 2025 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2w_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2x_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2y_140_new\">95 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2z_140_new\">95 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t30_140_new\">At 31 March 2026 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t31_140_new\">22,021 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t32_140_new\">1,124 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t33_140_new\">127 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t34_140_new\">23,272</span></td>\n                </tr>\n              \n            </table>\n          <span class=\"t sd_140 t35_140\">At 31 March 2026, one vessel remains within vessels, property, plant and equipment; all of the Group\u2019s other vessels </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t36_140\">have been classi\ufb01ed as assets held for sale as part of the orderly wind-down (see Note 25). This vessel is held </span><span style=\"display:block;height:0px\"></span><span class=\"t se_140 t37_140\">under a sale and leaseback transaction that did not meet the transfer-of-control criteria in IFRS 15 and is therefore </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t38_140\">recognised together with a corresponding \ufb01nancial liability (see Notes 3(d) and 29). It has not been classi\ufb01ed as </span><span style=\"display:block;height:0px\"></span><span class=\"t se_140 t39_140\">held for sale because its realisation, whether through exercise of the repurchase option (extended to April 2027) </span><span style=\"display:block;height:0px\"></span><span class=\"t se_140 t3a_140\">and onward sale, or through return of the vessel on lapse of that option (backstop date being in May 2027), is not </span><span style=\"display:block;height:0px\"></span><span class=\"t se_140 t3b_140\">considered to be highly probable within twelve months of the balance sheet date. </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_140 t3c_140\">Reclassi\ufb01cation to assets held for sale and impairment of vessels </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t3d_140\">During the year, sixteen Memoranda of Agreement (\u201cMoAs\u201d) were signed for individual vessel sales, at which point </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t3e_140\">they were considered to meet the criteria for classi\ufb01cation as assets held for sale (\u201cAHFS\u201d). At 31 March 2026, the </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t3f_140\">Group reclassi\ufb01ed \ufb01ve of its remaining vessels from property, plant and equipment to assets held for sale (see Note </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t3g_140\">25). This re\ufb02ected the Group\u2019s orderly wind-down, the active programme to dispose of the \ufb02eet, and management\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t3h_140\">assessment that the sale of each vessel was highly probable within 12 months of each reclassi\ufb01cation. </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t3i_140\">In accordance with IFRS 5, each vessel was assessed at the point of reclassi\ufb01cation by reference to the lower of </span><span style=\"display:block;height:0px\"></span><span class=\"t se_140 t3j_140\">the carrying value and fair value less costs to sell. Where an MoA had been signed, fair value less costs to sell was</span><span style=\"display:block;height:0px\"></span>\n        \n      \n        \n          <span class=\"t s1_141 t2_141\">determined by reference to the agreed sale price less directly attributable costs of disposal. For vessels not yet </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_141 t3_141\">subject to a binding MoA, fair value less costs to sell was determined by reference to the price set out in any non- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t4_141\">binding Memorandum of Understanding (\u201cMoU\u201d) or other o\ufb00ers received</span><span class=\"t s2_141 t5_141\">. These fair value measurements are </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t6_141\">categorised as Level 3 within the fair value hierarchy, as they were based on vessel-speci\ufb01c negotiated prices or </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t7_141\">o\ufb00ers rather than quoted prices in an active market. This assessment resulted in an impairment loss of US$23.7 </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t8_141\">million in respect of \ufb01fteen vessels, recognised within \u201cImpairment of vessels\u201d in the Consolidated Statement of Pro\ufb01t </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t9_141\">or Loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_141 ta_141\">Following recognition of the impairment losses, the carrying amount of fourteen impaired vessels was reduced from </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 tb_141\">US$268.8 million to US$245.6 million. Together with the carrying amount of vessels not impaired, the remaining \ufb02eet </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 tc_141\">was reclassi\ufb01ed to AHFS at a total amount of US$367.7 million (see Note 25). As fair value less costs to sell was based </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 td_141\">on signed MoAs, non-binding MoUs and other o\ufb00ers, no sensitivity analysis has been presented. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 te_141\">The impairment losses recognised in the year are summarised below. </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"t5565e74c3f1cf523a4fb7715035f4a5c\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s3_141 tf_141_new\">Vessel type </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_141 tg_141_new\">Number of </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_141 th_141_new\">vessels </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_141 ti_141_new\">Carrying </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_141 tj_141_new\">amount before </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_141 tk_141_new\">impairment </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_141 tl_141_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_141 tm_141_new\">Impairment loss </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_141 tn_141_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_141 to_141_new\">Recoverable </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_141 tp_141_new\">amount </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_141 tq_141_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_141 tr_141_new\">Supramax </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 ts_141_new\">5 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 tt_141_new\">140,893 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 tu_141_new\">(15,262) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 tv_141_new\">125,631 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_141 tw_141_new\">Handysize </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 tx_141_new\">9 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 ty_141_new\">127,859 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 tz_141_new\">(7,890) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t10_141_new\">119,969 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_141 t11_141_new\">Total (impaired vessels in PPE) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_141 t12_141_new\">14 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t13_141_new\">268,752 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t14_141_new\">(23,152) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t15_141_new\">245,600 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_141 t16_141_new\">Supramax </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t17_141_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t18_141_new\">49,629 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t19_141_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1a_141_new\">49,629 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1b_141_new\">Handysize </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1c_141_new\">5 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1d_141_new\">72,436 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1e_141_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1f_141_new\">72,436 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1g_141_new\">Total (reclassi\ufb01ed without impairment) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_141 t1h_141_new\">7 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1i_141_new\">122,065 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_141 t1j_141_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1k_141_new\">122,065 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1l_141_new\">Total reclassi\ufb01ed from PPE to AHFS </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1m_141_new\">21 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1n_141_new\">390,817 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1o_141_new\">(23,152) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1p_141_new\">367,665 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1q_141_new\">Handysize vessel impaired after </span><span class=\"t s8_141 t1r_141_new\">reclassi\ufb01cation </span><span class=\"t s5_141 t1s_141_new\">to AHFS </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_141 t1t_141_new\">(Note 25) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1u_141_new\">1 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1v_141_new\">11,821 </span><span class=\"t s9_141 t1w_141_new\">1 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1x_141_new\">(551) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1y_141_new\">11,270 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_141 t1z_141_new\">Total </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t20_141_new\">22 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t21_141_new\">402,638 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t22_141_new\">(23,703) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t23_141_new\">378,935</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s1_141 t24_141\">Of the US$23.7 million total impairment recognised across vessels in the year, US$23.2 million was recognised at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t25_141\">point of reclassi\ufb01cation to assets held for sale and is included within the table above. A further US$0.6 million was </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t26_141\">recognised in respect of one vessel following its reclassi\ufb01cation to assets held for sale, where the agreed sale price </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t27_141\">subsequently fell below the carrying amount of the vessel within assets held for sale; this further impairment is set out </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t28_141\">in Note 25. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_141 t29_141\">Management will continue to monitor market developments, including charter rate trends and asset values, for </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t2a_141\">potential indicators of further impairment or reversal in subsequent reporting periods.</span><span style=\"display:block;height:0px\"></span>\n        \n        \n          <span class=\"t s9_141 t2b_141\">1 </span><span class=\"t s8_141 t2c_141\">Reclassi\ufb01ed to AHFS in prior year.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    \n        <span class=\"t s1_147 tx_147\">25. </span><span class=\"t s1_147 ty_147\">ASSETS HELD FOR SALE </span><span style=\"display:block;height:0px\"></span>\n\n        <table cellpadding=\"5\" class=\"t2ceb79293dac0f2f07b5fa7c434a58b0\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t s2_147 tz_147_new\">1 April 2025 to </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_147 t10_147_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_147 t11_147_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_147 t12_147_new\">Balance at 1 April 2025 </span></td>\n              <td style=\"width:auto\"><span class=\"t s5_147 t13_147_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s9_147 t14_147_new\">Fair value impact at date of transition from investment entity (Note 4) </span></td>\n              <td style=\"width:auto\"><span class=\"t s4_147 t15_147_new\">95,852 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s4_147 t16_147_new\">Additions </span></td>\n              <td style=\"width:auto\"><span class=\"t s4_147 t17_147_new\">624 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s9_147 t18_147_new\">Reclassi\ufb01cation from vessels, property, plant and equipment </span></td>\n              <td style=\"width:auto\"><span class=\"t s4_147 t19_147_new\">367,665 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s4_147 t1a_147_new\">Impairment </span></td>\n              <td style=\"width:auto\"><span class=\"t s4_147 t1b_147_new\">(552) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s9_147 t1c_147_new\">Disposals (delivered to buyers) </span></td>\n              <td style=\"width:auto\"><span class=\"t s4_147 t1d_147_new\">(374,307) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_147 t1e_147_new\">Balance at 31 March 2026 </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_147 t1f_147_new\">89,282</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t s7_147 t1g_147\">At 31 March 2026, \ufb01ve vessels were classi\ufb01ed as assets held for sale (\u201cAHFS\u201d), re\ufb02ecting the lower of carrying value </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1h_147\">and fair value less cost to sell. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_147 t1i_147\">Following the Board\u2019s decision, taken prior to the balance sheet date, to pursue an orderly wind-down of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1j_147\">Group, management committed to a plan to dispose of the Group\u2019s remaining \ufb02eet. The reclassi\ufb01cations re\ufb02ect the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1k_147\">committed plan to actively locate buyers, and management\u2019s assessment that the disposal of these vessels was highly </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1l_147\">probable within 12 months of each reclassi\ufb01cation. The IFRS 5 reclassi\ufb01cation at the reporting date was assessed on </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_147 t1m_147\">this basis, independently of the Group\u2019s adoption of a non-going concern basis of preparation, and is presented as </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1n_147\">a separate critical accounting judgement (see Note 3(d)). </span><span class=\"t s8_147 t1o_147\">As the whole business of the Group is being disposed of, on </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_147 t1p_147\">that basis the entity is not disposing of a component of its business as set out in IFRS 5 and hence no portion of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_147 t1q_147\">results of the Group for the year are disclosed as discontinued operations. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_147 t1r_147\">There were no other assets or liabilities associated with the vessels that were held for sale at the reporting date. The </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_147 t1s_147\">IFRS 5 criteria were assessed as met for these vessels based on conditions existing at the balance sheet date: two </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1t_147\">vessels were the subject of non-binding Memoranda of Understanding (\u201cMoUs\u201d) with prospective buyers, setting out </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1u_147\">the commercial intent and key terms of the proposed disposals; and the remaining three vessels were the subject of </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1v_147\">advanced sales discussions with prospective buyers at the reporting date, with non-binding o\ufb00ers received shortly </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1w_147\">after the year end. In each case, management had committed to a plan to dispose of the vessels with their charters </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1x_147\">attached, and the sales were considered highly probable to complete within 12 months of reclassi\ufb01cation. </span><span class=\"t s8_147 t1y_147\">Subsequent</span><span style=\"display:block;height:0px\"></span>\n      \n        <span class=\"t s6_148 t9_148\">to the balance sheet date, one vessel was delivered to buyers in June 2026, with the remaining vessel sales and </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 ta_148\">deliveries expected to be completed during 2026. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 tb_148\">Depreciation ceased on reclassi\ufb01cation to AHFS, and the assets are carried at the lower of their carrying amount and </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 tc_148\">fair value less costs to sell. During the year, an impairment loss of US$0.6 million was recognised in respect of one </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 td_148\">vessel within AHFS where the agreed sale price reduced below its carrying amount as an asset held for sale. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 te_148\">During the year ended 31 March 2026, the Group also recognised US$1.3 million of additional delivery-related </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 tf_148\">costs in connection with vessel disposals. These amounts are presented within \u201cLoss on disposal of vessels\u201d in the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 tg_148\">Consolidated Statement of Pro\ufb01t or Loss.</span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717230930124": {
   "value": "\n      <span class=\"t s4_131 tg_131\">11. </span><span class=\"t s4_131 th_131\">FINANCE INCOME </span><span style=\"display:block;height:0px\"></span>\n      <table cellpadding=\"5\" class=\"tff10120d66d9410e21a244e8d3d6b708\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n        \n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s5_131 ti_131_new\">1 April 2025 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_131 tj_131_new\">March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_131 tk_131_new\">US$\u2019000s </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s7_131 tl_131_new\">Bank interest </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_131 tm_131_new\">3,545 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_131 tn_131_new\">Total \ufb01nance income </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_131 to_131_new\">3,545</span></td>\n          </tr>\n        \n      </table>\n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717231937679": {
   "value": "\n      \n        <span class=\"t s4_131 tp_131\">12. FINANCE COST </span><span style=\"display:block;height:0px\"></span>\n\n        <table cellpadding=\"5\" class=\"t978fd315d29c2ac0170e0de21d139af8\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t s5_131 tq_131_new\">1 April 2025 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_131 tr_131_new\">March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_131 ts_131_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s7_131 tt_131_new\">Interest on bank loans and other borrowings </span></td>\n              <td style=\"width:auto\"><span class=\"t s7_131 tu_131_new\">(7,266) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s7_131 tv_131_new\">Amortisation of upfront fees on bank loans </span></td>\n              <td style=\"width:auto\"><span class=\"t s7_131 tw_131_new\">(2,572) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s7_131 tx_131_new\">Interest on lease liabilities </span></td>\n              <td style=\"width:auto\"><span class=\"t s7_131 ty_131_new\">(464) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s8_131 tz_131_new\">Total \ufb01nance cost </span></td>\n              <td style=\"width:auto\"><span class=\"t s8_131 t10_131_new\">(10,302)</span></td>\n            </tr>\n          \n        </table>\n      \n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717233024760": {
   "value": "\n        <span class=\"t s4_131 tp_131\">12. FINANCE COST </span><span style=\"display:block;height:0px\"></span>\n\n        <table cellpadding=\"5\" class=\"t978fd315d29c2ac0170e0de21d139af8\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t s5_131 tq_131_new\">1 April 2025 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_131 tr_131_new\">March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_131 ts_131_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s7_131 tt_131_new\">Interest on bank loans and other borrowings </span></td>\n              <td style=\"width:auto\"><span class=\"t s7_131 tu_131_new\">(7,266) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s7_131 tv_131_new\">Amortisation of upfront fees on bank loans </span></td>\n              <td style=\"width:auto\"><span class=\"t s7_131 tw_131_new\">(2,572) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s7_131 tx_131_new\">Interest on lease liabilities </span></td>\n              <td style=\"width:auto\"><span class=\"t s7_131 ty_131_new\">(464) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s8_131 tz_131_new\">Total \ufb01nance cost </span></td>\n              <td style=\"width:auto\"><span class=\"t s8_131 t10_131_new\">(10,302)</span></td>\n            </tr>\n          \n        </table>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717233105536": {
   "value": "\n      <span class=\"t s4_131 t11_131\">13. </span><span class=\"t s4_131 t12_131\">TAXATION </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_131 t13_131\">The majority of the Group\u2019s taxable income is located in Singapore, and therefore the majority of the tax base is </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_131 t14_131\">subject to Singapore tax legislation. The Group was granted incentives under the Approved International Shipping </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_131 t15_131\">Enterprise (\u201cAIS\u201d) Scheme. As such, the shipping pro\ufb01ts of the Group are exempted from income tax under </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_131 t16_131\">Section 13E of the Singapore Income Tax Act. The shipping pro\ufb01ts of the subsidiaries incorporated in Singapore are </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_131 t17_131\">exempted from income tax under Section 13A of the Singapore Income Tax Act. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_131 t18_131\">Income other than shipping pro\ufb01ts are taxable at the prevailing Singapore Corporate income tax rate of 17%. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_131 t19_131\">The tax rate used for the 2026 and 2025 charges were based on corporate tax rates in the respective jurisdictions, </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_131 t1a_131\">being 17% for Singapore, 16.5% for Hong Kong, 27% for South Africa and 25% for United Kingdom. The Company </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_131 t1b_131\">is incorporated in Guernsey, where companies are subject to a standard rate of corporate income tax of 0%. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_131 t1c_131\">The reconciliation of the e\ufb00ective tax rate set out in (b) below has therefore been prepared by reference to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_131 t1d_131\">Company\u2019s domestic tax rate of 0%. </span><span style=\"display:block;height:0px\"></span>\n      \n        <span class=\"t s1_131 t1e_131\">a) </span><span class=\"t s1_131 t1f_131\">Analysis of tax charge in the period </span><span style=\"display:block;height:0px\"></span>\n        \n          <table cellpadding=\"5\" class=\"t475c6a9c59def208bd3a4ef01f6d5471\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s9_131 t1g_131_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_131 t1h_131_new\">ended 31 March </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_131 t1i_131_new\">2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_131 t1j_131_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_131 t1k_131_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_131 t1l_131_new\">ended 31 March </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_131 t1m_131_new\">2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_131 t1n_131_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_131 t1o_131_new\">Current tax </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1p_131_new\">Current year charge </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1q_131_new\">423 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1r_131_new\">352 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1s_131_new\">Adjustments in respect of prior years </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1t_131_new\">(45) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1u_131_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1v_131_new\">Withholding tax </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1w_131_new\">147 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1x_131_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_131 t1y_131_new\">Income current tax charge </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_131 t1z_131_new\">525 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_131 t20_131_new\">352 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_131 t21_131_new\">Deferred tax </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_131 t22_131_new\">Origination and reversal of temporary di\ufb00erences </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t23_131_new\">1,106 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t24_131_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_131 t25_131_new\">Total deferred tax charge </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_131 t26_131_new\">1,106 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_131 t27_131_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_131 t28_131_new\">Total income tax charge for the year </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_131 t29_131_new\">1,631 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_131 t2a_131_new\">352</span></td>\n              </tr>\n            \n          </table>\n        \n      \n    \n      \n        <span class=\"t s6_132 t9_132\">b) </span><span class=\"t s6_132 ta_132\">Reconciliation of e\ufb00ective tax rate </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_132 tb_132\">The total tax charge for the year reconciles to the loss before tax as follows. The reconciliation has been prepared </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_132 tc_132\">using the Company\u2019s domestic tax rate of 0% (Guernsey), re\ufb02ecting the jurisdiction in which the Company </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_132 td_132\">is incorporated. </span><span style=\"display:block;height:0px\"></span>\n        <table cellpadding=\"5\" class=\"t611c0327f85b80114ffa10b2adf0b401\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t s9_132 te_132_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_132 tf_132_new\">ended 31 March </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_132 tg_132_new\">2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_132 th_132_new\">US$\u2019000s </span></td>\n              <td style=\"width:auto\"><span class=\"t s9_132 ti_132_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_132 tj_132_new\">ended 31 March </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_132 tk_132_new\">2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_132 tl_132_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_132 tm_132_new\">Loss before tax </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 tn_132_new\">(44,441) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 to_132_new\">(78,261) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_132 tp_132_new\">Addback: net losses in the nil-rate jurisdictions </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 tq_132_new\">83,971 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 tr_132_new\">78,415 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_132 ts_132_new\">Less: income exempt from tax (principally AIS-exempt shipping) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 tt_132_new\">(38,766) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 tu_132_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_132 tv_132_new\">Pro\ufb01t before tax subject to tax in tax-paying jurisdictions </span></td>\n              <td style=\"width:auto\"><span class=\"t se_132 tw_132_new\">764 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_132 tx_132_new\">154 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_132 ty_132_new\">Tax at weighted average applicable rate (31 March 2026: 17.4%, 31 March 2025: 19.6%) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 tz_132_new\">133 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t10_132_new\">30 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_132 t11_132_new\">E\ufb00ect of tax losses and deferred tax assets not expected to be utilised </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t12_132_new\">1,410 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t13_132_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_132 t14_132_new\">Adjustments in respect of prior years </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t15_132_new\">(45) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t16_132_new\">96 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_132 t17_132_new\">Other exempted amounts </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t18_132_new\">(14) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t19_132_new\">226 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_132 t1a_132_new\">Withholding tax </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t1b_132_new\">147 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t1c_132_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_132 t1d_132_new\">Total income tax charge for the year </span></td>\n              <td style=\"width:auto\"><span class=\"t se_132 t1e_132_new\">1,631 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_132 t1f_132_new\">352</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t sg_132 t1g_132\">c) </span><span class=\"t sg_132 t1h_132\">Deferred tax </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_132 t1i_132\">Movements in the net deferred tax balance during the year were as follows: </span><span style=\"display:block;height:0px\"></span>\n\n        <table cellpadding=\"5\" class=\"t8be0757e165e15c9eb7a4eb7c7eefa83\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t s9_132 t1j_132_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_132 t1k_132_new\">ended 31 March </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_132 t1l_132_new\">2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_132 t1m_132_new\">US$\u2019000s </span></td>\n              <td style=\"width:auto\"><span class=\"t s9_132 t1n_132_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_132 t1o_132_new\">ended 31 March </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_132 t1p_132_new\">2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_132 t1q_132_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_132 t1r_132_new\">Deferred tax assets </span></td>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_132 t1s_132_new\">Opening balance </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t1t_132_new\">75 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t1u_132_new\">174 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_132 t1v_132_new\">Fair value impact at date of transition from investment entity (Note 4) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t1w_132_new\">906 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t1x_132_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_132 t1y_132_new\">Charge to pro\ufb01t or loss \u2013 other timing di\ufb00erences </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t1z_132_new\">(746) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t20_132_new\">(106) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_132 t21_132_new\">Charge to pro\ufb01t or loss \u2013 unutilised tax losses </span><span class=\"t sh_132 t22_132_new\">1 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t23_132_new\">(360) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t24_132_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_132 t25_132_new\">Recognised in OCI \u2013 remeasurement of de\ufb01ned bene\ufb01t obligation </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t26_132_new\">163 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t27_132_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_132 t28_132_new\">E\ufb00ect of foreign currency exchange di\ufb00erences </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t29_132_new\">62 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t2a_132_new\">7 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_132 t2b_132_new\">Closing balance </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_132 t2c_132_new\">100 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_132 t2d_132_new\">75</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t sg_132 t2e_132\">Comprising: </span><span style=\"display:block;height:0px\"></span>\n\n        <table cellpadding=\"5\" class=\"tbfd87cb381ee780b1778f0ef5006281e\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t sa_132 t2f_132_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_132 t2g_132_new\">US$\u2019000s </span></td>\n              <td style=\"width:auto\"><span class=\"t sa_132 t2h_132_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_132 t2i_132_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_132 t2j_132_new\">Deferred tax assets </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t2k_132_new\">140 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t2l_132_new\">75 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_132 t2m_132_new\">Deferred tax liabilities </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t2n_132_new\">(40) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t2o_132_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_132 t2p_132_new\">Closing balance </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_132 t2q_132_new\">100 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_132 t2r_132_new\">75</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t sh_132 t2s_132\">1 </span><span class=\"t sd_132 t2t_132\">At 31 March 2026, unrecognised tax losses in tax-paying jurisdictions were not material to the Group. Accordingly, no further disclosure of the </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_132 t2u_132\">amount or expiry pro\ufb01le of such losses has been presented.</span><span style=\"display:block;height:0px\"></span>\n      \n    \n      \n        <span class=\"t s1_133 t2_133\">At 31 March 2026, the Group recognised a deferred tax asset of US$0.14 million (within \u201cTrade and other </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t3_133\">receivables\u201d, see Note 21) and a deferred tax liability of US$0.04 million (within \u201cOther non-current liabilities\u201d). The </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t4_133\">deferred tax asset principally relates to temporary di\ufb00erences in respect of share-based payments and other short- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t5_133\">term timing di\ufb00erences, and the deferred tax liability principally relates to other temporary timing di\ufb00erences.</span><span style=\"display:block;height:0px\"></span>\n      \n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717233307267": {
   "value": "\n        <span class=\"t s1_131 t1e_131\">a) </span><span class=\"t s1_131 t1f_131\">Analysis of tax charge in the period </span><span style=\"display:block;height:0px\"></span>\n        \n          <table cellpadding=\"5\" class=\"t475c6a9c59def208bd3a4ef01f6d5471\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s9_131 t1g_131_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_131 t1h_131_new\">ended 31 March </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_131 t1i_131_new\">2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_131 t1j_131_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_131 t1k_131_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_131 t1l_131_new\">ended 31 March </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_131 t1m_131_new\">2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_131 t1n_131_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_131 t1o_131_new\">Current tax </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1p_131_new\">Current year charge </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1q_131_new\">423 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1r_131_new\">352 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1s_131_new\">Adjustments in respect of prior years </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1t_131_new\">(45) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1u_131_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1v_131_new\">Withholding tax </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1w_131_new\">147 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1x_131_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_131 t1y_131_new\">Income current tax charge </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_131 t1z_131_new\">525 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_131 t20_131_new\">352 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_131 t21_131_new\">Deferred tax </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_131 t22_131_new\">Origination and reversal of temporary di\ufb00erences </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t23_131_new\">1,106 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t24_131_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_131 t25_131_new\">Total deferred tax charge </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_131 t26_131_new\">1,106 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_131 t27_131_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_131 t28_131_new\">Total income tax charge for the year </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_131 t29_131_new\">1,631 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_131 t2a_131_new\">352</span></td>\n              </tr>\n            \n          </table>\n        \n      \n        <span class=\"t s6_132 t9_132\">b) </span><span class=\"t s6_132 ta_132\">Reconciliation of e\ufb00ective tax rate </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_132 tb_132\">The total tax charge for the year reconciles to the loss before tax as follows. The reconciliation has been prepared </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_132 tc_132\">using the Company\u2019s domestic tax rate of 0% (Guernsey), re\ufb02ecting the jurisdiction in which the Company </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_132 td_132\">is incorporated. </span><span style=\"display:block;height:0px\"></span>\n        <table cellpadding=\"5\" class=\"t611c0327f85b80114ffa10b2adf0b401\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t s9_132 te_132_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_132 tf_132_new\">ended 31 March </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_132 tg_132_new\">2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_132 th_132_new\">US$\u2019000s </span></td>\n              <td style=\"width:auto\"><span class=\"t s9_132 ti_132_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_132 tj_132_new\">ended 31 March </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_132 tk_132_new\">2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_132 tl_132_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_132 tm_132_new\">Loss before tax </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 tn_132_new\">(44,441) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 to_132_new\">(78,261) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_132 tp_132_new\">Addback: net losses in the nil-rate jurisdictions </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 tq_132_new\">83,971 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 tr_132_new\">78,415 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_132 ts_132_new\">Less: income exempt from tax (principally AIS-exempt shipping) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 tt_132_new\">(38,766) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 tu_132_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_132 tv_132_new\">Pro\ufb01t before tax subject to tax in tax-paying jurisdictions </span></td>\n              <td style=\"width:auto\"><span class=\"t se_132 tw_132_new\">764 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_132 tx_132_new\">154 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_132 ty_132_new\">Tax at weighted average applicable rate (31 March 2026: 17.4%, 31 March 2025: 19.6%) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 tz_132_new\">133 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t10_132_new\">30 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_132 t11_132_new\">E\ufb00ect of tax losses and deferred tax assets not expected to be utilised </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t12_132_new\">1,410 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t13_132_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_132 t14_132_new\">Adjustments in respect of prior years </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t15_132_new\">(45) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t16_132_new\">96 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_132 t17_132_new\">Other exempted amounts </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t18_132_new\">(14) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t19_132_new\">226 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_132 t1a_132_new\">Withholding tax </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t1b_132_new\">147 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t1c_132_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_132 t1d_132_new\">Total income tax charge for the year </span></td>\n              <td style=\"width:auto\"><span class=\"t se_132 t1e_132_new\">1,631 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_132 t1f_132_new\">352</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t sg_132 t1g_132\">c) </span><span class=\"t sg_132 t1h_132\">Deferred tax </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_132 t1i_132\">Movements in the net deferred tax balance during the year were as follows: </span><span style=\"display:block;height:0px\"></span>\n\n        <table cellpadding=\"5\" class=\"t8be0757e165e15c9eb7a4eb7c7eefa83\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t s9_132 t1j_132_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_132 t1k_132_new\">ended 31 March </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_132 t1l_132_new\">2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_132 t1m_132_new\">US$\u2019000s </span></td>\n              <td style=\"width:auto\"><span class=\"t s9_132 t1n_132_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_132 t1o_132_new\">ended 31 March </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_132 t1p_132_new\">2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_132 t1q_132_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_132 t1r_132_new\">Deferred tax assets </span></td>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_132 t1s_132_new\">Opening balance </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t1t_132_new\">75 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t1u_132_new\">174 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_132 t1v_132_new\">Fair value impact at date of transition from investment entity (Note 4) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t1w_132_new\">906 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t1x_132_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_132 t1y_132_new\">Charge to pro\ufb01t or loss \u2013 other timing di\ufb00erences </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t1z_132_new\">(746) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t20_132_new\">(106) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_132 t21_132_new\">Charge to pro\ufb01t or loss \u2013 unutilised tax losses </span><span class=\"t sh_132 t22_132_new\">1 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t23_132_new\">(360) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t24_132_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_132 t25_132_new\">Recognised in OCI \u2013 remeasurement of de\ufb01ned bene\ufb01t obligation </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t26_132_new\">163 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t27_132_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_132 t28_132_new\">E\ufb00ect of foreign currency exchange di\ufb00erences </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t29_132_new\">62 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t2a_132_new\">7 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_132 t2b_132_new\">Closing balance </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_132 t2c_132_new\">100 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_132 t2d_132_new\">75</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t sg_132 t2e_132\">Comprising: </span><span style=\"display:block;height:0px\"></span>\n\n        <table cellpadding=\"5\" class=\"tbfd87cb381ee780b1778f0ef5006281e\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t sa_132 t2f_132_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_132 t2g_132_new\">US$\u2019000s </span></td>\n              <td style=\"width:auto\"><span class=\"t sa_132 t2h_132_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_132 t2i_132_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_132 t2j_132_new\">Deferred tax assets </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t2k_132_new\">140 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t2l_132_new\">75 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_132 t2m_132_new\">Deferred tax liabilities </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t2n_132_new\">(40) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_132 t2o_132_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_132 t2p_132_new\">Closing balance </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_132 t2q_132_new\">100 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_132 t2r_132_new\">75</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t sh_132 t2s_132\">1 </span><span class=\"t sd_132 t2t_132\">At 31 March 2026, unrecognised tax losses in tax-paying jurisdictions were not material to the Group. Accordingly, no further disclosure of the </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_132 t2u_132\">amount or expiry pro\ufb01le of such losses has been presented.</span><span style=\"display:block;height:0px\"></span>\n      \n        <span class=\"t s1_133 t2_133\">At 31 March 2026, the Group recognised a deferred tax asset of US$0.14 million (within \u201cTrade and other </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t3_133\">receivables\u201d, see Note 21) and a deferred tax liability of US$0.04 million (within \u201cOther non-current liabilities\u201d). The </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t4_133\">deferred tax asset principally relates to temporary di\ufb00erences in respect of share-based payments and other short- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t5_133\">term timing di\ufb00erences, and the deferred tax liability principally relates to other temporary timing di\ufb00erences.</span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260718114438292": {
   "value": "\n          <table cellpadding=\"5\" class=\"t475c6a9c59def208bd3a4ef01f6d5471\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s9_131 t1g_131_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_131 t1h_131_new\">ended 31 March </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_131 t1i_131_new\">2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_131 t1j_131_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_131 t1k_131_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_131 t1l_131_new\">ended 31 March </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_131 t1m_131_new\">2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_131 t1n_131_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_131 t1o_131_new\">Current tax </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1p_131_new\">Current year charge </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1q_131_new\">423 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1r_131_new\">352 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1s_131_new\">Adjustments in respect of prior years </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1t_131_new\">(45) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1u_131_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1v_131_new\">Withholding tax </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1w_131_new\">147 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t1x_131_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_131 t1y_131_new\">Income current tax charge </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_131 t1z_131_new\">525 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_131 t20_131_new\">352 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_131 t21_131_new\">Deferred tax </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_131 t22_131_new\">Origination and reversal of temporary di\ufb00erences </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t23_131_new\">1,106 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_131 t24_131_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_131 t25_131_new\">Total deferred tax charge </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_131 t26_131_new\">1,106 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_131 t27_131_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_131 t28_131_new\">Total income tax charge for the year </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_131 t29_131_new\">1,631 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_131 t2a_131_new\">352</span></td>\n              </tr>\n            \n          </table>\n        ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717234020114": {
   "value": "\n      \n        \n          <span class=\"t s2_133 t6_133\">14. </span><span class=\"t s2_133 t7_133\">FINANCIAL INSTRUMENTS AT FAIR VALUE </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 t8_133\">Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 t9_133\">transaction between market participants at the measurement date, regardless of whether that price is directly </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 ta_133\">observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability, </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tb_133\">the group takes into account the characteristics of the asset or liability if market participants would take those </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tc_133\">characteristics into account when pricing the asset or liability at the measurement date. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 td_133\">IFRS 13 requires that a fair value hierarchy be established that prioritises the inputs to valuation techniques used to </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 te_133\">measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tf_133\">assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tg_133\">The three levels of the fair value hierarchy under IFRS 13 are set as follows: </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 th_133\">\u2013 </span><span class=\"t s1_133 ti_133\">Level 1: inputs that are quoted market prices (unadjusted) in active markets for identical instruments; </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tj_133\">\u2013 </span><span class=\"t s3_133 tk_133\">Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tl_133\">directly (as prices) or indirectly (derived from prices). This category includes instruments valued using: quoted </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tm_133\">market prices in active markets for similar instruments; quoted for identical or similar instruments in markets </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tn_133\">that are considered less than active; or other valuation techniques in which all signi\ufb01cant inputs are directly or </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 to_133\">indirectly observable from market data. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tp_133\">\u2013 </span><span class=\"t s3_133 tq_133\">Level 3: Inputs that are unobservable. This category includes all instruments for which the valuation technique </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tr_133\">includes inputs not based on observable data and the unobservable inputs have a signi\ufb01cant e\ufb00ect on the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 ts_133\">instrument\u2019s valuation. This category includes instruments that are valued based on quoted prices for similar </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tt_133\">instruments but for which signi\ufb01cant unobservable adjustments or assumptions are required to re\ufb02ect di\ufb00erences </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tu_133\">between the instruments. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tv_133\">The level in the fair value hierarchy within which the fair value measurement is categorised is determined on the basis </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tw_133\">of the lowest level input that is signi\ufb01cant to the fair value measurement. For this purpose, the signi\ufb01cance of an input </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tx_133\">is assessed against the fair value measurement in its entirety. If a fair value measurement uses observable inputs that </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 ty_133\">require signi\ufb01cant adjustment based on unobservable inputs, that measurement is a Level 3 measurement. Assessing </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tz_133\">the signi\ufb01cance of a particular input to the fair value measurement requires judgement, considering factors speci\ufb01c </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t10_133\">to the asset or liability. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t11_133\">At 31 March 2026, the Group\u2019s \ufb01nancial assets measured at fair value comprise its interest in a legacy de\ufb01ned </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t12_133\">bene\ufb01t pension fund surplus of US$1,809,000, designated at fair value through other comprehensive income on </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t13_133\">initial recognition under IFRS 9 (see Note 20). The Group has classi\ufb01ed this investment within Level 2 of the fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 t14_133\">hierarchy on the basis that the fair value is determined by reference to the Group\u2019s proportionate share of the net </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 t15_133\">asset value of the underlying portfolio of equity, bonds and cash held by the pension fund, which is itself measured </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 t16_133\">using observable market data (primarily quoted prices in active markets for the underlying instruments). At 31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t17_133\">2025, the Group held \ufb01nancial assets at fair value through pro\ufb01t or loss of US$364.4 million representing the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 t18_133\">investment in TMI Holdco Limited (\u201cHoldco\u201d) and the SPVs, prior to the change in status from investment entity to </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t19_133\">operating group described in Note 4. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t1a_133\">The following table provides an analysis of \ufb01nancial instruments that are measured subsequent to initial recognition </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t1b_133\">at fair value, grouped into Levels 1 to 3 based on the degree to which the fair value is observable: </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"t9db8256711ae78dabb087659cd06d607\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_133 t1c_133_new\">31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_133 t1d_133_new\">Level 1 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_133 t1e_133_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_133 t1f_133_new\">Level 2 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_133 t1g_133_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_133 t1h_133_new\">Level 3 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_133 t1i_133_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_133 t1j_133_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_133 t1k_133_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_133 t1l_133_new\">Financial assets </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_133 t1m_133_new\">Financial assets at fair value through other comprehensive </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_133 t1n_133_new\">income </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_133 t1o_133_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_133 t1p_133_new\">1,809 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_133 t1q_133_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_133 t1r_133_new\">1,809 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s9_133 t1s_133_new\">Total \ufb01nancial assets </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_133 t1t_133_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_133 t1u_133_new\">1,809 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_133 t1v_133_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_133 t1w_133_new\">1,809</span></td>\n              </tr>\n            \n          </table>\n        \n      \n    \n      \n        \n          <table cellpadding=\"5\" class=\"td507b7c429e8c96155ee9bfbd0497a74\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_134 t9_134_new\">31 March 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_134 ta_134_new\">Level 1 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_134 tb_134_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_134 tc_134_new\">Level 2 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_134 td_134_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_134 te_134_new\">Level 3 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_134 tf_134_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_134 tg_134_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_134 th_134_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s9_134 ti_134_new\">Financial assets </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_134 tj_134_new\">Financial assets at fair value through pro\ufb01t or loss </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_134 tk_134_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_134 tl_134_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_134 tm_134_new\">364,444 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_134 tn_134_new\">364,444 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_134 to_134_new\">Total \ufb01nancial assets </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_134 tp_134_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_134 tq_134_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_134 tr_134_new\">364,444 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_134 ts_134_new\">364,444</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t sd_134 tt_134\">There were no transfers between levels of the fair value hierarchy during the year. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t m0_134 se_134 tu_134\">Derivative \ufb01nancial instruments </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 tv_134\">During the year ended 31 March 2026, the Group\u2019s derivative \ufb01nancial instruments comprised bunker swap contracts. </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 tw_134\">Bunker swap contracts were entered into to manage exposure to marine fuel price \ufb02uctuations associated with </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 tx_134\">forecast voyage activity. The derivative was classi\ufb01ed within Level 2 of the IFRS 13 fair value hierarchy, with fair </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 ty_134\">value determined using observable forward curves (forward bunker prices) and discounted future cash \ufb02ows; no </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 tz_134\">signi\ufb01cant unobservable inputs were used in the valuation. All positions were settled and closed out prior to 31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t10_134\">2026 and, accordingly, no derivative \ufb01nancial instruments are recognised at the reporting date. The net gain on </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t11_134\">derivative \ufb01nancial instruments recognised in pro\ufb01t or loss for the year amounted to US$0.5 million (31 March 2025: </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t12_134\">US$0.1 million), and is presented within \u201cNet gain/(loss) on \ufb01nancial assets at fair value through pro\ufb01t or loss\u201d in the </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t13_134\">consolidated statement of pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t14_134\">No transfers between fair value hierarchy levels occurred during the year. </span><span style=\"display:block;height:0px\"></span>\n          \n          \n            <span class=\"t m0_134 se_134 t15_134\">Financial assets at fair value through pro\ufb01t or loss \u2013 prior year </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t16_134\">Until the change in status from investment entity to operating group on 1 April 2025 (see Note 4), the Company </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t17_134\">designated as Level 3 of the fair value hierarchy its investment in Holdco and the SPVs, with fair value determined </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t18_134\">as the consolidated NAV (fair value) of those entities. Following the change in status, the Group consolidates </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t19_134\">Holdco, the SPVs and the underlying vessel-owning subsidiaries on a line-by-line basis from the date of transition; </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1a_134\">consequently, no \ufb01nancial assets are measured at fair value through pro\ufb01t or loss in the consolidated balance sheet </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1b_134\">at 31 March 2026. </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t1c_134\">The narrative and tables relating to the prior year (year ended 31 March 2025) Level 3 valuations and the related </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1d_134\">charter-free price risk sensitivity have been retained below to provide the comparative period. </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1e_134\">The determination of what constitutes \u2018observable\u2019 requires signi\ufb01cant judgement. Observable data is considered to </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t1f_134\">be that market data that is readily available, regularly distributed or updated, reliable, not proprietary, and provided </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1g_134\">by independent sources that are actively involved in the relevant market. </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t1h_134\">At 31 March 2025, the Group\u2019s entire investment portfolio was designated by the Board as Level 3 of the fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t1i_134\">hierarchy, due to the level of unobservable market information in determining the fair value. As a result, all the </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1j_134\">information below relates to the Group\u2019s Level 3 assets. </span><span style=\"display:block;height:0px\"></span>\n\n            <table cellpadding=\"5\" class=\"t50e2d86b2db064ff75401c2e8e833a21\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n              \n                <tr>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"><span class=\"t s6_134 t1k_134_new\">1 April 2024 to </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_134 t1l_134_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_134 t1m_134_new\">US$\u2019000s </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1n_134_new\">Cost at the start of the year </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1o_134_new\">317,845 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1p_134_new\">Net cash transfers from TMI Holdco Limited </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1q_134_new\">(6,000) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1r_134_new\">Cost at the end of the year </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1s_134_new\">311,845 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_134 t1t_134_new\">Net gains on \ufb01nancial assets at the end of the year </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1u_134_new\">52,599 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_134 t1v_134_new\">Financial assets at fair value through pro\ufb01t or loss at the end of the year </span></td>\n                  <td style=\"width:auto\"><span class=\"t s9_134 t1w_134_new\">364,444 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_134 t1x_134_new\">Movement in net gains on \ufb01nancial assets at fair value through pro\ufb01t or loss </span></td>\n                  <td style=\"width:auto\"><span class=\"t sc_134 t1y_134_new\">(113,000)</span></td>\n                </tr>\n              \n            </table>\n          \n        \n      \n    \n      \n        \n          <span class=\"t s1_135 t2_135\">Valuation inputs of the underlying shipping vessels at 31 March 2025 </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t3_135\">The Executive Directors and Audit and Risk Committee Chair engaged in dialogue with the two independent valuation </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t4_135\">brokers, where the methodologies, controls and processes are communicated, assessed and challenged. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t5_135\">The charter-free valuations are determined using comparable recent sales as a starting point. Unobservable input </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t6_135\">adjustments are made for age, size, buyers\u2019 and sellers\u2019 price expectations for vessels currently being o\ufb00ered in </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t7_135\">the market (freight market sentiment), and also for particular speci\ufb01cation features of the vessels, such as Ballast </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 t8_135\">Water Treatment Systems and energy saving devices, and docking status. In line with standard industry practice, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t9_135\">independent brokers do not release speci\ufb01c quantitative information regarding most of the signi\ufb01cant unobservable </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 ta_135\">inputs used in the level 3 fair value measurements. The quantitative information not released relates to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 tb_135\">adjustments made for age and size of the vessels, as well as the freight market sentiment, therefore such information </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 tc_135\">is not disclosed. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 td_135\">The adjustments made for energy saving devices, other particular speci\ufb01cation features of the vessels, and their </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 te_135\">docking status are individually insigni\ufb01cant (less than US$1 million in total per each vessel), however their aggregate </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 tf_135\">impact on the fair value of the Group\u2019s \ufb02eet might be material. A reasonably possible change in those inputs will not </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 tg_135\">change the fair value signi\ufb01cantly. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_135 th_135\">Price risk </span><span style=\"display:block;height:0px\"></span><span class=\"t m0_135 s5_135 ti_135\">Charter-free valuation for vessels </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 tj_135\">The price risk sensitivity disclosure below relates to the prior year only. At 31 March 2026, the Group\u2019s vessels are </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 tk_135\">recognised either as property, plant and equipment (Note 16) or as assets classi\ufb01ed as held for sale (Note 25). </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 tl_135\">Sensitivity to vessel valuations at 31 March 2026 is addressed in the impairment disclosure in Note 16 rather than in </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 tm_135\">this note. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 tn_135\">Price risk sensitivity analysis is based on charter-free valuations for vessels. If the ship values at 31 March 2025 were </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 to_135\">30% higher or lower, then the e\ufb00ect on the Consolidated Group\u2019s net assets and pro\ufb01t or loss would be as follows: </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"t8faba949d8d80ddcda1ccc9011ad04bb\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s6_135 tp_135_new\">Fair value </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_135 tq_135_new\">of vessels </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_135 tr_135_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_135 ts_135_new\">Possible </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_135 tt_135_new\">reasonable </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_135 tu_135_new\">change in fair </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_135 tv_135_new\">value </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_135 tw_135_new\">E\ufb00ect on net </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_135 tx_135_new\">assets and pro\ufb01t </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_135 ty_135_new\">or loss </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_135 tz_135_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s9_135 t10_135_new\">31 March 2025 </span><span class=\"t sa_135 t11_135_new\">1 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_135 t12_135_new\">437,345 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_135 t13_135_new\">+/-30% </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_135 t14_135_new\">+/- 131,203</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s2_135 t15_135\">The sensitivity rate of 30% is regarded as reasonable as it is based on a 20-year average of historical ship </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t16_135\">price movements.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n      \n        <span class=\"t sc_135 t17_135\">15. </span><span class=\"t sc_135 t18_135\">FINANCIAL RISK MANAGEMENT </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 t19_135\">The Board has overall responsibility for the establishment and oversight of the Group\u2019s risk management framework. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t1a_135\">Following the announcement of the Group\u2019s orderly wind-down, the \ufb01nancial risk management policies have been </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t1b_135\">refocused on managing the realisation of the Group\u2019s remaining assets and the orderly settlement of its liabilities over </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 t1c_135\">the wind-down period rather than on supporting ongoing operating activity. The Group\u2019s risk management policies </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 t1d_135\">are established to identify and analyse the risks faced by the Group, to set appropriate risk limits and controls and to </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t1e_135\">monitor risks and adherence to limits. Risk management policies are reviewed regularly to re\ufb02ect changes in market </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t1f_135\">conditions and the Group\u2019s activities. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t1g_135\">The Board, with the assistance of the Executive Directors, monitors and manages the \ufb01nancial risks relating to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 t1h_135\">operations of the Group through internal risk reports which analyse exposures by degree and magnitude of risk. