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Note 14 - Tax Expense (Tables) | 12 Months Ended
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Dec. 31, 2017
Statement Line Items [Line Items] |
Disclosure of the components of income tax [text block] |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Tax recognised in profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Current tax |  |  | 4,995 |  |  |  | 3,106 |  |  |  | (197 | )
Income tax– current year |  |  | 3,702 |  |  |  | 2,414 |  |  |  | 506 |
Income tax – Prior year under provision |  |  | 71 |  |  |  | 49 |  |  |  | (1,636 | )
Withholding tax expense |  |  | 1,222 |  |  |  | 643 |  |  |  | 933 |
Deferred tax expense |  |  | 3,696 |  |  |  | 4,611 |  |  |  | 2,567 |
Origination and reversal of temporary differences |  |  | 3,696 |  |  |  | 4,611 |  |  |  | 2,567 |
Tax expense – recognised in profit or loss |  |  | 8,691 |  |  |  | 7,717 |  |  |  | 2,370 |
Tax recognised in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |
Income tax - current year |  |  | - |  |  |  | - |  |  |  | (199 | )
Tax expense |  |  | 8,691 |  |  |  | 7,717 |  |  |  | 2,171 |
Disclosure of unrecognized deferred tax assets [text block] |
|  | 2017 |  |  | 2016 |
Tax losses carried forward |  |  | 5,105 |  |  |  | 4,989 |
Disclosure of income tax reconciliation [text block] |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Profit for the year |  |  | 11,896 |  |  |  | 11,085 |  |  |  | 5,590 |
Total tax expense |  |  | 8,691 |  |  |  | 7,717 |  |  |  | 2,370 |
Profit before tax |  |  | 20,587 |  |  |  | 18,802 |  |  |  | 7,960 |
Income tax at Company's domestic tax rate (1) |  |  | - |  |  |  | - |  |  |  | 2,109 |
Tax rate differences in foreign jurisdictions |  |  | 6,546 |  |  |  | 6,293 |  |  |  | (63 | )
Foreign currency difference |  |  | - |  |  |  | - |  |  |  | (12 | )
Deemed interest on loans |  |  | - |  |  |  | - |  |  |  | 31 |
Management fee – non-deductible withholding tax portion |  |  | 427 |  |  |  | 427 |  |  |  | 317 |
Management fee – Withholding tax on deemed dividend portion (2) |  |  | 538 |  |  |  | - |  |  |  | - |
Management fee – non-deductible income tax portion (2) |  |  | 925 |  |  |  | - |  |  |  | - |
Withholding tax on intercompany dividend |  |  | 90 |  |  |  | 49 |  |  |  | - |
Non-deductible royalty expenses |  |  | 901 |  |  |  | 753 |  |  |  | 632 |
Other non-deductible expenditure |  |  | 107 |  |  |  | 64 |  |  |  | 442 |
Export incentive income credit 2016 (3) |  |  | (284 | ) |  |  | - |  |  |  | - |
Export incentive income exemption 2017 (3) |  |  | (630 | ) |  |  | - |  |  |  | - |
Change in tax estimate |  |  | (45 | ) |  |  | 49 |  |  |  | (1,636 | )
Change in unrecognized deferred tax assets |  |  | 116 |  |  |  | 82 |  |  |  | 550 |
Tax expense - recognised in profit or loss |  |  | 8,691 |  |  |  | 7,717 |  |  |  | 2,370 |
Disclosure of income taxes paid [text block] |
Tax paid |  | 2017 |  |  | 2016 |  |  | 2015 |
Net income tax (payable)/receivable at January 1 |  |  | (345 | ) |  |  | 344 |  |  |  | (1,617 | )
Current tax (expense)/tax credit |  |  | (4,995 | ) |  |  | (3,106 | ) |  |  | 197 |
