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v3.24.1

Property, Plant and Equipment (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | $ 126,138 |  |
Depreciation for the year | 19,928 | $ 19,964 | $ 19,604
Ending Balance | 130,109 | 126,138 |
Non-cash capital expenditures related to property, plant and equipment | 3,086 | 2,551 | 3,608
Land |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | 41,828 |  |
Ending Balance | 37,653 | 41,828 |
Assets held for sale | 4,175 |  |
Building and improvements |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | 43,500 |  |
Ending Balance | 40,482 | 43,500 |
Machinery |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | 12,147 |  |
Ending Balance | 22,471 | 12,147 |
Research and development equipment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | 7,219 |  |
Ending Balance | 6,383 | 7,219 |
Office furniture and equipment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | 2,364 |  |
Ending Balance | 2,322 | 2,364 |
Others |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | 16,870 |  |
Ending Balance | 16,370 | 16,870 |
Prepayments for purchase of equipment and construction in progress |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | 2,210 |  |
Ending Balance | 4,428 | 2,210 |
Cost |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | 312,159 | 303,895 |
Additions | 28,173 | 13,346 |
Consolidation through obtaining control of subsidiary | 6 |  |
Transfers | 0 | 0 |
Reclassification to assets held for sale | 4,175 |  |
Disposals | (5,463) | (4,215) |
Disposal of subsidiary |  | (328) |
Effect of exchange rate changes | (109) | (539) |
Ending Balance | 330,591 | 312,159 | 303,895
Cost | Land |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | 41,828 | 41,828 |
Additions | 0 | 0 |
Consolidation through obtaining control of subsidiary | 0 |  |
Transfers | 0 | 0 |
Reclassification to assets held for sale | 4,175 |  |
Disposals | 0 | 0 |
Disposal of subsidiary |  | 0 |
Effect of exchange rate changes | 0 | 0 |
Ending Balance | 37,653 | 41,828 | 41,828
Cost | Building and improvements |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | 76,475 | 75,383 |
Additions | 1,239 | 1,129 |
Consolidation through obtaining control of subsidiary | 0 |  |
Transfers | 67 | 0 |
Reclassification to assets held for sale | 0 |  |
Disposals | 0 | (37) |
Disposal of subsidiary |  | 0 |
Effect of exchange rate changes | 1 | 0 |
Ending Balance | 77,782 | 76,475 | 75,383
Cost | Machinery |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | 80,504 | 77,441 |
Additions | 14,977 | 2,730 |
Consolidation through obtaining control of subsidiary | 0 |  |
Transfers | 334 | 335 |
Reclassification to assets held for sale | 0 |  |
Disposals | (1,084) | (2) |
Disposal of subsidiary |  | 0 |
Effect of exchange rate changes | 1 | 0 |
Ending Balance | 94,732 | 80,504 | 77,441
Cost | Research and development equipment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | 49,424 | 49,227 |
Additions | 2,415 | 1,946 |
Consolidation through obtaining control of subsidiary | 0 |  |
Transfers | 2 | 112 |
Reclassification to assets held for sale | 0 |  |
Disposals | (1,608) | (1,861) |
Disposal of subsidiary |  | 0 |
Effect of exchange rate changes | 0 | 0 |
Ending Balance | 50,233 | 49,424 | 49,227
Cost | Office furniture and equipment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | 14,005 | 13,127 |
Additions | 1,010 | 1,301 |
Consolidation through obtaining control of subsidiary | 6 |  |
Transfers | 0 | 0 |
Reclassification to assets held for sale | 0 |  |
Disposals | (1) | (152) |
Disposal of subsidiary |  | (103) |
Effect of exchange rate changes | (29) | (168) |
Ending Balance | 14,991 | 14,005 | 13,127
Cost | Others |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | 47,713 | 46,442 |
Additions | 5,911 | 4,030 |
Consolidation through obtaining control of subsidiary | 0 |  |
Transfers | 0 | 0 |
Reclassification to assets held for sale | 0 |  |
Disposals | (2,770) | (2,163) |
Disposal of subsidiary |  | (225) |
Effect of exchange rate changes | (82) | (371) |
Ending Balance | 50,772 | 47,713 | 46,442
Cost | Prepayments for purchase of equipment and construction in progress |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | 2,210 | 447 |
Additions | 2,621 | 2,210 |
Consolidation through obtaining control of subsidiary | 0 |  |
Transfers | (403) | (447) |
Reclassification to assets held for sale | 0 |  |
Disposals | 0 | 0 |
Disposal of subsidiary |  | 0 |
Effect of exchange rate changes | 0 | 0 |
Ending Balance | 4,428 | 2,210 | 447
Accumulated Depreciation |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | (186,021) | (170,659) |
Depreciation for the year | 19,928 | 19,964 |
Disposals | 5,389 | 4,021 |
Disposal of subsidiary |  | 149 |
Effect of exchange rate changes | (78) | (432) |
Ending Balance | (200,482) | (186,021) | (170,659)
Accumulated Depreciation | Land |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | 0 | 0 |
Depreciation for the year | 0 | 0 |
Disposals | 0 | 0 |
Disposal of subsidiary |  | 0 |
Effect of exchange rate changes | 0 | 0 |
Ending Balance | 0 | 0 | 0
Accumulated Depreciation | Building and improvements |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | (32,975) | (28,800) |
Depreciation for the year | 4,325 | 4,212 |
Disposals | 0 | 37 |
Disposal of subsidiary |  | 0 |
Effect of exchange rate changes | 0 | 0 |
Ending Balance | (37,300) | (32,975) | (28,800)
Accumulated Depreciation | Machinery |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | (68,357) | (63,395) |
Depreciation for the year | 4,985 | 4,964 |
Disposals | 1,081 | 2 |
Disposal of subsidiary |  | 0 |
Effect of exchange rate changes | 0 | 0 |
Ending Balance | (72,261) | (68,357) | (63,395)
Accumulated Depreciation | Research and development equipment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | (42,205) | (40,941) |
Depreciation for the year | 3,241 | 3,125 |
Disposals | 1,596 | 1,861 |
Disposal of subsidiary |  | 0 |
Effect of exchange rate changes | 0 | 0 |
Ending Balance | (43,850) | (42,205) | (40,941)
Accumulated Depreciation | Office furniture and equipment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | (11,641) | (10,859) |
Depreciation for the year | 1,054 | 1,132 |
Disposals | 1 | 152 |
Disposal of subsidiary |  | 57 |
Effect of exchange rate changes | (25) | (141) |
Ending Balance | (12,669) | (11,641) | (10,859)
Accumulated Depreciation | Others |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | (30,843) | (26,664) |
Depreciation for the year | 6,323 | 6,531 |
Disposals | 2,711 | 1,969 |
Disposal of subsidiary |  | 92 |
Effect of exchange rate changes | (53) | (291) |
Ending Balance | (34,402) | (30,843) | (26,664)
Accumulated Depreciation | Prepayments for purchase of equipment and construction in progress |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening Balance | 0 | 0 |
Depreciation for the year | 0 | 0 |
Disposals | 0 | 0 |
Disposal of subsidiary |  | 0 |
Effect of exchange rate changes | 0 | 0 |
Ending Balance | $ 0 | $ 0 | $ 0

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- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease in property, plant and equipment through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Disposal groups classified as held for sale [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_ii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_75_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_ii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_a&doctype=Standard -URIDate 2023-03-23 + Details
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