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 t1i_135\">These risks include market risk (including currency risk and interest rate risk), credit and counterparty risk and liquidity </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t1j_135\">risk. Price risk on vessel values, which was previously identi\ufb01ed as a market risk by reference to the fair value of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 t1k_135\">Group\u2019s investment portfolio (see Note 14), is no longer a market risk for these Consolidated Financial Statements </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 t1l_135\">as the Group\u2019s vessels are recognised at cost (less impairment) within property, plant and equipment, or at lower of </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 t1m_135\">carrying value and fair value less costs to sell within assets held for sale. Price risk on vessel values is addressed in the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t1n_135\">impairment disclosures (Note 16) and in the held for sale disclosures (Note 25).</span><span style=\"display:block;height:0px\"></span>\n      \n    \n      \n        \n          <span class=\"t sa_135 t1o_135\">1 </span><span class=\"t sb_135 t1p_135\">Including 50% of the fair value of the vessel held through the joint venture arrangement and excluding vessels sold but not delivered as at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_135 t1q_135\">year-end.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    \n        <span class=\"t s6_136 t9_136\">For the 31 March 2025 information presented within this note, while the \ufb01nancial statements for the prior year </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_136 ta_136\">were prepared on an investment entity basis in accordance with IFRS 10, the disclosures in this note are presented </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 tb_136\">on a look-through basis, re\ufb02ecting the underlying \ufb01nancial assets and liabilities of the Group\u2019s subsidiaries. This </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_136 tc_136\">presentation was considered more representative of the Group\u2019s risk exposures going forward, given the strategic </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 td_136\">transformation of the Group\u2019s business model and the cessation of Investment Entity accounting with e\ufb00ect from </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 te_136\">1 April 2025. See Appendix B for more information of the Group\u2019s look-through \ufb01nancial information for the year </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 tf_136\">ended 31 March 2025. </span><span style=\"display:block;height:0px\"></span>\n        <table cellpadding=\"5\" class=\"t398e3e340d7886a125f6c2e9214e8e9e\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"><span class=\"t s8_136 tg_136_new\">Categories of \ufb01nancial instruments </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_136 th_136_new\">Financial assets at amortised cost </span></td>\n              <td style=\"width:auto\"><span class=\"t s8_136 ti_136_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_136 tj_136_new\">US$\u2019000s </span></td>\n              <td style=\"width:auto\"><span class=\"t s8_136 tk_136_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_136 tl_136_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_136 tm_136_new\">Cash and cash equivalents </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 tn_136_new\">72,023 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 to_136_new\">70,185 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_136 tp_136_new\">Trade receivables </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 tq_136_new\">749 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 tr_136_new\">25,411 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_136 ts_136_new\">Other receivables and assets </span><span class=\"t sc_136 tt_136_new\">(excluding non-\ufb01nancial instruments) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 tu_136_new\">4,878 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 tv_136_new\">7,218 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_136 tw_136_new\">Total \ufb01nancial assets at amortised cost </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_136 tx_136_new\">77,650 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_136 ty_136_new\">102,814 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_136 tz_136_new\">Financial assets at fair value through OCI </span></td>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_136 t10_136_new\">Other investments </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t11_136_new\">1,809 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t12_136_new\">4,758 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_136 t13_136_new\">Total \ufb01nancial asset at fair value through OCI </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_136 t14_136_new\">1,809 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_136 t15_136_new\">4,758 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_136 t16_136_new\">Financial liabilities at amortised cost </span></td>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_136 t17_136_new\">Trade, other payables and provisions </span><span class=\"t sc_136 t18_136_new\">(excluding non-\ufb01nancial instruments) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t19_136_new\">(14,864) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1a_136_new\">(30,233) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1b_136_new\">Bank and other borrowings </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1c_136_new\">(41,476) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1d_136_new\">(247,122) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1e_136_new\">Lease liabilities </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1f_136_new\">(771) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1g_136_new\">(16,639) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1h_136_new\">Other non-current liabilities </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1i_136_new\">\u2013 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1j_136_new\">(1,812) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_136 t1k_136_new\">Total \ufb01nancial liabilities </span></td>\n              <td style=\"width:auto\"><span class=\"t se_136 t1l_136_new\">(</span><span class=\"t sd_136 t1m_136_new\">5</span><span class=\"t se_136 t1n_136_new\">7,111) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_136 t1o_136_new\">295,806</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t s6_136 t1p_136\">The \ufb01nancial assets at fair value through other comprehensive income comprise the Group\u2019s interest in a legacy </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1q_136\">de\ufb01ned bene\ufb01t pension fund surplus, designated at fair value through other comprehensive income on initial </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1r_136\">recognition under IFRS 9 (see Note 20). At 31 March 2025, Other investments also included a US$0.9 million </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1s_136\">immaterial holding of listed equity shares measured at fair value through pro\ufb01t or loss, which was disposed of during </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1t_136\">the year ended 31 March 2026. </span><span style=\"display:block;height:0px\"></span>\n        \n          \n            <span class=\"t sf_136 t1u_136\">Currency risk </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1v_136\">The Group has assets and liabilities denominated in currencies other than United States Dollars, the functional </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1w_136\">currency. The Group is therefore exposed to currency risk as the value of those assets or liabilities will \ufb02uctuate </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1x_136\">due to changes in exchange rates. At 31 March 2026, the Group\u2019s non-USD \ufb01nancial instruments comprised cash </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1y_136\">balances of approximately US$1.8 million held in GBP, ZAR, SGD, HKD and EUR (31 March 2025: not material). This </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1z_136\">exposure represents approximately 2.6% of total cash and cash equivalents. Currency exposure is currently and is </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t20_136\">expected to remain over the wind-down period as insigni\ufb01cant. Consequently, no further quantitative information </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t21_136\">has been provided. In addition, the Group\u2019s interest in the legacy pension fund surplus (US$1.8 million at 31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t22_136\">2026; US$3.9 million at 31 March 2025), recognised within Other investments, is denominated in South African Rand </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t23_136\">and is subject to currency risk; fair value movements arising from changes in exchange rates are recognised in Other </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t24_136\">Comprehensive Income. </span><span style=\"display:block;height:0px\"></span>\n          <span class=\"t sf_136 t25_136\">Interest rate risk </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t26_136\">The Group is exposed to interest rate risk on its \ufb02oating rate \ufb01nancial instruments. These include bank borrowings </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t27_136\">and cash balances invested at short-term market interest rates, which are subject to \ufb02uctuations in prevailing market</span><span style=\"display:block;height:0px\"></span>\n        \n      \n        \n          <span class=\"t s1_137 t2_137\">interest rates that may a\ufb00ect the Group\u2019s \ufb01nancial position and cash \ufb02ows. Following the substantial repayment of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3_137\">the Group\u2019s bank borrowings during the year (with bank loans and other borrowings reducing from US$248.6 million </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t4_137\">at 31 March 2025 to US$41.5 million at 31 March 2026), the direction of the Group\u2019s net interest rate exposure has </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t5_137\">reversed: the Group is now in a net \ufb02oating-rate asset position, such that an increase in market interest rates would </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t6_137\">increase \ufb01nance income on cash balances by more than the increase in interest expense on the remaining \ufb02oating- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t7_137\">rate bank loans and other borrowings. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t8_137\">The table below summarises the Group\u2019s exposure to interest rate risks. </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"t1e670d43b7c9478f9c64f0b86efa4e67\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s2_137 t9_137_new\">31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_137 ta_137_new\">Floating rate </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_137 tb_137_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_137 tc_137_new\">Non-interest </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_137 td_137_new\">bearing </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_137 te_137_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_137 tf_137_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_137 tg_137_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_137 th_137_new\">Financial assets </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 ti_137_new\">Cash </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tj_137_new\">72,023 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tk_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tl_137_new\">72,023 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 tm_137_new\">Trade receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tn_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 to_137_new\">749 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tp_137_new\">749 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 tq_137_new\">Other receivables and assets </span><span class=\"t s7_137 tr_137_new\">(excluding non-\ufb01nancial instruments) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 ts_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tt_137_new\">4,878 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tu_137_new\">4,878 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 tv_137_new\">Other investments </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tw_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tx_137_new\">1,809 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 ty_137_new\">1,809 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_137 tz_137_new\">Total \ufb01nancial assets </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t10_137_new\">72,023 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_137 t11_137_new\">7,436 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t12_137_new\">79,459 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_137 t13_137_new\">Financial liabilities </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t14_137_new\">Other borrowings </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t15_137_new\">(18,382) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t16_137_new\">(23,094) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t17_137_new\">(41,476) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t18_137_new\">Trade, other payables and provisions </span><span class=\"t s7_137 t19_137_new\">(excluding non-\ufb01nancial instruments) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1a_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1b_137_new\">(14,864) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1c_137_new\">(14,864) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1d_137_new\">Lease liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1e_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1f_137_new\">(771) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1g_137_new\">(771) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_137 t1h_137_new\">Total \ufb01nancial liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t1i_137_new\">(18,382) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_137 t1j_137_new\">(</span><span class=\"t s8_137 t1k_137_new\">38,729</span><span class=\"t s5_137 t1l_137_new\">) </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t1m_137_new\">(5</span><span class=\"t s5_137 t1n_137_new\">7,111) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_137 t1o_137_new\">Total </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t1p_137_new\">53,641 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_137 t1q_137_new\">(3</span><span class=\"t s8_137 t1r_137_new\">1,293</span><span class=\"t s5_137 t1s_137_new\">) </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t1t_137_new\">22,348</span></td>\n              </tr>\n            \n          </table>\n\n          <table cellpadding=\"5\" class=\"tec1c07ff8c41c1cac286d2451af249e1\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s2_137 t1u_137_new\">31 March 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_137 t1v_137_new\">Floating rate </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_137 t1w_137_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_137 t1x_137_new\">Non-interest </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_137 t1y_137_new\">bearing </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_137 t1z_137_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_137 t20_137_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_137 t21_137_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_137 t22_137_new\">Financial assets </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t23_137_new\">Cash </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t24_137_new\">70,185 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t25_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t26_137_new\">70,185 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t27_137_new\">Trade receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t28_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t29_137_new\">25,411 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2a_137_new\">25,411 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2b_137_new\">Other receivables and assets </span><span class=\"t s7_137 t2c_137_new\">(excluding non-\ufb01nancial instruments) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2d_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2e_137_new\">7,218 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2f_137_new\">7,218 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_137 t2g_137_new\">Total \ufb01nancial assets </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t2h_137_new\">70,185 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t2i_137_new\">32,629 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t2j_137_new\">102,814 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_137 t2k_137_new\">Financial liabilities </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2l_137_new\">Bank and other borrowings </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2m_137_new\">(226,251) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2n_137_new\">(22,388) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2o_137_new\">(248,639) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_137 t2p_137_new\">Trade, other payables and provisions (excluding non-\ufb01nancial instruments) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2q_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2r_137_new\">(28,716) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2s_137_new\">(28,716) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2t_137_new\">Lease liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2u_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2v_137_new\">(16,639) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2w_137_new\">(16,639) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2x_137_new\">Other non-current liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2y_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2z_137_new\">(1,812) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t30_137_new\">(1,812) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_137 t31_137_new\">Total \ufb01nancial liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t32_137_new\">(226,251) </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t33_137_new\">(69,555) </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t34_137_new\">(295,806) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_137 t35_137_new\">Total </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t36_137_new\">(156,066) </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t37_137_new\">(36,926) </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t38_137_new\">(192,992)</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s9_137 t39_137\">The following details the Group\u2019s sensitivity to a 100 basis point (31 March 2025: 100 basis points) increase and </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3a_137\">decrease in interest rates on \ufb02oating interest rate bearing assets and liabilities, with 100 basis point (31 March 2025: </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_137 t3b_137\">100 basis points) being the Board\u2019s assessment of a reasonably possible change in interest rates over the next </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3c_137\">12 months and considered appropriate over the remaining wind-down period. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t s9_137 t3d_137\">At 31 March 2026, if interest rates had risen by 100 basis points (31 March 2025: 100 basis points), the increase in </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3e_137\">the Group\u2019s pro\ufb01t for the year and net assets attributable to holders of Company\u2019s Ordinary Shares would amount </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3f_137\">to approximately US$0.5 million (31 March 2025: decrease of US$1.6 million). Likewise, at 31 March 2026, if interest </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3g_137\">rates had decreased by 100 basis points (31 March 2025: 100 basis points), the decrease in the Group\u2019s pro\ufb01t for </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3h_137\">the year and net assets attributable to holders of Company\u2019s Shares would amount to approximately US$0.5 million </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3i_137\">(31 March 2025: increase of US$1.6 million). </span><span style=\"display:block;height:0px\"></span>\n          \n        \n        \n          <span class=\"t sa_137 t3j_137\">Credit and counterparty risk </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_137 t3k_137\">Credit and counterparty risk refers to the risk that a counterparty will default on its contractual obligations resulting </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3l_137\">in a \ufb01nancial loss to the Group. Credit risk primarily arises from cash and cash equivalents held with \ufb01nancial</span><span style=\"display:block;height:0px\"></span>\n        \n      \n        \n          <span class=\"t s6_138 t9_138\">institutions, trade and other receivables from charterers and suppliers, and other \ufb01nancial assets. Following the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 ta_138\">disposal of the majority of the Group\u2019s vessels during the year, the gross carrying value of trade receivables has </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 tb_138\">reduced signi\ufb01cantly (from US$25.4 million on a look-through basis at 31 March 2025 to US$2.1 million at 31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 tc_138\">2026), and the net carrying value re\ufb02ects a US$1.3 million expected credit loss allowance recognised in respect of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 td_138\">receivables more than 120 days past due. The Group does not have signi\ufb01cant credit risk exposure to any single </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 te_138\">counterparty, and ongoing credit evaluations are performed on the \ufb01nancial condition of counterparties. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 tf_138\">The table below analyses the Group\u2019s maximum exposure to credit risk. </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"tc039dbeca9ed65cbdc6a8ba8e5152f30\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s8_138 tg_138_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_138 th_138_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_138 ti_138_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_138 tj_138_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_138 tk_138_new\">Cash </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_138 tl_138_new\">72,023 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_138 tm_138_new\">70,185 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_138 tn_138_new\">Trade and other receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_138 to_138_new\">749 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_138 tp_138_new\">25,411 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_138 tq_138_new\">Other receivables and assets </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_138 tr_138_new\">4,878 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_138 ts_138_new\">7,218 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_138 tt_138_new\">Total </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_138 tu_138_new\">77,650 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_138 tv_138_new\">102,814</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s7_138 tw_138\">The Group maintains its cash with various banks to diversify credit risk. At 31 March 2026, total cash and cash </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 tx_138\">equivalents of US$72.0 million were held with several banking counterparties. These are subject to the Group\u2019s credit </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 ty_138\">monitoring policies including the monitoring of the credit ratings issued by recognised credit rating agencies. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 tz_138\">The credit risk of the Group\u2019s cash is mitigated as all cash is placed with reputable banking institutions with a sound </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t10_138\">credit rating of a single A (or equivalent) or higher as determined by an internationally recognised rating agency and </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t11_138\">where credit ratings are not available, it is placed with banking institutions with capital base and ratios that exceeds </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t12_138\">regulatory requirements.</span><span style=\"display:block;height:0px\"></span>\n        \n        \n          <span class=\"t sd_138 t13_138\">Liquidity risk </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t14_138\">Liquidity risk is the risk that the Group will not be able to meet its \ufb01nancial obligations as they fall due. The Board of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t15_138\">Directors has established an appropriate liquidity risk management framework for the management of the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t16_138\">short-, medium- and long-term funding and liquidity management requirements. The Group manages liquidity risk </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t17_138\">by maintaining adequate cash reserves and by monitoring forecast and actual cash \ufb02ows. The liquidity position of </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t18_138\">the Group at 31 March 2026 is materially stronger than at 31 March 2025 following the disposal of vessel-owning </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t19_138\">subsidiaries and the associated repayment of bank borrowings during the year, with cash and cash equivalents of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1a_138\">US$72.0 million (31 March 2025: US$70.2 million) and bank borrowings of US$41.5 million (31 March 2025: US$248.6 </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1b_138\">million). The Group\u2019s wind-down cash \ufb02ow forecasts indicate that the Group has su\ufb00icient liquidity to meet its </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1c_138\">obligations as they fall due over the remaining wind-down period. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t1d_138\">The table below shows the maturity of the Group\u2019s liabilities. The amounts disclosed are contractual, undiscounted </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1e_138\">cash \ufb02ows and may di\ufb00er from the actual cash \ufb02ows received or paid in the future as a result of early repayments </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1f_138\">arising from the Group\u2019s wind-down programme, including planned vessel sales and consequent debt repayments. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1g_138\">The Group\u2019s other borrowings of US$41.5 million at 31 March 2026 (31 March 2025: US$248.6 million) arose from sale </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t1h_138\">and leaseback transactions which did not satisfy the transfer-of-control criteria of IFRS 15. As a result, the Group </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t1i_138\">continues to recognise the underlying vessels within Vessels and property, plant and equipment or Assets held for </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1j_138\">sale and has recognised a \ufb01nancial liability for the proceeds received, measured at amortised cost. Each transaction </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1k_138\">includes a purchase option to repurchase the vessel at a predetermined price. Under the Group\u2019s orderly wind-down, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1l_138\">the Board expects each \ufb01nancial liability to be settled within the wind-down period either by exercising the purchase </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1m_138\">option followed by a sale or by allowing the option to lapse. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1n_138\">The maturity analysis below presents the contractual undiscounted cash \ufb02ows and may di\ufb00er from the actual cash </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1o_138\">\ufb02ows paid in the future as a result of early repayments.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n        \n          <table cellpadding=\"5\" class=\"tcfb5e91824a6a8b69ca8db0888f8ad4e\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s1_139 t2_139_new\">31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s1_139 t3_139_new\">Up to 12 months </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 t4_139_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s1_139 t5_139_new\">12 to 18 months </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 t6_139_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_139 t7_139_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 t8_139_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_139 t9_139_new\">Financial liabilities </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 ta_139_new\">Trade, other payables and provisions </span><span class=\"t s6_139 tb_139_new\">(excluding non-\ufb01nancial instruments) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 tc_139_new\">(14,503) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 td_139_new\">(361) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 te_139_new\">(14,864) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 tf_139_new\">Other borrowings </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 tg_139_new\">(19,857) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 th_139_new\">(21,619) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 ti_139_new\">(41,476) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 tj_139_new\">Lease liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 tk_139_new\">(771) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 tl_139_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 tm_139_new\">(771) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_139 tn_139_new\">Total \ufb01nancial liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_139 to_139_new\">(3</span><span class=\"t s7_139 tp_139_new\">5,131) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_139 tq_139_new\">(21,980) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_139 tr_139_new\">(5</span><span class=\"t s4_139 ts_139_new\">7,111)</span></td>\n              </tr>\n            \n          </table>\n\n          <table cellpadding=\"5\" class=\"t52ecc69ccd371e58dab73f060c6def0f\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s1_139 tt_139_new\">31 March 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_139 tu_139_new\">Up to 1 year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 tv_139_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s1_139 tw_139_new\">2 \u2013 5 years </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 tx_139_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_139 ty_139_new\">Greater than </span><span style=\"display:block;height:0px\"> </span><span class=\"t s1_139 tz_139_new\">5 years </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 t10_139_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_139 t11_139_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 t12_139_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_139 t13_139_new\">Financial liabilities </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 t14_139_new\">Trade and other payables </span><span class=\"t s6_139 t15_139_new\">(excluding non-\ufb01nancial instruments) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t16_139_new\">(28,716) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t17_139_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t18_139_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t19_139_new\">(28,716) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1a_139_new\">Bank borrowings </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1b_139_new\">(8,810) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1c_139_new\">(224,197) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1d_139_new\">(15,632) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1e_139_new\">(248,639) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1f_139_new\">Lease liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1g_139_new\">(16,624) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1h_139_new\">(15) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1i_139_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1j_139_new\">(16,639) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1k_139_new\">Other non-current liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1l_139_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1m_139_new\">(1,812) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1n_139_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1o_139_new\">(1,812) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_139 t1p_139_new\">Total \ufb01nancial liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_139 t1q_139_new\">(54,150) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_139 t1r_139_new\">(226,024) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_139 t1s_139_new\">(15,632) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_139 t1t_139_new\">(295,806)</span></td>\n              </tr>\n            \n          </table>\n        \n        \n          <span class=\"t s8_139 t1u_139\">Capital Risk Management </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t1v_139\">The capital structure of the Company consists of equity attributable to equity holders, comprising issued share </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t1w_139\">capital as disclosed in note 30, treasury shares, retained earnings and other reserves. Following the announcement </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t1x_139\">of the orderly wind-down of the Group, the objective of the Group\u2019s capital management has been refocused on </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t1y_139\">managing the realisation of the Group\u2019s remaining assets and the orderly settlement of its liabilities, with the intention </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t1z_139\">of returning value to shareholders during, and at the conclusion of, the wind-down. The Group manages its capital </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t20_139\">by monitoring forecast and actual cash \ufb02ows, by ensuring that su\ufb00icient liquidity is retained to meet liabilities as they </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t21_139\">fall due, and by applying surplus cash from vessel sales and trading cash \ufb02ows to the repayment of borrowings and to </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t22_139\">distributions to shareholders. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t23_139\">At 31 March 2026, the Group has other borrowings of US$41.5 million (31 March 2025: US$248.6 million), all of </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t24_139\">which represent \ufb01nancial liabilities arising from sale and leaseback transactions in respect of two vessels which did </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t25_139\">not satisfy the transfer-of-control criteria of IFRS 15. Each transaction includes a purchase option to repurchase </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t26_139\">the underlying vessel which is expected to be resolved within the Group\u2019s wind-down period. See Note 29 for </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t27_139\">further details. </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t28_139\">In addition, the Group continues to have available a secured senior revolving credit facility provided Nordea </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t29_139\">Bank Abp, Filial i Norge and Skandinaviska Enskilda Banken (Ab) Publ, Singapore Branch (the \u201cLenders\u201d) dated </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t2a_139\">5 December 2024 (see note 29 for further details), the committed amount of which has been signi\ufb01cantly reduced </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t2b_139\">during the year. The facility was undrawn at 31 March 2026 (31 March 2025: undrawn). </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t2c_139\">Given the Group\u2019s orderly wind-down, the Board no longer applies a forward-looking target gearing ratio. The </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t2d_139\">Group\u2019s remaining other borrowings are expected to be settled within the wind-down period from the proceeds of </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t2e_139\">forthcoming vessel sales and from the Group\u2019s available cash, with any residual surplus distributed to shareholders.</span><span style=\"display:block;height:0px\"></span>\n        \n      ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717234858142": {
   "value": "\n        \n          <span class=\"t s2_133 t6_133\">14. </span><span class=\"t s2_133 t7_133\">FINANCIAL INSTRUMENTS AT FAIR VALUE </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 t8_133\">Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 t9_133\">transaction between market participants at the measurement date, regardless of whether that price is directly </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 ta_133\">observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability, </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tb_133\">the group takes into account the characteristics of the asset or liability if market participants would take those </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tc_133\">characteristics into account when pricing the asset or liability at the measurement date. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 td_133\">IFRS 13 requires that a fair value hierarchy be established that prioritises the inputs to valuation techniques used to </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 te_133\">measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tf_133\">assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tg_133\">The three levels of the fair value hierarchy under IFRS 13 are set as follows: </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 th_133\">\u2013 </span><span class=\"t s1_133 ti_133\">Level 1: inputs that are quoted market prices (unadjusted) in active markets for identical instruments; </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tj_133\">\u2013 </span><span class=\"t s3_133 tk_133\">Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tl_133\">directly (as prices) or indirectly (derived from prices). This category includes instruments valued using: quoted </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tm_133\">market prices in active markets for similar instruments; quoted for identical or similar instruments in markets </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tn_133\">that are considered less than active; or other valuation techniques in which all signi\ufb01cant inputs are directly or </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 to_133\">indirectly observable from market data. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tp_133\">\u2013 </span><span class=\"t s3_133 tq_133\">Level 3: Inputs that are unobservable. This category includes all instruments for which the valuation technique </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tr_133\">includes inputs not based on observable data and the unobservable inputs have a signi\ufb01cant e\ufb00ect on the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 ts_133\">instrument\u2019s valuation. This category includes instruments that are valued based on quoted prices for similar </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tt_133\">instruments but for which signi\ufb01cant unobservable adjustments or assumptions are required to re\ufb02ect di\ufb00erences </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tu_133\">between the instruments. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tv_133\">The level in the fair value hierarchy within which the fair value measurement is categorised is determined on the basis </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tw_133\">of the lowest level input that is signi\ufb01cant to the fair value measurement. For this purpose, the signi\ufb01cance of an input </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tx_133\">is assessed against the fair value measurement in its entirety. If a fair value measurement uses observable inputs that </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 ty_133\">require signi\ufb01cant adjustment based on unobservable inputs, that measurement is a Level 3 measurement. Assessing </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tz_133\">the signi\ufb01cance of a particular input to the fair value measurement requires judgement, considering factors speci\ufb01c </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t10_133\">to the asset or liability. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t11_133\">At 31 March 2026, the Group\u2019s \ufb01nancial assets measured at fair value comprise its interest in a legacy de\ufb01ned </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t12_133\">bene\ufb01t pension fund surplus of US$1,809,000, designated at fair value through other comprehensive income on </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t13_133\">initial recognition under IFRS 9 (see Note 20). The Group has classi\ufb01ed this investment within Level 2 of the fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 t14_133\">hierarchy on the basis that the fair value is determined by reference to the Group\u2019s proportionate share of the net </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 t15_133\">asset value of the underlying portfolio of equity, bonds and cash held by the pension fund, which is itself measured </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 t16_133\">using observable market data (primarily quoted prices in active markets for the underlying instruments). At 31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t17_133\">2025, the Group held \ufb01nancial assets at fair value through pro\ufb01t or loss of US$364.4 million representing the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 t18_133\">investment in TMI Holdco Limited (\u201cHoldco\u201d) and the SPVs, prior to the change in status from investment entity to </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t19_133\">operating group described in Note 4. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t1a_133\">The following table provides an analysis of \ufb01nancial instruments that are measured subsequent to initial recognition </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t1b_133\">at fair value, grouped into Levels 1 to 3 based on the degree to which the fair value is observable: </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"t9db8256711ae78dabb087659cd06d607\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_133 t1c_133_new\">31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_133 t1d_133_new\">Level 1 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_133 t1e_133_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_133 t1f_133_new\">Level 2 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_133 t1g_133_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_133 t1h_133_new\">Level 3 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_133 t1i_133_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_133 t1j_133_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_133 t1k_133_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_133 t1l_133_new\">Financial assets </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_133 t1m_133_new\">Financial assets at fair value through other comprehensive </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_133 t1n_133_new\">income </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_133 t1o_133_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_133 t1p_133_new\">1,809 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_133 t1q_133_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_133 t1r_133_new\">1,809 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s9_133 t1s_133_new\">Total \ufb01nancial assets </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_133 t1t_133_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_133 t1u_133_new\">1,809 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_133 t1v_133_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_133 t1w_133_new\">1,809</span></td>\n              </tr>\n            \n          </table>\n        \n      \n        \n          <table cellpadding=\"5\" class=\"td507b7c429e8c96155ee9bfbd0497a74\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_134 t9_134_new\">31 March 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_134 ta_134_new\">Level 1 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_134 tb_134_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_134 tc_134_new\">Level 2 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_134 td_134_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_134 te_134_new\">Level 3 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_134 tf_134_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_134 tg_134_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_134 th_134_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s9_134 ti_134_new\">Financial assets </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_134 tj_134_new\">Financial assets at fair value through pro\ufb01t or loss </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_134 tk_134_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_134 tl_134_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_134 tm_134_new\">364,444 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_134 tn_134_new\">364,444 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_134 to_134_new\">Total \ufb01nancial assets </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_134 tp_134_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_134 tq_134_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_134 tr_134_new\">364,444 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_134 ts_134_new\">364,444</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t sd_134 tt_134\">There were no transfers between levels of the fair value hierarchy during the year. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t m0_134 se_134 tu_134\">Derivative \ufb01nancial instruments </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 tv_134\">During the year ended 31 March 2026, the Group\u2019s derivative \ufb01nancial instruments comprised bunker swap contracts. </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 tw_134\">Bunker swap contracts were entered into to manage exposure to marine fuel price \ufb02uctuations associated with </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 tx_134\">forecast voyage activity. The derivative was classi\ufb01ed within Level 2 of the IFRS 13 fair value hierarchy, with fair </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 ty_134\">value determined using observable forward curves (forward bunker prices) and discounted future cash \ufb02ows; no </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 tz_134\">signi\ufb01cant unobservable inputs were used in the valuation. All positions were settled and closed out prior to 31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t10_134\">2026 and, accordingly, no derivative \ufb01nancial instruments are recognised at the reporting date. The net gain on </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t11_134\">derivative \ufb01nancial instruments recognised in pro\ufb01t or loss for the year amounted to US$0.5 million (31 March 2025: </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t12_134\">US$0.1 million), and is presented within \u201cNet gain/(loss) on \ufb01nancial assets at fair value through pro\ufb01t or loss\u201d in the </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t13_134\">consolidated statement of pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t14_134\">No transfers between fair value hierarchy levels occurred during the year. </span><span style=\"display:block;height:0px\"></span>\n          \n          \n            <span class=\"t m0_134 se_134 t15_134\">Financial assets at fair value through pro\ufb01t or loss \u2013 prior year </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t16_134\">Until the change in status from investment entity to operating group on 1 April 2025 (see Note 4), the Company </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t17_134\">designated as Level 3 of the fair value hierarchy its investment in Holdco and the SPVs, with fair value determined </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t18_134\">as the consolidated NAV (fair value) of those entities. Following the change in status, the Group consolidates </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t19_134\">Holdco, the SPVs and the underlying vessel-owning subsidiaries on a line-by-line basis from the date of transition; </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1a_134\">consequently, no \ufb01nancial assets are measured at fair value through pro\ufb01t or loss in the consolidated balance sheet </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1b_134\">at 31 March 2026. </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t1c_134\">The narrative and tables relating to the prior year (year ended 31 March 2025) Level 3 valuations and the related </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1d_134\">charter-free price risk sensitivity have been retained below to provide the comparative period. </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1e_134\">The determination of what constitutes \u2018observable\u2019 requires signi\ufb01cant judgement. Observable data is considered to </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t1f_134\">be that market data that is readily available, regularly distributed or updated, reliable, not proprietary, and provided </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1g_134\">by independent sources that are actively involved in the relevant market. </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t1h_134\">At 31 March 2025, the Group\u2019s entire investment portfolio was designated by the Board as Level 3 of the fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t1i_134\">hierarchy, due to the level of unobservable market information in determining the fair value. As a result, all the </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1j_134\">information below relates to the Group\u2019s Level 3 assets. </span><span style=\"display:block;height:0px\"></span>\n\n            <table cellpadding=\"5\" class=\"t50e2d86b2db064ff75401c2e8e833a21\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n              \n                <tr>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"><span class=\"t s6_134 t1k_134_new\">1 April 2024 to </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_134 t1l_134_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_134 t1m_134_new\">US$\u2019000s </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1n_134_new\">Cost at the start of the year </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1o_134_new\">317,845 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1p_134_new\">Net cash transfers from TMI Holdco Limited </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1q_134_new\">(6,000) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1r_134_new\">Cost at the end of the year </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1s_134_new\">311,845 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_134 t1t_134_new\">Net gains on \ufb01nancial assets at the end of the year </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1u_134_new\">52,599 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_134 t1v_134_new\">Financial assets at fair value through pro\ufb01t or loss at the end of the year </span></td>\n                  <td style=\"width:auto\"><span class=\"t s9_134 t1w_134_new\">364,444 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_134 t1x_134_new\">Movement in net gains on \ufb01nancial assets at fair value through pro\ufb01t or loss </span></td>\n                  <td style=\"width:auto\"><span class=\"t sc_134 t1y_134_new\">(113,000)</span></td>\n                </tr>\n              \n            </table>\n          \n        \n      \n        \n          <span class=\"t s1_135 t2_135\">Valuation inputs of the underlying shipping vessels at 31 March 2025 </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t3_135\">The Executive Directors and Audit and Risk Committee Chair engaged in dialogue with the two independent valuation </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t4_135\">brokers, where the methodologies, controls and processes are communicated, assessed and challenged. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t5_135\">The charter-free valuations are determined using comparable recent sales as a starting point. Unobservable input </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t6_135\">adjustments are made for age, size, buyers\u2019 and sellers\u2019 price expectations for vessels currently being o\ufb00ered in </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t7_135\">the market (freight market sentiment), and also for particular speci\ufb01cation features of the vessels, such as Ballast </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 t8_135\">Water Treatment Systems and energy saving devices, and docking status. In line with standard industry practice, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t9_135\">independent brokers do not release speci\ufb01c quantitative information regarding most of the signi\ufb01cant unobservable </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 ta_135\">inputs used in the level 3 fair value measurements. The quantitative information not released relates to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 tb_135\">adjustments made for age and size of the vessels, as well as the freight market sentiment, therefore such information </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 tc_135\">is not disclosed. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 td_135\">The adjustments made for energy saving devices, other particular speci\ufb01cation features of the vessels, and their </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 te_135\">docking status are individually insigni\ufb01cant (less than US$1 million in total per each vessel), however their aggregate </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 tf_135\">impact on the fair value of the Group\u2019s \ufb02eet might be material. A reasonably possible change in those inputs will not </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 tg_135\">change the fair value signi\ufb01cantly. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_135 th_135\">Price risk </span><span style=\"display:block;height:0px\"></span><span class=\"t m0_135 s5_135 ti_135\">Charter-free valuation for vessels </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 tj_135\">The price risk sensitivity disclosure below relates to the prior year only. At 31 March 2026, the Group\u2019s vessels are </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 tk_135\">recognised either as property, plant and equipment (Note 16) or as assets classi\ufb01ed as held for sale (Note 25). </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 tl_135\">Sensitivity to vessel valuations at 31 March 2026 is addressed in the impairment disclosure in Note 16 rather than in </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 tm_135\">this note. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 tn_135\">Price risk sensitivity analysis is based on charter-free valuations for vessels. If the ship values at 31 March 2025 were </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 to_135\">30% higher or lower, then the e\ufb00ect on the Consolidated Group\u2019s net assets and pro\ufb01t or loss would be as follows: </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"t8faba949d8d80ddcda1ccc9011ad04bb\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s6_135 tp_135_new\">Fair value </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_135 tq_135_new\">of vessels </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_135 tr_135_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_135 ts_135_new\">Possible </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_135 tt_135_new\">reasonable </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_135 tu_135_new\">change in fair </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_135 tv_135_new\">value </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_135 tw_135_new\">E\ufb00ect on net </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_135 tx_135_new\">assets and pro\ufb01t </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_135 ty_135_new\">or loss </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_135 tz_135_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s9_135 t10_135_new\">31 March 2025 </span><span class=\"t sa_135 t11_135_new\">1 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_135 t12_135_new\">437,345 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_135 t13_135_new\">+/-30% </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_135 t14_135_new\">+/- 131,203</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s2_135 t15_135\">The sensitivity rate of 30% is regarded as reasonable as it is based on a 20-year average of historical ship </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t16_135\">price movements.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n          <span class=\"t sa_135 t1o_135\">1 </span><span class=\"t sb_135 t1p_135\">Including 50% of the fair value of the vessel held through the joint venture arrangement and excluding vessels sold but not delivered as at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_135 t1q_135\">year-end.</span><span style=\"display:block;height:0px\"></span>\n        ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260718001825199": {
   "value": "\n          <span class=\"t s2_133 t6_133\">14. </span><span class=\"t s2_133 t7_133\">FINANCIAL INSTRUMENTS AT FAIR VALUE </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 t8_133\">Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 t9_133\">transaction between market participants at the measurement date, regardless of whether that price is directly </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 ta_133\">observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability, </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tb_133\">the group takes into account the characteristics of the asset or liability if market participants would take those </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tc_133\">characteristics into account when pricing the asset or liability at the measurement date. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 td_133\">IFRS 13 requires that a fair value hierarchy be established that prioritises the inputs to valuation techniques used to </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 te_133\">measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tf_133\">assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tg_133\">The three levels of the fair value hierarchy under IFRS 13 are set as follows: </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 th_133\">\u2013 </span><span class=\"t s1_133 ti_133\">Level 1: inputs that are quoted market prices (unadjusted) in active markets for identical instruments; </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tj_133\">\u2013 </span><span class=\"t s3_133 tk_133\">Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tl_133\">directly (as prices) or indirectly (derived from prices). This category includes instruments valued using: quoted </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tm_133\">market prices in active markets for similar instruments; quoted for identical or similar instruments in markets </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tn_133\">that are considered less than active; or other valuation techniques in which all signi\ufb01cant inputs are directly or </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 to_133\">indirectly observable from market data. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tp_133\">\u2013 </span><span class=\"t s3_133 tq_133\">Level 3: Inputs that are unobservable. This category includes all instruments for which the valuation technique </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tr_133\">includes inputs not based on observable data and the unobservable inputs have a signi\ufb01cant e\ufb00ect on the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 ts_133\">instrument\u2019s valuation. This category includes instruments that are valued based on quoted prices for similar </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tt_133\">instruments but for which signi\ufb01cant unobservable adjustments or assumptions are required to re\ufb02ect di\ufb00erences </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tu_133\">between the instruments. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tv_133\">The level in the fair value hierarchy within which the fair value measurement is categorised is determined on the basis </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tw_133\">of the lowest level input that is signi\ufb01cant to the fair value measurement. For this purpose, the signi\ufb01cance of an input </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 tx_133\">is assessed against the fair value measurement in its entirety. If a fair value measurement uses observable inputs that </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 ty_133\">require signi\ufb01cant adjustment based on unobservable inputs, that measurement is a Level 3 measurement. Assessing </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 tz_133\">the signi\ufb01cance of a particular input to the fair value measurement requires judgement, considering factors speci\ufb01c </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t10_133\">to the asset or liability. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t11_133\">At 31 March 2026, the Group\u2019s \ufb01nancial assets measured at fair value comprise its interest in a legacy de\ufb01ned </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t12_133\">bene\ufb01t pension fund surplus of US$1,809,000, designated at fair value through other comprehensive income on </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t13_133\">initial recognition under IFRS 9 (see Note 20). The Group has classi\ufb01ed this investment within Level 2 of the fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 t14_133\">hierarchy on the basis that the fair value is determined by reference to the Group\u2019s proportionate share of the net </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 t15_133\">asset value of the underlying portfolio of equity, bonds and cash held by the pension fund, which is itself measured </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 t16_133\">using observable market data (primarily quoted prices in active markets for the underlying instruments). At 31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t17_133\">2025, the Group held \ufb01nancial assets at fair value through pro\ufb01t or loss of US$364.4 million representing the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_133 t18_133\">investment in TMI Holdco Limited (\u201cHoldco\u201d) and the SPVs, prior to the change in status from investment entity to </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t19_133\">operating group described in Note 4. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t1a_133\">The following table provides an analysis of \ufb01nancial instruments that are measured subsequent to initial recognition </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_133 t1b_133\">at fair value, grouped into Levels 1 to 3 based on the degree to which the fair value is observable: </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"t9db8256711ae78dabb087659cd06d607\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_133 t1c_133_new\">31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_133 t1d_133_new\">Level 1 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_133 t1e_133_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_133 t1f_133_new\">Level 2 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_133 t1g_133_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_133 t1h_133_new\">Level 3 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_133 t1i_133_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_133 t1j_133_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_133 t1k_133_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_133 t1l_133_new\">Financial assets </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_133 t1m_133_new\">Financial assets at fair value through other comprehensive </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_133 t1n_133_new\">income </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_133 t1o_133_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_133 t1p_133_new\">1,809 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_133 t1q_133_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_133 t1r_133_new\">1,809 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s9_133 t1s_133_new\">Total \ufb01nancial assets </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_133 t1t_133_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_133 t1u_133_new\">1,809 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_133 t1v_133_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_133 t1w_133_new\">1,809</span></td>\n              </tr>\n            \n          </table>\n        \n          <table cellpadding=\"5\" class=\"td507b7c429e8c96155ee9bfbd0497a74\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_134 t9_134_new\">31 March 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_134 ta_134_new\">Level 1 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_134 tb_134_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_134 tc_134_new\">Level 2 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_134 td_134_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_134 te_134_new\">Level 3 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_134 tf_134_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_134 tg_134_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_134 th_134_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s9_134 ti_134_new\">Financial assets </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_134 tj_134_new\">Financial assets at fair value through pro\ufb01t or loss </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_134 tk_134_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_134 tl_134_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_134 tm_134_new\">364,444 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_134 tn_134_new\">364,444 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_134 to_134_new\">Total \ufb01nancial assets </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_134 tp_134_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_134 tq_134_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_134 tr_134_new\">364,444 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_134 ts_134_new\">364,444</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t sd_134 tt_134\">There were no transfers between levels of the fair value hierarchy during the year. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t m0_134 se_134 tu_134\">Derivative \ufb01nancial instruments </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 tv_134\">During the year ended 31 March 2026, the Group\u2019s derivative \ufb01nancial instruments comprised bunker swap contracts. </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 tw_134\">Bunker swap contracts were entered into to manage exposure to marine fuel price \ufb02uctuations associated with </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 tx_134\">forecast voyage activity. The derivative was classi\ufb01ed within Level 2 of the IFRS 13 fair value hierarchy, with fair </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 ty_134\">value determined using observable forward curves (forward bunker prices) and discounted future cash \ufb02ows; no </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 tz_134\">signi\ufb01cant unobservable inputs were used in the valuation. All positions were settled and closed out prior to 31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t10_134\">2026 and, accordingly, no derivative \ufb01nancial instruments are recognised at the reporting date. The net gain on </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t11_134\">derivative \ufb01nancial instruments recognised in pro\ufb01t or loss for the year amounted to US$0.5 million (31 March 2025: </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t12_134\">US$0.1 million), and is presented within \u201cNet gain/(loss) on \ufb01nancial assets at fair value through pro\ufb01t or loss\u201d in the </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t13_134\">consolidated statement of pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t14_134\">No transfers between fair value hierarchy levels occurred during the year. </span><span style=\"display:block;height:0px\"></span>\n          \n          \n            <span class=\"t m0_134 se_134 t15_134\">Financial assets at fair value through pro\ufb01t or loss \u2013 prior year </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t16_134\">Until the change in status from investment entity to operating group on 1 April 2025 (see Note 4), the Company </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t17_134\">designated as Level 3 of the fair value hierarchy its investment in Holdco and the SPVs, with fair value determined </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t18_134\">as the consolidated NAV (fair value) of those entities. Following the change in status, the Group consolidates </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t19_134\">Holdco, the SPVs and the underlying vessel-owning subsidiaries on a line-by-line basis from the date of transition; </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1a_134\">consequently, no \ufb01nancial assets are measured at fair value through pro\ufb01t or loss in the consolidated balance sheet </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1b_134\">at 31 March 2026. </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t1c_134\">The narrative and tables relating to the prior year (year ended 31 March 2025) Level 3 valuations and the related </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1d_134\">charter-free price risk sensitivity have been retained below to provide the comparative period. </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1e_134\">The determination of what constitutes \u2018observable\u2019 requires signi\ufb01cant judgement. Observable data is considered to </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t1f_134\">be that market data that is readily available, regularly distributed or updated, reliable, not proprietary, and provided </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1g_134\">by independent sources that are actively involved in the relevant market. </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t1h_134\">At 31 March 2025, the Group\u2019s entire investment portfolio was designated by the Board as Level 3 of the fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t1i_134\">hierarchy, due to the level of unobservable market information in determining the fair value. As a result, all the </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1j_134\">information below relates to the Group\u2019s Level 3 assets. </span><span style=\"display:block;height:0px\"></span>\n\n            <table cellpadding=\"5\" class=\"t50e2d86b2db064ff75401c2e8e833a21\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n              \n                <tr>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"><span class=\"t s6_134 t1k_134_new\">1 April 2024 to </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_134 t1l_134_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_134 t1m_134_new\">US$\u2019000s </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1n_134_new\">Cost at the start of the year </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1o_134_new\">317,845 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1p_134_new\">Net cash transfers from TMI Holdco Limited </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1q_134_new\">(6,000) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1r_134_new\">Cost at the end of the year </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1s_134_new\">311,845 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_134 t1t_134_new\">Net gains on \ufb01nancial assets at the end of the year </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1u_134_new\">52,599 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_134 t1v_134_new\">Financial assets at fair value through pro\ufb01t or loss at the end of the year </span></td>\n                  <td style=\"width:auto\"><span class=\"t s9_134 t1w_134_new\">364,444 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_134 t1x_134_new\">Movement in net gains on \ufb01nancial assets at fair value through pro\ufb01t or loss </span></td>\n                  <td style=\"width:auto\"><span class=\"t sc_134 t1y_134_new\">(113,000)</span></td>\n                </tr>\n              \n            </table>\n          \n        \n          <span class=\"t s1_135 t2_135\">Valuation inputs of the underlying shipping vessels at 31 March 2025 </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t3_135\">The Executive Directors and Audit and Risk Committee Chair engaged in dialogue with the two independent valuation </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t4_135\">brokers, where the methodologies, controls and processes are communicated, assessed and challenged. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t5_135\">The charter-free valuations are determined using comparable recent sales as a starting point. Unobservable input </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t6_135\">adjustments are made for age, size, buyers\u2019 and sellers\u2019 price expectations for vessels currently being o\ufb00ered in </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t7_135\">the market (freight market sentiment), and also for particular speci\ufb01cation features of the vessels, such as Ballast </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 t8_135\">Water Treatment Systems and energy saving devices, and docking status. In line with standard industry practice, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t9_135\">independent brokers do not release speci\ufb01c quantitative information regarding most of the signi\ufb01cant unobservable </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 ta_135\">inputs used in the level 3 fair value measurements. The quantitative information not released relates to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 tb_135\">adjustments made for age and size of the vessels, as well as the freight market sentiment, therefore such information </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 tc_135\">is not disclosed. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 td_135\">The adjustments made for energy saving devices, other particular speci\ufb01cation features of the vessels, and their </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 te_135\">docking status are individually insigni\ufb01cant (less than US$1 million in total per each vessel), however their aggregate </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 tf_135\">impact on the fair value of the Group\u2019s \ufb02eet might be material. A reasonably possible change in those inputs will not </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 tg_135\">change the fair value signi\ufb01cantly. </span><span style=\"display:block;height:0px\"></span><span class=\"t s4_135 th_135\">Price risk </span><span style=\"display:block;height:0px\"></span><span class=\"t m0_135 s5_135 ti_135\">Charter-free valuation for vessels </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 tj_135\">The price risk sensitivity disclosure below relates to the prior year only. At 31 March 2026, the Group\u2019s vessels are </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 tk_135\">recognised either as property, plant and equipment (Note 16) or as assets classi\ufb01ed as held for sale (Note 25). </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 tl_135\">Sensitivity to vessel valuations at 31 March 2026 is addressed in the impairment disclosure in Note 16 rather than in </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 tm_135\">this note. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 tn_135\">Price risk sensitivity analysis is based on charter-free valuations for vessels. If the ship values at 31 March 2025 were </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 to_135\">30% higher or lower, then the e\ufb00ect on the Consolidated Group\u2019s net assets and pro\ufb01t or loss would be as follows: </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"t8faba949d8d80ddcda1ccc9011ad04bb\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s6_135 tp_135_new\">Fair value </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_135 tq_135_new\">of vessels </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_135 tr_135_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_135 ts_135_new\">Possible </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_135 tt_135_new\">reasonable </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_135 tu_135_new\">change in fair </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_135 tv_135_new\">value </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_135 tw_135_new\">E\ufb00ect on net </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_135 tx_135_new\">assets and pro\ufb01t </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_135 ty_135_new\">or loss </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_135 tz_135_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s9_135 t10_135_new\">31 March 2025 </span><span class=\"t sa_135 t11_135_new\">1 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_135 t12_135_new\">437,345 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_135 t13_135_new\">+/-30% </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_135 t14_135_new\">+/- 131,203</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s2_135 t15_135\">The sensitivity rate of 30% is regarded as reasonable as it is based on a 20-year average of historical ship </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t16_135\">price movements.</span><span style=\"display:block;height:0px\"></span>\n        \n        \n          <span class=\"t sa_135 t1o_135\">1 </span><span class=\"t sb_135 t1p_135\">Including 50% of the fair value of the vessel held through the joint venture arrangement and excluding vessels sold but not delivered as at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_135 t1q_135\">year-end.</span><span style=\"display:block;height:0px\"></span>\n        \n      ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717233843004": {