Income tax recognised through other comprehensive income |  |  |  |  |  |  |  |  |  |  | 199 |
Foreign currency movement |  |  | (17 | ) |  |  | (49 | ) |  |  | 103 |
Tax paid |  |  | 4,212 |  |  |  | 2,466 |  |  |  | 1,462 |
Net income tax payable at December 31 |  |  | (1,145 | ) |  |  | (345 | ) |  |  | 344 |
Disclosure of temporary difference, unused tax losses and unused tax credits [text block] |
|  | Assets |  |  | Liabilities |  |  | Net |
|  | 2017 |  |  | 2016 |  |  | 2017 |  |  | 2016 |  |  | * 2017 |  |  | *2016 |
Property, plant and equipment |  |  | - |  |  |  | - |  |  |  | (20,985 | ) |  |  | (17,092 | ) |  |  | (20,985 | ) |  |  | (17,092 | )
Allowance for obsolete stock |  |  | 35 |  |  |  | 12 |  |  |  | - |  |  |  | - |  |  |  | 35 |  |  |  | 12 |
Prepayments |  |  | - |  |  |  | - |  |  |  | (4 | ) |  |  | (3 | ) |  |  | (4 | ) |  |  | (3 | )
Unrealised foreign exchange |  |  | 97 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 97 |  |  |  | - |
Share based payments |  |  | 12 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 12 |  |  |  | - |
Provisions |  |  | 1,290 |  |  |  | 1,218 |  |  |  | - |  |  |  | - |  |  |  | 1,290 |  |  |  | 1,218 |
Tax assets/ (liabilities) |  |  | 1,434 |  |  |  | 1,230 |  |  |  | (20,989 | ) |  |  | (17,095 | ) |  |  | (19,555 | ) |  |  | (15,865 | )
Disclosure of movement in recognized in deferred tax assets and liabilities [text block] |
|  | Balance January 1, 2017 |  |  | Recognised in profit or loss |  |  | Foreign exchange movement |  |  | Balance December 31, 2017 |
Property, plant and equipment |  |  | (17,092 | ) |  |  | (3,893 | ) |  |  | - |  |  |  | (20,985 | )
Allowance for obsolete stock |  |  | 12 |  |  |  | 23 |  |  |  | - |  |  |  | 35 |
Prepayments |  |  | (3 | ) |  |  | (1 | ) |  |  | - |  |  |  | (4 | )
Unrealised foreign exchange |  |  | - |  |  |  | 97 |  |  |  | - |  |  |  | 97 |
Share based payments |  |  | - |  |  |  | 12 |  |  |  | - |  |  |  | 12 |
Provisions |  |  | 1,218 |  |  |  | 66 |  |  |  | 6 |  |  |  | 1,290 |
Total |  |  | (15,865 | ) |  |  | (3,696 | ) |  |  | 6 |  |  |  | (19,555 | )
|  | Balance January 1, 2016 |  |  | Recognised in profit or loss |  |  | Foreign exchange movement |  |  | Balance December 31, 2016 |
Property, plant and equipment |  |  | (12,988 | ) |  |  | (4,104 | ) |  |  | - |  |  |  | (17,092 | )
Allowance for obsolete stock |  |  | - |  |  |  | 12 |  |  |  | - |  |  |  | 12 |
Prepayments |  |  | (3 | ) |  |  | 2 |  |  |  | (2 | ) |  |  | (3 | )
Provisions |  |  | 733 |  |  |  | 477 |  |  |  | 8 |  |  |  | 1,218 |
Assessed loss recognised |  |  | 998 |  |  |  | (998 | ) |  |  | - |  |  |  | - |
Total |  |  | (11,260 | ) |  |  | (4,611 | ) |  |  | 6 |  |  |  | (15,865 | )

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- Definition Tabular disclosure for income taxes paid during the period. + References No definition available. + Details
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- Definition Tabular disclosure for the movement in deferred income tax assets and liabilities. + References No definition available. + Details
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