   "value": "\n            <span class=\"t m0_134 se_134 tu_134\">Derivative \ufb01nancial instruments </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 tv_134\">During the year ended 31 March 2026, the Group\u2019s derivative \ufb01nancial instruments comprised bunker swap contracts. </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 tw_134\">Bunker swap contracts were entered into to manage exposure to marine fuel price \ufb02uctuations associated with </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 tx_134\">forecast voyage activity. The derivative was classi\ufb01ed within Level 2 of the IFRS 13 fair value hierarchy, with fair </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 ty_134\">value determined using observable forward curves (forward bunker prices) and discounted future cash \ufb02ows; no </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 tz_134\">signi\ufb01cant unobservable inputs were used in the valuation. All positions were settled and closed out prior to 31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t10_134\">2026 and, accordingly, no derivative \ufb01nancial instruments are recognised at the reporting date. The net gain on </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t11_134\">derivative \ufb01nancial instruments recognised in pro\ufb01t or loss for the year amounted to US$0.5 million (31 March 2025: </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t12_134\">US$0.1 million), and is presented within \u201cNet gain/(loss) on \ufb01nancial assets at fair value through pro\ufb01t or loss\u201d in the </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t13_134\">consolidated statement of pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t14_134\">No transfers between fair value hierarchy levels occurred during the year. </span><span style=\"display:block;height:0px\"></span>\n          ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717233747523": {
   "value": "\n            <span class=\"t m0_134 se_134 t15_134\">Financial assets at fair value through pro\ufb01t or loss \u2013 prior year </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t16_134\">Until the change in status from investment entity to operating group on 1 April 2025 (see Note 4), the Company </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t17_134\">designated as Level 3 of the fair value hierarchy its investment in Holdco and the SPVs, with fair value determined </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t18_134\">as the consolidated NAV (fair value) of those entities. Following the change in status, the Group consolidates </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t19_134\">Holdco, the SPVs and the underlying vessel-owning subsidiaries on a line-by-line basis from the date of transition; </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1a_134\">consequently, no \ufb01nancial assets are measured at fair value through pro\ufb01t or loss in the consolidated balance sheet </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1b_134\">at 31 March 2026. </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t1c_134\">The narrative and tables relating to the prior year (year ended 31 March 2025) Level 3 valuations and the related </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1d_134\">charter-free price risk sensitivity have been retained below to provide the comparative period. </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1e_134\">The determination of what constitutes \u2018observable\u2019 requires signi\ufb01cant judgement. Observable data is considered to </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t1f_134\">be that market data that is readily available, regularly distributed or updated, reliable, not proprietary, and provided </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1g_134\">by independent sources that are actively involved in the relevant market. </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t1h_134\">At 31 March 2025, the Group\u2019s entire investment portfolio was designated by the Board as Level 3 of the fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_134 t1i_134\">hierarchy, due to the level of unobservable market information in determining the fair value. As a result, all the </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_134 t1j_134\">information below relates to the Group\u2019s Level 3 assets. </span><span style=\"display:block;height:0px\"></span>\n\n            <table cellpadding=\"5\" class=\"t50e2d86b2db064ff75401c2e8e833a21\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n              \n                <tr>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"><span class=\"t s6_134 t1k_134_new\">1 April 2024 to </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_134 t1l_134_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_134 t1m_134_new\">US$\u2019000s </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1n_134_new\">Cost at the start of the year </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1o_134_new\">317,845 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1p_134_new\">Net cash transfers from TMI Holdco Limited </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1q_134_new\">(6,000) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1r_134_new\">Cost at the end of the year </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1s_134_new\">311,845 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_134 t1t_134_new\">Net gains on \ufb01nancial assets at the end of the year </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_134 t1u_134_new\">52,599 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_134 t1v_134_new\">Financial assets at fair value through pro\ufb01t or loss at the end of the year </span></td>\n                  <td style=\"width:auto\"><span class=\"t s9_134 t1w_134_new\">364,444 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_134 t1x_134_new\">Movement in net gains on \ufb01nancial assets at fair value through pro\ufb01t or loss </span></td>\n                  <td style=\"width:auto\"><span class=\"t sc_134 t1y_134_new\">(113,000)</span></td>\n                </tr>\n              \n            </table>\n          ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717232038905": {
   "value": "\n        <span class=\"t sc_135 t17_135\">15. </span><span class=\"t sc_135 t18_135\">FINANCIAL RISK MANAGEMENT </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 t19_135\">The Board has overall responsibility for the establishment and oversight of the Group\u2019s risk management framework. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t1a_135\">Following the announcement of the Group\u2019s orderly wind-down, the \ufb01nancial risk management policies have been </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t1b_135\">refocused on managing the realisation of the Group\u2019s remaining assets and the orderly settlement of its liabilities over </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 t1c_135\">the wind-down period rather than on supporting ongoing operating activity. The Group\u2019s risk management policies </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 t1d_135\">are established to identify and analyse the risks faced by the Group, to set appropriate risk limits and controls and to </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t1e_135\">monitor risks and adherence to limits. Risk management policies are reviewed regularly to re\ufb02ect changes in market </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t1f_135\">conditions and the Group\u2019s activities. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t1g_135\">The Board, with the assistance of the Executive Directors, monitors and manages the \ufb01nancial risks relating to the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 t1h_135\">operations of the Group through internal risk reports which analyse exposures by degree and magnitude of risk. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 t1i_135\">These risks include market risk (including currency risk and interest rate risk), credit and counterparty risk and liquidity </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t1j_135\">risk. Price risk on vessel values, which was previously identi\ufb01ed as a market risk by reference to the fair value of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 t1k_135\">Group\u2019s investment portfolio (see Note 14), is no longer a market risk for these Consolidated Financial Statements </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 t1l_135\">as the Group\u2019s vessels are recognised at cost (less impairment) within property, plant and equipment, or at lower of </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_135 t1m_135\">carrying value and fair value less costs to sell within assets held for sale. Price risk on vessel values is addressed in the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_135 t1n_135\">impairment disclosures (Note 16) and in the held for sale disclosures (Note 25).</span><span style=\"display:block;height:0px\"></span>\n      \n      \n        <span class=\"t s6_136 t9_136\">For the 31 March 2025 information presented within this note, while the \ufb01nancial statements for the prior year </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_136 ta_136\">were prepared on an investment entity basis in accordance with IFRS 10, the disclosures in this note are presented </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 tb_136\">on a look-through basis, re\ufb02ecting the underlying \ufb01nancial assets and liabilities of the Group\u2019s subsidiaries. This </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_136 tc_136\">presentation was considered more representative of the Group\u2019s risk exposures going forward, given the strategic </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 td_136\">transformation of the Group\u2019s business model and the cessation of Investment Entity accounting with e\ufb00ect from </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 te_136\">1 April 2025. See Appendix B for more information of the Group\u2019s look-through \ufb01nancial information for the year </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 tf_136\">ended 31 March 2025. </span><span style=\"display:block;height:0px\"></span>\n        <table cellpadding=\"5\" class=\"t398e3e340d7886a125f6c2e9214e8e9e\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"><span class=\"t s8_136 tg_136_new\">Categories of \ufb01nancial instruments </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_136 th_136_new\">Financial assets at amortised cost </span></td>\n              <td style=\"width:auto\"><span class=\"t s8_136 ti_136_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_136 tj_136_new\">US$\u2019000s </span></td>\n              <td style=\"width:auto\"><span class=\"t s8_136 tk_136_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_136 tl_136_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_136 tm_136_new\">Cash and cash equivalents </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 tn_136_new\">72,023 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 to_136_new\">70,185 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_136 tp_136_new\">Trade receivables </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 tq_136_new\">749 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 tr_136_new\">25,411 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_136 ts_136_new\">Other receivables and assets </span><span class=\"t sc_136 tt_136_new\">(excluding non-\ufb01nancial instruments) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 tu_136_new\">4,878 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 tv_136_new\">7,218 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_136 tw_136_new\">Total \ufb01nancial assets at amortised cost </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_136 tx_136_new\">77,650 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_136 ty_136_new\">102,814 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_136 tz_136_new\">Financial assets at fair value through OCI </span></td>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_136 t10_136_new\">Other investments </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t11_136_new\">1,809 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t12_136_new\">4,758 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_136 t13_136_new\">Total \ufb01nancial asset at fair value through OCI </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_136 t14_136_new\">1,809 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_136 t15_136_new\">4,758 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_136 t16_136_new\">Financial liabilities at amortised cost </span></td>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_136 t17_136_new\">Trade, other payables and provisions </span><span class=\"t sc_136 t18_136_new\">(excluding non-\ufb01nancial instruments) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t19_136_new\">(14,864) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1a_136_new\">(30,233) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1b_136_new\">Bank and other borrowings </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1c_136_new\">(41,476) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1d_136_new\">(247,122) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1e_136_new\">Lease liabilities </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1f_136_new\">(771) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1g_136_new\">(16,639) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1h_136_new\">Other non-current liabilities </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1i_136_new\">\u2013 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_136 t1j_136_new\">(1,812) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_136 t1k_136_new\">Total \ufb01nancial liabilities </span></td>\n              <td style=\"width:auto\"><span class=\"t se_136 t1l_136_new\">(</span><span class=\"t sd_136 t1m_136_new\">5</span><span class=\"t se_136 t1n_136_new\">7,111) </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_136 t1o_136_new\">295,806</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t s6_136 t1p_136\">The \ufb01nancial assets at fair value through other comprehensive income comprise the Group\u2019s interest in a legacy </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1q_136\">de\ufb01ned bene\ufb01t pension fund surplus, designated at fair value through other comprehensive income on initial </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1r_136\">recognition under IFRS 9 (see Note 20). At 31 March 2025, Other investments also included a US$0.9 million </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1s_136\">immaterial holding of listed equity shares measured at fair value through pro\ufb01t or loss, which was disposed of during </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1t_136\">the year ended 31 March 2026. </span><span style=\"display:block;height:0px\"></span>\n        \n          \n            <span class=\"t sf_136 t1u_136\">Currency risk </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1v_136\">The Group has assets and liabilities denominated in currencies other than United States Dollars, the functional </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1w_136\">currency. The Group is therefore exposed to currency risk as the value of those assets or liabilities will \ufb02uctuate </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1x_136\">due to changes in exchange rates. At 31 March 2026, the Group\u2019s non-USD \ufb01nancial instruments comprised cash </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1y_136\">balances of approximately US$1.8 million held in GBP, ZAR, SGD, HKD and EUR (31 March 2025: not material). This </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1z_136\">exposure represents approximately 2.6% of total cash and cash equivalents. Currency exposure is currently and is </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t20_136\">expected to remain over the wind-down period as insigni\ufb01cant. Consequently, no further quantitative information </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t21_136\">has been provided. In addition, the Group\u2019s interest in the legacy pension fund surplus (US$1.8 million at 31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t22_136\">2026; US$3.9 million at 31 March 2025), recognised within Other investments, is denominated in South African Rand </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t23_136\">and is subject to currency risk; fair value movements arising from changes in exchange rates are recognised in Other </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t24_136\">Comprehensive Income. </span><span style=\"display:block;height:0px\"></span>\n          <span class=\"t sf_136 t25_136\">Interest rate risk </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t26_136\">The Group is exposed to interest rate risk on its \ufb02oating rate \ufb01nancial instruments. These include bank borrowings </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t27_136\">and cash balances invested at short-term market interest rates, which are subject to \ufb02uctuations in prevailing market</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    \n      \n        \n          <span class=\"t s1_137 t2_137\">interest rates that may a\ufb00ect the Group\u2019s \ufb01nancial position and cash \ufb02ows. Following the substantial repayment of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3_137\">the Group\u2019s bank borrowings during the year (with bank loans and other borrowings reducing from US$248.6 million </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t4_137\">at 31 March 2025 to US$41.5 million at 31 March 2026), the direction of the Group\u2019s net interest rate exposure has </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t5_137\">reversed: the Group is now in a net \ufb02oating-rate asset position, such that an increase in market interest rates would </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t6_137\">increase \ufb01nance income on cash balances by more than the increase in interest expense on the remaining \ufb02oating- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t7_137\">rate bank loans and other borrowings. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t8_137\">The table below summarises the Group\u2019s exposure to interest rate risks. </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"t1e670d43b7c9478f9c64f0b86efa4e67\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s2_137 t9_137_new\">31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_137 ta_137_new\">Floating rate </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_137 tb_137_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_137 tc_137_new\">Non-interest </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_137 td_137_new\">bearing </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_137 te_137_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_137 tf_137_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_137 tg_137_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_137 th_137_new\">Financial assets </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 ti_137_new\">Cash </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tj_137_new\">72,023 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tk_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tl_137_new\">72,023 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 tm_137_new\">Trade receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tn_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 to_137_new\">749 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tp_137_new\">749 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 tq_137_new\">Other receivables and assets </span><span class=\"t s7_137 tr_137_new\">(excluding non-\ufb01nancial instruments) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 ts_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tt_137_new\">4,878 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tu_137_new\">4,878 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 tv_137_new\">Other investments </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tw_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tx_137_new\">1,809 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 ty_137_new\">1,809 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_137 tz_137_new\">Total \ufb01nancial assets </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t10_137_new\">72,023 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_137 t11_137_new\">7,436 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t12_137_new\">79,459 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_137 t13_137_new\">Financial liabilities </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t14_137_new\">Other borrowings </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t15_137_new\">(18,382) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t16_137_new\">(23,094) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t17_137_new\">(41,476) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t18_137_new\">Trade, other payables and provisions </span><span class=\"t s7_137 t19_137_new\">(excluding non-\ufb01nancial instruments) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1a_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1b_137_new\">(14,864) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1c_137_new\">(14,864) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1d_137_new\">Lease liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1e_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1f_137_new\">(771) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1g_137_new\">(771) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_137 t1h_137_new\">Total \ufb01nancial liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t1i_137_new\">(18,382) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_137 t1j_137_new\">(</span><span class=\"t s8_137 t1k_137_new\">38,729</span><span class=\"t s5_137 t1l_137_new\">) </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t1m_137_new\">(5</span><span class=\"t s5_137 t1n_137_new\">7,111) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_137 t1o_137_new\">Total </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t1p_137_new\">53,641 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_137 t1q_137_new\">(3</span><span class=\"t s8_137 t1r_137_new\">1,293</span><span class=\"t s5_137 t1s_137_new\">) </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t1t_137_new\">22,348</span></td>\n              </tr>\n            \n          </table>\n\n          <table cellpadding=\"5\" class=\"tec1c07ff8c41c1cac286d2451af249e1\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s2_137 t1u_137_new\">31 March 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_137 t1v_137_new\">Floating rate </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_137 t1w_137_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_137 t1x_137_new\">Non-interest </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_137 t1y_137_new\">bearing </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_137 t1z_137_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_137 t20_137_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_137 t21_137_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_137 t22_137_new\">Financial assets </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t23_137_new\">Cash </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t24_137_new\">70,185 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t25_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t26_137_new\">70,185 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t27_137_new\">Trade receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t28_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t29_137_new\">25,411 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2a_137_new\">25,411 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2b_137_new\">Other receivables and assets </span><span class=\"t s7_137 t2c_137_new\">(excluding non-\ufb01nancial instruments) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2d_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2e_137_new\">7,218 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2f_137_new\">7,218 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_137 t2g_137_new\">Total \ufb01nancial assets </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t2h_137_new\">70,185 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t2i_137_new\">32,629 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t2j_137_new\">102,814 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_137 t2k_137_new\">Financial liabilities </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2l_137_new\">Bank and other borrowings </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2m_137_new\">(226,251) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2n_137_new\">(22,388) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2o_137_new\">(248,639) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_137 t2p_137_new\">Trade, other payables and provisions (excluding non-\ufb01nancial instruments) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2q_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2r_137_new\">(28,716) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2s_137_new\">(28,716) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2t_137_new\">Lease liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2u_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2v_137_new\">(16,639) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2w_137_new\">(16,639) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2x_137_new\">Other non-current liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2y_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2z_137_new\">(1,812) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t30_137_new\">(1,812) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_137 t31_137_new\">Total \ufb01nancial liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t32_137_new\">(226,251) </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t33_137_new\">(69,555) </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t34_137_new\">(295,806) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_137 t35_137_new\">Total </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t36_137_new\">(156,066) </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t37_137_new\">(36,926) </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t38_137_new\">(192,992)</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s9_137 t39_137\">The following details the Group\u2019s sensitivity to a 100 basis point (31 March 2025: 100 basis points) increase and </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3a_137\">decrease in interest rates on \ufb02oating interest rate bearing assets and liabilities, with 100 basis point (31 March 2025: </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_137 t3b_137\">100 basis points) being the Board\u2019s assessment of a reasonably possible change in interest rates over the next </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3c_137\">12 months and considered appropriate over the remaining wind-down period. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t s9_137 t3d_137\">At 31 March 2026, if interest rates had risen by 100 basis points (31 March 2025: 100 basis points), the increase in </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3e_137\">the Group\u2019s pro\ufb01t for the year and net assets attributable to holders of Company\u2019s Ordinary Shares would amount </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3f_137\">to approximately US$0.5 million (31 March 2025: decrease of US$1.6 million). Likewise, at 31 March 2026, if interest </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3g_137\">rates had decreased by 100 basis points (31 March 2025: 100 basis points), the decrease in the Group\u2019s pro\ufb01t for </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3h_137\">the year and net assets attributable to holders of Company\u2019s Shares would amount to approximately US$0.5 million </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3i_137\">(31 March 2025: increase of US$1.6 million). </span><span style=\"display:block;height:0px\"></span>\n          \n        \n        \n          <span class=\"t sa_137 t3j_137\">Credit and counterparty risk </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_137 t3k_137\">Credit and counterparty risk refers to the risk that a counterparty will default on its contractual obligations resulting </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3l_137\">in a \ufb01nancial loss to the Group. Credit risk primarily arises from cash and cash equivalents held with \ufb01nancial</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    \n      \n        \n          <span class=\"t s6_138 t9_138\">institutions, trade and other receivables from charterers and suppliers, and other \ufb01nancial assets. Following the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 ta_138\">disposal of the majority of the Group\u2019s vessels during the year, the gross carrying value of trade receivables has </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 tb_138\">reduced signi\ufb01cantly (from US$25.4 million on a look-through basis at 31 March 2025 to US$2.1 million at 31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 tc_138\">2026), and the net carrying value re\ufb02ects a US$1.3 million expected credit loss allowance recognised in respect of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 td_138\">receivables more than 120 days past due. The Group does not have signi\ufb01cant credit risk exposure to any single </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 te_138\">counterparty, and ongoing credit evaluations are performed on the \ufb01nancial condition of counterparties. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 tf_138\">The table below analyses the Group\u2019s maximum exposure to credit risk. </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"tc039dbeca9ed65cbdc6a8ba8e5152f30\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s8_138 tg_138_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_138 th_138_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_138 ti_138_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_138 tj_138_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_138 tk_138_new\">Cash </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_138 tl_138_new\">72,023 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_138 tm_138_new\">70,185 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_138 tn_138_new\">Trade and other receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_138 to_138_new\">749 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_138 tp_138_new\">25,411 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_138 tq_138_new\">Other receivables and assets </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_138 tr_138_new\">4,878 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_138 ts_138_new\">7,218 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_138 tt_138_new\">Total </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_138 tu_138_new\">77,650 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_138 tv_138_new\">102,814</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s7_138 tw_138\">The Group maintains its cash with various banks to diversify credit risk. At 31 March 2026, total cash and cash </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 tx_138\">equivalents of US$72.0 million were held with several banking counterparties. These are subject to the Group\u2019s credit </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 ty_138\">monitoring policies including the monitoring of the credit ratings issued by recognised credit rating agencies. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 tz_138\">The credit risk of the Group\u2019s cash is mitigated as all cash is placed with reputable banking institutions with a sound </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t10_138\">credit rating of a single A (or equivalent) or higher as determined by an internationally recognised rating agency and </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t11_138\">where credit ratings are not available, it is placed with banking institutions with capital base and ratios that exceeds </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t12_138\">regulatory requirements.</span><span style=\"display:block;height:0px\"></span>\n        \n        \n          <span class=\"t sd_138 t13_138\">Liquidity risk </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t14_138\">Liquidity risk is the risk that the Group will not be able to meet its \ufb01nancial obligations as they fall due. The Board of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t15_138\">Directors has established an appropriate liquidity risk management framework for the management of the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t16_138\">short-, medium- and long-term funding and liquidity management requirements. The Group manages liquidity risk </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t17_138\">by maintaining adequate cash reserves and by monitoring forecast and actual cash \ufb02ows. The liquidity position of </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t18_138\">the Group at 31 March 2026 is materially stronger than at 31 March 2025 following the disposal of vessel-owning </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t19_138\">subsidiaries and the associated repayment of bank borrowings during the year, with cash and cash equivalents of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1a_138\">US$72.0 million (31 March 2025: US$70.2 million) and bank borrowings of US$41.5 million (31 March 2025: US$248.6 </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1b_138\">million). The Group\u2019s wind-down cash \ufb02ow forecasts indicate that the Group has su\ufb00icient liquidity to meet its </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1c_138\">obligations as they fall due over the remaining wind-down period. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t1d_138\">The table below shows the maturity of the Group\u2019s liabilities. The amounts disclosed are contractual, undiscounted </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1e_138\">cash \ufb02ows and may di\ufb00er from the actual cash \ufb02ows received or paid in the future as a result of early repayments </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1f_138\">arising from the Group\u2019s wind-down programme, including planned vessel sales and consequent debt repayments. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1g_138\">The Group\u2019s other borrowings of US$41.5 million at 31 March 2026 (31 March 2025: US$248.6 million) arose from sale </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t1h_138\">and leaseback transactions which did not satisfy the transfer-of-control criteria of IFRS 15. As a result, the Group </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t1i_138\">continues to recognise the underlying vessels within Vessels and property, plant and equipment or Assets held for </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1j_138\">sale and has recognised a \ufb01nancial liability for the proceeds received, measured at amortised cost. Each transaction </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1k_138\">includes a purchase option to repurchase the vessel at a predetermined price. Under the Group\u2019s orderly wind-down, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1l_138\">the Board expects each \ufb01nancial liability to be settled within the wind-down period either by exercising the purchase </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1m_138\">option followed by a sale or by allowing the option to lapse. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1n_138\">The maturity analysis below presents the contractual undiscounted cash \ufb02ows and may di\ufb00er from the actual cash </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1o_138\">\ufb02ows paid in the future as a result of early repayments.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    \n      \n        \n          <table cellpadding=\"5\" class=\"tcfb5e91824a6a8b69ca8db0888f8ad4e\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s1_139 t2_139_new\">31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s1_139 t3_139_new\">Up to 12 months </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 t4_139_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s1_139 t5_139_new\">12 to 18 months </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 t6_139_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_139 t7_139_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 t8_139_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_139 t9_139_new\">Financial liabilities </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 ta_139_new\">Trade, other payables and provisions </span><span class=\"t s6_139 tb_139_new\">(excluding non-\ufb01nancial instruments) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 tc_139_new\">(14,503) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 td_139_new\">(361) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 te_139_new\">(14,864) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 tf_139_new\">Other borrowings </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 tg_139_new\">(19,857) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 th_139_new\">(21,619) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 ti_139_new\">(41,476) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 tj_139_new\">Lease liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 tk_139_new\">(771) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 tl_139_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 tm_139_new\">(771) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_139 tn_139_new\">Total \ufb01nancial liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_139 to_139_new\">(3</span><span class=\"t s7_139 tp_139_new\">5,131) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_139 tq_139_new\">(21,980) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_139 tr_139_new\">(5</span><span class=\"t s4_139 ts_139_new\">7,111)</span></td>\n              </tr>\n            \n          </table>\n\n          <table cellpadding=\"5\" class=\"t52ecc69ccd371e58dab73f060c6def0f\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s1_139 tt_139_new\">31 March 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_139 tu_139_new\">Up to 1 year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 tv_139_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s1_139 tw_139_new\">2 \u2013 5 years </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 tx_139_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_139 ty_139_new\">Greater than </span><span style=\"display:block;height:0px\"> </span><span class=\"t s1_139 tz_139_new\">5 years </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 t10_139_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_139 t11_139_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 t12_139_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_139 t13_139_new\">Financial liabilities </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 t14_139_new\">Trade and other payables </span><span class=\"t s6_139 t15_139_new\">(excluding non-\ufb01nancial instruments) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t16_139_new\">(28,716) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t17_139_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t18_139_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t19_139_new\">(28,716) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1a_139_new\">Bank borrowings </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1b_139_new\">(8,810) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1c_139_new\">(224,197) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1d_139_new\">(15,632) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1e_139_new\">(248,639) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1f_139_new\">Lease liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1g_139_new\">(16,624) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1h_139_new\">(15) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1i_139_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1j_139_new\">(16,639) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1k_139_new\">Other non-current liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1l_139_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1m_139_new\">(1,812) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1n_139_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1o_139_new\">(1,812) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_139 t1p_139_new\">Total \ufb01nancial liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_139 t1q_139_new\">(54,150) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_139 t1r_139_new\">(226,024) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_139 t1s_139_new\">(15,632) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_139 t1t_139_new\">(295,806)</span></td>\n              </tr>\n            \n          </table>\n        \n        \n          <span class=\"t s8_139 t1u_139\">Capital Risk Management </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t1v_139\">The capital structure of the Company consists of equity attributable to equity holders, comprising issued share </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t1w_139\">capital as disclosed in note 30, treasury shares, retained earnings and other reserves. Following the announcement </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t1x_139\">of the orderly wind-down of the Group, the objective of the Group\u2019s capital management has been refocused on </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t1y_139\">managing the realisation of the Group\u2019s remaining assets and the orderly settlement of its liabilities, with the intention </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t1z_139\">of returning value to shareholders during, and at the conclusion of, the wind-down. The Group manages its capital </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t20_139\">by monitoring forecast and actual cash \ufb02ows, by ensuring that su\ufb00icient liquidity is retained to meet liabilities as they </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t21_139\">fall due, and by applying surplus cash from vessel sales and trading cash \ufb02ows to the repayment of borrowings and to </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t22_139\">distributions to shareholders. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t23_139\">At 31 March 2026, the Group has other borrowings of US$41.5 million (31 March 2025: US$248.6 million), all of </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t24_139\">which represent \ufb01nancial liabilities arising from sale and leaseback transactions in respect of two vessels which did </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t25_139\">not satisfy the transfer-of-control criteria of IFRS 15. Each transaction includes a purchase option to repurchase </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t26_139\">the underlying vessel which is expected to be resolved within the Group\u2019s wind-down period. See Note 29 for </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t27_139\">further details. </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t28_139\">In addition, the Group continues to have available a secured senior revolving credit facility provided Nordea </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t29_139\">Bank Abp, Filial i Norge and Skandinaviska Enskilda Banken (Ab) Publ, Singapore Branch (the \u201cLenders\u201d) dated </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t2a_139\">5 December 2024 (see note 29 for further details), the committed amount of which has been signi\ufb01cantly reduced </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t2b_139\">during the year. The facility was undrawn at 31 March 2026 (31 March 2025: undrawn). </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t2c_139\">Given the Group\u2019s orderly wind-down, the Board no longer applies a forward-looking target gearing ratio. The </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t2d_139\">Group\u2019s remaining other borrowings are expected to be settled within the wind-down period from the proceeds of </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t2e_139\">forthcoming vessel sales and from the Group\u2019s available cash, with any residual surplus distributed to shareholders.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717231742955": {
   "value": "\n          \n            <span class=\"t sf_136 t1u_136\">Currency risk </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1v_136\">The Group has assets and liabilities denominated in currencies other than United States Dollars, the functional </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1w_136\">currency. The Group is therefore exposed to currency risk as the value of those assets or liabilities will \ufb02uctuate </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1x_136\">due to changes in exchange rates. At 31 March 2026, the Group\u2019s non-USD \ufb01nancial instruments comprised cash </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1y_136\">balances of approximately US$1.8 million held in GBP, ZAR, SGD, HKD and EUR (31 March 2025: not material). This </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1z_136\">exposure represents approximately 2.6% of total cash and cash equivalents. Currency exposure is currently and is </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t20_136\">expected to remain over the wind-down period as insigni\ufb01cant. Consequently, no further quantitative information </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t21_136\">has been provided. In addition, the Group\u2019s interest in the legacy pension fund surplus (US$1.8 million at 31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t22_136\">2026; US$3.9 million at 31 March 2025), recognised within Other investments, is denominated in South African Rand </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t23_136\">and is subject to currency risk; fair value movements arising from changes in exchange rates are recognised in Other </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t24_136\">Comprehensive Income. </span><span style=\"display:block;height:0px\"></span>\n          <span class=\"t sf_136 t25_136\">Interest rate risk </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t26_136\">The Group is exposed to interest rate risk on its \ufb02oating rate \ufb01nancial instruments. These include bank borrowings </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t27_136\">and cash balances invested at short-term market interest rates, which are subject to \ufb02uctuations in prevailing market</span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s1_137 t2_137\">interest rates that may a\ufb00ect the Group\u2019s \ufb01nancial position and cash \ufb02ows. Following the substantial repayment of </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3_137\">the Group\u2019s bank borrowings during the year (with bank loans and other borrowings reducing from US$248.6 million </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t4_137\">at 31 March 2025 to US$41.5 million at 31 March 2026), the direction of the Group\u2019s net interest rate exposure has </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t5_137\">reversed: the Group is now in a net \ufb02oating-rate asset position, such that an increase in market interest rates would </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t6_137\">increase \ufb01nance income on cash balances by more than the increase in interest expense on the remaining \ufb02oating- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t7_137\">rate bank loans and other borrowings. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t8_137\">The table below summarises the Group\u2019s exposure to interest rate risks. </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"t1e670d43b7c9478f9c64f0b86efa4e67\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s2_137 t9_137_new\">31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_137 ta_137_new\">Floating rate </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_137 tb_137_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_137 tc_137_new\">Non-interest </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_137 td_137_new\">bearing </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_137 te_137_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_137 tf_137_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_137 tg_137_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_137 th_137_new\">Financial assets </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 ti_137_new\">Cash </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tj_137_new\">72,023 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tk_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tl_137_new\">72,023 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 tm_137_new\">Trade receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tn_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 to_137_new\">749 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tp_137_new\">749 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 tq_137_new\">Other receivables and assets </span><span class=\"t s7_137 tr_137_new\">(excluding non-\ufb01nancial instruments) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 ts_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tt_137_new\">4,878 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tu_137_new\">4,878 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 tv_137_new\">Other investments </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tw_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 tx_137_new\">1,809 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 ty_137_new\">1,809 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_137 tz_137_new\">Total \ufb01nancial assets </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t10_137_new\">72,023 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_137 t11_137_new\">7,436 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t12_137_new\">79,459 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_137 t13_137_new\">Financial liabilities </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t14_137_new\">Other borrowings </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t15_137_new\">(18,382) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t16_137_new\">(23,094) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t17_137_new\">(41,476) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t18_137_new\">Trade, other payables and provisions </span><span class=\"t s7_137 t19_137_new\">(excluding non-\ufb01nancial instruments) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1a_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1b_137_new\">(14,864) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1c_137_new\">(14,864) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1d_137_new\">Lease liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1e_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1f_137_new\">(771) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t1g_137_new\">(771) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_137 t1h_137_new\">Total \ufb01nancial liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t1i_137_new\">(18,382) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_137 t1j_137_new\">(</span><span class=\"t s8_137 t1k_137_new\">38,729</span><span class=\"t s5_137 t1l_137_new\">) </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t1m_137_new\">(5</span><span class=\"t s5_137 t1n_137_new\">7,111) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_137 t1o_137_new\">Total </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t1p_137_new\">53,641 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_137 t1q_137_new\">(3</span><span class=\"t s8_137 t1r_137_new\">1,293</span><span class=\"t s5_137 t1s_137_new\">) </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t1t_137_new\">22,348</span></td>\n              </tr>\n            \n          </table>\n\n          <table cellpadding=\"5\" class=\"tec1c07ff8c41c1cac286d2451af249e1\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s2_137 t1u_137_new\">31 March 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_137 t1v_137_new\">Floating rate </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_137 t1w_137_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_137 t1x_137_new\">Non-interest </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_137 t1y_137_new\">bearing </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_137 t1z_137_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_137 t20_137_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_137 t21_137_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_137 t22_137_new\">Financial assets </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t23_137_new\">Cash </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t24_137_new\">70,185 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t25_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t26_137_new\">70,185 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t27_137_new\">Trade receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t28_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t29_137_new\">25,411 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2a_137_new\">25,411 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2b_137_new\">Other receivables and assets </span><span class=\"t s7_137 t2c_137_new\">(excluding non-\ufb01nancial instruments) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2d_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2e_137_new\">7,218 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2f_137_new\">7,218 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_137 t2g_137_new\">Total \ufb01nancial assets </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t2h_137_new\">70,185 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t2i_137_new\">32,629 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t2j_137_new\">102,814 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_137 t2k_137_new\">Financial liabilities </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2l_137_new\">Bank and other borrowings </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2m_137_new\">(226,251) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2n_137_new\">(22,388) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2o_137_new\">(248,639) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_137 t2p_137_new\">Trade, other payables and provisions (excluding non-\ufb01nancial instruments) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2q_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2r_137_new\">(28,716) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2s_137_new\">(28,716) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2t_137_new\">Lease liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2u_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2v_137_new\">(16,639) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2w_137_new\">(16,639) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2x_137_new\">Other non-current liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2y_137_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t2z_137_new\">(1,812) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_137 t30_137_new\">(1,812) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_137 t31_137_new\">Total \ufb01nancial liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t32_137_new\">(226,251) </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t33_137_new\">(69,555) </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t34_137_new\">(295,806) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_137 t35_137_new\">Total </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t36_137_new\">(156,066) </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t37_137_new\">(36,926) </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_137 t38_137_new\">(192,992)</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s9_137 t39_137\">The following details the Group\u2019s sensitivity to a 100 basis point (31 March 2025: 100 basis points) increase and </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3a_137\">decrease in interest rates on \ufb02oating interest rate bearing assets and liabilities, with 100 basis point (31 March 2025: </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_137 t3b_137\">100 basis points) being the Board\u2019s assessment of a reasonably possible change in interest rates over the next </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3c_137\">12 months and considered appropriate over the remaining wind-down period. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t s9_137 t3d_137\">At 31 March 2026, if interest rates had risen by 100 basis points (31 March 2025: 100 basis points), the increase in </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3e_137\">the Group\u2019s pro\ufb01t for the year and net assets attributable to holders of Company\u2019s Ordinary Shares would amount </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3f_137\">to approximately US$0.5 million (31 March 2025: decrease of US$1.6 million). Likewise, at 31 March 2026, if interest </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3g_137\">rates had decreased by 100 basis points (31 March 2025: 100 basis points), the decrease in the Group\u2019s pro\ufb01t for </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3h_137\">the year and net assets attributable to holders of Company\u2019s Shares would amount to approximately US$0.5 million </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3i_137\">(31 March 2025: increase of US$1.6 million). </span><span style=\"display:block;height:0px\"></span>\n          \n        ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717231647023": {
   "value": "\n            <span class=\"t sf_136 t1u_136\">Currency risk </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1v_136\">The Group has assets and liabilities denominated in currencies other than United States Dollars, the functional </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1w_136\">currency. The Group is therefore exposed to currency risk as the value of those assets or liabilities will \ufb02uctuate </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1x_136\">due to changes in exchange rates. At 31 March 2026, the Group\u2019s non-USD \ufb01nancial instruments comprised cash </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1y_136\">balances of approximately US$1.8 million held in GBP, ZAR, SGD, HKD and EUR (31 March 2025: not material). This </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t1z_136\">exposure represents approximately 2.6% of total cash and cash equivalents. Currency exposure is currently and is </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t20_136\">expected to remain over the wind-down period as insigni\ufb01cant. Consequently, no further quantitative information </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t21_136\">has been provided. In addition, the Group\u2019s interest in the legacy pension fund surplus (US$1.8 million at 31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t22_136\">2026; US$3.9 million at 31 March 2025), recognised within Other investments, is denominated in South African Rand </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t23_136\">and is subject to currency risk; fair value movements arising from changes in exchange rates are recognised in Other </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_136 t24_136\">Comprehensive Income. </span><span style=\"display:block;height:0px\"></span>\n          ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717231557735": {
   "value": "\n            <span class=\"t s9_137 t3d_137\">At 31 March 2026, if interest rates had risen by 100 basis points (31 March 2025: 100 basis points), the increase in </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3e_137\">the Group\u2019s pro\ufb01t for the year and net assets attributable to holders of Company\u2019s Ordinary Shares would amount </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3f_137\">to approximately US$0.5 million (31 March 2025: decrease of US$1.6 million). Likewise, at 31 March 2026, if interest </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3g_137\">rates had decreased by 100 basis points (31 March 2025: 100 basis points), the decrease in the Group\u2019s pro\ufb01t for </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3h_137\">the year and net assets attributable to holders of Company\u2019s Shares would amount to approximately US$0.5 million </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3i_137\">(31 March 2025: increase of US$1.6 million). </span><span style=\"display:block;height:0px\"></span>\n          ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717231447957": {
   "value": "\n          <span class=\"t sa_137 t3j_137\">Credit and counterparty risk </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_137 t3k_137\">Credit and counterparty risk refers to the risk that a counterparty will default on its contractual obligations resulting </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_137 t3l_137\">in a \ufb01nancial loss to the Group. Credit risk primarily arises from cash and cash equivalents held with \ufb01nancial</span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s6_138 t9_138\">institutions, trade and other receivables from charterers and suppliers, and other \ufb01nancial assets. Following the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 ta_138\">disposal of the majority of the Group\u2019s vessels during the year, the gross carrying value of trade receivables has </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 tb_138\">reduced signi\ufb01cantly (from US$25.4 million on a look-through basis at 31 March 2025 to US$2.1 million at 31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 tc_138\">2026), and the net carrying value re\ufb02ects a US$1.3 million expected credit loss allowance recognised in respect of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 td_138\">receivables more than 120 days past due. The Group does not have signi\ufb01cant credit risk exposure to any single </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 te_138\">counterparty, and ongoing credit evaluations are performed on the \ufb01nancial condition of counterparties. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 tf_138\">The table below analyses the Group\u2019s maximum exposure to credit risk. </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"tc039dbeca9ed65cbdc6a8ba8e5152f30\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s8_138 tg_138_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_138 th_138_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_138 ti_138_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_138 tj_138_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_138 tk_138_new\">Cash </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_138 tl_138_new\">72,023 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_138 tm_138_new\">70,185 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_138 tn_138_new\">Trade and other receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_138 to_138_new\">749 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_138 tp_138_new\">25,411 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_138 tq_138_new\">Other receivables and assets </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_138 tr_138_new\">4,878 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_138 ts_138_new\">7,218 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_138 tt_138_new\">Total </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_138 tu_138_new\">77,650 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_138 tv_138_new\">102,814</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s7_138 tw_138\">The Group maintains its cash with various banks to diversify credit risk. At 31 March 2026, total cash and cash </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 tx_138\">equivalents of US$72.0 million were held with several banking counterparties. These are subject to the Group\u2019s credit </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 ty_138\">monitoring policies including the monitoring of the credit ratings issued by recognised credit rating agencies. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 tz_138\">The credit risk of the Group\u2019s cash is mitigated as all cash is placed with reputable banking institutions with a sound </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t10_138\">credit rating of a single A (or equivalent) or higher as determined by an internationally recognised rating agency and </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t11_138\">where credit ratings are not available, it is placed with banking institutions with capital base and ratios that exceeds </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t12_138\">regulatory requirements.</span><span style=\"display:block;height:0px\"></span>\n        ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717231313545": {
   "value": "\n          <span class=\"t sd_138 t13_138\">Liquidity risk </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t14_138\">Liquidity risk is the risk that the Group will not be able to meet its \ufb01nancial obligations as they fall due. The Board of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t15_138\">Directors has established an appropriate liquidity risk management framework for the management of the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t16_138\">short-, medium- and long-term funding and liquidity management requirements. The Group manages liquidity risk </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t17_138\">by maintaining adequate cash reserves and by monitoring forecast and actual cash \ufb02ows. The liquidity position of </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t18_138\">the Group at 31 March 2026 is materially stronger than at 31 March 2025 following the disposal of vessel-owning </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t19_138\">subsidiaries and the associated repayment of bank borrowings during the year, with cash and cash equivalents of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1a_138\">US$72.0 million (31 March 2025: US$70.2 million) and bank borrowings of US$41.5 million (31 March 2025: US$248.6 </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1b_138\">million). The Group\u2019s wind-down cash \ufb02ow forecasts indicate that the Group has su\ufb00icient liquidity to meet its </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1c_138\">obligations as they fall due over the remaining wind-down period. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t1d_138\">The table below shows the maturity of the Group\u2019s liabilities. The amounts disclosed are contractual, undiscounted </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1e_138\">cash \ufb02ows and may di\ufb00er from the actual cash \ufb02ows received or paid in the future as a result of early repayments </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1f_138\">arising from the Group\u2019s wind-down programme, including planned vessel sales and consequent debt repayments. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1g_138\">The Group\u2019s other borrowings of US$41.5 million at 31 March 2026 (31 March 2025: US$248.6 million) arose from sale </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t1h_138\">and leaseback transactions which did not satisfy the transfer-of-control criteria of IFRS 15. As a result, the Group </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_138 t1i_138\">continues to recognise the underlying vessels within Vessels and property, plant and equipment or Assets held for </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1j_138\">sale and has recognised a \ufb01nancial liability for the proceeds received, measured at amortised cost. Each transaction </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1k_138\">includes a purchase option to repurchase the vessel at a predetermined price. Under the Group\u2019s orderly wind-down, </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1l_138\">the Board expects each \ufb01nancial liability to be settled within the wind-down period either by exercising the purchase </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1m_138\">option followed by a sale or by allowing the option to lapse. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1n_138\">The maturity analysis below presents the contractual undiscounted cash \ufb02ows and may di\ufb00er from the actual cash </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_138 t1o_138\">\ufb02ows paid in the future as a result of early repayments.</span><span style=\"display:block;height:0px\"></span>\n        \n          <table cellpadding=\"5\" class=\"tcfb5e91824a6a8b69ca8db0888f8ad4e\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s1_139 t2_139_new\">31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s1_139 t3_139_new\">Up to 12 months </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 t4_139_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s1_139 t5_139_new\">12 to 18 months </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 t6_139_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_139 t7_139_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 t8_139_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_139 t9_139_new\">Financial liabilities </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 ta_139_new\">Trade, other payables and provisions </span><span class=\"t s6_139 tb_139_new\">(excluding non-\ufb01nancial instruments) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 tc_139_new\">(14,503) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 td_139_new\">(361) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 te_139_new\">(14,864) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 tf_139_new\">Other borrowings </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 tg_139_new\">(19,857) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 th_139_new\">(21,619) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 ti_139_new\">(41,476) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 tj_139_new\">Lease liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 tk_139_new\">(771) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 tl_139_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 tm_139_new\">(771) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_139 tn_139_new\">Total \ufb01nancial liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_139 to_139_new\">(3</span><span class=\"t s7_139 tp_139_new\">5,131) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_139 tq_139_new\">(21,980) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_139 tr_139_new\">(5</span><span class=\"t s4_139 ts_139_new\">7,111)</span></td>\n              </tr>\n            \n          </table>\n\n          <table cellpadding=\"5\" class=\"t52ecc69ccd371e58dab73f060c6def0f\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s1_139 tt_139_new\">31 March 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_139 tu_139_new\">Up to 1 year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 tv_139_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s1_139 tw_139_new\">2 \u2013 5 years </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 tx_139_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_139 ty_139_new\">Greater than </span><span style=\"display:block;height:0px\"> </span><span class=\"t s1_139 tz_139_new\">5 years </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 t10_139_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_139 t11_139_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_139 t12_139_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_139 t13_139_new\">Financial liabilities </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 t14_139_new\">Trade and other payables </span><span class=\"t s6_139 t15_139_new\">(excluding non-\ufb01nancial instruments) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t16_139_new\">(28,716) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t17_139_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t18_139_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t19_139_new\">(28,716) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1a_139_new\">Bank borrowings </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1b_139_new\">(8,810) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1c_139_new\">(224,197) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1d_139_new\">(15,632) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1e_139_new\">(248,639) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1f_139_new\">Lease liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1g_139_new\">(16,624) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1h_139_new\">(15) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1i_139_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1j_139_new\">(16,639) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1k_139_new\">Other non-current liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1l_139_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1m_139_new\">(1,812) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1n_139_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_139 t1o_139_new\">(1,812) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_139 t1p_139_new\">Total \ufb01nancial liabilities </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_139 t1q_139_new\">(54,150) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_139 t1r_139_new\">(226,024) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_139 t1s_139_new\">(15,632) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_139 t1t_139_new\">(295,806)</span></td>\n              </tr>\n            \n          </table>\n        ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717231233925": {
   "value": "\n          <span class=\"t s8_139 t1u_139\">Capital Risk Management </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t1v_139\">The capital structure of the Company consists of equity attributable to equity holders, comprising issued share </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t1w_139\">capital as disclosed in note 30, treasury shares, retained earnings and other reserves. Following the announcement </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t1x_139\">of the orderly wind-down of the Group, the objective of the Group\u2019s capital management has been refocused on </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t1y_139\">managing the realisation of the Group\u2019s remaining assets and the orderly settlement of its liabilities, with the intention </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t1z_139\">of returning value to shareholders during, and at the conclusion of, the wind-down. The Group manages its capital </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t20_139\">by monitoring forecast and actual cash \ufb02ows, by ensuring that su\ufb00icient liquidity is retained to meet liabilities as they </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t21_139\">fall due, and by applying surplus cash from vessel sales and trading cash \ufb02ows to the repayment of borrowings and to </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t22_139\">distributions to shareholders. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t23_139\">At 31 March 2026, the Group has other borrowings of US$41.5 million (31 March 2025: US$248.6 million), all of </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t24_139\">which represent \ufb01nancial liabilities arising from sale and leaseback transactions in respect of two vessels which did </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t25_139\">not satisfy the transfer-of-control criteria of IFRS 15. Each transaction includes a purchase option to repurchase </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t26_139\">the underlying vessel which is expected to be resolved within the Group\u2019s wind-down period. See Note 29 for </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t27_139\">further details. </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t28_139\">In addition, the Group continues to have available a secured senior revolving credit facility provided Nordea </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t29_139\">Bank Abp, Filial i Norge and Skandinaviska Enskilda Banken (Ab) Publ, Singapore Branch (the \u201cLenders\u201d) dated </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t2a_139\">5 December 2024 (see note 29 for further details), the committed amount of which has been signi\ufb01cantly reduced </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t2b_139\">during the year. The facility was undrawn at 31 March 2026 (31 March 2025: undrawn). </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_139 t2c_139\">Given the Group\u2019s orderly wind-down, the Board no longer applies a forward-looking target gearing ratio. The </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t2d_139\">Group\u2019s remaining other borrowings are expected to be settled within the wind-down period from the proceeds of </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_139 t2e_139\">forthcoming vessel sales and from the Group\u2019s available cash, with any residual surplus distributed to shareholders.</span><span style=\"display:block;height:0px\"></span>\n        ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717230726204": {
   "value": "\n      \n        \n          \n            <span class=\"t s6_140 t9_140\">16. VESSELS, PROPERTY, PLANT AND EQUIPMENT </span><span style=\"display:block;height:0px\"></span>\n            <table cellpadding=\"5\" class=\"tad7c4c3743ea42e109c51b8521b86871\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n              \n                <tr>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"><span class=\"t s7_140 ta_140_new\">Vessels </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_140 tb_140_new\">US$\u2019000s </span></td>\n                  <td style=\"width:auto\"><span class=\"t s7_140 tc_140_new\">Drydocking </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_140 td_140_new\">US$\u2019000s </span></td>\n                  <td style=\"width:auto\"><span class=\"t s7_140 te_140_new\">Other plant and </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_140 tf_140_new\">equipment </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_140 tg_140_new\">US$\u2019000s </span></td>\n                  <td style=\"width:auto\"><span class=\"t s7_140 th_140_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_140 ti_140_new\">US$\u2019000s </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t s9_140 tj_140_new\">Cost: </span></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 tk_140_new\">Balance at 1 April 2025 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tl_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tm_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tn_140_new\">897 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 to_140_new\">897 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tp_140_new\">Fair value impact at date of transition from investment entity </span></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 tq_140_new\">(Note 4) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tr_140_new\">411,073 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 ts_140_new\">10,660 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tt_140_new\">725 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tu_140_new\">422,458 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tv_140_new\">Additions </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tw_140_new\">648 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tx_140_new\">1,452 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 ty_140_new\">61 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tz_140_new\">2,161 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t10_140_new\">Disposals </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t11_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t12_140_new\">(214) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t13_140_new\">(362) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t14_140_new\">(576) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t15_140_new\">Disposal of business </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t16_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t17_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t18_140_new\">(246) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t19_140_new\">(246) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t1a_140_new\">Reclassi\ufb01cation to Assets Held for Sale (Note 25) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1b_140_new\">(389,700) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1c_140_new\">(10,774) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1d_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1e_140_new\">(400,474) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1f_140_new\">Other </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1g_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1h_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1i_140_new\">7 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1j_140_new\">7 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1k_140_new\">Balance at 31 March 2026 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1l_140_new\">22,021 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1m_140_new\">1,124 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1n_140_new\">1,082 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1o_140_new\">24,227 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t s9_140 t1p_140_new\">Accumulated depreciation and impairment: </span></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1q_140_new\">Balance at 1 April 2025 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1r_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1s_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1t_140_new\">(802) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1u_140_new\">(802) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t1v_140_new\">Disposals </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1w_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1x_140_new\">215 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1y_140_new\">204 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1z_140_new\">419 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t20_140_new\">Disposal of business </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t21_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t22_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t23_140_new\">16 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t24_140_new\">16 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t25_140_new\">Depreciation </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t26_140_new\">(8,054) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t27_140_new\">(1,816) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t28_140_new\">(363) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t29_140_new\">(10,233) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t2a_140_new\">Impairment loss recognised in pro\ufb01t and loss </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2b_140_new\">(20,905) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2c_140_new\">(2,247) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2d_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2e_140_new\">(23,152) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t2f_140_new\">Reclassi\ufb01cation to Assets Held for Sale (Note 25) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2g_140_new\">28,959 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2h_140_new\">3,848 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2i_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2j_140_new\">32,807 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2k_140_new\">Other </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2l_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2m_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2n_140_new\">(10) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2o_140_new\">(10) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t2p_140_new\">Balance at 31 March 2026 </span></td>\n                  <td style=\"width:auto\"><span class=\"t s9_140 t2q_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t s9_140 t2r_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t2s_140_new\">(955) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t2t_140_new\">(955) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t s9_140 t2u_140_new\">Carrying amount: </span></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2v_140_new\">At 1 April 2025 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2w_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2x_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2y_140_new\">95 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2z_140_new\">95 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t30_140_new\">At 31 March 2026 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t31_140_new\">22,021 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t32_140_new\">1,124 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t33_140_new\">127 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t34_140_new\">23,272</span></td>\n                </tr>\n              \n            </table>\n          <span class=\"t sd_140 t35_140\">At 31 March 2026, one vessel remains within vessels, property, plant and equipment; all of the Group\u2019s other vessels </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t36_140\">have been classi\ufb01ed as assets held for sale as part of the orderly wind-down (see Note 25). This vessel is held </span><span style=\"display:block;height:0px\"></span><span class=\"t se_140 t37_140\">under a sale and leaseback transaction that did not meet the transfer-of-control criteria in IFRS 15 and is therefore </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t38_140\">recognised together with a corresponding \ufb01nancial liability (see Notes 3(d) and 29). It has not been classi\ufb01ed as </span><span style=\"display:block;height:0px\"></span><span class=\"t se_140 t39_140\">held for sale because its realisation, whether through exercise of the repurchase option (extended to April 2027) </span><span style=\"display:block;height:0px\"></span><span class=\"t se_140 t3a_140\">and onward sale, or through return of the vessel on lapse of that option (backstop date being in May 2027), is not </span><span style=\"display:block;height:0px\"></span><span class=\"t se_140 t3b_140\">considered to be highly probable within twelve months of the balance sheet date. </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_140 t3c_140\">Reclassi\ufb01cation to assets held for sale and impairment of vessels </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t3d_140\">During the year, sixteen Memoranda of Agreement (\u201cMoAs\u201d) were signed for individual vessel sales, at which point </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t3e_140\">they were considered to meet the criteria for classi\ufb01cation as assets held for sale (\u201cAHFS\u201d). At 31 March 2026, the </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t3f_140\">Group reclassi\ufb01ed \ufb01ve of its remaining vessels from property, plant and equipment to assets held for sale (see Note </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t3g_140\">25). This re\ufb02ected the Group\u2019s orderly wind-down, the active programme to dispose of the \ufb02eet, and management\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t3h_140\">assessment that the sale of each vessel was highly probable within 12 months of each reclassi\ufb01cation. </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t3i_140\">In accordance with IFRS 5, each vessel was assessed at the point of reclassi\ufb01cation by reference to the lower of </span><span style=\"display:block;height:0px\"></span><span class=\"t se_140 t3j_140\">the carrying value and fair value less costs to sell. Where an MoA had been signed, fair value less costs to sell was</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    \n        \n          <span class=\"t s1_141 t2_141\">determined by reference to the agreed sale price less directly attributable costs of disposal. For vessels not yet </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_141 t3_141\">subject to a binding MoA, fair value less costs to sell was determined by reference to the price set out in any non- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t4_141\">binding Memorandum of Understanding (\u201cMoU\u201d) or other o\ufb00ers received</span><span class=\"t s2_141 t5_141\">. These fair value measurements are </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t6_141\">categorised as Level 3 within the fair value hierarchy, as they were based on vessel-speci\ufb01c negotiated prices or </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t7_141\">o\ufb00ers rather than quoted prices in an active market. This assessment resulted in an impairment loss of US$23.7 </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t8_141\">million in respect of \ufb01fteen vessels, recognised within \u201cImpairment of vessels\u201d in the Consolidated Statement of Pro\ufb01t </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t9_141\">or Loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_141 ta_141\">Following recognition of the impairment losses, the carrying amount of fourteen impaired vessels was reduced from </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 tb_141\">US$268.8 million to US$245.6 million. Together with the carrying amount of vessels not impaired, the remaining \ufb02eet </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 tc_141\">was reclassi\ufb01ed to AHFS at a total amount of US$367.7 million (see Note 25). As fair value less costs to sell was based </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 td_141\">on signed MoAs, non-binding MoUs and other o\ufb00ers, no sensitivity analysis has been presented. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 te_141\">The impairment losses recognised in the year are summarised below. </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"t5565e74c3f1cf523a4fb7715035f4a5c\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s3_141 tf_141_new\">Vessel type </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_141 tg_141_new\">Number of </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_141 th_141_new\">vessels </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_141 ti_141_new\">Carrying </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_141 tj_141_new\">amount before </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_141 tk_141_new\">impairment </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_141 tl_141_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_141 tm_141_new\">Impairment loss </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_141 tn_141_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_141 to_141_new\">Recoverable </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_141 tp_141_new\">amount </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_141 tq_141_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_141 tr_141_new\">Supramax </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 ts_141_new\">5 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 tt_141_new\">140,893 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 tu_141_new\">(15,262) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 tv_141_new\">125,631 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_141 tw_141_new\">Handysize </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 tx_141_new\">9 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 ty_141_new\">127,859 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 tz_141_new\">(7,890) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t10_141_new\">119,969 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_141 t11_141_new\">Total (impaired vessels in PPE) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_141 t12_141_new\">14 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t13_141_new\">268,752 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t14_141_new\">(23,152) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t15_141_new\">245,600 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_141 t16_141_new\">Supramax </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t17_141_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t18_141_new\">49,629 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t19_141_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1a_141_new\">49,629 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1b_141_new\">Handysize </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1c_141_new\">5 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1d_141_new\">72,436 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1e_141_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1f_141_new\">72,436 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1g_141_new\">Total (reclassi\ufb01ed without impairment) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_141 t1h_141_new\">7 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1i_141_new\">122,065 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_141 t1j_141_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1k_141_new\">122,065 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1l_141_new\">Total reclassi\ufb01ed from PPE to AHFS </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1m_141_new\">21 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1n_141_new\">390,817 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1o_141_new\">(23,152) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1p_141_new\">367,665 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1q_141_new\">Handysize vessel impaired after </span><span class=\"t s8_141 t1r_141_new\">reclassi\ufb01cation </span><span class=\"t s5_141 t1s_141_new\">to AHFS </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_141 t1t_141_new\">(Note 25) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1u_141_new\">1 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1v_141_new\">11,821 </span><span class=\"t s9_141 t1w_141_new\">1 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1x_141_new\">(551) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1y_141_new\">11,270 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_141 t1z_141_new\">Total </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t20_141_new\">22 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t21_141_new\">402,638 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t22_141_new\">(23,703) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t23_141_new\">378,935</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s1_141 t24_141\">Of the US$23.7 million total impairment recognised across vessels in the year, US$23.2 million was recognised at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t25_141\">point of reclassi\ufb01cation to assets held for sale and is included within the table above. A further US$0.6 million was </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t26_141\">recognised in respect of one vessel following its reclassi\ufb01cation to assets held for sale, where the agreed sale price </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t27_141\">subsequently fell below the carrying amount of the vessel within assets held for sale; this further impairment is set out </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t28_141\">in Note 25. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_141 t29_141\">Management will continue to monitor market developments, including charter rate trends and asset values, for </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t2a_141\">potential indicators of further impairment or reversal in subsequent reporting periods.</span><span style=\"display:block;height:0px\"></span>\n        \n        \n          <span class=\"t s9_141 t2b_141\">1 </span><span class=\"t s8_141 t2c_141\">Reclassi\ufb01ed to AHFS in prior year.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n          <span class=\"t s6_142 t9_142\">17. </span><span class=\"t s6_142 ta_142\">RIGHT-OF-USE ASSETS </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"tf1bcd125880ea0976f2b80b9a732baa0\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s7_142 tb_142_new\">Vessels </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_142 tc_142_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_142 td_142_new\">O\ufb00ice and </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_142 te_142_new\">residential </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_142 tf_142_new\">property </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_142 tg_142_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_142 th_142_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_142 ti_142_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_142 tj_142_new\">Cost: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_142 tk_142_new\">Balance at 1 April 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tl_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tm_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tn_142_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 to_142_new\">Fair value impact at date of transition from investment entity (Note 4) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tp_142_new\">15,302 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tq_142_new\">953 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tr_142_new\">16,255 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_142 ts_142_new\">Additions </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tt_142_new\">8,147 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tu_142_new\">(18) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tv_142_new\">8,129 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 tw_142_new\">Derecognition </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tx_142_new\">(19,360) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 ty_142_new\">(839) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tz_142_new\">(20,199) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 t10_142_new\">Reclassi\ufb01cation \u2013 others </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t11_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t12_142_new\">(105) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t13_142_new\">(105) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 t14_142_new\">E\ufb00ect of foreign currency exchange di\ufb00erences </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t15_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t16_142_new\">9 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t17_142_new\">9 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_142 t18_142_new\">Balance at 31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_142 t19_142_new\">4,089 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_142 t1a_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_142 t1b_142_new\">4,089 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_142 t1c_142_new\">Accumulated depreciation and impairment: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_142 t1d_142_new\">Balance at 1 April 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1e_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1f_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1g_142_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 t1h_142_new\">Depreciation </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1i_142_new\">(22,616) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1j_142_new\">(910) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1k_142_new\">(23,526) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 t1l_142_new\">Derecognition </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1m_142_new\">19,360 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1n_142_new\">820 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1o_142_new\">20,180 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 t1p_142_new\">Reclassi\ufb01cation \u2013 others </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1q_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1r_142_new\">96 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1s_142_new\">96 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 t1t_142_new\">E\ufb00ect of foreign currency exchange di\ufb00erences </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1u_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1v_142_new\">(6) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1w_142_new\">(6) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_142 t1x_142_new\">Balance at 31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_142 t1y_142_new\">(3,256) </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_142 t1z_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_142 t20_142_new\">(3,256) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_142 t21_142_new\">Carrying amount: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_142 t22_142_new\">At 1 April 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t23_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t24_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t25_142_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_142 t26_142_new\">At 31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_142 t27_142_new\">833 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_142 t28_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_142 t29_142_new\">833</span></td>\n              </tr>\n            \n          </table>\n        \n        <span class=\"t se_142 t2j_142\">At 31 March 2026, management considered the Group\u2019s orderly wind-down to be a potential indicator of impairment </span><span style=\"display:block;height:0px\"></span><span class=\"t se_142 t2k_142\">of right-of-use assets in accordance with IAS 36. Management has assessed the recoverable amount of the right-of- </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_142 t2l_142\">use assets relating to the one remaining chartered-in vessel by reference to the expected cash \ufb02ows from continued </span><span style=\"display:block;height:0px\"></span><span class=\"t se_142 t2m_142\">sub-charter through to the end of lease term. The recoverable amount was determined to exceed the carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_142 t2n_142\">amount of the right-of-use assets and accordingly no impairment loss has been recognised.</span><span style=\"display:block;height:0px\"></span>\n      \n          <span class=\"t s1_143 t2_143\">18. </span><span class=\"t s1_143 t3_143\">INTANGIBLE ASSETS </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"tf99c752a04e434b6f4ad9935200173bb\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s2_143 t4_143_new\">Carbon Credits </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_143 t5_143_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s2_143 t6_143_new\">Contractual </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_143 t7_143_new\">customer </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_143 t8_143_new\">relationships </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_143 t9_143_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s2_143 ta_143_new\">Other </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_143 tb_143_new\">intangible assets </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_143 tc_143_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s2_143 td_143_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_143 te_143_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_143 tf_143_new\">Cost: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_143 tg_143_new\">Balance at 1 April 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 th_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 ti_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tj_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tk_143_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_143 tl_143_new\">Fair value impact at date of transition from investment entity </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_143 tm_143_new\">(Note 4) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tn_143_new\">2,050 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 to_143_new\">1,519 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tp_143_new\">63 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tq_143_new\">3,632 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_143 tr_143_new\">Additions </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 ts_143_new\">3,925 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tt_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tu_143_new\">159 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tv_143_new\">4,084 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_143 tw_143_new\">Utilisation </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tx_143_new\">(3,586) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 ty_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tz_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t10_143_new\">(3,586) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_143 t11_143_new\">Disposals </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t12_143_new\">(15) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t13_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t14_143_new\">(40) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t15_143_new\">(55) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_143 t16_143_new\">Revaluation </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t17_143_new\">22 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t18_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t19_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1a_143_new\">22 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_143 t1b_143_new\">Write o\ufb00 of intangible asset </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1c_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1d_143_new\">(1,232) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1e_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1f_143_new\">(1,232) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_143 t1g_143_new\">Balance at 31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t1h_143_new\">2,396 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t1i_143_new\">287 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t1j_143_new\">182 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t1k_143_new\">2,865 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_143 t1l_143_new\">Accumulated amortisation: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_143 t1m_143_new\">Balance at 1 April 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1n_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1o_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1p_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1q_143_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1r_143_new\">Amortisation </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1s_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1t_143_new\">(1,283) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1u_143_new\">(59) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1v_143_new\">(1,342) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_143 t1w_143_new\">Disposals </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1x_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1y_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1z_143_new\">26 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t20_143_new\">26 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_143 t21_143_new\">Write o\ufb00 of intangible asset </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t22_143_new\">1,232 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t23_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t24_143_new\">1,232 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_143 t25_143_new\">E\ufb00ect of foreign currency exchange di\ufb00erences </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t26_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t27_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t28_143_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t29_143_new\">2 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2a_143_new\">Balance at 31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_143 t2b_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2c_143_new\">(51) </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_143 t2d_143_new\">(31) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2e_143_new\">(82) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_143 t2f_143_new\">Carrying amount: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_143 t2g_143_new\">At 1 April 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t2h_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t2i_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t2j_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t2k_143_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2l_143_new\">At 31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2m_143_new\">2,396 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2n_143_new\">236 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2o_143_new\">151 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2p_143_new\">2,783</span></td>\n              </tr>\n            \n          </table>\n        \n        <span class=\"t s8_143 t37_143\">At 31 March 2026, management considered the Group\u2019s orderly wind-down to be a potential indicator of impairment </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_143 t38_143\">of intangible assets in accordance with IAS 36. Management has assessed the recoverable amount of the contractual </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_143 t39_143\">customer relationship and other intangible balances, with reference to the cash \ufb02ows expected to be generated </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_143 t3a_143\">by the Group from the underlying contractual relationships and from continued operation of the related software </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_143 t3b_143\">through to the end of the wind-down period. The recoverable amount was determined to exceed the carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_143 t3c_143\">amount and accordingly no impairment loss has been recognised. The carrying amount of carbon credits are stated </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_143 t3d_143\">at cost </span><span class=\"t sb_143 t3e_143\">and is expected to be utilised in full against the Group\u2019s compliance obligations during the wind-down.</span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717231114941": {
   "value": "\n        \n          \n            <span class=\"t s6_140 t9_140\">16. VESSELS, PROPERTY, PLANT AND EQUIPMENT </span><span style=\"display:block;height:0px\"></span>\n            <table cellpadding=\"5\" class=\"tad7c4c3743ea42e109c51b8521b86871\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n              \n                <tr>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"><span class=\"t s7_140 ta_140_new\">Vessels </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_140 tb_140_new\">US$\u2019000s </span></td>\n                  <td style=\"width:auto\"><span class=\"t s7_140 tc_140_new\">Drydocking </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_140 td_140_new\">US$\u2019000s </span></td>\n                  <td style=\"width:auto\"><span class=\"t s7_140 te_140_new\">Other plant and </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_140 tf_140_new\">equipment </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_140 tg_140_new\">US$\u2019000s </span></td>\n                  <td style=\"width:auto\"><span class=\"t s7_140 th_140_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_140 ti_140_new\">US$\u2019000s </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t s9_140 tj_140_new\">Cost: </span></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 tk_140_new\">Balance at 1 April 2025 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tl_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tm_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tn_140_new\">897 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 to_140_new\">897 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tp_140_new\">Fair value impact at date of transition from investment entity </span></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 tq_140_new\">(Note 4) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tr_140_new\">411,073 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 ts_140_new\">10,660 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tt_140_new\">725 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tu_140_new\">422,458 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tv_140_new\">Additions </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tw_140_new\">648 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tx_140_new\">1,452 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 ty_140_new\">61 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tz_140_new\">2,161 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t10_140_new\">Disposals </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t11_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t12_140_new\">(214) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t13_140_new\">(362) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t14_140_new\">(576) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t15_140_new\">Disposal of business </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t16_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t17_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t18_140_new\">(246) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t19_140_new\">(246) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t1a_140_new\">Reclassi\ufb01cation to Assets Held for Sale (Note 25) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1b_140_new\">(389,700) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1c_140_new\">(10,774) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1d_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1e_140_new\">(400,474) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1f_140_new\">Other </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1g_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1h_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1i_140_new\">7 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1j_140_new\">7 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1k_140_new\">Balance at 31 March 2026 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1l_140_new\">22,021 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1m_140_new\">1,124 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1n_140_new\">1,082 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1o_140_new\">24,227 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t s9_140 t1p_140_new\">Accumulated depreciation and impairment: </span></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1q_140_new\">Balance at 1 April 2025 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1r_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1s_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1t_140_new\">(802) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1u_140_new\">(802) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t1v_140_new\">Disposals </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1w_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1x_140_new\">215 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1y_140_new\">204 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1z_140_new\">419 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t20_140_new\">Disposal of business </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t21_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t22_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t23_140_new\">16 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t24_140_new\">16 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t25_140_new\">Depreciation </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t26_140_new\">(8,054) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t27_140_new\">(1,816) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t28_140_new\">(363) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t29_140_new\">(10,233) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t2a_140_new\">Impairment loss recognised in pro\ufb01t and loss </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2b_140_new\">(20,905) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2c_140_new\">(2,247) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2d_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2e_140_new\">(23,152) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t2f_140_new\">Reclassi\ufb01cation to Assets Held for Sale (Note 25) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2g_140_new\">28,959 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2h_140_new\">3,848 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2i_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2j_140_new\">32,807 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2k_140_new\">Other </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2l_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2m_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2n_140_new\">(10) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2o_140_new\">(10) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t2p_140_new\">Balance at 31 March 2026 </span></td>\n                  <td style=\"width:auto\"><span class=\"t s9_140 t2q_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t s9_140 t2r_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t2s_140_new\">(955) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t2t_140_new\">(955) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t s9_140 t2u_140_new\">Carrying amount: </span></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2v_140_new\">At 1 April 2025 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2w_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2x_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2y_140_new\">95 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2z_140_new\">95 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t30_140_new\">At 31 March 2026 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t31_140_new\">22,021 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t32_140_new\">1,124 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t33_140_new\">127 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t34_140_new\">23,272</span></td>\n                </tr>\n              \n            </table>\n          <span class=\"t sd_140 t35_140\">At 31 March 2026, one vessel remains within vessels, property, plant and equipment; all of the Group\u2019s other vessels </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t36_140\">have been classi\ufb01ed as assets held for sale as part of the orderly wind-down (see Note 25). This vessel is held </span><span style=\"display:block;height:0px\"></span><span class=\"t se_140 t37_140\">under a sale and leaseback transaction that did not meet the transfer-of-control criteria in IFRS 15 and is therefore </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t38_140\">recognised together with a corresponding \ufb01nancial liability (see Notes 3(d) and 29). It has not been classi\ufb01ed as </span><span style=\"display:block;height:0px\"></span><span class=\"t se_140 t39_140\">held for sale because its realisation, whether through exercise of the repurchase option (extended to April 2027) </span><span style=\"display:block;height:0px\"></span><span class=\"t se_140 t3a_140\">and onward sale, or through return of the vessel on lapse of that option (backstop date being in May 2027), is not </span><span style=\"display:block;height:0px\"></span><span class=\"t se_140 t3b_140\">considered to be highly probable within twelve months of the balance sheet date. </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_140 t3c_140\">Reclassi\ufb01cation to assets held for sale and impairment of vessels </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t3d_140\">During the year, sixteen Memoranda of Agreement (\u201cMoAs\u201d) were signed for individual vessel sales, at which point </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t3e_140\">they were considered to meet the criteria for classi\ufb01cation as assets held for sale (\u201cAHFS\u201d). At 31 March 2026, the </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t3f_140\">Group reclassi\ufb01ed \ufb01ve of its remaining vessels from property, plant and equipment to assets held for sale (see Note </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t3g_140\">25). This re\ufb02ected the Group\u2019s orderly wind-down, the active programme to dispose of the \ufb02eet, and management\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t3h_140\">assessment that the sale of each vessel was highly probable within 12 months of each reclassi\ufb01cation. </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_140 t3i_140\">In accordance with IFRS 5, each vessel was assessed at the point of reclassi\ufb01cation by reference to the lower of </span><span style=\"display:block;height:0px\"></span><span class=\"t se_140 t3j_140\">the carrying value and fair value less costs to sell. Where an MoA had been signed, fair value less costs to sell was</span><span style=\"display:block;height:0px\"></span>\n        \n      \n          <span class=\"t s1_141 t2_141\">determined by reference to the agreed sale price less directly attributable costs of disposal. For vessels not yet </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_141 t3_141\">subject to a binding MoA, fair value less costs to sell was determined by reference to the price set out in any non- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t4_141\">binding Memorandum of Understanding (\u201cMoU\u201d) or other o\ufb00ers received</span><span class=\"t s2_141 t5_141\">. These fair value measurements are </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t6_141\">categorised as Level 3 within the fair value hierarchy, as they were based on vessel-speci\ufb01c negotiated prices or </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t7_141\">o\ufb00ers rather than quoted prices in an active market. This assessment resulted in an impairment loss of US$23.7 </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t8_141\">million in respect of \ufb01fteen vessels, recognised within \u201cImpairment of vessels\u201d in the Consolidated Statement of Pro\ufb01t </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t9_141\">or Loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_141 ta_141\">Following recognition of the impairment losses, the carrying amount of fourteen impaired vessels was reduced from </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 tb_141\">US$268.8 million to US$245.6 million. Together with the carrying amount of vessels not impaired, the remaining \ufb02eet </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 tc_141\">was reclassi\ufb01ed to AHFS at a total amount of US$367.7 million (see Note 25). As fair value less costs to sell was based </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 td_141\">on signed MoAs, non-binding MoUs and other o\ufb00ers, no sensitivity analysis has been presented. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 te_141\">The impairment losses recognised in the year are summarised below. </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"t5565e74c3f1cf523a4fb7715035f4a5c\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s3_141 tf_141_new\">Vessel type </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_141 tg_141_new\">Number of </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_141 th_141_new\">vessels </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_141 ti_141_new\">Carrying </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_141 tj_141_new\">amount before </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_141 tk_141_new\">impairment </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_141 tl_141_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_141 tm_141_new\">Impairment loss </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_141 tn_141_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_141 to_141_new\">Recoverable </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_141 tp_141_new\">amount </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_141 tq_141_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_141 tr_141_new\">Supramax </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 ts_141_new\">5 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 tt_141_new\">140,893 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 tu_141_new\">(15,262) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 tv_141_new\">125,631 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_141 tw_141_new\">Handysize </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 tx_141_new\">9 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 ty_141_new\">127,859 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 tz_141_new\">(7,890) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t10_141_new\">119,969 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_141 t11_141_new\">Total (impaired vessels in PPE) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_141 t12_141_new\">14 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t13_141_new\">268,752 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t14_141_new\">(23,152) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t15_141_new\">245,600 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_141 t16_141_new\">Supramax </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t17_141_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t18_141_new\">49,629 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t19_141_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1a_141_new\">49,629 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1b_141_new\">Handysize </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1c_141_new\">5 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1d_141_new\">72,436 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1e_141_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1f_141_new\">72,436 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1g_141_new\">Total (reclassi\ufb01ed without impairment) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_141 t1h_141_new\">7 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1i_141_new\">122,065 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_141 t1j_141_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1k_141_new\">122,065 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1l_141_new\">Total reclassi\ufb01ed from PPE to AHFS </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1m_141_new\">21 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1n_141_new\">390,817 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1o_141_new\">(23,152) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t1p_141_new\">367,665 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1q_141_new\">Handysize vessel impaired after </span><span class=\"t s8_141 t1r_141_new\">reclassi\ufb01cation </span><span class=\"t s5_141 t1s_141_new\">to AHFS </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_141 t1t_141_new\">(Note 25) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1u_141_new\">1 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1v_141_new\">11,821 </span><span class=\"t s9_141 t1w_141_new\">1 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1x_141_new\">(551) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_141 t1y_141_new\">11,270 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_141 t1z_141_new\">Total </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t20_141_new\">22 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t21_141_new\">402,638 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t22_141_new\">(23,703) </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_141 t23_141_new\">378,935</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s1_141 t24_141\">Of the US$23.7 million total impairment recognised across vessels in the year, US$23.2 million was recognised at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t25_141\">point of reclassi\ufb01cation to assets held for sale and is included within the table above. A further US$0.6 million was </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t26_141\">recognised in respect of one vessel following its reclassi\ufb01cation to assets held for sale, where the agreed sale price </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t27_141\">subsequently fell below the carrying amount of the vessel within assets held for sale; this further impairment is set out </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t28_141\">in Note 25. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_141 t29_141\">Management will continue to monitor market developments, including charter rate trends and asset values, for </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_141 t2a_141\">potential indicators of further impairment or reversal in subsequent reporting periods.</span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s9_141 t2b_141\">1 </span><span class=\"t s8_141 t2c_141\">Reclassi\ufb01ed to AHFS in prior year.</span><span style=\"display:block;height:0px\"></span>\n        ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717221719795": {
   "value": "\n            <span class=\"t s6_140 t9_140\">16. VESSELS, PROPERTY, PLANT AND EQUIPMENT </span><span style=\"display:block;height:0px\"></span>\n            <table cellpadding=\"5\" class=\"tad7c4c3743ea42e109c51b8521b86871\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n              \n                <tr>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"><span class=\"t s7_140 ta_140_new\">Vessels </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_140 tb_140_new\">US$\u2019000s </span></td>\n                  <td style=\"width:auto\"><span class=\"t s7_140 tc_140_new\">Drydocking </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_140 td_140_new\">US$\u2019000s </span></td>\n                  <td style=\"width:auto\"><span class=\"t s7_140 te_140_new\">Other plant and </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_140 tf_140_new\">equipment </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_140 tg_140_new\">US$\u2019000s </span></td>\n                  <td style=\"width:auto\"><span class=\"t s7_140 th_140_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_140 ti_140_new\">US$\u2019000s </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t s9_140 tj_140_new\">Cost: </span></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 tk_140_new\">Balance at 1 April 2025 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tl_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tm_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tn_140_new\">897 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 to_140_new\">897 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tp_140_new\">Fair value impact at date of transition from investment entity </span></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 tq_140_new\">(Note 4) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tr_140_new\">411,073 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 ts_140_new\">10,660 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tt_140_new\">725 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tu_140_new\">422,458 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tv_140_new\">Additions </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tw_140_new\">648 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tx_140_new\">1,452 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 ty_140_new\">61 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 tz_140_new\">2,161 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t10_140_new\">Disposals </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t11_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t12_140_new\">(214) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t13_140_new\">(362) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t14_140_new\">(576) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t15_140_new\">Disposal of business </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t16_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t17_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t18_140_new\">(246) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t19_140_new\">(246) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t1a_140_new\">Reclassi\ufb01cation to Assets Held for Sale (Note 25) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1b_140_new\">(389,700) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1c_140_new\">(10,774) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1d_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1e_140_new\">(400,474) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1f_140_new\">Other </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1g_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1h_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1i_140_new\">7 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1j_140_new\">7 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1k_140_new\">Balance at 31 March 2026 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1l_140_new\">22,021 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1m_140_new\">1,124 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1n_140_new\">1,082 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1o_140_new\">24,227 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t s9_140 t1p_140_new\">Accumulated depreciation and impairment: </span></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t1q_140_new\">Balance at 1 April 2025 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1r_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1s_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1t_140_new\">(802) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1u_140_new\">(802) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t1v_140_new\">Disposals </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1w_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1x_140_new\">215 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1y_140_new\">204 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t1z_140_new\">419 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t20_140_new\">Disposal of business </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t21_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t22_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t23_140_new\">16 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t24_140_new\">16 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t25_140_new\">Depreciation </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t26_140_new\">(8,054) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t27_140_new\">(1,816) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t28_140_new\">(363) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t29_140_new\">(10,233) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t2a_140_new\">Impairment loss recognised in pro\ufb01t and loss </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2b_140_new\">(20,905) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2c_140_new\">(2,247) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2d_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2e_140_new\">(23,152) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sc_140 t2f_140_new\">Reclassi\ufb01cation to Assets Held for Sale (Note 25) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2g_140_new\">28,959 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2h_140_new\">3,848 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2i_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2j_140_new\">32,807 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2k_140_new\">Other </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2l_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2m_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2n_140_new\">(10) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2o_140_new\">(10) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t2p_140_new\">Balance at 31 March 2026 </span></td>\n                  <td style=\"width:auto\"><span class=\"t s9_140 t2q_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t s9_140 t2r_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t2s_140_new\">(955) </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t2t_140_new\">(955) </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t s9_140 t2u_140_new\">Carrying amount: </span></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                  <td style=\"width:auto\"></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2v_140_new\">At 1 April 2025 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2w_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2x_140_new\">\u2013 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2y_140_new\">95 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sb_140 t2z_140_new\">95 </span></td>\n                </tr>\n                <tr>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t30_140_new\">At 31 March 2026 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t31_140_new\">22,021 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t32_140_new\">1,124 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t33_140_new\">127 </span></td>\n                  <td style=\"width:auto\"><span class=\"t sa_140 t34_140_new\">23,272</span></td>\n                </tr>\n              \n            </table>\n          \n        \n          <span class=\"t s6_142 t9_142\">17. </span><span class=\"t s6_142 ta_142\">RIGHT-OF-USE ASSETS </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"tf1bcd125880ea0976f2b80b9a732baa0\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s7_142 tb_142_new\">Vessels </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_142 tc_142_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_142 td_142_new\">O\ufb00ice and </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_142 te_142_new\">residential </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_142 tf_142_new\">property </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_142 tg_142_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_142 th_142_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_142 ti_142_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_142 tj_142_new\">Cost: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_142 tk_142_new\">Balance at 1 April 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tl_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tm_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tn_142_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 to_142_new\">Fair value impact at date of transition from investment entity (Note 4) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tp_142_new\">15,302 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tq_142_new\">953 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tr_142_new\">16,255 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_142 ts_142_new\">Additions </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tt_142_new\">8,147 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tu_142_new\">(18) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tv_142_new\">8,129 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 tw_142_new\">Derecognition </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tx_142_new\">(19,360) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 ty_142_new\">(839) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tz_142_new\">(20,199) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 t10_142_new\">Reclassi\ufb01cation \u2013 others </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t11_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t12_142_new\">(105) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t13_142_new\">(105) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 t14_142_new\">E\ufb00ect of foreign currency exchange di\ufb00erences </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t15_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t16_142_new\">9 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t17_142_new\">9 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_142 t18_142_new\">Balance at 31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_142 t19_142_new\">4,089 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_142 t1a_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_142 t1b_142_new\">4,089 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_142 t1c_142_new\">Accumulated depreciation and impairment: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_142 t1d_142_new\">Balance at 1 April 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1e_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1f_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1g_142_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 t1h_142_new\">Depreciation </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1i_142_new\">(22,616) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1j_142_new\">(910) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1k_142_new\">(23,526) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 t1l_142_new\">Derecognition </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1m_142_new\">19,360 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1n_142_new\">820 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1o_142_new\">20,180 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 t1p_142_new\">Reclassi\ufb01cation \u2013 others </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1q_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1r_142_new\">96 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1s_142_new\">96 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 t1t_142_new\">E\ufb00ect of foreign currency exchange di\ufb00erences </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1u_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1v_142_new\">(6) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1w_142_new\">(6) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_142 t1x_142_new\">Balance at 31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_142 t1y_142_new\">(3,256) </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_142 t1z_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_142 t20_142_new\">(3,256) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_142 t21_142_new\">Carrying amount: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_142 t22_142_new\">At 1 April 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t23_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t24_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t25_142_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_142 t26_142_new\">At 31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_142 t27_142_new\">833 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_142 t28_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_142 t29_142_new\">833</span></td>\n              </tr>\n            \n          </table>\n        <span class=\"t se_142 t2a_142\">Right-of-use assets are depreciated over the shorter of the useful life of the right-of-use asset and remaining </span><span style=\"display:block;height:0px\"></span><span class=\"t se_142 t2b_142\">lease term and, at 31 March 2026, relates to one chartered-in vessel. The remaining lease term for the chartered </span><span style=\"display:block;height:0px\"></span><span class=\"t se_142 t2c_142\">in vessel at the reporting date is approximately 3 months. All material property leases held by the Group ended or </span><span style=\"display:block;height:0px\"></span><span class=\"t se_142 t2d_142\">were terminated during the year, with any remaining property leases not considered material to the Group (carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_142 t2e_142\">amount at 31 March 2026: nil). The derecognition of right-of-use assets during the year re\ufb02ects the redelivery of \ufb01ve </span><span style=\"display:block;height:0px\"></span><span class=\"t se_142 t2f_142\">chartered-in vessels to their owners on expiry of the underlying time charter agreements, consistent with the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_142 t2g_142\">orderly wind-down. The corresponding derecognition within accumulated depreciation re\ufb02ects depreciation of those </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_142 t2h_142\">assets over their lease terms; each asset was fully depreciated by the date of redelivery, with no material gain or loss </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_142 t2i_142\">arising on derecognition.</span><span style=\"display:block;height:0px\"></span>\n      \n        \n          <span class=\"t s1_143 t2_143\">18. </span><span class=\"t s1_143 t3_143\">INTANGIBLE ASSETS </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"tf99c752a04e434b6f4ad9935200173bb\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s2_143 t4_143_new\">Carbon Credits </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_143 t5_143_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s2_143 t6_143_new\">Contractual </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_143 t7_143_new\">customer </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_143 t8_143_new\">relationships </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_143 t9_143_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s2_143 ta_143_new\">Other </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_143 tb_143_new\">intangible assets </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_143 tc_143_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s2_143 td_143_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_143 te_143_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_143 tf_143_new\">Cost: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_143 tg_143_new\">Balance at 1 April 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 th_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 ti_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tj_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tk_143_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_143 tl_143_new\">Fair value impact at date of transition from investment entity </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_143 tm_143_new\">(Note 4) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tn_143_new\">2,050 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 to_143_new\">1,519 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tp_143_new\">63 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tq_143_new\">3,632 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_143 tr_143_new\">Additions </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 ts_143_new\">3,925 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tt_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tu_143_new\">159 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tv_143_new\">4,084 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_143 tw_143_new\">Utilisation </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tx_143_new\">(3,586) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 ty_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tz_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t10_143_new\">(3,586) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_143 t11_143_new\">Disposals </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t12_143_new\">(15) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t13_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t14_143_new\">(40) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t15_143_new\">(55) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_143 t16_143_new\">Revaluation </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t17_143_new\">22 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t18_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t19_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1a_143_new\">22 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_143 t1b_143_new\">Write o\ufb00 of intangible asset </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1c_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1d_143_new\">(1,232) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1e_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1f_143_new\">(1,232) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_143 t1g_143_new\">Balance at 31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t1h_143_new\">2,396 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t1i_143_new\">287 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t1j_143_new\">182 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t1k_143_new\">2,865 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_143 t1l_143_new\">Accumulated amortisation: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_143 t1m_143_new\">Balance at 1 April 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1n_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1o_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1p_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1q_143_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1r_143_new\">Amortisation </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1s_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1t_143_new\">(1,283) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1u_143_new\">(59) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1v_143_new\">(1,342) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_143 t1w_143_new\">Disposals </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1x_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1y_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1z_143_new\">26 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t20_143_new\">26 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_143 t21_143_new\">Write o\ufb00 of intangible asset </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t22_143_new\">1,232 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t23_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t24_143_new\">1,232 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_143 t25_143_new\">E\ufb00ect of foreign currency exchange di\ufb00erences </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t26_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t27_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t28_143_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t29_143_new\">2 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2a_143_new\">Balance at 31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_143 t2b_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2c_143_new\">(51) </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_143 t2d_143_new\">(31) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2e_143_new\">(82) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_143 t2f_143_new\">Carrying amount: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_143 t2g_143_new\">At 1 April 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t2h_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t2i_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t2j_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t2k_143_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2l_143_new\">At 31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2m_143_new\">2,396 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2n_143_new\">236 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2o_143_new\">151 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2p_143_new\">2,783</span></td>\n              </tr>\n            \n          </table>\n        <span class=\"t s8_143 t2q_143\">The Group\u2019s intangible assets comprise: </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_143 t2r_143\">\u2192 </span><span class=\"t sa_143 t2s_143\">Carbon Credits \u2013 </span><span class=\"t sb_143 t2t_143\">being European Emissions Allowances acquired or generated under the EU Emissions Trading </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_143 t2u_143\">System for compliance with maritime emissions obligations. Carbon credits held for delivery against compliance </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_143 t2v_143\">obligations are stated at cost. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_143 t2w_143\">\u2192 </span><span class=\"t sa_143 t2x_143\">Contractual customer relationships and other intangible assets \u2013 </span><span class=\"t s8_143 t2y_143\">comprising contractual customer </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_143 t2z_143\">relationships arising from the acquisition of a subsidiary in a prior period, together with software and other </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_143 t30_143\">immaterial intangibles. These assets are amortised on a straight-line basis over their estimated useful lives. </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_143 t31_143\">Amortisation of intangible assets is recognised within \u201cDepreciation, other\u201d in the Consolidated Statement of Pro\ufb01t </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_143 t32_143\">or Loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_143 t33_143\">The write-o\ufb00 of contractual customer relationships during the year of US$1,232,000 (against both cost and </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_143 t34_143\">accumulated amortisation) relates to relationships derecognised on the disposal of the underlying vessels to which </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_143 t35_143\">they related and on the disposal of the Group\u2019s technical management division. The relevant intangible assets were </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_143 t36_143\">fully amortised at the point of derecognition; accordingly, no gain or loss arose on the write-o\ufb00. </span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717221536678": {
   "value": "\n      \n        \n          <span class=\"t s6_142 t9_142\">17. </span><span class=\"t s6_142 ta_142\">RIGHT-OF-USE ASSETS </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"tf1bcd125880ea0976f2b80b9a732baa0\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s7_142 tb_142_new\">Vessels </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_142 tc_142_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_142 td_142_new\">O\ufb00ice and </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_142 te_142_new\">residential </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_142 tf_142_new\">property </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_142 tg_142_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_142 th_142_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_142 ti_142_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_142 tj_142_new\">Cost: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_142 tk_142_new\">Balance at 1 April 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tl_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tm_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tn_142_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 to_142_new\">Fair value impact at date of transition from investment entity (Note 4) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tp_142_new\">15,302 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tq_142_new\">953 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tr_142_new\">16,255 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_142 ts_142_new\">Additions </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tt_142_new\">8,147 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tu_142_new\">(18) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tv_142_new\">8,129 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 tw_142_new\">Derecognition </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tx_142_new\">(19,360) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 ty_142_new\">(839) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 tz_142_new\">(20,199) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 t10_142_new\">Reclassi\ufb01cation \u2013 others </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t11_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t12_142_new\">(105) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t13_142_new\">(105) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 t14_142_new\">E\ufb00ect of foreign currency exchange di\ufb00erences </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t15_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t16_142_new\">9 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t17_142_new\">9 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_142 t18_142_new\">Balance at 31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_142 t19_142_new\">4,089 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_142 t1a_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_142 t1b_142_new\">4,089 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_142 t1c_142_new\">Accumulated depreciation and impairment: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_142 t1d_142_new\">Balance at 1 April 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1e_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1f_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1g_142_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 t1h_142_new\">Depreciation </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1i_142_new\">(22,616) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1j_142_new\">(910) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1k_142_new\">(23,526) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 t1l_142_new\">Derecognition </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1m_142_new\">19,360 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1n_142_new\">820 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1o_142_new\">20,180 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 t1p_142_new\">Reclassi\ufb01cation \u2013 others </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1q_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1r_142_new\">96 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1s_142_new\">96 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_142 t1t_142_new\">E\ufb00ect of foreign currency exchange di\ufb00erences </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1u_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1v_142_new\">(6) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t1w_142_new\">(6) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_142 t1x_142_new\">Balance at 31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_142 t1y_142_new\">(3,256) </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_142 t1z_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_142 t20_142_new\">(3,256) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_142 t21_142_new\">Carrying amount: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_142 t22_142_new\">At 1 April 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t23_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t24_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_142 t25_142_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_142 t26_142_new\">At 31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_142 t27_142_new\">833 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_142 t28_142_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_142 t29_142_new\">833</span></td>\n              </tr>\n            \n          </table>\n        <span class=\"t se_142 t2a_142\">Right-of-use assets are depreciated over the shorter of the useful life of the right-of-use asset and remaining </span><span style=\"display:block;height:0px\"></span><span class=\"t se_142 t2b_142\">lease term and, at 31 March 2026, relates to one chartered-in vessel. The remaining lease term for the chartered </span><span style=\"display:block;height:0px\"></span><span class=\"t se_142 t2c_142\">in vessel at the reporting date is approximately 3 months. All material property leases held by the Group ended or </span><span style=\"display:block;height:0px\"></span><span class=\"t se_142 t2d_142\">were terminated during the year, with any remaining property leases not considered material to the Group (carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_142 t2e_142\">amount at 31 March 2026: nil). The derecognition of right-of-use assets during the year re\ufb02ects the redelivery of \ufb01ve </span><span style=\"display:block;height:0px\"></span><span class=\"t se_142 t2f_142\">chartered-in vessels to their owners on expiry of the underlying time charter agreements, consistent with the Group\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_142 t2g_142\">orderly wind-down. The corresponding derecognition within accumulated depreciation re\ufb02ects depreciation of those </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_142 t2h_142\">assets over their lease terms; each asset was fully depreciated by the date of redelivery, with no material gain or loss </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_142 t2i_142\">arising on derecognition.</span><span style=\"display:block;height:0px\"></span>\n      \n      \n        <span class=\"t se_142 t2j_142\">At 31 March 2026, management considered the Group\u2019s orderly wind-down to be a potential indicator of impairment </span><span style=\"display:block;height:0px\"></span><span class=\"t se_142 t2k_142\">of right-of-use assets in accordance with IAS 36. Management has assessed the recoverable amount of the right-of- </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_142 t2l_142\">use assets relating to the one remaining chartered-in vessel by reference to the expected cash \ufb02ows from continued </span><span style=\"display:block;height:0px\"></span><span class=\"t se_142 t2m_142\">sub-charter through to the end of lease term. The recoverable amount was determined to exceed the carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_142 t2n_142\">amount of the right-of-use assets and accordingly no impairment loss has been recognised.</span><span style=\"display:block;height:0px\"></span>\n      \n    \n      <span class=\"t s1_149 t2_149\">27. </span><span class=\"t s1_149 t3_149\">LEASE LIABILITIES </span><span style=\"display:block;height:0px\"></span>\n      <table cellpadding=\"5\" class=\"t8bd907101ee5e4b0405b945ecf9113a1\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n        \n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s2_149 t4_149_new\">Vessels </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_149 t5_149_new\">US$\u2019000s </span></td>\n            <td style=\"width:auto\"><span class=\"t s4_149 t6_149_new\">O\ufb00ice and </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_149 t7_149_new\">residential </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_149 t8_149_new\">property </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_149 t9_149_new\">US$\u2019000s </span></td>\n            <td style=\"width:auto\"><span class=\"t s2_149 ta_149_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_149 tb_149_new\">US$\u2019000s </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s5_149 tc_149_new\">Cost: </span></td>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_149 td_149_new\">Balance at 1 April 2025 </span></td>\n            <td style=\"width:auto\"><span class=\"t s5_149 te_149_new\">\u2013 </span></td>\n            <td style=\"width:auto\"><span class=\"t s5_149 tf_149_new\">\u2013 </span></td>\n            <td style=\"width:auto\"><span class=\"t s5_149 tg_149_new\">\u2013 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s7_149 th_149_new\">Fair value impact at date of transition from investment entity (Note 4) </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 ti_149_new\">(15,462) </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 tj_149_new\">(1,178) </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 tk_149_new\">(16,640) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_149 tl_149_new\">Additions </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 tm_149_new\">(8,147) </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 tn_149_new\">18 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 to_149_new\">(8,129) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s7_149 tp_149_new\">Disposal of business </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 tq_149_new\">\u2013 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 tr_149_new\">27 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 ts_149_new\">27 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_149 tt_149_new\">Interest expense </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 tu_149_new\">(418) </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 tv_149_new\">(46) </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 tw_149_new\">(464) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_149 tx_149_new\">Lease payments </span></td>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_149 ty_149_new\">\u2013 Principal </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 tz_149_new\">22,838 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 t10_149_new\">1,175 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 t11_149_new\">24,013 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_149 t12_149_new\">\u2013 Interest </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 t13_149_new\">418 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 t14_149_new\">46 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 t15_149_new\">464 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s7_149 t16_149_new\">E\ufb00ect of foreign currency exchange di\ufb00erences </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 t17_149_new\">\u2013 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 t18_149_new\">(42) </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 t19_149_new\">(42) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_149 t1a_149_new\">Balance at 31 March 2026 </span></td>\n            <td style=\"width:auto\"><span class=\"t s5_149 t1b_149_new\">(771) </span></td>\n            <td style=\"width:auto\"><span class=\"t s5_149 t1c_149_new\">\u2013 </span></td>\n            <td style=\"width:auto\"><span class=\"t s5_149 t1d_149_new\">(771) </span></td>\n          </tr>\n        \n      </table>\n\n      <table cellpadding=\"5\" class=\"t5ffa8278dc829687cf1c7d1ed45729e7\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n        \n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s4_149 t1e_149_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_149 t1f_149_new\">US$\u2019000s </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s5_149 t1g_149_new\">Analysis of lease liabilities </span></td>\n            <td style=\"width:auto\"></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_149 t1h_149_new\">Current portion </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 t1i_149_new\">771 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_149 t1j_149_new\">Non-current portion </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 t1k_149_new\">\u2013 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s5_149 t1l_149_new\">Total </span></td>\n            <td style=\"width:auto\"><span class=\"t s5_149 t1m_149_new\">771</span></td>\n          </tr>\n        \n      </table>\n      <span class=\"t v0_149 s9_149 t1n_149\">The Group does not face signi\ufb01cant liquidity risk with regard to its lease liabilities. All lease liabilities at 31 March 2026 </span><span style=\"display:block;height:0px\"></span><span class=\"t v0_149 s9_149 t1o_149\">are classi\ufb01ed as current and are expected to be settled in full during the wind-down period from the Group\u2019s available </span><span style=\"display:block;height:0px\"></span><span class=\"t v0_149 s9_149 t1p_149\">cash and cash \ufb02ows generated from operations. Lease obligations are actively monitored within the Group\u2019s treasury </span><span style=\"display:block;height:0px\"></span><span class=\"t v0_149 s9_149 t1q_149\">function. Extension and termination options are considered when determining the lease term, as disclosed in Note 2(w).</span><span style=\"display:block;height:0px\"></span>\n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717221324950": {
   "value": "\n      \n        \n          <span class=\"t s1_143 t2_143\">18. </span><span class=\"t s1_143 t3_143\">INTANGIBLE ASSETS </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"tf99c752a04e434b6f4ad9935200173bb\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s2_143 t4_143_new\">Carbon Credits </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_143 t5_143_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s2_143 t6_143_new\">Contractual </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_143 t7_143_new\">customer </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_143 t8_143_new\">relationships </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_143 t9_143_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s2_143 ta_143_new\">Other </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_143 tb_143_new\">intangible assets </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_143 tc_143_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s2_143 td_143_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_143 te_143_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_143 tf_143_new\">Cost: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_143 tg_143_new\">Balance at 1 April 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 th_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 ti_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tj_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tk_143_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_143 tl_143_new\">Fair value impact at date of transition from investment entity </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_143 tm_143_new\">(Note 4) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tn_143_new\">2,050 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 to_143_new\">1,519 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tp_143_new\">63 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tq_143_new\">3,632 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_143 tr_143_new\">Additions </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 ts_143_new\">3,925 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tt_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tu_143_new\">159 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tv_143_new\">4,084 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_143 tw_143_new\">Utilisation </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tx_143_new\">(3,586) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 ty_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 tz_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t10_143_new\">(3,586) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_143 t11_143_new\">Disposals </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t12_143_new\">(15) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t13_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t14_143_new\">(40) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t15_143_new\">(55) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_143 t16_143_new\">Revaluation </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t17_143_new\">22 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t18_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t19_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1a_143_new\">22 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_143 t1b_143_new\">Write o\ufb00 of intangible asset </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1c_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1d_143_new\">(1,232) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1e_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1f_143_new\">(1,232) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_143 t1g_143_new\">Balance at 31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t1h_143_new\">2,396 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t1i_143_new\">287 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t1j_143_new\">182 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t1k_143_new\">2,865 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_143 t1l_143_new\">Accumulated amortisation: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_143 t1m_143_new\">Balance at 1 April 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1n_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1o_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1p_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1q_143_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1r_143_new\">Amortisation </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1s_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1t_143_new\">(1,283) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1u_143_new\">(59) </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1v_143_new\">(1,342) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_143 t1w_143_new\">Disposals </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1x_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1y_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t1z_143_new\">26 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t20_143_new\">26 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_143 t21_143_new\">Write o\ufb00 of intangible asset </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t22_143_new\">1,232 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t23_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t24_143_new\">1,232 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_143 t25_143_new\">E\ufb00ect of foreign currency exchange di\ufb00erences </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t26_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t27_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t28_143_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t29_143_new\">2 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2a_143_new\">Balance at 31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_143 t2b_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2c_143_new\">(51) </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_143 t2d_143_new\">(31) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2e_143_new\">(82) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_143 t2f_143_new\">Carrying amount: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_143 t2g_143_new\">At 1 April 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t2h_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t2i_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t2j_143_new\">\u2013 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_143 t2k_143_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2l_143_new\">At 31 March 2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2m_143_new\">2,396 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2n_143_new\">236 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2o_143_new\">151 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_143 t2p_143_new\">2,783</span></td>\n              </tr>\n            \n          </table>\n        <span class=\"t s8_143 t2q_143\">The Group\u2019s intangible assets comprise: </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_143 t2r_143\">\u2192 </span><span class=\"t sa_143 t2s_143\">Carbon Credits \u2013 </span><span class=\"t sb_143 t2t_143\">being European Emissions Allowances acquired or generated under the EU Emissions Trading </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_143 t2u_143\">System for compliance with maritime emissions obligations. Carbon credits held for delivery against compliance </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_143 t2v_143\">obligations are stated at cost. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_143 t2w_143\">\u2192 </span><span class=\"t sa_143 t2x_143\">Contractual customer relationships and other intangible assets \u2013 </span><span class=\"t s8_143 t2y_143\">comprising contractual customer </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_143 t2z_143\">relationships arising from the acquisition of a subsidiary in a prior period, together with software and other </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_143 t30_143\">immaterial intangibles. These assets are amortised on a straight-line basis over their estimated useful lives. </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_143 t31_143\">Amortisation of intangible assets is recognised within \u201cDepreciation, other\u201d in the Consolidated Statement of Pro\ufb01t </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_143 t32_143\">or Loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_143 t33_143\">The write-o\ufb00 of contractual customer relationships during the year of US$1,232,000 (against both cost and </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_143 t34_143\">accumulated amortisation) relates to relationships derecognised on the disposal of the underlying vessels to which </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_143 t35_143\">they related and on the disposal of the Group\u2019s technical management division. The relevant intangible assets were </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_143 t36_143\">fully amortised at the point of derecognition; accordingly, no gain or loss arose on the write-o\ufb00. </span><span style=\"display:block;height:0px\"></span>\n      \n      \n        <span class=\"t s8_143 t37_143\">At 31 March 2026, management considered the Group\u2019s orderly wind-down to be a potential indicator of impairment </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_143 t38_143\">of intangible assets in accordance with IAS 36. Management has assessed the recoverable amount of the contractual </span><span style=\"display:block;height:0px\"></span><span class=\"t sb_143 t39_143\">customer relationship and other intangible balances, with reference to the cash \ufb02ows expected to be generated </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_143 t3a_143\">by the Group from the underlying contractual relationships and from continued operation of the related software </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_143 t3b_143\">through to the end of the wind-down period. The recoverable amount was determined to exceed the carrying </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_143 t3c_143\">amount and accordingly no impairment loss has been recognised. The carrying amount of carbon credits are stated </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_143 t3d_143\">at cost </span><span class=\"t sb_143 t3e_143\">and is expected to be utilised in full against the Group\u2019s compliance obligations during the wind-down.</span><span style=\"display:block;height:0px\"></span>\n      \n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717205215873": {
   "value": "\n      \n        <span class=\"t s6_144 t9_144\">19. </span><span class=\"t s6_144 ta_144\">INTEREST IN A JOINT VENTURE </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 tb_144\">The Group holds a 50% interest in White Tru\ufb00le Pte Ltd, a vessel owning and operating entity incorporated in </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tc_144\">Singapore. The Group has joint control over this entity by virtue of contractual arrangements with its joint venture </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 td_144\">partner requiring unanimous approval for decisions about the relevant activities. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 te_144\">As disclosed in Note 2(b), with e\ufb00ect from 1 April 2025 the Group ceased to apply the Investment Entity exemption </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 tf_144\">and began consolidating all subsidiaries line by line. At this date, the interest in White Tru\ufb00le Pte Ltd was recognised </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tg_144\">at its fair value in accordance with IFRS 3. This amount is deemed \u201ccost\u201d for subsequent equity accounting under </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 th_144\">IAS 28. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 ti_144\">The carrying amount is subsequently adjusted for the Group\u2019s share of the joint venture\u2019s pro\ufb01t or loss and other </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 tj_144\">comprehensive income, less any distributions received and impairment losses. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tk_144\">As part of the Group\u2019s orderly wind-down, the Board has considered the potential disposal of the Group\u2019s interest in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 tl_144\">White Tru\ufb00le Pte Ltd. At 31 March 2026, no binding agreement or committed plan to sell was in place</span><span class=\"t s8_144 tm_144\">, nor was the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tn_144\">mechanism by which the value of this interest would be realised</span><span class=\"t s7_144 to_144\">. Accordingly, the criteria for classi\ufb01cation as an asset </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tp_144\">held for sale under IFRS 5 were not met at the reporting date, and the interest continues to be accounted for using </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 tq_144\">the equity method under IAS 28. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tr_144\">The Group\u2019s wind-down represents an indicator of impairment under IAS 36. Management has assessed the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 ts_144\">recoverable amount of the interest by reference to the lower of carrying amount and fair value less costs to sell, </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tt_144\">which has been determined to be the most relevant measure of recoverable amount in the circumstances. Fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tu_144\">less costs to sell has been determined principally by reference to the fair value of the underlying vessel held by the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tv_144\">joint venture, derived from independent broker valuations, less estimated costs to sell. Based on this assessment, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tw_144\">recoverable amount exceeded the carrying amount of the interest at 31 March 2026 and, accordingly, no impairment </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 tx_144\">loss has been recognised. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 ty_144\">The Group\u2019s share of the joint venture\u2019s results, and the movement in the carrying amount, for the year ended </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 tz_144\">31 March 2026 is as follows: </span><span style=\"display:block;height:0px\"></span>\n        <table cellpadding=\"5\" class=\"tc5625d9d231cf4544b4425daf3b4a5eb\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"><span class=\"t s9_144 t10_144_new\">Carrying amount of joint venture </span></td>\n              <td style=\"width:auto\"><span class=\"t sa_144 t11_144_new\">1 April 2025 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_144 t12_144_new\">March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_144 t13_144_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_144 t14_144_new\">Carrying amount at 1 April 2025 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_144 t15_144_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_144 t16_144_new\">Fair value impact at date of transition from investment entity (Note 4) </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_144 t17_144_new\">16,282 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_144 t18_144_new\">Share of post acquisition pro\ufb01ts, net of dividends received </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_144 t19_144_new\">403 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_144 t1a_144_new\">Repayment of loan notes </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_144 t1b_144_new\">(970) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_144 t1c_144_new\">Carrying amount at 31 March 2026 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_144 t1d_144_new\">15,715</span></td>\n            </tr>\n          \n        </table>\n      \n    \n      \n        <span class=\"t s1_145 t2_145\">Summarised \ufb01nancial information of the joint venture </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_145 t3_145\">The following tables summarise the \ufb01nancial information of White Tru\ufb00le Pte Ltd, presented on a 100% basis (i.e. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_145 t4_145\">not adjusted for the Group\u2019s ownership interest), based on the joint venture\u2019s \ufb01nancial statements prepared in </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_145 t5_145\">accordance with the Group\u2019s accounting policies. The reconciliation below shows the bridge to the carrying amount </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_145 t6_145\">of the Group\u2019s interest recognised in the Consolidated Statement of Financial Position. </span><span style=\"display:block;height:0px\"></span>\n        <table cellpadding=\"5\" class=\"t25d2e1bc92ff15b8263d1d51fe339726\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"><span class=\"t s4_145 t7_145_new\">Summarised statement of \ufb01nancial position </span></td>\n              <td style=\"width:auto\"><span class=\"t s4_145 t8_145_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_145 t9_145_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_145 ta_145_new\">Non-current assets </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 tb_145_new\">30,031 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_145 tc_145_new\">Current assets </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 td_145_new\">1,044 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s7_145 te_145_new\">Total assets </span></td>\n              <td style=\"width:auto\"><span class=\"t s8_145 tf_145_new\">31,075 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_145 tg_145_new\">Current liabilities </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 th_145_new\">(64) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_145 ti_145_new\">Non-current liabilities </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 tj_145_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s7_145 tk_145_new\">Total liabilities </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 tl_145_new\">(64) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s8_145 tm_145_new\">Net assets of the joint venture (100%) </span></td>\n              <td style=\"width:auto\"><span class=\"t s8_145 tn_145_new\">31,011</span></td>\n            </tr>\n          \n        </table>\n\n        <table cellpadding=\"5\" class=\"t553b1847c9c3be2d82908ab5525059de\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"><span class=\"t s4_145 to_145_new\">Summarised statement of pro\ufb01t or loss </span></td>\n              <td style=\"width:auto\"><span class=\"t s4_145 tp_145_new\">1 April 2025 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_145 tq_145_new\">March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_145 tr_145_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_145 ts_145_new\">Revenue </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 tt_145_new\">5,517 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s9_145 tu_145_new\">Depreciation and amortisation </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 tv_145_new\">(2,261) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_145 tw_145_new\">Interest income </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 tx_145_new\">36 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_145 ty_145_new\">Other expenses </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 tz_145_new\">(2,622) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s8_145 t10_145_new\">Pro\ufb01t for the period </span></td>\n              <td style=\"width:auto\"><span class=\"t s8_145 t11_145_new\">670</span></td>\n            </tr>\n          \n        </table>\n\n        <table cellpadding=\"5\" class=\"t50afdb44b85ce6293d8f214091caf7ba\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"><span class=\"t sa_145 t12_145_new\">Reconciliation to carrying amount </span></td>\n              <td style=\"width:auto\"><span class=\"t s4_145 t13_145_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_145 t14_145_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s9_145 t15_145_new\">Net assets of the joint venture (100%) </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 t16_145_new\">31,011 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_145 t17_145_new\">Group\u2019s ownership interest </span></td>\n              <td style=\"width:auto\"><span class=\"t s9_145 t18_145_new\">50% </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s7_145 t19_145_new\">Group\u2019s share of net assets </span></td>\n              <td style=\"width:auto\"><span class=\"t s8_145 t1a_145_new\">15,506 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_145 t1b_145_new\">Fair value and other adjustments </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 t1c_145_new\">209 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s7_145 t1d_145_new\">Carrying amount of the Group\u2019s interest in the joint venture </span></td>\n              <td style=\"width:auto\"><span class=\"t s8_145 t1e_145_new\">15,715</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t s2_145 t1f_145\">The summarised \ufb01nancial information above has been prepared in accordance with the joint venture\u2019s accounting </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_145 t1g_145\">policies, adjusted for fair value uplift recognised on transition to consolidation (see Note 2(b)). The joint venture has </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_145 t1h_145\">no contingent liabilities or capital commitments at the reporting date that are required to be disclosed.</span><span style=\"display:block;height:0px\"></span>\n      \n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717205412965": {
   "value": "\n        <span class=\"t s6_144 t9_144\">19. </span><span class=\"t s6_144 ta_144\">INTEREST IN A JOINT VENTURE </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 tb_144\">The Group holds a 50% interest in White Tru\ufb00le Pte Ltd, a vessel owning and operating entity incorporated in </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tc_144\">Singapore. The Group has joint control over this entity by virtue of contractual arrangements with its joint venture </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 td_144\">partner requiring unanimous approval for decisions about the relevant activities. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 te_144\">As disclosed in Note 2(b), with e\ufb00ect from 1 April 2025 the Group ceased to apply the Investment Entity exemption </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 tf_144\">and began consolidating all subsidiaries line by line. At this date, the interest in White Tru\ufb00le Pte Ltd was recognised </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tg_144\">at its fair value in accordance with IFRS 3. This amount is deemed \u201ccost\u201d for subsequent equity accounting under </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 th_144\">IAS 28. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 ti_144\">The carrying amount is subsequently adjusted for the Group\u2019s share of the joint venture\u2019s pro\ufb01t or loss and other </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 tj_144\">comprehensive income, less any distributions received and impairment losses. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tk_144\">As part of the Group\u2019s orderly wind-down, the Board has considered the potential disposal of the Group\u2019s interest in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 tl_144\">White Tru\ufb00le Pte Ltd. At 31 March 2026, no binding agreement or committed plan to sell was in place</span><span class=\"t s8_144 tm_144\">, nor was the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tn_144\">mechanism by which the value of this interest would be realised</span><span class=\"t s7_144 to_144\">. Accordingly, the criteria for classi\ufb01cation as an asset </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tp_144\">held for sale under IFRS 5 were not met at the reporting date, and the interest continues to be accounted for using </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 tq_144\">the equity method under IAS 28. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tr_144\">The Group\u2019s wind-down represents an indicator of impairment under IAS 36. Management has assessed the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 ts_144\">recoverable amount of the interest by reference to the lower of carrying amount and fair value less costs to sell, </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tt_144\">which has been determined to be the most relevant measure of recoverable amount in the circumstances. Fair value </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tu_144\">less costs to sell has been determined principally by reference to the fair value of the underlying vessel held by the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tv_144\">joint venture, derived from independent broker valuations, less estimated costs to sell. Based on this assessment, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 tw_144\">recoverable amount exceeded the carrying amount of the interest at 31 March 2026 and, accordingly, no impairment </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 tx_144\">loss has been recognised. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_144 ty_144\">The Group\u2019s share of the joint venture\u2019s results, and the movement in the carrying amount, for the year ended </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_144 tz_144\">31 March 2026 is as follows: </span><span style=\"display:block;height:0px\"></span>\n        <table cellpadding=\"5\" class=\"tc5625d9d231cf4544b4425daf3b4a5eb\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"><span class=\"t s9_144 t10_144_new\">Carrying amount of joint venture </span></td>\n              <td style=\"width:auto\"><span class=\"t sa_144 t11_144_new\">1 April 2025 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_144 t12_144_new\">March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_144 t13_144_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_144 t14_144_new\">Carrying amount at 1 April 2025 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_144 t15_144_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_144 t16_144_new\">Fair value impact at date of transition from investment entity (Note 4) </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_144 t17_144_new\">16,282 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_144 t18_144_new\">Share of post acquisition pro\ufb01ts, net of dividends received </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_144 t19_144_new\">403 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sf_144 t1a_144_new\">Repayment of loan notes </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_144 t1b_144_new\">(970) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_144 t1c_144_new\">Carrying amount at 31 March 2026 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_144 t1d_144_new\">15,715</span></td>\n            </tr>\n          \n        </table>\n      \n        <span class=\"t s1_145 t2_145\">Summarised \ufb01nancial information of the joint venture </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_145 t3_145\">The following tables summarise the \ufb01nancial information of White Tru\ufb00le Pte Ltd, presented on a 100% basis (i.e. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_145 t4_145\">not adjusted for the Group\u2019s ownership interest), based on the joint venture\u2019s \ufb01nancial statements prepared in </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_145 t5_145\">accordance with the Group\u2019s accounting policies. The reconciliation below shows the bridge to the carrying amount </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_145 t6_145\">of the Group\u2019s interest recognised in the Consolidated Statement of Financial Position. </span><span style=\"display:block;height:0px\"></span>\n        <table cellpadding=\"5\" class=\"t25d2e1bc92ff15b8263d1d51fe339726\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"><span class=\"t s4_145 t7_145_new\">Summarised statement of \ufb01nancial position </span></td>\n              <td style=\"width:auto\"><span class=\"t s4_145 t8_145_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_145 t9_145_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_145 ta_145_new\">Non-current assets </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 tb_145_new\">30,031 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_145 tc_145_new\">Current assets </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 td_145_new\">1,044 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s7_145 te_145_new\">Total assets </span></td>\n              <td style=\"width:auto\"><span class=\"t s8_145 tf_145_new\">31,075 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_145 tg_145_new\">Current liabilities </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 th_145_new\">(64) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_145 ti_145_new\">Non-current liabilities </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 tj_145_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s7_145 tk_145_new\">Total liabilities </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 tl_145_new\">(64) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s8_145 tm_145_new\">Net assets of the joint venture (100%) </span></td>\n              <td style=\"width:auto\"><span class=\"t s8_145 tn_145_new\">31,011</span></td>\n            </tr>\n          \n        </table>\n\n        <table cellpadding=\"5\" class=\"t553b1847c9c3be2d82908ab5525059de\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"><span class=\"t s4_145 to_145_new\">Summarised statement of pro\ufb01t or loss </span></td>\n              <td style=\"width:auto\"><span class=\"t s4_145 tp_145_new\">1 April 2025 to 31 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_145 tq_145_new\">March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_145 tr_145_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_145 ts_145_new\">Revenue </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 tt_145_new\">5,517 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s9_145 tu_145_new\">Depreciation and amortisation </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 tv_145_new\">(2,261) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_145 tw_145_new\">Interest income </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 tx_145_new\">36 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_145 ty_145_new\">Other expenses </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 tz_145_new\">(2,622) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s8_145 t10_145_new\">Pro\ufb01t for the period </span></td>\n              <td style=\"width:auto\"><span class=\"t s8_145 t11_145_new\">670</span></td>\n            </tr>\n          \n        </table>\n\n        <table cellpadding=\"5\" class=\"t50afdb44b85ce6293d8f214091caf7ba\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"><span class=\"t sa_145 t12_145_new\">Reconciliation to carrying amount </span></td>\n              <td style=\"width:auto\"><span class=\"t s4_145 t13_145_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_145 t14_145_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s9_145 t15_145_new\">Net assets of the joint venture (100%) </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 t16_145_new\">31,011 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_145 t17_145_new\">Group\u2019s ownership interest </span></td>\n              <td style=\"width:auto\"><span class=\"t s9_145 t18_145_new\">50% </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s7_145 t19_145_new\">Group\u2019s share of net assets </span></td>\n              <td style=\"width:auto\"><span class=\"t s8_145 t1a_145_new\">15,506 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_145 t1b_145_new\">Fair value and other adjustments </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_145 t1c_145_new\">209 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s7_145 t1d_145_new\">Carrying amount of the Group\u2019s interest in the joint venture </span></td>\n              <td style=\"width:auto\"><span class=\"t s8_145 t1e_145_new\">15,715</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t s2_145 t1f_145\">The summarised \ufb01nancial information above has been prepared in accordance with the joint venture\u2019s accounting </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_145 t1g_145\">policies, adjusted for fair value uplift recognised on transition to consolidation (see Note 2(b)). The joint venture has </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_145 t1h_145\">no contingent liabilities or capital commitments at the reporting date that are required to be disclosed.</span><span style=\"display:block;height:0px\"></span>\n      \n          <span class=\"t s1_153 t2_153\">31. </span><span class=\"t s1_153 t3_153\">INVESTMENT IN SUBSIDIARIES AND JOINT VENTURE </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_153 t4_153\">The Group had the following principal subsidiaries: </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"t0fc84edbb750bd9b31b82f79a0bc4874\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s3_153 t5_153_new\">Name </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_153 t6_153_new\">Place of </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_153 t7_153_new\">incorporation </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_153 t8_153_new\">Principal Activity </span><span class=\"t s4_153 t9_153_new\">1 </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_153 ta_153_new\">Ownership proportion </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s3_153 tb_153_new\">31 March </span><span class=\"t s5_153 tc_153_new\">2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_153 te_153_new\">2025 </span><span class=\"t s3_153 td_153_new\">31 March </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_153 tf_153_new\">Group subsidiaries </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 tg_153_new\">TMI Advisors (UK) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 th_153_new\">UK </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 ti_153_new\">Advisory and administration services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 tj_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 tk_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 tl_153_new\">TMI Holdco Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 tm_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 tn_153_new\">Holding company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 to_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 tp_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 tq_153_new\">TMI Director 1 Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 tr_153_new\">Guernsey </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 ts_153_new\">Corporate director services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 tt_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 tu_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 tv_153_new\">TMI Advisors (Guernsey) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 tw_153_new\">Guernsey </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 tx_153_new\">Advisory and administration services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 ty_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 tz_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t10_153_new\">Taylor Maritime Employee Bene\ufb01t Trust </span><span class=\"t s9_153 t11_153_new\">,2 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t12_153_new\">Jersey </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t13_153_new\">Employee bene\ufb01t trust </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t14_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t15_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t16_153_new\">TMI Advisor Pte. Limited </span><span class=\"t s9_153 t17_153_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t18_153_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t19_153_new\">Advisory and administration services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1a_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1b_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1c_153_new\">Good Duke (MI) Limited </span><span class=\"t s9_153 t1d_153_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1e_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1f_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1g_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1h_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1i_153_new\">Good Edgehill (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1j_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1k_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1l_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1m_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1n_153_new\">Good Falkirk (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1o_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1p_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1q_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1r_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1s_153_new\">Good Queen (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1t_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1u_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1v_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1w_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1x_153_new\">Good Tru\ufb00le (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1y_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1z_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t20_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t21_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t22_153_new\">Good Uxbridge (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t23_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t24_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t25_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t26_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t27_153_new\">Good White (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t28_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t29_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2a_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2b_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2c_153_new\">Good Windsor (MI) Limited </span><span class=\"t s9_153 t2d_153_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2e_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2f_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2g_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2h_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2i_153_new\">Cassius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2j_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2k_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2l_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2m_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2n_153_new\">Decius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2o_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2p_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2q_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2r_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2s_153_new\">Forshall (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2t_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2u_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2v_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2w_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2x_153_new\">Gaius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2y_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2z_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t30_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t31_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t32_153_new\">Junius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t33_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t34_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t35_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t36_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t37_153_new\">Julius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t38_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t39_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3a_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3b_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3c_153_new\">Lucius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3d_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3e_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3f_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3g_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3h_153_new\">Larcius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3i_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3j_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3k_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3l_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3m_153_new\">Maximus (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3n_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3o_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3p_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3q_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3r_153_new\">Mallius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3s_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3t_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3u_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3v_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3w_153_new\">Nero (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3x_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3y_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3z_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t40_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t41_153_new\">Octavius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t42_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t43_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t44_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t45_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t46_153_new\">Optimus (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t47_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t48_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t49_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4a_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4b_153_new\">Quintus (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4c_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4d_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4e_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4f_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4g_153_new\">Perpena (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4h_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4i_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4j_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4k_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4l_153_new\">Rufus (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4m_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4n_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4o_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4p_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4q_153_new\">Pompey (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4r_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4s_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4t_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4u_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4v_153_new\">Grindrod Shipping Holdings Pte Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4w_153_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4x_153_new\">Holding company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4y_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4z_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t50_153_new\">Taylor Maritime (SG) Pte Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t51_153_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t52_153_new\">Ship operating and management </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t53_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t54_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t55_153_new\">Grindrod Shipping (South Africa) Pty Ltd </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t56_153_new\">South Africa </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t57_153_new\">Ship operating and management </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t58_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t59_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5a_153_new\">IVS Bulk 3708 Pte. Ltd. </span><span class=\"t s9_153 t5b_153_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5c_153_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5d_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5e_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5f_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5g_153_new\">IVS Bulk 3720 Pte. Ltd. </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5h_153_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5i_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5j_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5k_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5l_153_new\">Grindrod Shipping Services UK Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5m_153_new\">United Kingdom </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5n_153_new\">Shipping related services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5o_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5p_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5q_153_new\">Grindrod Shipping Services HK Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5r_153_new\">Hong Kong </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5s_153_new\">Shipping related services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5t_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5u_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5v_153_new\">Comshipco Schi\ufb00ahrtsagentur GmBH </span><span class=\"t s9_153 t5w_153_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5x_153_new\">Germany </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5y_153_new\">Ship agents and operators </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5z_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t60_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t61_153_new\">IVS Bulk Pte Limited </span><span class=\"t s9_153 t62_153_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t63_153_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t64_153_new\">Shipping related services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t65_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t66_153_new\">100.0%</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s9_153 t67_153\">1 </span><span class=\"t s8_153 t68_153\">Special Purpose Vehicle abbreviated to \u201cSPV\u201d. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_153 t69_153\">2 </span><span class=\"t s8_153 t6a_153\">Controlled via trust deed. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_153 t6b_153\">3 </span><span class=\"t s8_153 t6c_153\">Pending deregistration.</span><span style=\"display:block;height:0px\"></span>\n        \n          <table cellpadding=\"5\" class=\"t9117bcd87c82fed9f6666458adc68a8a\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_154 t9_154_new\">Name </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_154 ta_154_new\">Place of </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_154 tb_154_new\">incorporation </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_154 tc_154_new\">Principal Activity </span><span class=\"t s7_154 td_154_new\">1 </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_154 te_154_new\">Ownership proportion </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s6_154 tf_154_new\">31 March </span><span class=\"t s8_154 tg_154_new\">2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_154 th_154_new\">31 March </span><span class=\"t s8_154 ti_154_new\">2025 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s9_154 tj_154_new\">Group subsidiaries, continued </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 tk_154_new\">IVS Bulk 543 Pte. Ltd. </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 tl_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 tm_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 tn_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 to_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 tp_154_new\">IVS Bulk 545 Pte. Ltd. </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 tq_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 tr_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 ts_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 tt_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 tu_154_new\">IVS Bulk 554 Pte. Ltd. </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 tv_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 tw_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 tx_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 ty_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 tz_154_new\">IVS Bulk 5855 Pte. Ltd. </span><span class=\"t sc_154 t10_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t11_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t12_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t13_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t14_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t15_154_new\">IVS Bulk 5858 Pte. Ltd. </span><span class=\"t sc_154 t16_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t17_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t18_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t19_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1a_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1b_154_new\">IVS Bulk 7297 Pte. Ltd. </span><span class=\"t sc_154 t1c_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1d_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1e_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1f_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1g_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1h_154_new\">IVS Bulk 1345 Pte. Ltd. </span><span class=\"t sc_154 t1i_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1j_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1k_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1l_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1m_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1n_154_new\">IVS Bulk 3693 Pte. Ltd. </span><span class=\"t sc_154 t1o_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1p_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1q_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1r_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1s_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1t_154_new\">IVS Bulk 10824 Pte. Ltd. </span><span class=\"t sc_154 t1u_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1v_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1w_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1x_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1y_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1z_154_new\">IVS Bulk 10910 Pte Ltd </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t20_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t21_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t22_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t23_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t24_154_new\">Taylor Maritime Pte Ltd </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t25_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t26_154_new\">Ship management services </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t27_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t28_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_154 t29_154_new\">Taylor Maritime (HK) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2a_154_new\">Hong Kong </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t2b_154_new\">Ship management services </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2c_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2d_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2e_154_new\">Taylor Maritime (UK) Limited </span><span class=\"t sc_154 t2f_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2g_154_new\">United Kingdom </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t2h_154_new\">Ship management services </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2i_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2j_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s9_154 t2k_154_new\">Joint Ventures: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2l_154_new\">White Tru\ufb00le Pte. Ltd </span><span class=\"t sc_154 t2m_154_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t2n_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t2o_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2p_154_new\">50% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2q_154_new\">50%</span></td>\n              </tr>\n            \n          </table>\n        \n          <span class=\"t sc_154 t37_154\">1 </span><span class=\"t sa_154 t38_154\">Special Purpose Vehicle abbreviated to \u201cSPV\u201d. </span><span style=\"display:block;height:0px\"></span><span class=\"t sc_154 t39_154\">2 </span><span class=\"t sa_154 t3a_154\">Pending deregistration. </span><span style=\"display:block;height:0px\"></span><span class=\"t sc_154 t3b_154\">3 </span><span class=\"t sb_154 t3c_154\">IVS Bulk 784 Pte. Ltd. renamed to \u201cWhite Tru\ufb00le Pte. Ltd. with e\ufb00ect from 9 May 2024.</span><span style=\"display:block;height:0px\"></span>\n        ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717205051241": {
   "value": "\n      <span class=\"t sb_145 t1i_145\">20. OTHER INVESTMENTS </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_145 t1j_145\">Other investments arose from a legacy pension fund surplus relating to a de\ufb01ned bene\ufb01t pension scheme historically </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_145 t1k_145\">operated by Grindrod Limited (\u201cGrindrod\u201d), a South African company. Grindrod Shipping Holdings Pte Ltd, now a </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_145 t1l_145\">subsidiary of the Company, acquired the shipping business of Grindrod in 2018 and subsequently received a share of </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_145 t1m_145\">the pension fund surplus, as approved by the fund\u2019s Trustees. The fund no longer has any active members and hence </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_145 t1n_145\">the Group has no obligations to make any pension fund payments in relation to this scheme. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_145 t1o_145\">The investment represents a portfolio of \ufb01nancial instruments including equity, bonds and cash and is recognised </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_145 t1p_145\">as an asset within \u201cOther investments\u201d and measured at fair value, with fair value changes recognised in \u201cOther </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_145 t1q_145\">comprehensive income\u201d. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_145 t1r_145\">Utilisation of this investment is at the discretion of the Group, subject also to complying with the rules of the pension </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_145 t1s_145\">fund and South African Pension Funds Act (the \u201cAct\u201d). </span><span class=\"t s2_145 t1t_145\">During the year, the Group made a discretionary allocation </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_145 t1u_145\">to a separate de\ufb01ned contribution scheme that is in place for the Group\u2019s employees in South Africa, the value of </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_145 t1v_145\">which was US$2.8 million, and which has been recorded in pro\ufb01t or loss. Following the Board\u2019s pre-year end decision </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_145 t1w_145\">to pursue an orderly wind-down of the Group, the Directors intend to liquidate the pension fund surplus during </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_145 t1x_145\">the wind-down period, with the majority of the proceeds expected to be returned to the Group, although the \ufb01nal </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_145 t1y_145\">allocation will be at the discretion of the liquidator, subject to the requirements of the Act and the approval of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_145 t1z_145\">fund\u2019s Trustees. </span><span style=\"display:block;height:0px\"></span>\n    \n      <span class=\"t s6_146 t9_146\">The carrying amount of other investments at 31 March 2026 is as follows: </span><span style=\"display:block;height:0px\"></span>\n      <table cellpadding=\"5\" class=\"tc1add022c9efbf4318bce2b1dc062651\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n        \n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s7_146 ta_146_new\">1 April 2025 to </span><span style=\"display:block;height:0px\"> </span><span class=\"t s7_146 tb_146_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_146 tc_146_new\">US$\u2019000s </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s9_146 td_146_new\">Recognised asset at 1 April 2025 </span></td>\n            <td style=\"width:auto\"><span class=\"t sa_146 te_146_new\">\u2013 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t sb_146 tf_146_new\">Fair value impact at date of transition from investment entity (Note 4) </span></td>\n            <td style=\"width:auto\"><span class=\"t sc_146 tg_146_new\">4,758 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t sb_146 th_146_new\">Disposals </span></td>\n            <td style=\"width:auto\"><span class=\"t sc_146 ti_146_new\">(966) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t sb_146 tj_146_new\">Recognised in pro\ufb01t or loss in the current year </span></td>\n            <td style=\"width:auto\"><span class=\"t sc_146 tk_146_new\">(2,802) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t sc_146 tl_146_new\">Recognised in other comprehensive income in the current year </span></td>\n            <td style=\"width:auto\"><span class=\"t sc_146 tm_146_new\">592 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t sb_146 tn_146_new\">E\ufb00ect of foreign currency exchange di\ufb00erences </span></td>\n            <td style=\"width:auto\"><span class=\"t sc_146 to_146_new\">227 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s9_146 tp_146_new\">Carrying amount at 31 March 2026 </span></td>\n            <td style=\"width:auto\"><span class=\"t s9_146 tq_146_new\">1,809</span></td>\n          </tr>\n        \n      </table>\n      <span class=\"t sd_146 tr_146\">In addition to the pension fund surplus, at 1 April 2025 \u201cOther investments\u201d also included a US$0.9 million immaterial </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 ts_146\">holding of listed equity shares held at fair value through pro\ufb01t or loss. These shares were disposed of during the year </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 tt_146\">for cash proceeds of US$1.0 million, realising a gain of US$0.1 million recognised in pro\ufb01t or loss. The Group held no </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 tu_146\">other investments at fair value through pro\ufb01t or loss at 31 March 2026. </span><span style=\"display:block;height:0px\"></span>\n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717191934339": {
   "value": "\n      \n        \n          <span class=\"t se_146 tv_146\">21. </span><span class=\"t se_146 tw_146\">TRADE, OTHER RECEIVABLES AND PREPAYMENTS </span><span style=\"display:block;height:0px\"></span>\n\n          <table cellpadding=\"5\" class=\"t1620b7f4af8fc21b672c302bc21a69c8\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t sf_146 tx_146_new\">Current assets </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_146 ty_146_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_146 tz_146_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_146 t10_146_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_146 t11_146_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t12_146_new\">Trade receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t13_146_new\">2,056 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t14_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t15_146_new\">Less: Expected credit loss </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t16_146_new\">(1,307) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t17_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t18_146_new\">Net trade receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t19_146_new\">749 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1a_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1b_146_new\">Other receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1c_146_new\">1,368 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1d_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1e_146_new\">Less: Expected credit loss </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1f_146_new\">(914) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1g_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1h_146_new\">Net other receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1i_146_new\">454 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1j_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_146 t1k_146_new\">Deposit </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1l_146_new\">216 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1m_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1n_146_new\">Prepayments </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1o_146_new\">2,107 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1p_146_new\">545 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1q_146_new\">Voyages in progress </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1r_146_new\">4,035 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1s_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1t_146_new\">Income tax receivable </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1u_146_new\">140 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1v_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_146 t1w_146_new\">Total current assets </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_146 t1x_146_new\">7,701 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_146 t1y_146_new\">545 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_146 t1z_146_new\">Non-current assets </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t20_146_new\">Other receivables and prepayments </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t21_146_new\">172 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t22_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_146 t23_146_new\">Deferred tax asset </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t24_146_new\">140 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t25_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s9_146 t26_146_new\">312 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_146 t27_146_new\">\u2013</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s6_146 t28_146\">Voyages in progress represents accrued income relating to voyages which have been completed but not yet invoiced </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t29_146\">as they are awaiting \ufb01nalisation with the charterers, including unbilled bunkers delivered to charterers, freight </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t2a_146\">revenue for which services have been performed, port and other voyage expenses which have been incurred. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_146 t2b_146\">The carrying amount of trade and other receivables approximates their fair value. At 31 March 2026, the Group </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t2c_146\">recognised expected credit loss allowances totalling US$2.2 million against trade receivables (US$1.3 million) and </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t2d_146\">other receivables (US$0.9 million), principally in respect of receivables more than 120 days past due. </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t2e_146\">The closing ECL allowance of US$2.2 million includes US$0.6 million recognised in respect of trade receivables on </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t2f_146\">transition to consolidation at 1 April 2025 (see Note 4); the remainder represents charges and movements during the </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t2g_146\">year (see Note 8).</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717204859912": {
   "value": "\n        \n          <span class=\"t se_146 tv_146\">21. </span><span class=\"t se_146 tw_146\">TRADE, OTHER RECEIVABLES AND PREPAYMENTS </span><span style=\"display:block;height:0px\"></span>\n\n          <table cellpadding=\"5\" class=\"t1620b7f4af8fc21b672c302bc21a69c8\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t sf_146 tx_146_new\">Current assets </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_146 ty_146_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_146 tz_146_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_146 t10_146_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_146 t11_146_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t12_146_new\">Trade receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t13_146_new\">2,056 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t14_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t15_146_new\">Less: Expected credit loss </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t16_146_new\">(1,307) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t17_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t18_146_new\">Net trade receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t19_146_new\">749 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1a_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1b_146_new\">Other receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1c_146_new\">1,368 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1d_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1e_146_new\">Less: Expected credit loss </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1f_146_new\">(914) </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1g_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1h_146_new\">Net other receivables </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1i_146_new\">454 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1j_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_146 t1k_146_new\">Deposit </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1l_146_new\">216 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1m_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1n_146_new\">Prepayments </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1o_146_new\">2,107 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1p_146_new\">545 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1q_146_new\">Voyages in progress </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1r_146_new\">4,035 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1s_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1t_146_new\">Income tax receivable </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1u_146_new\">140 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t1v_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_146 t1w_146_new\">Total current assets </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_146 t1x_146_new\">7,701 </span></td>\n                <td style=\"width:auto\"><span class=\"t s9_146 t1y_146_new\">545 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_146 t1z_146_new\">Non-current assets </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sc_146 t20_146_new\">Other receivables and prepayments </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t21_146_new\">172 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t22_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_146 t23_146_new\">Deferred tax asset </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t24_146_new\">140 </span></td>\n                <td style=\"width:auto\"><span class=\"t sc_146 t25_146_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s9_146 t26_146_new\">312 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_146 t27_146_new\">\u2013</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s6_146 t28_146\">Voyages in progress represents accrued income relating to voyages which have been completed but not yet invoiced </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t29_146\">as they are awaiting \ufb01nalisation with the charterers, including unbilled bunkers delivered to charterers, freight </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t2a_146\">revenue for which services have been performed, port and other voyage expenses which have been incurred. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_146 t2b_146\">The carrying amount of trade and other receivables approximates their fair value. At 31 March 2026, the Group </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t2c_146\">recognised expected credit loss allowances totalling US$2.2 million against trade receivables (US$1.3 million) and </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t2d_146\">other receivables (US$0.9 million), principally in respect of receivables more than 120 days past due. </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t2e_146\">The closing ECL allowance of US$2.2 million includes US$0.6 million recognised in respect of trade receivables on </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t2f_146\">transition to consolidation at 1 April 2025 (see Note 4); the remainder represents charges and movements during the </span><span style=\"display:block;height:0px\"></span><span class=\"t sd_146 t2g_146\">year (see Note 8).</span><span style=\"display:block;height:0px\"></span>\n        \n      ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717204501075": {
   "value": "\n      <span class=\"t s1_147 t2_147\">22.CASH AND CASH EQUIVALENTS </span><span style=\"display:block;height:0px\"></span>\n      <table cellpadding=\"5\" class=\"tcd30d1196f2296dd46ba9874efaaab80\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n        \n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s2_147 t3_147_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_147 t4_147_new\">US$\u2019000s </span></td>\n            <td style=\"width:auto\"><span class=\"t s2_147 t5_147_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_147 t6_147_new\">US$\u2019000s </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s4_147 t7_147_new\">Cash on hand </span></td>\n            <td style=\"width:auto\"><span class=\"t s4_147 t8_147_new\">77 </span></td>\n            <td style=\"width:auto\"><span class=\"t s4_147 t9_147_new\">\u2013 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s4_147 ta_147_new\">Cash at bank </span></td>\n            <td style=\"width:auto\"><span class=\"t s4_147 tb_147_new\">71,946 </span></td>\n            <td style=\"width:auto\"><span class=\"t s4_147 tc_147_new\">5,693 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s5_147 td_147_new\">Total cash and bank balances </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_147 te_147_new\">72,023 </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_147 tf_147_new\">5,693</span></td>\n          </tr>\n        \n      </table>\n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717204409717": {
   "value": "\n      <span class=\"t s1_147 tg_147\">23.INVENTORIES </span><span style=\"display:block;height:0px\"></span>\n\n      <table cellpadding=\"5\" class=\"t4a06abcc32d7218fd5cad6ae15477780\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n        \n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s2_147 th_147_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_147 ti_147_new\">US$\u2019000s </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s4_147 tj_147_new\">Bunkers and other consumables at cost </span></td>\n            <td style=\"width:auto\"><span class=\"t s4_147 tk_147_new\">381 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s5_147 tl_147_new\">381</span></td>\n          </tr>\n        \n      </table>\n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717204121907": {
   "value": "\n      <span class=\"t s1_147 tm_147\">24. CONTRACT LIABILITIES </span><span style=\"display:block;height:0px\"></span>\n\n      <table cellpadding=\"5\" class=\"td0abad37f2978063e0f78ee214a8fe01\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n        \n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s2_147 tn_147_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_147 to_147_new\">US$\u2019000s </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s5_147 tp_147_new\">Contract liabilities </span></td>\n            <td style=\"width:auto\"></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s4_147 tq_147_new\">Advances received </span></td>\n            <td style=\"width:auto\"><span class=\"t s4_147 tr_147_new\">(1,144) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s5_147 ts_147_new\">(1,144)</span></td>\n          </tr>\n        \n      </table>\n      <span class=\"t s7_147 tt_147\">Advances received are classi\ufb01ed as contract liabilities. These represent amounts received from customers in advance </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_147 tu_147\">of the Group satisfying its performance obligations under the related contracts. Contract liabilities are recognised as </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 tv_147\">revenue when the corresponding performance obligations are ful\ufb01lled, typically in the subsequent reporting period. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 tw_147\">There were no signi\ufb01cant changes in the contract liability balances during the reporting period.</span><span style=\"display:block;height:0px\"></span>\n    \n          <span class=\"t s8_148 th_148\">26. </span><span class=\"t s9_148 ti_148\">TRADE AND OTHER PAYABLES. </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_148 tj_148\">a) </span><span class=\"t sa_148 tk_148\">Trade and other payables </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"ta98620d989a293c0b8517c9e2faea661\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t sb_148 tl_148_new\">30 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sc_148 tm_148_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_148 tn_148_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sc_148 to_148_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_148 tp_148_new\">Current liabilities </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t se_148 tq_148_new\">Trade payables </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 tr_148_new\">(1,740) </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 ts_148_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t se_148 tt_148_new\">Accrued expenses and other payables </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 tu_148_new\">(7,053) </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 tv_148_new\">(3,992) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t se_148 tw_148_new\">Voyage payables </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 tx_148_new\">(3,006) </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 ty_148_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t sd_148 tz_148_new\">(11,799) </span></td>\n                <td style=\"width:auto\"><span class=\"t sd_148 t10_148_new\">(</span><span class=\"t sf_148 t11_148_new\">3,992</span><span class=\"t sd_148 t12_148_new\">) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_148 t13_148_new\">Non-current liabilities </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t se_148 t14_148_new\">Other payables </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 t15_148_new\">(402) </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 t16_148_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t sd_148 t17_148_new\">(</span><span class=\"t sf_148 t18_148_new\">402</span><span class=\"t se_148 t19_148_new\">) </span></td>\n                <td style=\"width:auto\"><span class=\"t sd_148 t1a_148_new\">\u2013</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s7_148 t1b_148\">The carrying amount of trade and other payables approximates their fair value. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t sa_148 t1c_148\">b) </span><span class=\"t sa_148 t1d_148\">Provisions </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1e_148\">Provisions due in less than one year at 31 March 2026 have been recorded in connection with the orderly wind-down </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1f_148\">of the Group, comprising a restructuring provision of US$</span><span class=\"t s6_148 t1g_148\">2.5 </span><span class=\"t s7_148 t1h_148\">million and onerous contract provision of US$0.3 million. </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_148 t1i_148\">Restructuring provisions </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1j_148\">The restructuring provision re\ufb02ects the Directors\u2019 best estimate, under IAS 37, of committed costs arising from the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1k_148\">reorganisation of the Group\u2019s operations following the Board\u2019s decision to pursue an orderly wind-down. It comprises </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1l_148\">expected redundancy entitlements for a\ufb00ected employees, based on their contractual notice periods, length of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1m_148\">service and applicable statutory and contractual entitlements. </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_148 t1n_148\">Onerous contract provisions </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1o_148\">The onerous contract provision represents the unavoidable costs of meeting obligations under certain contracts that </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1p_148\">exceed the expected economic bene\ufb01ts, relating principally to lease agreements extending beyond the expected </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1q_148\">wind-down period of June 2027, measured at the unavoidable net costs payable under those leases after cessation </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1r_148\">of the Group\u2019s operations. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1s_148\">The provisions are expected to be substantially utilised over the wind-down period to June 2027. The amounts </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1t_148\">ultimately settled may di\ufb00er from those provided as a result of changes in the timing of the wind-down, the terms </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1u_148\">agreed with a\ufb00ected employees, and the Group\u2019s ability to exit or sublet the leased premises.</span><span style=\"display:block;height:0px\"></span>\n          \n        ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717203834948": {
   "value": "\n      \n        <span class=\"t s1_147 tx_147\">25. </span><span class=\"t s1_147 ty_147\">ASSETS HELD FOR SALE </span><span style=\"display:block;height:0px\"></span>\n\n        <table cellpadding=\"5\" class=\"t2ceb79293dac0f2f07b5fa7c434a58b0\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t s2_147 tz_147_new\">1 April 2025 to </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_147 t10_147_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_147 t11_147_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_147 t12_147_new\">Balance at 1 April 2025 </span></td>\n              <td style=\"width:auto\"><span class=\"t s5_147 t13_147_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s9_147 t14_147_new\">Fair value impact at date of transition from investment entity (Note 4) </span></td>\n              <td style=\"width:auto\"><span class=\"t s4_147 t15_147_new\">95,852 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s4_147 t16_147_new\">Additions </span></td>\n              <td style=\"width:auto\"><span class=\"t s4_147 t17_147_new\">624 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s9_147 t18_147_new\">Reclassi\ufb01cation from vessels, property, plant and equipment </span></td>\n              <td style=\"width:auto\"><span class=\"t s4_147 t19_147_new\">367,665 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s4_147 t1a_147_new\">Impairment </span></td>\n              <td style=\"width:auto\"><span class=\"t s4_147 t1b_147_new\">(552) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s9_147 t1c_147_new\">Disposals (delivered to buyers) </span></td>\n              <td style=\"width:auto\"><span class=\"t s4_147 t1d_147_new\">(374,307) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t s6_147 t1e_147_new\">Balance at 31 March 2026 </span></td>\n              <td style=\"width:auto\"><span class=\"t s6_147 t1f_147_new\">89,282</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t s7_147 t1g_147\">At 31 March 2026, \ufb01ve vessels were classi\ufb01ed as assets held for sale (\u201cAHFS\u201d), re\ufb02ecting the lower of carrying value </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1h_147\">and fair value less cost to sell. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_147 t1i_147\">Following the Board\u2019s decision, taken prior to the balance sheet date, to pursue an orderly wind-down of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1j_147\">Group, management committed to a plan to dispose of the Group\u2019s remaining \ufb02eet. The reclassi\ufb01cations re\ufb02ect the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1k_147\">committed plan to actively locate buyers, and management\u2019s assessment that the disposal of these vessels was highly </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1l_147\">probable within 12 months of each reclassi\ufb01cation. The IFRS 5 reclassi\ufb01cation at the reporting date was assessed on </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_147 t1m_147\">this basis, independently of the Group\u2019s adoption of a non-going concern basis of preparation, and is presented as </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1n_147\">a separate critical accounting judgement (see Note 3(d)). </span><span class=\"t s8_147 t1o_147\">As the whole business of the Group is being disposed of, on </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_147 t1p_147\">that basis the entity is not disposing of a component of its business as set out in IFRS 5 and hence no portion of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_147 t1q_147\">results of the Group for the year are disclosed as discontinued operations. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_147 t1r_147\">There were no other assets or liabilities associated with the vessels that were held for sale at the reporting date. The </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_147 t1s_147\">IFRS 5 criteria were assessed as met for these vessels based on conditions existing at the balance sheet date: two </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1t_147\">vessels were the subject of non-binding Memoranda of Understanding (\u201cMoUs\u201d) with prospective buyers, setting out </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1u_147\">the commercial intent and key terms of the proposed disposals; and the remaining three vessels were the subject of </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1v_147\">advanced sales discussions with prospective buyers at the reporting date, with non-binding o\ufb00ers received shortly </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1w_147\">after the year end. In each case, management had committed to a plan to dispose of the vessels with their charters </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_147 t1x_147\">attached, and the sales were considered highly probable to complete within 12 months of reclassi\ufb01cation. </span><span class=\"t s8_147 t1y_147\">Subsequent</span><span style=\"display:block;height:0px\"></span>\n      \n    \n      \n        <span class=\"t s6_148 t9_148\">to the balance sheet date, one vessel was delivered to buyers in June 2026, with the remaining vessel sales and </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 ta_148\">deliveries expected to be completed during 2026. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 tb_148\">Depreciation ceased on reclassi\ufb01cation to AHFS, and the assets are carried at the lower of their carrying amount and </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 tc_148\">fair value less costs to sell. During the year, an impairment loss of US$0.6 million was recognised in respect of one </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 td_148\">vessel within AHFS where the agreed sale price reduced below its carrying amount as an asset held for sale. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 te_148\">During the year ended 31 March 2026, the Group also recognised US$1.3 million of additional delivery-related </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 tf_148\">costs in connection with vessel disposals. These amounts are presented within \u201cLoss on disposal of vessels\u201d in the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 tg_148\">Consolidated Statement of Pro\ufb01t or Loss.</span><span style=\"display:block;height:0px\"></span>\n      \n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717201634624": {
   "value": "\n      \n        \n          <span class=\"t s8_148 th_148\">26. </span><span class=\"t s9_148 ti_148\">TRADE AND OTHER PAYABLES. </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_148 tj_148\">a) </span><span class=\"t sa_148 tk_148\">Trade and other payables </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"ta98620d989a293c0b8517c9e2faea661\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t sb_148 tl_148_new\">30 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sc_148 tm_148_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_148 tn_148_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sc_148 to_148_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_148 tp_148_new\">Current liabilities </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t se_148 tq_148_new\">Trade payables </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 tr_148_new\">(1,740) </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 ts_148_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t se_148 tt_148_new\">Accrued expenses and other payables </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 tu_148_new\">(7,053) </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 tv_148_new\">(3,992) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t se_148 tw_148_new\">Voyage payables </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 tx_148_new\">(3,006) </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 ty_148_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t sd_148 tz_148_new\">(11,799) </span></td>\n                <td style=\"width:auto\"><span class=\"t sd_148 t10_148_new\">(</span><span class=\"t sf_148 t11_148_new\">3,992</span><span class=\"t sd_148 t12_148_new\">) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_148 t13_148_new\">Non-current liabilities </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t se_148 t14_148_new\">Other payables </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 t15_148_new\">(402) </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 t16_148_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t sd_148 t17_148_new\">(</span><span class=\"t sf_148 t18_148_new\">402</span><span class=\"t se_148 t19_148_new\">) </span></td>\n                <td style=\"width:auto\"><span class=\"t sd_148 t1a_148_new\">\u2013</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s7_148 t1b_148\">The carrying amount of trade and other payables approximates their fair value. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t sa_148 t1c_148\">b) </span><span class=\"t sa_148 t1d_148\">Provisions </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1e_148\">Provisions due in less than one year at 31 March 2026 have been recorded in connection with the orderly wind-down </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1f_148\">of the Group, comprising a restructuring provision of US$</span><span class=\"t s6_148 t1g_148\">2.5 </span><span class=\"t s7_148 t1h_148\">million and onerous contract provision of US$0.3 million. </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_148 t1i_148\">Restructuring provisions </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1j_148\">The restructuring provision re\ufb02ects the Directors\u2019 best estimate, under IAS 37, of committed costs arising from the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1k_148\">reorganisation of the Group\u2019s operations following the Board\u2019s decision to pursue an orderly wind-down. It comprises </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1l_148\">expected redundancy entitlements for a\ufb00ected employees, based on their contractual notice periods, length of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1m_148\">service and applicable statutory and contractual entitlements. </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_148 t1n_148\">Onerous contract provisions </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1o_148\">The onerous contract provision represents the unavoidable costs of meeting obligations under certain contracts that </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1p_148\">exceed the expected economic bene\ufb01ts, relating principally to lease agreements extending beyond the expected </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1q_148\">wind-down period of June 2027, measured at the unavoidable net costs payable under those leases after cessation </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1r_148\">of the Group\u2019s operations. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1s_148\">The provisions are expected to be substantially utilised over the wind-down period to June 2027. The amounts </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1t_148\">ultimately settled may di\ufb00er from those provided as a result of changes in the timing of the wind-down, the terms </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1u_148\">agreed with a\ufb00ected employees, and the Group\u2019s ability to exit or sublet the leased premises.</span><span style=\"display:block;height:0px\"></span>\n          \n        \n      \n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717201755722": {
   "value": "\n        \n          <span class=\"t s8_148 th_148\">26. </span><span class=\"t s9_148 ti_148\">TRADE AND OTHER PAYABLES. </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_148 tj_148\">a) </span><span class=\"t sa_148 tk_148\">Trade and other payables </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"ta98620d989a293c0b8517c9e2faea661\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t sb_148 tl_148_new\">30 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sc_148 tm_148_new\">US$\u2019000s </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_148 tn_148_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sc_148 to_148_new\">US$\u2019000s </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_148 tp_148_new\">Current liabilities </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t se_148 tq_148_new\">Trade payables </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 tr_148_new\">(1,740) </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 ts_148_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t se_148 tt_148_new\">Accrued expenses and other payables </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 tu_148_new\">(7,053) </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 tv_148_new\">(3,992) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t se_148 tw_148_new\">Voyage payables </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 tx_148_new\">(3,006) </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 ty_148_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t sd_148 tz_148_new\">(11,799) </span></td>\n                <td style=\"width:auto\"><span class=\"t sd_148 t10_148_new\">(</span><span class=\"t sf_148 t11_148_new\">3,992</span><span class=\"t sd_148 t12_148_new\">) </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sd_148 t13_148_new\">Non-current liabilities </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t se_148 t14_148_new\">Other payables </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 t15_148_new\">(402) </span></td>\n                <td style=\"width:auto\"><span class=\"t se_148 t16_148_new\">\u2013 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t sd_148 t17_148_new\">(</span><span class=\"t sf_148 t18_148_new\">402</span><span class=\"t se_148 t19_148_new\">) </span></td>\n                <td style=\"width:auto\"><span class=\"t sd_148 t1a_148_new\">\u2013</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s7_148 t1b_148\">The carrying amount of trade and other payables approximates their fair value. </span><span style=\"display:block;height:0px\"></span>\n          \n            <span class=\"t sa_148 t1c_148\">b) </span><span class=\"t sa_148 t1d_148\">Provisions </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1e_148\">Provisions due in less than one year at 31 March 2026 have been recorded in connection with the orderly wind-down </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1f_148\">of the Group, comprising a restructuring provision of US$</span><span class=\"t s6_148 t1g_148\">2.5 </span><span class=\"t s7_148 t1h_148\">million and onerous contract provision of US$0.3 million. </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_148 t1i_148\">Restructuring provisions </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1j_148\">The restructuring provision re\ufb02ects the Directors\u2019 best estimate, under IAS 37, of committed costs arising from the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1k_148\">reorganisation of the Group\u2019s operations following the Board\u2019s decision to pursue an orderly wind-down. It comprises </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1l_148\">expected redundancy entitlements for a\ufb00ected employees, based on their contractual notice periods, length of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1m_148\">service and applicable statutory and contractual entitlements. </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_148 t1n_148\">Onerous contract provisions </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1o_148\">The onerous contract provision represents the unavoidable costs of meeting obligations under certain contracts that </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1p_148\">exceed the expected economic bene\ufb01ts, relating principally to lease agreements extending beyond the expected </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1q_148\">wind-down period of June 2027, measured at the unavoidable net costs payable under those leases after cessation </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1r_148\">of the Group\u2019s operations. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1s_148\">The provisions are expected to be substantially utilised over the wind-down period to June 2027. The amounts </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1t_148\">ultimately settled may di\ufb00er from those provided as a result of changes in the timing of the wind-down, the terms </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1u_148\">agreed with a\ufb00ected employees, and the Group\u2019s ability to exit or sublet the leased premises.</span><span style=\"display:block;height:0px\"></span>\n          \n        \n      ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717201456073": {
   "value": "\n            <span class=\"t sa_148 t1c_148\">b) </span><span class=\"t sa_148 t1d_148\">Provisions </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1e_148\">Provisions due in less than one year at 31 March 2026 have been recorded in connection with the orderly wind-down </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1f_148\">of the Group, comprising a restructuring provision of US$</span><span class=\"t s6_148 t1g_148\">2.5 </span><span class=\"t s7_148 t1h_148\">million and onerous contract provision of US$0.3 million. </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_148 t1i_148\">Restructuring provisions </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1j_148\">The restructuring provision re\ufb02ects the Directors\u2019 best estimate, under IAS 37, of committed costs arising from the </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1k_148\">reorganisation of the Group\u2019s operations following the Board\u2019s decision to pursue an orderly wind-down. It comprises </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1l_148\">expected redundancy entitlements for a\ufb00ected employees, based on their contractual notice periods, length of </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1m_148\">service and applicable statutory and contractual entitlements. </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_148 t1n_148\">Onerous contract provisions </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1o_148\">The onerous contract provision represents the unavoidable costs of meeting obligations under certain contracts that </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1p_148\">exceed the expected economic bene\ufb01ts, relating principally to lease agreements extending beyond the expected </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1q_148\">wind-down period of June 2027, measured at the unavoidable net costs payable under those leases after cessation </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1r_148\">of the Group\u2019s operations. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_148 t1s_148\">The provisions are expected to be substantially utilised over the wind-down period to June 2027. The amounts </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1t_148\">ultimately settled may di\ufb00er from those provided as a result of changes in the timing of the wind-down, the terms </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_148 t1u_148\">agreed with a\ufb00ected employees, and the Group\u2019s ability to exit or sublet the leased premises.</span><span style=\"display:block;height:0px\"></span>\n          ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717200852016": {
   "value": "\n      <span class=\"t s1_149 t1r_149\">28.RETIREMENT BENEFIT OBLIGATION </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_149 t1s_149\">The Group subsidises the medical aid contributions of certain retired employees and has an obligation to subsidise </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_149 t1t_149\">contributions of certain current employees when they reach retirement. This arrangement is unfunded and classi\ufb01ed </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_149 t1u_149\">as a de\ufb01ned bene\ufb01t plan under IAS 19. </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_149 t1v_149\">The liability is valued annually by independent actuaries based on assumptions for discount rates, medical cost </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_149 t1w_149\">in\ufb02ation, mortality and other relevant factors, and an updated valuation has been performed as at 31 March 2026. </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_149 t1x_149\">Notwithstanding the Group\u2019s orderly wind-down, the obligation continues in respect of retired and active employees </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_149 t1y_149\">of the relevant subsidiary, and the Group is considering the appropriate approach to the obligation in the context of </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_149 t1z_149\">the wind-down. </span><span style=\"display:block;height:0px\"></span>\n\n      <table cellpadding=\"5\" class=\"t33b696fd7420bada89364d4b3d5ad77a\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n        \n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s2_149 t20_149_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s2_149 t21_149_new\">ended </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_149 t22_149_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_149 t23_149_new\">US$\u2019000s </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_149 t24_149_new\">Balance at 1 April 2025 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 t25_149_new\">\u2013 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s7_149 t26_149_new\">Fair value impact at date of transition from investment entity (Note 4) </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 t27_149_new\">(1,387) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s7_149 t28_149_new\">Recognised in pro\ufb01t of loss in the current year </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 t29_149_new\">(152) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_149 t2a_149_new\">Recognised in other comprehensive income in the current year </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 t2b_149_new\">171 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_149 t2c_149_new\">Employer contributions/payments </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 t2d_149_new\">119 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s7_149 t2e_149_new\">E\ufb00ect of foreign currency exchange di\ufb00erences </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 t2f_149_new\">(93) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_149 t2g_149_new\">Present value of unfunded obligation at 31 March 2026 </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_149 t2h_149_new\">(1,342) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s5_149 t2i_149_new\">Analysed between: </span></td>\n            <td style=\"width:auto\"></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_149 t2j_149_new\">Current portion </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 t2k_149_new\">(125) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_149 t2l_149_new\">Non-current portion </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_149 t2m_149_new\">(1,217) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s6_149 t2n_149_new\">(1,342) </span></td>\n          </tr>\n        \n      </table>\n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717200625398": {
   "value": "\n      <span class=\"t s6_150 t9_150\">29. </span><span class=\"t s6_150 ta_150\">BANK LOANS AND OTHER BORROWINGS </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_150 tb_150\">Secured Revolving Credit Facility (\u201cSRCF\u201d) \u2013 TMI Holdco Limited </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_150 tc_150\">The Company and its subsidiary Good Falkirk (MI) Limited (as corporate guarantors), and TMI Holdco Limited (as </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_150 td_150\">borrower), have a secured senior revolving credit facility with Nordea Bank Abp, Filial i Norge and Skandinaviska </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 te_150\">Enskilda Banken AB dated 5 December 2024. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 tf_150\">As a result of vessel disposals during the year, the available credit facility at 31 March 2026 had reduced to </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 tg_150\">US$20.0 million (31 March 2025: US$225.8 million on a look-through basis) and the facility was undrawn at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 th_150\">reporting date (31 March 2025: US$167.5 million drawn on a look-through basis). </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 ti_150\">During the year ended 31 March 2026, Holdco adhered to all the required \ufb01nancial covenants. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_150 tj_150\">Subsequent to the reporting date, on 12 June 2026, the SRCF was cancelled in full. Following cancellation, the Group </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 tk_150\">has no committed bank borrowing facilities available, consistent with the orderly wind-down. </span><span style=\"display:block;height:0px\"></span><span class=\"t sa_150 tl_150\">Other borrowings </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 tm_150\">Other borrowings comprise two \ufb01nancial liabilities arising from sale and leaseback transactions entered into with </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_150 tn_150\">third-party lenders in respect of two vessels. The transactions did not satisfy the transfer-of-control criteria of </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 to_150\">IFRS 15 due to substantive repurchase options retained by the Group; accordingly, no sale was recognised, the </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_150 tp_150\">underlying vessels continue to be recognised within property, plant and equipment or assets held for sale (as </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 tq_150\">applicable, see Notes 16 and 25), and the proceeds received have been recognised as a \ufb01nancial liability measured at </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 tr_150\">amortised cost. Each arrangement is secured by a \ufb01rst-priority mortgage over the \ufb01nanced vessel. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 ts_150\">The \ufb01rst arrangement commenced on 16 September 2021 and carries interest at Term SOFR plus a credit adjustment </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 tt_150\">spread and a margin of 1.75% per annum, with repayments due monthly in advance. The second arrangement </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 tu_150\">commenced on 20 April 2024 and carries an implicit e\ufb00ective interest rate of 14.57%, also payable monthly </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 tv_150\">in advance. The \ufb01rst arrangement contractually matures on 16 September 2036, with the repurchase option </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 tw_150\">exercisable on an annual basis at an exercise price that reduces over the remaining term. On 26 March 2026, </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 tx_150\">Management exercised the repurchase option under this arrangement and the vessel was delivered on 24 June </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 ty_150\">2026. The second arrangement was extended by one year during the year and contractually matures on 20 April </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 tz_150\">2027, with the repurchase option exercisable at any point up to the maturity date. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 t10_150\">Under the Group\u2019s orderly wind-down, the Board expects each \ufb01nancial liability to be settled within the wind-down </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_150 t11_150\">period either by exercise of the relevant purchase option (in which case the option price is paid and the underlying </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_150 t12_150\">vessel is taken into the Group\u2019s ownership and then expected to be sold to a third party) or by allowing the option </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_150 t13_150\">to lapse (in which case the underlying vessel is returned to the owner and both the associated property, plant and </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 t14_150\">equipment and the corresponding \ufb01nancial liability are derecognised, with no associated cash out\ufb02ow). The Group </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_150 t15_150\">served notice before the balance sheet </span><span class=\"t s9_150 t16_150\">date to exercise the repurchase option for the \ufb01rst arrangement and will </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 t17_150\">settle the option price within 12 months of the reporting date. The related \ufb01nancial liability is therefore classi\ufb01ed as </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_150 t18_150\">current. The repurchase option for the second arrangement is exercisable at any time up to the maturity date of </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 t19_150\">20 April 2027, and the \ufb01nancial liability is classi\ufb01ed as non-current. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 t1a_150\">At 31 March 2026, the total outstanding carrying amount under these arrangements was US$41.5 million (31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 t1b_150\">2025: US$62.1 million), comprising US$40.0 million of principal, US$1.7 million of accrued interest payable and </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 t1c_150\">US$0.2 million of unamortised \ufb01nancing fees, of which US$19.9 million is classi\ufb01ed as current and US$21.6 million </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 t1d_150\">as non-current. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 t1e_150\">The aggregate carrying value of the vessels pledged as security at 31 March 2026 was US$51.9 million, presented </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_150 t1f_150\">within property, plant and equipment (Note 16) and assets held for sale (Note 25). </span><span style=\"display:block;height:0px\"></span>\n    \n      <span class=\"t s1_151 t2_151\">All borrowings are with third-party \ufb01nancial institutions, bear \ufb02oating-rate interest, and are repayable through </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t3_151\">regular amortisation over the remaining terms of the respective facilities. No covenant breaches or defaults occurred </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t4_151\">during the year. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t5_151\">The table below reconciles the movement in the Group\u2019s bank loans and other borrowings arising from \ufb01nancing </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t6_151\">activities during the year ended 31 March 2026, distinguishing between changes arising from cash \ufb02ows and non- </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t7_151\">cash changes, as required by IAS 7: Movements in lease liabilities are shown in note 27. </span><span style=\"display:block;height:0px\"></span>\n      <table cellpadding=\"5\" class=\"ta825ce8c22cd2a58b97de2705697f3c6\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n        \n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s3_151 t8_151_new\">Bank loans </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_151 t9_151_new\">(SRCF) </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_151 ta_151_new\">US$\u2019000s </span></td>\n            <td style=\"width:auto\"><span class=\"t s3_151 tc_151_new\">Other </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_151 td_151_new\">borrowings </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_151 te_151_new\">US$\u2019000s </span></td>\n            <td style=\"width:auto\"><span class=\"t s3_151 tg_151_new\">Total </span><span style=\"display:block;height:0px\"> </span><span class=\"t s4_151 th_151_new\">US$\u2019000s </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s3_151 tb_151_new\" style=\"margin-right:4px\">- </span></td>\n            <td style=\"width:auto\"><span class=\"t s3_151 tf_151_new\" style=\"margin-right:4px\">- </span></td>\n            <td style=\"width:auto\"><span class=\"t s3_151 ti_151_new\">- </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s5_151 tj_151_new\">Balance at 1 April 2025 </span></td>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_151 tk_151_new\">Fair value impact at date of transition from investment entity (Note 4) </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 tl_151_new\">185,702 </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 tm_151_new\">62,937 </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 tn_151_new\">248,639 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s5_151 to_151_new\">Cash \ufb02ow movements: </span></td>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s7_151 tp_151_new\">Payment \u2013 principal </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 tq_151_new\">(187,412) </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 tr_151_new\">(22,299) </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 ts_151_new\">(209,711) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s7_151 tt_151_new\">Payment \u2013 interest </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 tu_151_new\">(3,554) </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 tv_151_new\">(3,896) </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 tw_151_new\">(7,450) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s7_151 tx_151_new\">Payment \u2013 loan fees </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 ty_151_new\">(81) </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 tz_151_new\">\u2013 </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 t10_151_new\">(81) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s5_151 t11_151_new\">Total cash \ufb02ow movements </span></td>\n            <td style=\"width:auto\"><span class=\"t s5_151 t12_151_new\">(191,047) </span></td>\n            <td style=\"width:auto\"><span class=\"t s5_151 t13_151_new\">(26,195) </span></td>\n            <td style=\"width:auto\"><span class=\"t s5_151 t14_151_new\">(217,242) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_151 t15_151_new\">Non-cash movements: </span></td>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s6_151 t16_151_new\">Interest expense recognised in pro\ufb01t or loss </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 t17_151_new\">2,838 </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 t18_151_new\">4,428 </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 t19_151_new\">7,266 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s7_151 t1a_151_new\">Loan fee amortisation </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 t1b_151_new\">2,507 </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 t1c_151_new\">65 </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 t1d_151_new\">2,572 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s7_151 t1e_151_new\">Other non-cash movements </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 t1f_151_new\">\u2013 </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 t1g_151_new\">241 </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_151 t1h_151_new\">241 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s8_151 t1i_151_new\">Total non-cash movements </span></td>\n            <td style=\"width:auto\"><span class=\"t s5_151 t1j_151_new\">5,345 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_151 t1k_151_new\">4,734 </span></td>\n            <td style=\"width:auto\"><span class=\"t s5_151 t1l_151_new\">10,079 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s5_151 t1m_151_new\">Balance at 31 March 2026 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_151 t1n_151_new\">\u2013 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_151 t1o_151_new\">41,476 </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_151 t1p_151_new\">41,476</span></td>\n          </tr>\n        \n      </table>\n      <span class=\"t s1_151 t1q_151\">The principal repayments, interest payments and loan fee payments above tie to the \ufb01nancing activities section of </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t1r_151\">the Consolidated Statement of Cash Flows. No new drawdowns were made during the year. The non-cash interest </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t1s_151\">expense and loan fee amortisation are recognised within \ufb01nance costs in the Consolidated Statement of Pro\ufb01t or </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t1t_151\">Loss (see Note 12).</span><span style=\"display:block;height:0px\"></span>\n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717195844564": {
   "value": "\n      \n        <span class=\"t s9_151 t1u_151\">30. SHARE CAPITAL AND OTHER RESERVES </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t1v_151\">The Company\u2019s Ordinary Shares are classi\ufb01ed as equity. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t1w_151\">The authorised share capital of the Company is represented by an unlimited number of ordinary shares of nil par </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t1x_151\">value having the following rights: </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t1y_151\">(a) </span><span class=\"t s1_151 t1z_151\">Dividends: Shareholders of a particular class or tranche are entitled to receive, and participate in, any dividends </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t20_151\">or other distributions relating to the assets attributable to the relevant class or tranche which are resolved to be </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t21_151\">distributed in respect of any accounting period or other period, provided that no calls or other sums due by them </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t22_151\">to the Company are outstanding. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t23_151\">(b) </span><span class=\"t s1_151 t24_151\">Winding Up: On a winding up, the shareholders of a particular class or tranche shall be entitled to the surplus </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t25_151\">assets attributable to that class or tranche remaining after payment of all the creditors of the Company. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t26_151\">(c) </span><span class=\"t s1_151 t27_151\">Voting: Subject to any rights or restrictions attached to any class or tranche of shares, at a general meeting of </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t28_151\">the Company, on a show of hands, every holder of voting shares present in person or by proxy and entitled to </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t29_151\">vote shall have one vote, and on a poll every holder of voting shares present in person or by proxy shall have one </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t2a_151\">vote for each share held by him, but this entitlement shall be subject to the conditions with respect to any special </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t2b_151\">voting powers or restrictions for the time being attached to any class or tranche of shares which may be subject </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t2c_151\">to special conditions. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t2d_151\">(d) </span><span class=\"t s2_151 t2e_151\">Buyback: The Company may acquire its own shares (including any redeemable shares). Any shares so acquired </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t2f_151\">by the Company may be cancelled or held as treasury shares provided that the number of shares of any </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t2g_151\">class held as treasury shares must not at any time exceed ten per cent. (or such other percentage as may be </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t2h_151\">prescribed from time to time by the States of Guernsey Committee for Economic Development) of the total </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t2i_151\">number of issued shares of that class. Any shares acquired in excess of this limit shall be treated as cancelled.</span><span style=\"display:block;height:0px\"></span>\n      \n    \n      \n        <span class=\"t s6_152 t9_152\">Issued share capital </span><span style=\"display:block;height:0px\"></span><span class=\"t m0_152 s7_152 ta_152\">Ordinary Shares </span><span style=\"display:block;height:0px\"></span>\n        <table cellpadding=\"5\" class=\"tef1ded3ae6d5dc149526b71e9fadea7c\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"><span class=\"t s8_152 tb_152_new\">Issued and fully paid </span></td>\n              <td style=\"width:auto\"><span class=\"t s9_152 tc_152_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_152 te_152_new\">Shares </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_152 tf_152_new\">(\u2018000s) </span></td>\n              <td style=\"width:auto\"><span class=\"t sa_152 tg_152_new\">US$\u2019000s </span></td>\n              <td style=\"width:auto\"><span class=\"t s9_152 td_152_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_152 th_152_new\">Shares </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_152 ti_152_new\">(\u2018000s) </span></td>\n              <td style=\"width:auto\"><span class=\"t sa_152 tj_152_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_152 tk_152_new\">Outstanding share capital at the beginning of the year </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 tl_152_new\">329,194 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 tm_152_new\">332,485 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 tn_152_new\">327,652 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 to_152_new\">331,079 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_152 tp_152_new\">Compulsory partial redemption </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 tq_152_new\">(151,886) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 tr_152_new\">(143,396) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 ts_152_new\">\u2013 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 tt_152_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_152 tu_152_new\">Shares purchased by TM EBT </span><span class=\"t sc_152 tv_152_new\">1 </span><span class=\"t sb_152 tw_152_new\">during the year </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 tx_152_new\">(500) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 ty_152_new\">(376) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 tz_152_new\">(630) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 t10_152_new\">(627) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_152 t11_152_new\">Settlement of equity-settled share awards </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 t12_152_new\">1,208 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 t13_152_new\">1,087 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 t14_152_new\">2,172 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 t15_152_new\">2,033 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_152 t16_152_new\">Adjustment to Treasury Shares re capital redemption </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 t17_152_new\">144 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 t18_152_new\">136 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 t19_152_new\">\u2013 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 t1a_152_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_152 t1b_152_new\">Outstanding share capital at the end of the year </span></td>\n              <td style=\"width:auto\"><span class=\"t se_152 t1c_152_new\">178,160 </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_152 t1d_152_new\">189,936 </span></td>\n              <td style=\"width:auto\"><span class=\"t se_152 t1e_152_new\">329,194 </span></td>\n              <td style=\"width:auto\"><span class=\"t se_152 t1f_152_new\">332,485</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t s6_152 t1g_152\">Compulsory partial redemption </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t1h_152\">During the year, the Company e\ufb00ected a compulsory partial redemption of shares pursuant to a capital distribution </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t1i_152\">to shareholders. The capital distribution, totalling US$143.4 million, was \ufb01rst announced on 12 December 2025 and </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t1j_152\">approved by shareholders at a General Meeting held on 27 January 2026, following amendments to the Company\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t1k_152\">Articles of Incorporation. </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t1l_152\">The redemption was e\ufb00ected </span><span class=\"t m0_152 sh_152 t1m_152\">pro rata </span><span class=\"t si_152 t1n_152\">to shareholdings on the share register as at the close of business on </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t1o_152\">30 January 2026 (the Record Date) at a price of US$0.9441 per share, being the 31 December 2025 net asset </span><span style=\"display:block;height:0px\"></span><span class=\"t si_152 t1p_152\">value per share less the direct costs of the redemption. In total, 151,886,115 Ordinary Shares were redeemed and </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t1q_152\">subsequently cancelled. Redemption monies were paid on or around 13 February 2026. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_152 t1r_152\">Ordinary Shares </span><span style=\"display:block;height:0px\"></span><span class=\"t si_152 t1s_152\">The total number of outstanding Ordinary Shares in issue, as at 31 March 2026 was 178,329,763 (31 March 2025: </span><span style=\"display:block;height:0px\"></span><span class=\"t si_152 t1t_152\">329,193,792). The TM EBT </span><span class=\"t sj_152 t1u_152\">1 </span><span class=\"t si_152 t1v_152\">holds 169,480 Ordinary Shares (31 March 2025: 1,022,086 Ordinary Shares) accounted for </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t1w_152\">as Treasury shares. </span><span style=\"display:block;height:0px\"></span><span class=\"t v0_152 sg_152 t1x_152\">At 31 March 2026, no additional Ordinary Shares (31 March 2025: none) have been reserved for issue in future periods. </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s6_152 t1y_152\">Treasury shares </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t1z_152\">Treasury shares consist of the Ordinary Shares held within the TM EBT. Until such time as the shares held by the TM </span><span style=\"display:block;height:0px\"></span><span class=\"t si_152 t20_152\">EBT vest unconditionally to employees, the amount paid for those shares is shown as a reduction in shareholders\u2019 </span><span style=\"display:block;height:0px\"></span><span class=\"t si_152 t21_152\">equity. No gains or losses have been recognised in these Consolidated Financial Statements on transactions in </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t22_152\">treasury shares.</span><span style=\"display:block;height:0px\"></span>\n        <span class=\"t s6_152 t23_152\">Other reserve </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t24_152\">The other reserve represents the cumulative fair value of equity-settled share-based payment awards granted </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t25_152\">to Executive Directors, recognised in accordance with IFRS 2 </span><span class=\"t m0_152 sh_152 t26_152\">Share-based Payment</span><span class=\"t si_152 t27_152\">. Amounts are credited to this </span><span style=\"display:block;height:0px\"></span><span class=\"t si_152 t28_152\">reserve over the vesting period based on the grant-date fair value of the awards, with a corresponding charge </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t29_152\">recognised in pro\ufb01t or loss. Upon vesting, the cumulative amount is transferred to Treasury Shares. Balances in this </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t2a_152\">reserve are not subsequently reclassi\ufb01ed to pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_152 t2b_152\">Foreign currency translation reserve </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t2c_152\">Exchange di\ufb00erences arising on the translation of foreign operations into US dollars are recognised in other </span><span style=\"display:block;height:0px\"></span><span class=\"t si_152 t2d_152\">comprehensive income and accumulated in the translation reserve in accordance with IAS 21. Gains and losses </span><span style=\"display:block;height:0px\"></span><span class=\"t si_152 t2e_152\">on hedging instruments designated as hedges of net investments in foreign operations are also recognised in </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t2f_152\">this reserve. </span><span style=\"display:block;height:0px\"></span><span class=\"t sc_152 t2g_152\">1 </span><span class=\"t sb_152 t2h_152\">Shares held within the TM EBT maintain the right to receive dividends.</span><span style=\"display:block;height:0px\"></span>\n      \n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717200107956": {
   "value": "\n        <span class=\"t s9_151 t1u_151\">30. SHARE CAPITAL AND OTHER RESERVES </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t1v_151\">The Company\u2019s Ordinary Shares are classi\ufb01ed as equity. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t1w_151\">The authorised share capital of the Company is represented by an unlimited number of ordinary shares of nil par </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t1x_151\">value having the following rights: </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t1y_151\">(a) </span><span class=\"t s1_151 t1z_151\">Dividends: Shareholders of a particular class or tranche are entitled to receive, and participate in, any dividends </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t20_151\">or other distributions relating to the assets attributable to the relevant class or tranche which are resolved to be </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t21_151\">distributed in respect of any accounting period or other period, provided that no calls or other sums due by them </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t22_151\">to the Company are outstanding. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t23_151\">(b) </span><span class=\"t s1_151 t24_151\">Winding Up: On a winding up, the shareholders of a particular class or tranche shall be entitled to the surplus </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t25_151\">assets attributable to that class or tranche remaining after payment of all the creditors of the Company. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t26_151\">(c) </span><span class=\"t s1_151 t27_151\">Voting: Subject to any rights or restrictions attached to any class or tranche of shares, at a general meeting of </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t28_151\">the Company, on a show of hands, every holder of voting shares present in person or by proxy and entitled to </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t29_151\">vote shall have one vote, and on a poll every holder of voting shares present in person or by proxy shall have one </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t2a_151\">vote for each share held by him, but this entitlement shall be subject to the conditions with respect to any special </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t2b_151\">voting powers or restrictions for the time being attached to any class or tranche of shares which may be subject </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t2c_151\">to special conditions. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t2d_151\">(d) </span><span class=\"t s2_151 t2e_151\">Buyback: The Company may acquire its own shares (including any redeemable shares). Any shares so acquired </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t2f_151\">by the Company may be cancelled or held as treasury shares provided that the number of shares of any </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_151 t2g_151\">class held as treasury shares must not at any time exceed ten per cent. (or such other percentage as may be </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t2h_151\">prescribed from time to time by the States of Guernsey Committee for Economic Development) of the total </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_151 t2i_151\">number of issued shares of that class. Any shares acquired in excess of this limit shall be treated as cancelled.</span><span style=\"display:block;height:0px\"></span>\n      \n        <span class=\"t s6_152 t9_152\">Issued share capital </span><span style=\"display:block;height:0px\"></span><span class=\"t m0_152 s7_152 ta_152\">Ordinary Shares </span><span style=\"display:block;height:0px\"></span>\n        <table cellpadding=\"5\" class=\"tef1ded3ae6d5dc149526b71e9fadea7c\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"><span class=\"t s8_152 tb_152_new\">Issued and fully paid </span></td>\n              <td style=\"width:auto\"><span class=\"t s9_152 tc_152_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_152 te_152_new\">Shares </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_152 tf_152_new\">(\u2018000s) </span></td>\n              <td style=\"width:auto\"><span class=\"t sa_152 tg_152_new\">US$\u2019000s </span></td>\n              <td style=\"width:auto\"><span class=\"t s9_152 td_152_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t s8_152 th_152_new\">Shares </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_152 ti_152_new\">(\u2018000s) </span></td>\n              <td style=\"width:auto\"><span class=\"t sa_152 tj_152_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_152 tk_152_new\">Outstanding share capital at the beginning of the year </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 tl_152_new\">329,194 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 tm_152_new\">332,485 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 tn_152_new\">327,652 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 to_152_new\">331,079 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_152 tp_152_new\">Compulsory partial redemption </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 tq_152_new\">(151,886) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 tr_152_new\">(143,396) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 ts_152_new\">\u2013 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 tt_152_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_152 tu_152_new\">Shares purchased by TM EBT </span><span class=\"t sc_152 tv_152_new\">1 </span><span class=\"t sb_152 tw_152_new\">during the year </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 tx_152_new\">(500) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 ty_152_new\">(376) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 tz_152_new\">(630) </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 t10_152_new\">(627) </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_152 t11_152_new\">Settlement of equity-settled share awards </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 t12_152_new\">1,208 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 t13_152_new\">1,087 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 t14_152_new\">2,172 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 t15_152_new\">2,033 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_152 t16_152_new\">Adjustment to Treasury Shares re capital redemption </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 t17_152_new\">144 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 t18_152_new\">136 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 t19_152_new\">\u2013 </span></td>\n              <td style=\"width:auto\"><span class=\"t sb_152 t1a_152_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sb_152 t1b_152_new\">Outstanding share capital at the end of the year </span></td>\n              <td style=\"width:auto\"><span class=\"t se_152 t1c_152_new\">178,160 </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_152 t1d_152_new\">189,936 </span></td>\n              <td style=\"width:auto\"><span class=\"t se_152 t1e_152_new\">329,194 </span></td>\n              <td style=\"width:auto\"><span class=\"t se_152 t1f_152_new\">332,485</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t s6_152 t1g_152\">Compulsory partial redemption </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t1h_152\">During the year, the Company e\ufb00ected a compulsory partial redemption of shares pursuant to a capital distribution </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t1i_152\">to shareholders. The capital distribution, totalling US$143.4 million, was \ufb01rst announced on 12 December 2025 and </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t1j_152\">approved by shareholders at a General Meeting held on 27 January 2026, following amendments to the Company\u2019s </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t1k_152\">Articles of Incorporation. </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t1l_152\">The redemption was e\ufb00ected </span><span class=\"t m0_152 sh_152 t1m_152\">pro rata </span><span class=\"t si_152 t1n_152\">to shareholdings on the share register as at the close of business on </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t1o_152\">30 January 2026 (the Record Date) at a price of US$0.9441 per share, being the 31 December 2025 net asset </span><span style=\"display:block;height:0px\"></span><span class=\"t si_152 t1p_152\">value per share less the direct costs of the redemption. In total, 151,886,115 Ordinary Shares were redeemed and </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t1q_152\">subsequently cancelled. Redemption monies were paid on or around 13 February 2026. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_152 t1r_152\">Ordinary Shares </span><span style=\"display:block;height:0px\"></span><span class=\"t si_152 t1s_152\">The total number of outstanding Ordinary Shares in issue, as at 31 March 2026 was 178,329,763 (31 March 2025: </span><span style=\"display:block;height:0px\"></span><span class=\"t si_152 t1t_152\">329,193,792). The TM EBT </span><span class=\"t sj_152 t1u_152\">1 </span><span class=\"t si_152 t1v_152\">holds 169,480 Ordinary Shares (31 March 2025: 1,022,086 Ordinary Shares) accounted for </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t1w_152\">as Treasury shares. </span><span style=\"display:block;height:0px\"></span><span class=\"t v0_152 sg_152 t1x_152\">At 31 March 2026, no additional Ordinary Shares (31 March 2025: none) have been reserved for issue in future periods. </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t s6_152 t1y_152\">Treasury shares </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t1z_152\">Treasury shares consist of the Ordinary Shares held within the TM EBT. Until such time as the shares held by the TM </span><span style=\"display:block;height:0px\"></span><span class=\"t si_152 t20_152\">EBT vest unconditionally to employees, the amount paid for those shares is shown as a reduction in shareholders\u2019 </span><span style=\"display:block;height:0px\"></span><span class=\"t si_152 t21_152\">equity. No gains or losses have been recognised in these Consolidated Financial Statements on transactions in </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t22_152\">treasury shares.</span><span style=\"display:block;height:0px\"></span>\n        <span class=\"t s6_152 t23_152\">Other reserve </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t24_152\">The other reserve represents the cumulative fair value of equity-settled share-based payment awards granted </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t25_152\">to Executive Directors, recognised in accordance with IFRS 2 </span><span class=\"t m0_152 sh_152 t26_152\">Share-based Payment</span><span class=\"t si_152 t27_152\">. Amounts are credited to this </span><span style=\"display:block;height:0px\"></span><span class=\"t si_152 t28_152\">reserve over the vesting period based on the grant-date fair value of the awards, with a corresponding charge </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t29_152\">recognised in pro\ufb01t or loss. Upon vesting, the cumulative amount is transferred to Treasury Shares. Balances in this </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t2a_152\">reserve are not subsequently reclassi\ufb01ed to pro\ufb01t or loss. </span><span style=\"display:block;height:0px\"></span><span class=\"t s6_152 t2b_152\">Foreign currency translation reserve </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t2c_152\">Exchange di\ufb00erences arising on the translation of foreign operations into US dollars are recognised in other </span><span style=\"display:block;height:0px\"></span><span class=\"t si_152 t2d_152\">comprehensive income and accumulated in the translation reserve in accordance with IAS 21. Gains and losses </span><span style=\"display:block;height:0px\"></span><span class=\"t si_152 t2e_152\">on hedging instruments designated as hedges of net investments in foreign operations are also recognised in </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t2f_152\">this reserve. </span><span style=\"display:block;height:0px\"></span><span class=\"t sc_152 t2g_152\">1 </span><span class=\"t sb_152 t2h_152\">Shares held within the TM EBT maintain the right to receive dividends.</span><span style=\"display:block;height:0px\"></span>\n      ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717195519051": {
   "value": "\n          <span class=\"t s6_152 t1y_152\">Treasury shares </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t1z_152\">Treasury shares consist of the Ordinary Shares held within the TM EBT. Until such time as the shares held by the TM </span><span style=\"display:block;height:0px\"></span><span class=\"t si_152 t20_152\">EBT vest unconditionally to employees, the amount paid for those shares is shown as a reduction in shareholders\u2019 </span><span style=\"display:block;height:0px\"></span><span class=\"t si_152 t21_152\">equity. No gains or losses have been recognised in these Consolidated Financial Statements on transactions in </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_152 t22_152\">treasury shares.</span><span style=\"display:block;height:0px\"></span>\n        ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717194651352": {
   "value": "\n      \n        \n          <span class=\"t s1_153 t2_153\">31. </span><span class=\"t s1_153 t3_153\">INVESTMENT IN SUBSIDIARIES AND JOINT VENTURE </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_153 t4_153\">The Group had the following principal subsidiaries: </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"t0fc84edbb750bd9b31b82f79a0bc4874\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s3_153 t5_153_new\">Name </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_153 t6_153_new\">Place of </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_153 t7_153_new\">incorporation </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_153 t8_153_new\">Principal Activity </span><span class=\"t s4_153 t9_153_new\">1 </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_153 ta_153_new\">Ownership proportion </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s3_153 tb_153_new\">31 March </span><span class=\"t s5_153 tc_153_new\">2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_153 te_153_new\">2025 </span><span class=\"t s3_153 td_153_new\">31 March </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_153 tf_153_new\">Group subsidiaries </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 tg_153_new\">TMI Advisors (UK) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 th_153_new\">UK </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 ti_153_new\">Advisory and administration services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 tj_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 tk_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 tl_153_new\">TMI Holdco Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 tm_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 tn_153_new\">Holding company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 to_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 tp_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 tq_153_new\">TMI Director 1 Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 tr_153_new\">Guernsey </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 ts_153_new\">Corporate director services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 tt_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 tu_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 tv_153_new\">TMI Advisors (Guernsey) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 tw_153_new\">Guernsey </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 tx_153_new\">Advisory and administration services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 ty_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 tz_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t10_153_new\">Taylor Maritime Employee Bene\ufb01t Trust </span><span class=\"t s9_153 t11_153_new\">,2 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t12_153_new\">Jersey </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t13_153_new\">Employee bene\ufb01t trust </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t14_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t15_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t16_153_new\">TMI Advisor Pte. Limited </span><span class=\"t s9_153 t17_153_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t18_153_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t19_153_new\">Advisory and administration services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1a_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1b_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1c_153_new\">Good Duke (MI) Limited </span><span class=\"t s9_153 t1d_153_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1e_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1f_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1g_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1h_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1i_153_new\">Good Edgehill (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1j_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1k_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1l_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1m_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1n_153_new\">Good Falkirk (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1o_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1p_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1q_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1r_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1s_153_new\">Good Queen (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1t_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1u_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1v_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1w_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1x_153_new\">Good Tru\ufb00le (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1y_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1z_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t20_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t21_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t22_153_new\">Good Uxbridge (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t23_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t24_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t25_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t26_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t27_153_new\">Good White (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t28_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t29_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2a_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2b_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2c_153_new\">Good Windsor (MI) Limited </span><span class=\"t s9_153 t2d_153_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2e_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2f_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2g_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2h_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2i_153_new\">Cassius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2j_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2k_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2l_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2m_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2n_153_new\">Decius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2o_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2p_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2q_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2r_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2s_153_new\">Forshall (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2t_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2u_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2v_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2w_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2x_153_new\">Gaius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2y_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2z_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t30_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t31_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t32_153_new\">Junius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t33_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t34_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t35_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t36_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t37_153_new\">Julius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t38_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t39_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3a_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3b_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3c_153_new\">Lucius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3d_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3e_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3f_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3g_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3h_153_new\">Larcius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3i_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3j_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3k_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3l_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3m_153_new\">Maximus (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3n_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3o_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3p_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3q_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3r_153_new\">Mallius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3s_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3t_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3u_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3v_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3w_153_new\">Nero (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3x_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3y_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3z_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t40_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t41_153_new\">Octavius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t42_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t43_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t44_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t45_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t46_153_new\">Optimus (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t47_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t48_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t49_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4a_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4b_153_new\">Quintus (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4c_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4d_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4e_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4f_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4g_153_new\">Perpena (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4h_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4i_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4j_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4k_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4l_153_new\">Rufus (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4m_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4n_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4o_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4p_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4q_153_new\">Pompey (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4r_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4s_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4t_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4u_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4v_153_new\">Grindrod Shipping Holdings Pte Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4w_153_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4x_153_new\">Holding company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4y_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4z_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t50_153_new\">Taylor Maritime (SG) Pte Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t51_153_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t52_153_new\">Ship operating and management </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t53_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t54_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t55_153_new\">Grindrod Shipping (South Africa) Pty Ltd </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t56_153_new\">South Africa </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t57_153_new\">Ship operating and management </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t58_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t59_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5a_153_new\">IVS Bulk 3708 Pte. Ltd. </span><span class=\"t s9_153 t5b_153_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5c_153_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5d_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5e_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5f_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5g_153_new\">IVS Bulk 3720 Pte. Ltd. </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5h_153_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5i_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5j_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5k_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5l_153_new\">Grindrod Shipping Services UK Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5m_153_new\">United Kingdom </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5n_153_new\">Shipping related services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5o_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5p_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5q_153_new\">Grindrod Shipping Services HK Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5r_153_new\">Hong Kong </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5s_153_new\">Shipping related services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5t_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5u_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5v_153_new\">Comshipco Schi\ufb00ahrtsagentur GmBH </span><span class=\"t s9_153 t5w_153_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5x_153_new\">Germany </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5y_153_new\">Ship agents and operators </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5z_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t60_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t61_153_new\">IVS Bulk Pte Limited </span><span class=\"t s9_153 t62_153_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t63_153_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t64_153_new\">Shipping related services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t65_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t66_153_new\">100.0%</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s9_153 t67_153\">1 </span><span class=\"t s8_153 t68_153\">Special Purpose Vehicle abbreviated to \u201cSPV\u201d. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_153 t69_153\">2 </span><span class=\"t s8_153 t6a_153\">Controlled via trust deed. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_153 t6b_153\">3 </span><span class=\"t s8_153 t6c_153\">Pending deregistration.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    \n      \n        \n          <table cellpadding=\"5\" class=\"t9117bcd87c82fed9f6666458adc68a8a\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_154 t9_154_new\">Name </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_154 ta_154_new\">Place of </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_154 tb_154_new\">incorporation </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_154 tc_154_new\">Principal Activity </span><span class=\"t s7_154 td_154_new\">1 </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_154 te_154_new\">Ownership proportion </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s6_154 tf_154_new\">31 March </span><span class=\"t s8_154 tg_154_new\">2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_154 th_154_new\">31 March </span><span class=\"t s8_154 ti_154_new\">2025 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s9_154 tj_154_new\">Group subsidiaries, continued </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 tk_154_new\">IVS Bulk 543 Pte. Ltd. </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 tl_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 tm_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 tn_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 to_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 tp_154_new\">IVS Bulk 545 Pte. Ltd. </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 tq_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 tr_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 ts_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 tt_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 tu_154_new\">IVS Bulk 554 Pte. Ltd. </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 tv_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 tw_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 tx_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 ty_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 tz_154_new\">IVS Bulk 5855 Pte. Ltd. </span><span class=\"t sc_154 t10_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t11_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t12_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t13_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t14_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t15_154_new\">IVS Bulk 5858 Pte. Ltd. </span><span class=\"t sc_154 t16_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t17_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t18_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t19_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1a_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1b_154_new\">IVS Bulk 7297 Pte. Ltd. </span><span class=\"t sc_154 t1c_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1d_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1e_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1f_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1g_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1h_154_new\">IVS Bulk 1345 Pte. Ltd. </span><span class=\"t sc_154 t1i_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1j_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1k_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1l_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1m_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1n_154_new\">IVS Bulk 3693 Pte. Ltd. </span><span class=\"t sc_154 t1o_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1p_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1q_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1r_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1s_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1t_154_new\">IVS Bulk 10824 Pte. Ltd. </span><span class=\"t sc_154 t1u_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1v_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1w_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1x_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1y_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1z_154_new\">IVS Bulk 10910 Pte Ltd </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t20_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t21_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t22_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t23_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t24_154_new\">Taylor Maritime Pte Ltd </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t25_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t26_154_new\">Ship management services </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t27_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t28_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_154 t29_154_new\">Taylor Maritime (HK) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2a_154_new\">Hong Kong </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t2b_154_new\">Ship management services </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2c_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2d_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2e_154_new\">Taylor Maritime (UK) Limited </span><span class=\"t sc_154 t2f_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2g_154_new\">United Kingdom </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t2h_154_new\">Ship management services </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2i_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2j_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s9_154 t2k_154_new\">Joint Ventures: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2l_154_new\">White Tru\ufb00le Pte. Ltd </span><span class=\"t sc_154 t2m_154_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t2n_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t2o_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2p_154_new\">50% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2q_154_new\">50%</span></td>\n              </tr>\n            \n          </table>\n        \n      \n    \n      \n        \n          <span class=\"t sc_154 t37_154\">1 </span><span class=\"t sa_154 t38_154\">Special Purpose Vehicle abbreviated to \u201cSPV\u201d. </span><span style=\"display:block;height:0px\"></span><span class=\"t sc_154 t39_154\">2 </span><span class=\"t sa_154 t3a_154\">Pending deregistration. </span><span style=\"display:block;height:0px\"></span><span class=\"t sc_154 t3b_154\">3 </span><span class=\"t sb_154 t3c_154\">IVS Bulk 784 Pte. Ltd. renamed to \u201cWhite Tru\ufb00le Pte. Ltd. with e\ufb00ect from 9 May 2024.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717195206560": {
   "value": "\n        \n          <span class=\"t s1_153 t2_153\">31. </span><span class=\"t s1_153 t3_153\">INVESTMENT IN SUBSIDIARIES AND JOINT VENTURE </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_153 t4_153\">The Group had the following principal subsidiaries: </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"t0fc84edbb750bd9b31b82f79a0bc4874\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s3_153 t5_153_new\">Name </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_153 t6_153_new\">Place of </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_153 t7_153_new\">incorporation </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_153 t8_153_new\">Principal Activity </span><span class=\"t s4_153 t9_153_new\">1 </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_153 ta_153_new\">Ownership proportion </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s3_153 tb_153_new\">31 March </span><span class=\"t s5_153 tc_153_new\">2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_153 te_153_new\">2025 </span><span class=\"t s3_153 td_153_new\">31 March </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_153 tf_153_new\">Group subsidiaries </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 tg_153_new\">TMI Advisors (UK) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 th_153_new\">UK </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 ti_153_new\">Advisory and administration services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 tj_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 tk_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 tl_153_new\">TMI Holdco Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 tm_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 tn_153_new\">Holding company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 to_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 tp_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 tq_153_new\">TMI Director 1 Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 tr_153_new\">Guernsey </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 ts_153_new\">Corporate director services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 tt_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 tu_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 tv_153_new\">TMI Advisors (Guernsey) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 tw_153_new\">Guernsey </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 tx_153_new\">Advisory and administration services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 ty_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 tz_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t10_153_new\">Taylor Maritime Employee Bene\ufb01t Trust </span><span class=\"t s9_153 t11_153_new\">,2 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t12_153_new\">Jersey </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t13_153_new\">Employee bene\ufb01t trust </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t14_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t15_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t16_153_new\">TMI Advisor Pte. Limited </span><span class=\"t s9_153 t17_153_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t18_153_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t19_153_new\">Advisory and administration services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1a_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1b_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1c_153_new\">Good Duke (MI) Limited </span><span class=\"t s9_153 t1d_153_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1e_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1f_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1g_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1h_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1i_153_new\">Good Edgehill (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1j_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1k_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1l_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1m_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1n_153_new\">Good Falkirk (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1o_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1p_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1q_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1r_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1s_153_new\">Good Queen (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1t_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1u_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1v_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1w_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1x_153_new\">Good Tru\ufb00le (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t1y_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t1z_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t20_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t21_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t22_153_new\">Good Uxbridge (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t23_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t24_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t25_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t26_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t27_153_new\">Good White (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t28_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t29_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2a_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2b_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2c_153_new\">Good Windsor (MI) Limited </span><span class=\"t s9_153 t2d_153_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2e_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2f_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2g_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2h_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2i_153_new\">Cassius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2j_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2k_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2l_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2m_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2n_153_new\">Decius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2o_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2p_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2q_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2r_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2s_153_new\">Forshall (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2t_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2u_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2v_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t2w_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2x_153_new\">Gaius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2y_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t2z_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t30_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t31_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t32_153_new\">Junius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t33_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t34_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t35_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t36_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t37_153_new\">Julius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t38_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t39_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3a_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3b_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3c_153_new\">Lucius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3d_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3e_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3f_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3g_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3h_153_new\">Larcius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3i_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3j_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3k_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3l_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3m_153_new\">Maximus (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3n_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3o_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3p_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3q_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3r_153_new\">Mallius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3s_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3t_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3u_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3v_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3w_153_new\">Nero (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t3x_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3y_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t3z_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t40_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t41_153_new\">Octavius (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t42_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t43_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t44_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t45_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t46_153_new\">Optimus (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t47_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t48_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t49_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4a_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4b_153_new\">Quintus (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4c_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4d_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4e_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4f_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4g_153_new\">Perpena (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4h_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4i_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4j_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4k_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4l_153_new\">Rufus (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4m_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4n_153_new\">Dormant company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4o_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4p_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4q_153_new\">Pompey (MI) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4r_153_new\">Marshall Islands </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4s_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4t_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4u_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4v_153_new\">Grindrod Shipping Holdings Pte Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4w_153_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t4x_153_new\">Holding company </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4y_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t4z_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t50_153_new\">Taylor Maritime (SG) Pte Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t51_153_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t52_153_new\">Ship operating and management </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t53_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t54_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t55_153_new\">Grindrod Shipping (South Africa) Pty Ltd </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t56_153_new\">South Africa </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t57_153_new\">Ship operating and management </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t58_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t59_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5a_153_new\">IVS Bulk 3708 Pte. Ltd. </span><span class=\"t s9_153 t5b_153_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5c_153_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5d_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5e_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5f_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5g_153_new\">IVS Bulk 3720 Pte. Ltd. </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5h_153_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5i_153_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5j_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5k_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5l_153_new\">Grindrod Shipping Services UK Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5m_153_new\">United Kingdom </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5n_153_new\">Shipping related services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5o_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5p_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5q_153_new\">Grindrod Shipping Services HK Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5r_153_new\">Hong Kong </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5s_153_new\">Shipping related services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5t_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5u_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5v_153_new\">Comshipco Schi\ufb00ahrtsagentur GmBH </span><span class=\"t s9_153 t5w_153_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5x_153_new\">Germany </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t5y_153_new\">Ship agents and operators </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t5z_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t60_153_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s8_153 t61_153_new\">IVS Bulk Pte Limited </span><span class=\"t s9_153 t62_153_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t63_153_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t s8_153 t64_153_new\">Shipping related services </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t65_153_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_153 t66_153_new\">100.0%</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s9_153 t67_153\">1 </span><span class=\"t s8_153 t68_153\">Special Purpose Vehicle abbreviated to \u201cSPV\u201d. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_153 t69_153\">2 </span><span class=\"t s8_153 t6a_153\">Controlled via trust deed. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_153 t6b_153\">3 </span><span class=\"t s8_153 t6c_153\">Pending deregistration.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n        \n          <table cellpadding=\"5\" class=\"t9117bcd87c82fed9f6666458adc68a8a\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"><span class=\"t s6_154 t9_154_new\">Name </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_154 ta_154_new\">Place of </span><span style=\"display:block;height:0px\"> </span><span class=\"t s6_154 tb_154_new\">incorporation </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_154 tc_154_new\">Principal Activity </span><span class=\"t s7_154 td_154_new\">1 </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_154 te_154_new\">Ownership proportion </span><span style=\"display:block;height:0px\"> </span></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s6_154 tf_154_new\">31 March </span><span class=\"t s8_154 tg_154_new\">2026 </span></td>\n                <td style=\"width:auto\"><span class=\"t s6_154 th_154_new\">31 March </span><span class=\"t s8_154 ti_154_new\">2025 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s9_154 tj_154_new\">Group subsidiaries, continued </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 tk_154_new\">IVS Bulk 543 Pte. Ltd. </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 tl_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 tm_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 tn_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 to_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 tp_154_new\">IVS Bulk 545 Pte. Ltd. </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 tq_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 tr_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 ts_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 tt_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 tu_154_new\">IVS Bulk 554 Pte. Ltd. </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 tv_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 tw_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 tx_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 ty_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 tz_154_new\">IVS Bulk 5855 Pte. Ltd. </span><span class=\"t sc_154 t10_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t11_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t12_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t13_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t14_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t15_154_new\">IVS Bulk 5858 Pte. Ltd. </span><span class=\"t sc_154 t16_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t17_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t18_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t19_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1a_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1b_154_new\">IVS Bulk 7297 Pte. Ltd. </span><span class=\"t sc_154 t1c_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1d_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1e_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1f_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1g_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1h_154_new\">IVS Bulk 1345 Pte. Ltd. </span><span class=\"t sc_154 t1i_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1j_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1k_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1l_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1m_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1n_154_new\">IVS Bulk 3693 Pte. Ltd. </span><span class=\"t sc_154 t1o_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1p_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1q_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1r_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1s_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1t_154_new\">IVS Bulk 10824 Pte. Ltd. </span><span class=\"t sc_154 t1u_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1v_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1w_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1x_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t1y_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t1z_154_new\">IVS Bulk 10910 Pte Ltd </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t20_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t21_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t22_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t23_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sa_154 t24_154_new\">Taylor Maritime Pte Ltd </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t25_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t26_154_new\">Ship management services </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t27_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t28_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_154 t29_154_new\">Taylor Maritime (HK) Limited </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2a_154_new\">Hong Kong </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t2b_154_new\">Ship management services </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2c_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2d_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2e_154_new\">Taylor Maritime (UK) Limited </span><span class=\"t sc_154 t2f_154_new\">2 </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2g_154_new\">United Kingdom </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t2h_154_new\">Ship management services </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2i_154_new\">100.0% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2j_154_new\">100.0% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s9_154 t2k_154_new\">Joint Ventures: </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2l_154_new\">White Tru\ufb00le Pte. Ltd </span><span class=\"t sc_154 t2m_154_new\">3 </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t2n_154_new\">Singapore </span></td>\n                <td style=\"width:auto\"><span class=\"t sa_154 t2o_154_new\">Ship owning SPV </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2p_154_new\">50% </span></td>\n                <td style=\"width:auto\"><span class=\"t sb_154 t2q_154_new\">50%</span></td>\n              </tr>\n            \n          </table>\n        \n      \n        \n          <span class=\"t sc_154 t37_154\">1 </span><span class=\"t sa_154 t38_154\">Special Purpose Vehicle abbreviated to \u201cSPV\u201d. </span><span style=\"display:block;height:0px\"></span><span class=\"t sc_154 t39_154\">2 </span><span class=\"t sa_154 t3a_154\">Pending deregistration. </span><span style=\"display:block;height:0px\"></span><span class=\"t sc_154 t3b_154\">3 </span><span class=\"t sb_154 t3c_154\">IVS Bulk 784 Pte. Ltd. renamed to \u201cWhite Tru\ufb00le Pte. Ltd. with e\ufb00ect from 9 May 2024.</span><span style=\"display:block;height:0px\"></span>\n        \n      ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717193811722": {
   "value": "\n      <span class=\"t sd_154 t2r_154\">32. RELATED PARTIES </span><span style=\"display:block;height:0px\"></span>\n      \n        <span class=\"t m0_154 se_154 t2s_154\">Non-Executive Directors </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t2t_154\">Non-Executive Directors\u2019 fees for the year ended 31 March 2026 amounted to US$522,133 (31 March 2025: </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t2u_154\">US$545,061), with Non-Executive Directors\u2019 expenses of US$3,113 (31 March 2025: US$2,995). At 31 March 2026, </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t2v_154\">there were US$nil outstanding Non-Executive Directors\u2019 fees payable (31 March 2025: US$nil). </span><span style=\"display:block;height:0px\"></span><span class=\"t m0_154 se_154 t2w_154\">Executive Directors </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t2x_154\">Edward Buttery, Alexander Slee, Camilla Pierrepont and Yam Lay Tan (whose roles as Executive Directors are set out </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_154 t2y_154\">on page 54 \u2013 58) have employment agreements with Group companies, pursuant to which they will devote all of their </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t2z_154\">working time to the business of the Group. The Executive Directors are paid a salary, with some members also being </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t30_154\">entitled to participate in the Company\u2019s annual bonus plan, the Long-term Incentive Plan and the Deferred Bonus </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t31_154\">Plan, see below. </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t sh_154 t32_154\">Long-term Incentive Plan (\u201cLTIP\u201d) </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t33_154\">The Company has an LTIP for the Executive Directors of the Company which is equity settled. Awards are typically </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t34_154\">granted within six weeks of the Group\u2019s results announcement for the relevant period. </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_154 t35_154\">Awards vest three years from the grant date, subject to the applicable performance conditions being met and the </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t36_154\">participant remaining in employment with the Group throughout the vesting period.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    \n          <span class=\"t s1_155 t2_155\">The performance conditions for the awards are split between Total Shareholder Return (\u201cTSR\u201d), ESG performance </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t3_155\">and Net Asset Value (\u201cNAV\u201d) targets. TSR awards are market-based vesting conditions and are re\ufb02ected in the fair </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_155 t4_155\">value of the awards at the grant date (determined using a Monte Carlo option pricing model). NAV and ESG awards </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t5_155\">are non-market-based vesting conditions and are re\ufb02ected by adjusting the estimated number of awards expected </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t6_155\">to vest. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_155 t7_155\">The following table details the tranche weighting of the performance conditions applicable to each LTIP: </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"tdd25b455ffbf3d00af032c26fcc73fbf\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s3_155 t8_155_new\">NAV Awards </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_155 t9_155_new\">TSR Awards </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_155 ta_155_new\">ESG Awards </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_155 tb_155_new\">Service-based </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_155 tc_155_new\">retention </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 td_155_new\">LTIP 2022 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 te_155_new\">56% </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 tf_155_new\">N/A </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tg_155_new\">14% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 th_155_new\">30% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 ti_155_new\">LTIP 2023 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tj_155_new\">56% </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 tk_155_new\">N/A </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tl_155_new\">14% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tm_155_new\">30% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 tn_155_new\">LTIP 2024 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 to_155_new\">28% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tp_155_new\">28% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tq_155_new\">14% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tr_155_new\">30% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 ts_155_new\">LTIP 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 tt_155_new\">N/A </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tu_155_new\">56% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tv_155_new\">14% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tw_155_new\">30%</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s6_155 tx_155\">Modi\ufb01cation to performance criteria </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 ty_155\">During the year ended 31 March 2026, the Remuneration Committee modi\ufb01ed the existing LTIPs to introduce a </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 tz_155\">service-based retention element representing 10% of the award per year of service over the three-year vesting </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t10_155\">period (a maximum of 30% of the award over the vesting period). The remaining 70% of each award continues </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t11_155\">to vest based on the original performance conditions. The modi\ufb01cation has been accounted for in accordance </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t12_155\">with IFRS 2; the incremental fair value, if any, arising from the modi\ufb01cation is recognised over the remaining </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t13_155\">vesting period. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_155 t14_155\">For the awards granted in 2022, 2023, 2024 and 2025 the terms and main assumptions, and the resulting fair value, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_155 t15_155\">are: </span><span style=\"display:block;height:0px\"></span>\n\n          <table cellpadding=\"5\" class=\"td111641c8e909cb4a817603edd7850f3\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s7_155 t16_155_new\">LTIP 2022 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_155 t17_155_new\">LTIP 2023 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_155 t18_155_new\">LTIP 2024 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_155 t19_155_new\">LTIP 2025 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t m0_155 s4_155 t1a_155_new\">Assumptions </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1b_155_new\">Grant date </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1c_155_new\">2 Aug 2022 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1d_155_new\">9 Aug 2023 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1e_155_new\">5 Aug 2024 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1f_155_new\">4 Aug 2025 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1g_155_new\">Share price at grant date </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1h_155_new\">US$1.46 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1i_155_new\">US$0.91 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1j_155_new\">US$1.02 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1k_155_new\">US$0.825 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1l_155_new\">Total share awards granted </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1m_155_new\">2,088,922 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1n_155_new\">1,853,143 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1o_155_new\">2,321,557 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1p_155_new\">3,390,106 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1q_155_new\">Performance period </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1r_155_new\">3 years </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1s_155_new\">3 years </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1t_155_new\">3 years </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1u_155_new\">3 years </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1v_155_new\">Risk-free rate (USD SOFR) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1w_155_new\">2.30% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1x_155_new\">5.30% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1y_155_new\">5.32% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1z_155_new\">4.33% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_155 t20_155_new\">Dividend per share per quarter </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t21_155_new\">US$0.020 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t22_155_new\">US$0.020 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t23_155_new\">US$0.020 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t24_155_new\">US$0.020 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_155 t25_155_new\">Performance criteria mix (pre-modi\ufb01cation) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t26_155_new\">80% NAV / </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_155 t27_155_new\">20% ESG </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t28_155_new\">80% NAV / </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_155 t29_155_new\" style=\"margin-right:4px\">20% ESG </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2a_155_new\" style=\"margin-right:4px\">40% NAV / </span><span class=\"t s5_155 t2b_155_new\" style=\"margin-right:4px\">40% TSR / 20% ESG </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2c_155_new\">80% TSR / </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_155 t2d_155_new\">20% ESG </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2e_155_new\">Service-based retention (post-modi\ufb01cation) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2f_155_new\">30% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2g_155_new\">30% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2h_155_new\">30% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2i_155_new\">30% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2j_155_new\">Fair value at grant date (US$\u2019000) </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t2k_155_new\">2,548 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t2l_155_new\">1,241 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t2m_155_new\">1,954 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t2n_155_new\">2,771</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s2_155 t2o_155\">For the year ended 31 March 2026, a total share-based payment expense of US$3.1 million (31 March 2025: </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2p_155\">US$1.3 million) was recognised in pro\ufb01t or loss, of which US$2.4 million (31 March 2025: US$1.0 million) relates to </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2q_155\">equity-settled share awards and US$0.6 million (31 March 2025: US$0.3 million) relates to dividend equivalents </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2r_155\">classi\ufb01ed as cash-settled. The dividend equivalent liability of US$0.7 million at 31 March 2026 is recognised within </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2s_155\">trade and other payables (US$0.3 million current and US$0.4 million non-current). </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2t_155\">During August 2025, an aggregate of 1,208,257 shares vested and were awarded to the Executive Directors in </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_155 t2u_155\">respect of the August 2022 LTIP, the August 2023 STIP deferred bonus plan and other awards. The shares vested </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2v_155\">were transferred from the TM EBT to the Executive Directors at a total cost of US$1.1 million (see Note 30). In the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2w_155\">prior year, on 26 August 2024, 2,295,000 shares in relation to the August 2021 LTIP and the \ufb01rst tranche of August </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2x_155\">2023 deferred bonus plan had fully vested and been awarded to the Executive Directors. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_155 t2y_155\">Wind-down considerations </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2z_155\">Under the Group\u2019s orderly wind-down, the LTIP and STIP awards in issue at 31 March 2026 are expected to vest in </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_155 t30_155\">accordance with their original terms, with vesting dates falling within the wind-down period. The Remuneration </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t31_155\">Committee will continue to assess the performance criteria of each award in accordance with the LTIP rules, applying </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t32_155\">its discretion as appropriate to take account of the Group\u2019s circumstances during the wind-down.</span><span style=\"display:block;height:0px\"></span>\n        \n        <span class=\"t s6_156 t9_156\">Director and employee remuneration </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_156 ta_156\">Details of the remuneration are given in the remuneration committee report but the total charge for remuneration </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_156 tb_156\">for the year and accrued but unpaid payments as at the year end are as follows: </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_156 tc_156\">Charge for the year </span><span style=\"display:block;height:0px\"></span>\n        <table cellpadding=\"5\" class=\"t9679d958a551ad3b81fed8408f48f98c\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t s9_156 td_156_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_156 te_156_new\">ended </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_156 tf_156_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_156 tg_156_new\">US$\u2019000s </span></td>\n              <td style=\"width:auto\"><span class=\"t s9_156 th_156_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_156 ti_156_new\">ended </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_156 tj_156_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_156 tk_156_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 tl_156_new\">Executive Directors \u2013 salaries, bonuses and other costs </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 tm_156_new\">3,588 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 tn_156_new\">4,189 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_156 to_156_new\">Other Group employees \u2013 salaries and other costs </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 tp_156_new\">20,408 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 tq_156_new\">1,008 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_156 tr_156_new\">Total salaries, bonus and other employment costs </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_156 ts_156_new\">23,996 </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_156 tt_156_new\">5,197 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 tu_156_new\">Non-Executive Directors fees and expenses </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 tv_156_new\">525 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 tw_156_new\">548 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_156 tx_156_new\">Total director and employee costs </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_156 ty_156_new\">24,521 </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_156 tz_156_new\">5,745 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_156 t10_156_new\">Share-based payments </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t11_156_new\">2,438 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t12_156_new\">1,388 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_156 t13_156_new\">Total remuneration and fees </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_156 t14_156_new\">26,959 </span></td>\n              <td style=\"width:auto\"><span class=\"t se_156 t15_156_new\">7,133</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t s7_156 t16_156\">The remuneration of the Directors, who are the key management personnel of the Group, is set out below in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_156 t17_156\">aggregate for each of the categories speci\ufb01ed in IAS 24 Related Party Disclosures. </span><span style=\"display:block;height:0px\"></span>\n\n        <table cellpadding=\"5\" class=\"tdd2a87d718d31e488bea69a27fc4391e\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t s9_156 t18_156_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_156 t19_156_new\">ended </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_156 t1a_156_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_156 t1b_156_new\">US$\u2019000s </span></td>\n              <td style=\"width:auto\"><span class=\"t s9_156 t1c_156_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_156 t1d_156_new\">ended </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_156 t1e_156_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_156 t1f_156_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 t1g_156_new\">Short-term employee bene\ufb01ts </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1h_156_new\">3,419 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1i_156_new\">4,052 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 t1j_156_new\">Post-employment bene\ufb01ts </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1k_156_new\">169 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1l_156_new\">137 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 t1m_156_new\">Other long-term bene\ufb01ts </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1n_156_new\">\u2013 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1o_156_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 t1p_156_new\">Termination bene\ufb01ts </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1q_156_new\">\u2013 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1r_156_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 t1s_156_new\">Non-Executive Directors fees and expenses </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1t_156_new\">525 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1u_156_new\">548 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1v_156_new\">Share-based payments </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1w_156_new\">2,438 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1x_156_new\">1,388 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_156 t1y_156_new\">Total key management personnel compensation </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_156 t1z_156_new\">6,551 </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_156 t20_156_new\">6,125</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t s6_156 t21_156\">Shares held by related parties </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_156 t22_156\">The shareholdings of the Directors\u2019 in the Company were as follows: </span><span style=\"display:block;height:0px\"></span>\n\n        <table cellpadding=\"5\" class=\"t642f6a370eab0537604f269e00f57627\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"><span class=\"t s9_156 t23_156_new\">Directors of the Company </span></td>\n              <td style=\"width:auto\"><span class=\"t sa_156 t24_156_new\">31 March 2026 </span></td>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t sa_156 t25_156_new\">31 March 2025 </span></td>\n              <td style=\"width:auto\"></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t sa_156 t26_156_new\">No. of Ordinary </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_156 t27_156_new\">Shares </span></td>\n              <td style=\"width:auto\"><span class=\"t s9_156 t28_156_new\">Percentage </span></td>\n              <td style=\"width:auto\"><span class=\"t sa_156 t29_156_new\">No. of Ordinary </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_156 t2a_156_new\">Shares </span></td>\n              <td style=\"width:auto\"><span class=\"t s9_156 t2b_156_new\">Percentage </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_156 t2c_156_new\">Name </span></td>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2d_156_new\">Henry Strutt </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2e_156_new\">39,964 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2f_156_new\">0.02% </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2g_156_new\">74,000 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2h_156_new\">0.02% </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2i_156_new\">Edward Buttery </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2j_156_new\">2,065,224 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2k_156_new\">1.16% </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2l_156_new\">2,488,100 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2m_156_new\">0.75% </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2n_156_new\">Trudi Clark </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2o_156_new\">64,804 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2p_156_new\">0.04% </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2q_156_new\">120,000 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2r_156_new\">0.04% </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2s_156_new\">Charles Maltby </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2t_156_new\">62,100 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2u_156_new\">0.04% </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2v_156_new\">115,000 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2w_156_new\">0.04% </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2x_156_new\">Rebecca Brosnan </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2y_156_new\">27,001 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2z_156_new\">0.02% </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t30_156_new\">50,000 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t31_156_new\">0.02% </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_156 t32_156_new\">Gordon French </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t33_156_new\">54,004 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t34_156_new\">0.03% </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t35_156_new\">100,000 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t36_156_new\">0.03% </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_156 t37_156_new\">Alexander Slee </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t38_156_new\">371,950 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t39_156_new\">0.21% </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t3a_156_new\">487,396 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t3b_156_new\">0.15% </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_156 t3c_156_new\">Camilla Pierrepont </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t3d_156_new\">502,687 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t3e_156_new\">0.28% </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t3f_156_new\">728,929 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t3g_156_new\">0.22% </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 t3h_156_new\">Yam Lay Tan </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t3i_156_new\">419,486 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t3j_156_new\">0.24% </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t3k_156_new\">469,301 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t3l_156_new\">0.14%</span></td>\n            </tr>\n          \n        </table>\n      \n      <span class=\"t s1_157 t2_157\">Transactions with Holdco </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_157 t3_157\">In the comparative period ended 31 March 2025, transactions with TMI Holdco Limited (\u201cHoldco\u201d) were considered </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_157 t4_157\">related party transactions because Holdco was accounted for as an investment in unconsolidated subsidiaries under </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_157 t5_157\">the Investment Entity exemption of IFRS 10. During that year, cash transfers of US$3.0 million were made between </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_157 t6_157\">Holdco and the Company to support operational funding requirements. In addition, the Company acted as corporate </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_157 t7_157\">guarantor and Holdco as borrower on the secured senior revolving credit facility (see Note 28). </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_157 t8_157\">Following the cessation of Investment Entity accounting and commencement of full consolidation with e\ufb00ect from 1 </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_157 t9_157\">April 2025, Holdco is now consolidated line by line. As such, transactions with Holdco are eliminated on consolidation </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_157 ta_157\">and are no longer reported as related party transactions in these Consolidated Financial Statements.</span><span style=\"display:block;height:0px\"></span>\n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717193345469": {
   "value": "\n        <span class=\"t m0_154 se_154 t2s_154\">Non-Executive Directors </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t2t_154\">Non-Executive Directors\u2019 fees for the year ended 31 March 2026 amounted to US$522,133 (31 March 2025: </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t2u_154\">US$545,061), with Non-Executive Directors\u2019 expenses of US$3,113 (31 March 2025: US$2,995). At 31 March 2026, </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t2v_154\">there were US$nil outstanding Non-Executive Directors\u2019 fees payable (31 March 2025: US$nil). </span><span style=\"display:block;height:0px\"></span><span class=\"t m0_154 se_154 t2w_154\">Executive Directors </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t2x_154\">Edward Buttery, Alexander Slee, Camilla Pierrepont and Yam Lay Tan (whose roles as Executive Directors are set out </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_154 t2y_154\">on page 54 \u2013 58) have employment agreements with Group companies, pursuant to which they will devote all of their </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t2z_154\">working time to the business of the Group. The Executive Directors are paid a salary, with some members also being </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t30_154\">entitled to participate in the Company\u2019s annual bonus plan, the Long-term Incentive Plan and the Deferred Bonus </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t31_154\">Plan, see below. </span><span style=\"display:block;height:0px\"></span>\n        \n          <span class=\"t sh_154 t32_154\">Long-term Incentive Plan (\u201cLTIP\u201d) </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t33_154\">The Company has an LTIP for the Executive Directors of the Company which is equity settled. Awards are typically </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t34_154\">granted within six weeks of the Group\u2019s results announcement for the relevant period. </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_154 t35_154\">Awards vest three years from the grant date, subject to the applicable performance conditions being met and the </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t36_154\">participant remaining in employment with the Group throughout the vesting period.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n        \n          <span class=\"t s1_155 t2_155\">The performance conditions for the awards are split between Total Shareholder Return (\u201cTSR\u201d), ESG performance </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t3_155\">and Net Asset Value (\u201cNAV\u201d) targets. TSR awards are market-based vesting conditions and are re\ufb02ected in the fair </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_155 t4_155\">value of the awards at the grant date (determined using a Monte Carlo option pricing model). NAV and ESG awards </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t5_155\">are non-market-based vesting conditions and are re\ufb02ected by adjusting the estimated number of awards expected </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t6_155\">to vest. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_155 t7_155\">The following table details the tranche weighting of the performance conditions applicable to each LTIP: </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"tdd25b455ffbf3d00af032c26fcc73fbf\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s3_155 t8_155_new\">NAV Awards </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_155 t9_155_new\">TSR Awards </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_155 ta_155_new\">ESG Awards </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_155 tb_155_new\">Service-based </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_155 tc_155_new\">retention </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 td_155_new\">LTIP 2022 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 te_155_new\">56% </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 tf_155_new\">N/A </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tg_155_new\">14% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 th_155_new\">30% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 ti_155_new\">LTIP 2023 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tj_155_new\">56% </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 tk_155_new\">N/A </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tl_155_new\">14% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tm_155_new\">30% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 tn_155_new\">LTIP 2024 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 to_155_new\">28% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tp_155_new\">28% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tq_155_new\">14% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tr_155_new\">30% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 ts_155_new\">LTIP 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 tt_155_new\">N/A </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tu_155_new\">56% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tv_155_new\">14% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tw_155_new\">30%</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s6_155 tx_155\">Modi\ufb01cation to performance criteria </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 ty_155\">During the year ended 31 March 2026, the Remuneration Committee modi\ufb01ed the existing LTIPs to introduce a </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 tz_155\">service-based retention element representing 10% of the award per year of service over the three-year vesting </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t10_155\">period (a maximum of 30% of the award over the vesting period). The remaining 70% of each award continues </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t11_155\">to vest based on the original performance conditions. The modi\ufb01cation has been accounted for in accordance </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t12_155\">with IFRS 2; the incremental fair value, if any, arising from the modi\ufb01cation is recognised over the remaining </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t13_155\">vesting period. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_155 t14_155\">For the awards granted in 2022, 2023, 2024 and 2025 the terms and main assumptions, and the resulting fair value, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_155 t15_155\">are: </span><span style=\"display:block;height:0px\"></span>\n\n          <table cellpadding=\"5\" class=\"td111641c8e909cb4a817603edd7850f3\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s7_155 t16_155_new\">LTIP 2022 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_155 t17_155_new\">LTIP 2023 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_155 t18_155_new\">LTIP 2024 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_155 t19_155_new\">LTIP 2025 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t m0_155 s4_155 t1a_155_new\">Assumptions </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1b_155_new\">Grant date </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1c_155_new\">2 Aug 2022 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1d_155_new\">9 Aug 2023 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1e_155_new\">5 Aug 2024 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1f_155_new\">4 Aug 2025 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1g_155_new\">Share price at grant date </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1h_155_new\">US$1.46 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1i_155_new\">US$0.91 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1j_155_new\">US$1.02 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1k_155_new\">US$0.825 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1l_155_new\">Total share awards granted </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1m_155_new\">2,088,922 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1n_155_new\">1,853,143 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1o_155_new\">2,321,557 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1p_155_new\">3,390,106 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1q_155_new\">Performance period </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1r_155_new\">3 years </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1s_155_new\">3 years </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1t_155_new\">3 years </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1u_155_new\">3 years </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1v_155_new\">Risk-free rate (USD SOFR) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1w_155_new\">2.30% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1x_155_new\">5.30% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1y_155_new\">5.32% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1z_155_new\">4.33% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_155 t20_155_new\">Dividend per share per quarter </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t21_155_new\">US$0.020 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t22_155_new\">US$0.020 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t23_155_new\">US$0.020 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t24_155_new\">US$0.020 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_155 t25_155_new\">Performance criteria mix (pre-modi\ufb01cation) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t26_155_new\">80% NAV / </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_155 t27_155_new\">20% ESG </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t28_155_new\">80% NAV / </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_155 t29_155_new\" style=\"margin-right:4px\">20% ESG </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2a_155_new\" style=\"margin-right:4px\">40% NAV / </span><span class=\"t s5_155 t2b_155_new\" style=\"margin-right:4px\">40% TSR / 20% ESG </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2c_155_new\">80% TSR / </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_155 t2d_155_new\">20% ESG </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2e_155_new\">Service-based retention (post-modi\ufb01cation) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2f_155_new\">30% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2g_155_new\">30% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2h_155_new\">30% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2i_155_new\">30% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2j_155_new\">Fair value at grant date (US$\u2019000) </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t2k_155_new\">2,548 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t2l_155_new\">1,241 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t2m_155_new\">1,954 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t2n_155_new\">2,771</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s2_155 t2o_155\">For the year ended 31 March 2026, a total share-based payment expense of US$3.1 million (31 March 2025: </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2p_155\">US$1.3 million) was recognised in pro\ufb01t or loss, of which US$2.4 million (31 March 2025: US$1.0 million) relates to </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2q_155\">equity-settled share awards and US$0.6 million (31 March 2025: US$0.3 million) relates to dividend equivalents </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2r_155\">classi\ufb01ed as cash-settled. The dividend equivalent liability of US$0.7 million at 31 March 2026 is recognised within </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2s_155\">trade and other payables (US$0.3 million current and US$0.4 million non-current). </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2t_155\">During August 2025, an aggregate of 1,208,257 shares vested and were awarded to the Executive Directors in </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_155 t2u_155\">respect of the August 2022 LTIP, the August 2023 STIP deferred bonus plan and other awards. The shares vested </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2v_155\">were transferred from the TM EBT to the Executive Directors at a total cost of US$1.1 million (see Note 30). In the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2w_155\">prior year, on 26 August 2024, 2,295,000 shares in relation to the August 2021 LTIP and the \ufb01rst tranche of August </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2x_155\">2023 deferred bonus plan had fully vested and been awarded to the Executive Directors. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_155 t2y_155\">Wind-down considerations </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2z_155\">Under the Group\u2019s orderly wind-down, the LTIP and STIP awards in issue at 31 March 2026 are expected to vest in </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_155 t30_155\">accordance with their original terms, with vesting dates falling within the wind-down period. The Remuneration </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t31_155\">Committee will continue to assess the performance criteria of each award in accordance with the LTIP rules, applying </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t32_155\">its discretion as appropriate to take account of the Group\u2019s circumstances during the wind-down.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n      \n        <span class=\"t s6_156 t9_156\">Director and employee remuneration </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_156 ta_156\">Details of the remuneration are given in the remuneration committee report but the total charge for remuneration </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_156 tb_156\">for the year and accrued but unpaid payments as at the year end are as follows: </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_156 tc_156\">Charge for the year </span><span style=\"display:block;height:0px\"></span>\n        <table cellpadding=\"5\" class=\"t9679d958a551ad3b81fed8408f48f98c\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t s9_156 td_156_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_156 te_156_new\">ended </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_156 tf_156_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_156 tg_156_new\">US$\u2019000s </span></td>\n              <td style=\"width:auto\"><span class=\"t s9_156 th_156_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_156 ti_156_new\">ended </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_156 tj_156_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_156 tk_156_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 tl_156_new\">Executive Directors \u2013 salaries, bonuses and other costs </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 tm_156_new\">3,588 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 tn_156_new\">4,189 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_156 to_156_new\">Other Group employees \u2013 salaries and other costs </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 tp_156_new\">20,408 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 tq_156_new\">1,008 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_156 tr_156_new\">Total salaries, bonus and other employment costs </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_156 ts_156_new\">23,996 </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_156 tt_156_new\">5,197 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 tu_156_new\">Non-Executive Directors fees and expenses </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 tv_156_new\">525 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 tw_156_new\">548 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_156 tx_156_new\">Total director and employee costs </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_156 ty_156_new\">24,521 </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_156 tz_156_new\">5,745 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_156 t10_156_new\">Share-based payments </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t11_156_new\">2,438 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t12_156_new\">1,388 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_156 t13_156_new\">Total remuneration and fees </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_156 t14_156_new\">26,959 </span></td>\n              <td style=\"width:auto\"><span class=\"t se_156 t15_156_new\">7,133</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t s7_156 t16_156\">The remuneration of the Directors, who are the key management personnel of the Group, is set out below in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_156 t17_156\">aggregate for each of the categories speci\ufb01ed in IAS 24 Related Party Disclosures. </span><span style=\"display:block;height:0px\"></span>\n\n        <table cellpadding=\"5\" class=\"tdd2a87d718d31e488bea69a27fc4391e\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t s9_156 t18_156_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_156 t19_156_new\">ended </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_156 t1a_156_new\">31 March 2026 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_156 t1b_156_new\">US$\u2019000s </span></td>\n              <td style=\"width:auto\"><span class=\"t s9_156 t1c_156_new\">For the year </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_156 t1d_156_new\">ended </span><span style=\"display:block;height:0px\"> </span><span class=\"t sa_156 t1e_156_new\">31 March 2025 </span><span style=\"display:block;height:0px\"> </span><span class=\"t sb_156 t1f_156_new\">US$\u2019000s </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 t1g_156_new\">Short-term employee bene\ufb01ts </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1h_156_new\">3,419 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1i_156_new\">4,052 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 t1j_156_new\">Post-employment bene\ufb01ts </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1k_156_new\">169 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1l_156_new\">137 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 t1m_156_new\">Other long-term bene\ufb01ts </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1n_156_new\">\u2013 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1o_156_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 t1p_156_new\">Termination bene\ufb01ts </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1q_156_new\">\u2013 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1r_156_new\">\u2013 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 t1s_156_new\">Non-Executive Directors fees and expenses </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1t_156_new\">525 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1u_156_new\">548 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1v_156_new\">Share-based payments </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1w_156_new\">2,438 </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t1x_156_new\">1,388 </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_156 t1y_156_new\">Total key management personnel compensation </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_156 t1z_156_new\">6,551 </span></td>\n              <td style=\"width:auto\"><span class=\"t sf_156 t20_156_new\">6,125</span></td>\n            </tr>\n          \n        </table>\n        <span class=\"t s6_156 t21_156\">Shares held by related parties </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_156 t22_156\">The shareholdings of the Directors\u2019 in the Company were as follows: </span><span style=\"display:block;height:0px\"></span>\n\n        <table cellpadding=\"5\" class=\"t642f6a370eab0537604f269e00f57627\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n          \n            <tr>\n              <td style=\"width:auto\"><span class=\"t s9_156 t23_156_new\">Directors of the Company </span></td>\n              <td style=\"width:auto\"><span class=\"t sa_156 t24_156_new\">31 March 2026 </span></td>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t sa_156 t25_156_new\">31 March 2025 </span></td>\n              <td style=\"width:auto\"></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"><span class=\"t sa_156 t26_156_new\">No. of Ordinary </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_156 t27_156_new\">Shares </span></td>\n              <td style=\"width:auto\"><span class=\"t s9_156 t28_156_new\">Percentage </span></td>\n              <td style=\"width:auto\"><span class=\"t sa_156 t29_156_new\">No. of Ordinary </span><span style=\"display:block;height:0px\"> </span><span class=\"t s9_156 t2a_156_new\">Shares </span></td>\n              <td style=\"width:auto\"><span class=\"t s9_156 t2b_156_new\">Percentage </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t se_156 t2c_156_new\">Name </span></td>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"></td>\n              <td style=\"width:auto\"></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2d_156_new\">Henry Strutt </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2e_156_new\">39,964 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2f_156_new\">0.02% </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2g_156_new\">74,000 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2h_156_new\">0.02% </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2i_156_new\">Edward Buttery </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2j_156_new\">2,065,224 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2k_156_new\">1.16% </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2l_156_new\">2,488,100 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2m_156_new\">0.75% </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2n_156_new\">Trudi Clark </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2o_156_new\">64,804 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2p_156_new\">0.04% </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2q_156_new\">120,000 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2r_156_new\">0.04% </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2s_156_new\">Charles Maltby </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2t_156_new\">62,100 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2u_156_new\">0.04% </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2v_156_new\">115,000 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2w_156_new\">0.04% </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2x_156_new\">Rebecca Brosnan </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t2y_156_new\">27,001 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t2z_156_new\">0.02% </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t30_156_new\">50,000 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t31_156_new\">0.02% </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_156 t32_156_new\">Gordon French </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t33_156_new\">54,004 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t34_156_new\">0.03% </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t35_156_new\">100,000 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t36_156_new\">0.03% </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_156 t37_156_new\">Alexander Slee </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t38_156_new\">371,950 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t39_156_new\">0.21% </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t3a_156_new\">487,396 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t3b_156_new\">0.15% </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sd_156 t3c_156_new\">Camilla Pierrepont </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t3d_156_new\">502,687 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t3e_156_new\">0.28% </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t3f_156_new\">728,929 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t3g_156_new\">0.22% </span></td>\n            </tr>\n            <tr>\n              <td style=\"width:auto\"><span class=\"t sc_156 t3h_156_new\">Yam Lay Tan </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t3i_156_new\">419,486 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t3j_156_new\">0.24% </span></td>\n              <td style=\"width:auto\"><span class=\"t sd_156 t3k_156_new\">469,301 </span></td>\n              <td style=\"width:auto\"><span class=\"t sc_156 t3l_156_new\">0.14%</span></td>\n            </tr>\n          \n        </table>\n      \n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717193009714": {
   "value": "\n          <span class=\"t sh_154 t32_154\">Long-term Incentive Plan (\u201cLTIP\u201d) </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t33_154\">The Company has an LTIP for the Executive Directors of the Company which is equity settled. Awards are typically </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t34_154\">granted within six weeks of the Group\u2019s results announcement for the relevant period. </span><span style=\"display:block;height:0px\"></span><span class=\"t sg_154 t35_154\">Awards vest three years from the grant date, subject to the applicable performance conditions being met and the </span><span style=\"display:block;height:0px\"></span><span class=\"t sf_154 t36_154\">participant remaining in employment with the Group throughout the vesting period.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n        \n          <span class=\"t s1_155 t2_155\">The performance conditions for the awards are split between Total Shareholder Return (\u201cTSR\u201d), ESG performance </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t3_155\">and Net Asset Value (\u201cNAV\u201d) targets. TSR awards are market-based vesting conditions and are re\ufb02ected in the fair </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_155 t4_155\">value of the awards at the grant date (determined using a Monte Carlo option pricing model). NAV and ESG awards </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t5_155\">are non-market-based vesting conditions and are re\ufb02ected by adjusting the estimated number of awards expected </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t6_155\">to vest. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_155 t7_155\">The following table details the tranche weighting of the performance conditions applicable to each LTIP: </span><span style=\"display:block;height:0px\"></span>\n          <table cellpadding=\"5\" class=\"tdd25b455ffbf3d00af032c26fcc73fbf\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s3_155 t8_155_new\">NAV Awards </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_155 t9_155_new\">TSR Awards </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_155 ta_155_new\">ESG Awards </span></td>\n                <td style=\"width:auto\"><span class=\"t s3_155 tb_155_new\">Service-based </span><span style=\"display:block;height:0px\"> </span><span class=\"t s3_155 tc_155_new\">retention </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 td_155_new\">LTIP 2022 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 te_155_new\">56% </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 tf_155_new\">N/A </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tg_155_new\">14% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 th_155_new\">30% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 ti_155_new\">LTIP 2023 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tj_155_new\">56% </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 tk_155_new\">N/A </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tl_155_new\">14% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tm_155_new\">30% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 tn_155_new\">LTIP 2024 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 to_155_new\">28% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tp_155_new\">28% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tq_155_new\">14% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tr_155_new\">30% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 ts_155_new\">LTIP 2025 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 tt_155_new\">N/A </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tu_155_new\">56% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tv_155_new\">14% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 tw_155_new\">30%</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s6_155 tx_155\">Modi\ufb01cation to performance criteria </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 ty_155\">During the year ended 31 March 2026, the Remuneration Committee modi\ufb01ed the existing LTIPs to introduce a </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 tz_155\">service-based retention element representing 10% of the award per year of service over the three-year vesting </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t10_155\">period (a maximum of 30% of the award over the vesting period). The remaining 70% of each award continues </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t11_155\">to vest based on the original performance conditions. The modi\ufb01cation has been accounted for in accordance </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t12_155\">with IFRS 2; the incremental fair value, if any, arising from the modi\ufb01cation is recognised over the remaining </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t13_155\">vesting period. </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_155 t14_155\">For the awards granted in 2022, 2023, 2024 and 2025 the terms and main assumptions, and the resulting fair value, </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_155 t15_155\">are: </span><span style=\"display:block;height:0px\"></span>\n\n          <table cellpadding=\"5\" class=\"td111641c8e909cb4a817603edd7850f3\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n            \n              <tr>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"><span class=\"t s7_155 t16_155_new\">LTIP 2022 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_155 t17_155_new\">LTIP 2023 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_155 t18_155_new\">LTIP 2024 </span></td>\n                <td style=\"width:auto\"><span class=\"t s7_155 t19_155_new\">LTIP 2025 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t m0_155 s4_155 t1a_155_new\">Assumptions </span></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n                <td style=\"width:auto\"></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1b_155_new\">Grant date </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1c_155_new\">2 Aug 2022 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1d_155_new\">9 Aug 2023 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1e_155_new\">5 Aug 2024 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1f_155_new\">4 Aug 2025 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1g_155_new\">Share price at grant date </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1h_155_new\">US$1.46 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1i_155_new\">US$0.91 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1j_155_new\">US$1.02 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1k_155_new\">US$0.825 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1l_155_new\">Total share awards granted </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1m_155_new\">2,088,922 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1n_155_new\">1,853,143 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1o_155_new\">2,321,557 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1p_155_new\">3,390,106 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1q_155_new\">Performance period </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1r_155_new\">3 years </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1s_155_new\">3 years </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1t_155_new\">3 years </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t1u_155_new\">3 years </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1v_155_new\">Risk-free rate (USD SOFR) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1w_155_new\">2.30% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1x_155_new\">5.30% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1y_155_new\">5.32% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t1z_155_new\">4.33% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_155 t20_155_new\">Dividend per share per quarter </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t21_155_new\">US$0.020 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t22_155_new\">US$0.020 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t23_155_new\">US$0.020 </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t24_155_new\">US$0.020 </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_155 t25_155_new\">Performance criteria mix (pre-modi\ufb01cation) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t26_155_new\">80% NAV / </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_155 t27_155_new\">20% ESG </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t28_155_new\">80% NAV / </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_155 t29_155_new\" style=\"margin-right:4px\">20% ESG </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2a_155_new\" style=\"margin-right:4px\">40% NAV / </span><span class=\"t s5_155 t2b_155_new\" style=\"margin-right:4px\">40% TSR / 20% ESG </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2c_155_new\">80% TSR / </span><span style=\"display:block;height:0px\"> </span><span class=\"t s5_155 t2d_155_new\">20% ESG </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2e_155_new\">Service-based retention (post-modi\ufb01cation) </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2f_155_new\">30% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2g_155_new\">30% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2h_155_new\">30% </span></td>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2i_155_new\">30% </span></td>\n              </tr>\n              <tr>\n                <td style=\"width:auto\"><span class=\"t s5_155 t2j_155_new\">Fair value at grant date (US$\u2019000) </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t2k_155_new\">2,548 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t2l_155_new\">1,241 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t2m_155_new\">1,954 </span></td>\n                <td style=\"width:auto\"><span class=\"t s4_155 t2n_155_new\">2,771</span></td>\n              </tr>\n            \n          </table>\n          <span class=\"t s2_155 t2o_155\">For the year ended 31 March 2026, a total share-based payment expense of US$3.1 million (31 March 2025: </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2p_155\">US$1.3 million) was recognised in pro\ufb01t or loss, of which US$2.4 million (31 March 2025: US$1.0 million) relates to </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2q_155\">equity-settled share awards and US$0.6 million (31 March 2025: US$0.3 million) relates to dividend equivalents </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2r_155\">classi\ufb01ed as cash-settled. The dividend equivalent liability of US$0.7 million at 31 March 2026 is recognised within </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2s_155\">trade and other payables (US$0.3 million current and US$0.4 million non-current). </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2t_155\">During August 2025, an aggregate of 1,208,257 shares vested and were awarded to the Executive Directors in </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_155 t2u_155\">respect of the August 2022 LTIP, the August 2023 STIP deferred bonus plan and other awards. The shares vested </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2v_155\">were transferred from the TM EBT to the Executive Directors at a total cost of US$1.1 million (see Note 30). In the </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2w_155\">prior year, on 26 August 2024, 2,295,000 shares in relation to the August 2021 LTIP and the \ufb01rst tranche of August </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2x_155\">2023 deferred bonus plan had fully vested and been awarded to the Executive Directors. </span><span style=\"display:block;height:0px\"></span><span class=\"t s8_155 t2y_155\">Wind-down considerations </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t2z_155\">Under the Group\u2019s orderly wind-down, the LTIP and STIP awards in issue at 31 March 2026 are expected to vest in </span><span style=\"display:block;height:0px\"></span><span class=\"t s1_155 t30_155\">accordance with their original terms, with vesting dates falling within the wind-down period. The Remuneration </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t31_155\">Committee will continue to assess the performance criteria of each award in accordance with the LTIP rules, applying </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_155 t32_155\">its discretion as appropriate to take account of the Group\u2019s circumstances during the wind-down.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717192448091": {
   "value": "\n      <span class=\"t s4_157 tb_157\">33. </span><span class=\"t s4_157 tc_157\">EARNINGS PER ORDINARY SHARE </span><span style=\"display:block;height:0px\"></span>\n      <table cellpadding=\"5\" class=\"ta6391890fc4a18c716030011594c4d3a\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n        \n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s5_157 td_157_new\" style=\"margin-right:4px\">For the year ended</span><span class=\"t s5_157 td_157_1_new\">31 March 2026</span></td>\n            <td style=\"width:auto\"></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s6_157 te_157_new\">Basic </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_157 tf_157_new\">Diluted </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s7_157 tg_157_new\">Weighted average number of shares (\u2018000s) </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_157 th_157_new\">304,488 </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_157 ti_157_new\">304,488 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s7_157 tj_157_new\">Loss for the year (\u2018000s) </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_157 tk_157_new\">US$(4</span><span class=\"t s7_157 tl_157_new\">6,072) </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_157 tm_157_new\">US$(4</span><span class=\"t s7_157 tn_157_new\">6,072) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s7_157 to_157_new\">Loss per Ordinary Share </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_157 tp_157_new\">US$(0.</span><span class=\"t s7_157 tq_157_new\">1513) </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_157 tr_157_new\">US$(0.</span><span class=\"t s7_157 ts_157_new\">1513)</span></td>\n          </tr>\n        \n      </table>\n\n      <table cellpadding=\"5\" class=\"t00519eeeb07397ce076937f19ab18689\" style=\"margin-bottom:20px;margin-top:20px;border-collapse:collapse\">\n        \n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s5_157 tt_157_new\" style=\"margin-right:4px\">For the year ended</span><span class=\"t s5_157 tt_157_1_new\">31 March 2025</span></td>\n            <td style=\"width:auto\"></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"></td>\n            <td style=\"width:auto\"><span class=\"t s6_157 tu_157_new\">Basic </span></td>\n            <td style=\"width:auto\"><span class=\"t s6_157 tv_157_new\">Diluted </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s7_157 tw_157_new\">Weighted average number of shares (\u2018000s) </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_157 tx_157_new\">328,230 </span></td>\n            <td style=\"width:auto\"><span class=\"t s7_157 ty_157_new\">328,230 </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s7_157 tz_157_new\">Loss for the year (\u2018000s) </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_157 t10_157_new\">US$(78,613) </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_157 t11_157_new\">US$(78,613) </span></td>\n          </tr>\n          <tr>\n            <td style=\"width:auto\"><span class=\"t s7_157 t12_157_new\">Loss per Ordinary Share </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_157 t13_157_new\">US$(0.2395) </span></td>\n            <td style=\"width:auto\"><span class=\"t s8_157 t14_157_new\">US$(0.2395)</span></td>\n          </tr>\n        \n      </table>\n      <span class=\"t s3_157 t15_157\">Basic earnings per share are calculated by dividing the pro\ufb01t or loss for the year by the weighted average number </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_157 t16_157\">of ordinary shares outstanding during the year(excluding those ordinary shares accounted for as treasury shares). </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_157 t17_157\">For the diluted earnings per share calculation, the weighted average number of shares outstanding during the year </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_157 t18_157\">is adjusted for the average number of shares that are potentially issuable in connection with the Company\u2019s share </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_157 t19_157\">award scheme plans. If the inclusion of potentially issuable shares would increase earnings or decrease loss per </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_157 t1a_157\">share, such shares are excluded from the weighted average number of shares outstanding used to calculate diluted </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_157 t1b_157\">earnings per share. </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_157 t1c_157\">For the year ended 31 March 2026, there is no di\ufb00erence between the basic and diluted earnings per share (31 March </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_157 t1d_157\">2025: no di\ufb00erence).</span><span style=\"display:block;height:0px\"></span>\n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717191033172": {
   "value": "\n      \n        \n          <span class=\"t s4_157 t1e_157\">34. CONTINGENT LIABILITIES AND COMMITMENTS </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_157 t1f_157\">At 31 March 2026, the Company and its subsidiary Good Falkirk (MI) Limited acted as corporate guarantors in </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_157 t1g_157\">respect of the secured senior revolving credit facility entered into by TMI Holdco Limited. The available credit </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_157 t1h_157\">facility at 31 March 2026 was US$20.0 million (31 March 2025: US$225.8 million) and the facility was undrawn at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_157 t1i_157\">reporting date (31 March 2025: US$167.5 million drawn and outstanding). See Note 29 for further details. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_157 t1j_157\">Other than the corporate guarantees described above, the Company had no other outstanding commitments or </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_157 t1k_157\">contingent liabilities at 31 March 2026.</span><span style=\"display:block;height:0px\"></span>\n        \n      \n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717191147774": {
   "value": "\n        \n          <span class=\"t s4_157 t1e_157\">34. CONTINGENT LIABILITIES AND COMMITMENTS </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_157 t1f_157\">At 31 March 2026, the Company and its subsidiary Good Falkirk (MI) Limited acted as corporate guarantors in </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_157 t1g_157\">respect of the secured senior revolving credit facility entered into by TMI Holdco Limited. The available credit </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_157 t1h_157\">facility at 31 March 2026 was US$20.0 million (31 March 2025: US$225.8 million) and the facility was undrawn at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_157 t1i_157\">reporting date (31 March 2025: US$167.5 million drawn and outstanding). See Note 29 for further details. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_157 t1j_157\">Other than the corporate guarantees described above, the Company had no other outstanding commitments or </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_157 t1k_157\">contingent liabilities at 31 March 2026.</span><span style=\"display:block;height:0px\"></span>\n        \n      ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717192305354": {
   "value": "\n          <span class=\"t s4_157 t1e_157\">34. CONTINGENT LIABILITIES AND COMMITMENTS </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_157 t1f_157\">At 31 March 2026, the Company and its subsidiary Good Falkirk (MI) Limited acted as corporate guarantors in </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_157 t1g_157\">respect of the secured senior revolving credit facility entered into by TMI Holdco Limited. The available credit </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_157 t1h_157\">facility at 31 March 2026 was US$20.0 million (31 March 2025: US$225.8 million) and the facility was undrawn at the </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_157 t1i_157\">reporting date (31 March 2025: US$167.5 million drawn and outstanding). See Note 29 for further details. </span><span style=\"display:block;height:0px\"></span><span class=\"t s2_157 t1j_157\">Other than the corporate guarantees described above, the Company had no other outstanding commitments or </span><span style=\"display:block;height:0px\"></span><span class=\"t s3_157 t1k_157\">contingent liabilities at 31 March 2026.</span><span style=\"display:block;height:0px\"></span>\n        ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800FELXGYTYJBBG50",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "Fxbrl_20260717190515832": {
   "value": "\n      <span class=\"t s6_158 t9_158\">35.SUBSEQUENT EVENTS </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_158 ta_158\">On 24 April 2026, the Company declared an interim dividend of 2.00 US cents per Ordinary Share in respect of the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_158 tb_158\">quarter to 31 March 2026, which was paid on 26 May 2026. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_158 tc_158\">Subsequent to the year end, the Company announced a second capital distribution of US$30.0 million to </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_158 td_158\">shareholders by way of a compulsory partial redemption of shares. The redemption was e\ufb00ected </span><span class=\"t m0_158 s8_158 te_158\">pro rata </span><span class=\"t s9_158 tf_158\">to </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_158 tg_158\">shareholders on the register as at 11 May 2026, at a redemption price of 85.83 US cents per share, resulting in the </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_158 th_158\">redemption and cancellation of 34,952,813 shares, representing approximately 20% of the Company\u2019s issued share </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_158 ti_158\">capital. Following the compulsory redemption, the Company has 143,376,950 ordinary shares in issue and total voting </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_158 tj_158\">rights. Payment of the redemption proceeds was made on 26 May 2026. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_158 tk_158\">On 12 June 2026, the Group\u2019s senior secured revolving credit facility was cancelled. All amounts outstanding under </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_158 tl_158\">the facility had been repaid in full prior to 31 March 2026 and no further amounts were drawn between the year end </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_158 tm_158\">and the date of cancellation. On cancellation, the related security was released and the Group now has no committed </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_158 tn_158\">borrowing facilities in place, consistent with its orderly wind-down. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_158 to_158\">On 23 June 2026, the Company announced the sale of one vessel, which was subject to a purchase option held by </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_158 tp_158\">the Company, for net proceeds of US$11.4 million, and the agreement of terms for the sale of its 50% interest in a </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_158 tq_158\">joint venture owning one vessel, for net proceeds of US$16.6 million. Both transactions completed by the end of June </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_158 tr_158\">2026. </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_158 ts_158\">Following completion, on 9 July 2026 the Company announced a third return of capital to shareholders of </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_158 tt_158\">US$45 million, by way of a compulsory partial redemption of ordinary shares at a price of US$0.8583 per share, </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_158 tu_158\">determined by reference to the 31 March 2026 published net asset value. Approximately 37% of the Company\u2019s issued </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_158 tv_158\">share capital (approximately 52.4 million shares) will be redeemed and cancelled, based on holdings at the record </span><span style=\"display:block;height:0px\"></span><span class=\"t s9_158 tw_158\">date of 10 July 2026, with redemption proceeds expected to be paid on or around 24 July 2026. This brings the total </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_158 tx_158\">capital returned to shareholders since the start of the managed realisation process to US$218.4 million. </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_158 ty_158\">There were no other signi\ufb01cant events since the year end which would require revision of the \ufb01gures or disclosures in </span><span style=\"display:block;height:0px\"></span><span class=\"t s7_158 tz_158\">the Consolidated Financial Statements.</span><span style=\"display:block;height:0px\"></span>\n    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
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 }
}