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v3.26.1

Property, plant and equipment | 12 Months Ended
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Dec. 31, 2025
Disclosure of detailed information about property, plant and equipment [abstract] |
Property, plant and equipment | Property, plant and equipment
| Right-of-use assets (note (a)) |  | Leasehold improvements |  | Fixtures and furniture |  | Office and lab equipment |  | Computer equipment |  | Motor vehicles |  | Manufacturing equipment |  | Total
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2024 | $ | 11,115 |  |  | $ | 5,877 |  |  | $ | 45 |  |  | $ | 8,869 |  |  | $ | 219 |  |  | $ | 8 |  |  | $ | — |  |  | $ | 26,133 |
Additions | 3,094 |  |  | 375 |  |  | 91 |  |  | 484 |  |  | 5 |  |  | — |  |  | 51 |  |  | 4,100 |
Additions from acquisition (note 33(III)) | 2,511 |  |  | 25 |  |  | 2 |  |  | 556 |  |  | 43 |  |  | — |  |  | — |  |  | 3,137 |
Disposals | (162) |  |  | (2) |  |  | — |  |  | (1,921) |  |  | — |  |  | (8) |  |  | — |  |  | (2,093) |
Written off | (1,681) |  |  | (210) |  |  | (53) |  |  | (950) |  |  | (45) |  |  | — |  |  | — |  |  | (2,939) |
Exchange differences | (722) |  |  | (420) |  |  | (19) |  |  | (262) |  |  | (2) |  |  | — |  |  | — |  |  | (1,425) |
At December 31, 2024 and January 1, 2025 | 14,155 |  |  | 5,645 |  |  | 66 |  |  | 6,776 |  |  | 220 |  |  | — |  |  | 51 |  |  | 26,913 |
Additions | 37 |  |  | — |  |  | — |  |  | 208 |  |  | — |  |  | — |  |  | — |  |  | 245 |
Disposal of a subsidiary (note 34) | (4,583) |  |  | (796) |  |  | (14) |  |  | (4,347) |  |  | — |  |  | — |  |  | — |  |  | (9,740) |
Disposals | — |  |  | (1,153) |  |  | — |  |  | (160) |  |  | — |  |  | — |  |  | — |  |  | (1,313) |
Written off | (28) |  |  | — |  |  | — |  |  | (1,852) |  |  | — |  |  | — |  |  | — |  |  | (1,880) |
Exchange differences | 134 |  |  | 18 |  |  | 1 |  |  | 246 |  |  | — |  |  | — |  |  | — |  |  | 399 |
At December 31, 2025 | $ | 9,715 |  |  | $ | 3,714 |  |  | $ | 53 |  |  | $ | 871 |  |  | $ | 220 |  |  | $ | — |  |  | $ | 51 |  |  | $ | 14,624 |
Accumulated depreciation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2024 | $ | 9,059 |  |  | $ | 4,824 |  |  | $ | 15 |  |  | $ | 6,312 |  |  | $ | 140 |  |  | $ | 5 |  |  | $ | — |  |  | $ | 20,355 |
Charge for the year | 2,052 |  |  | 795 |  |  | 1 |  |  | 1,119 |  |  | 39 |  |  | — |  |  | 10 |  |  | 4,016 |
Eliminated on disposal | (128) |  |  | (1) |  |  | — |  |  | (1,878) |  |  | — |  |  | (6) |  |  | — |  |  | (2,013) |
Written off | (1,681) |  |  | (149) |  |  | (20) |  |  | (531) |  |  | — |  |  | — |  |  | — |  |  | (2,381) |
Exchange differences | (266) |  |  | (366) |  |  | 62 |  |  | (304) |  |  | (2) |  |  | 1 |  |  | — |  |  | (875) |
At December 31, 2024 and January 1, 2025 | 9,036 |  |  | 5,103 |  |  | 58 |  |  | 4,718 |  |  | 177 |  |  | — |  |  | 10 |  |  | 19,102 |
Charge for the year | 1,936 |  |  | 267 |  |  | 1 |  |  | 433 |  |  | 33 |  |  | — |  |  | 24 |  |  | 2,694 |
Eliminated on disposal of a subsidiary (note 34) | (2,761) |  |  | (740) |  |  | (10) |  |  | (2,547) |  |  | — |  |  | — |  |  | — |  |  | (6,058) |
Eliminated on disposal | — |  |  | (1,153) |  |  | — |  |  | (160) |  |  | — |  |  | — |  |  | — |  |  | (1,313) |
Written off | (28) |  |  | — |  |  | — |  |  | (1,735) |  |  | — |  |  | — |  |  | — |  |  | (1,763) |
Exchange differences | 37 |  |  | 31 |  |  | 2 |  |  | 129 |  |  | — |  |  | — |  |  | — |  |  | 199 |
At December 31, 2025 | $ | 8,220 |  |  | $ | 3,508 |  |  | $ | 51 |  |  | $ | 838 |  |  | $ | 210 |  |  | $ | — |  |  | $ | 34 |  |  | $ | 12,861 |
Carrying amounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2024 | $ | 2,056 |  |  | $ | 1,053 |  |  | $ | 30 |  |  | $ | 2,557 |  |  | $ | 79 |  |  | $ | 3 |  |  | $ | — |  |  | $ | 5,778 |
At December 31, 2024 | $ | 5,119 |  |  | $ | 542 |  |  | $ | 8 |  |  | $ | 2,058 |  |  | $ | 43 |  |  | $ | — |  |  | $ | 41 |  |  | $ | 7,811 |
At December 31, 2025 | $ | 1,495 |  |  | $ | 206 |  |  | $ | 2 |  |  | $ | 33 |  |  | $ | 10 |  |  | $ | — |  |  | $ | 17 |  |  | $ | 1,763 |
(a)Right-of-use assets The analysis of the carrying amount of right-of-use assets by class of underlying asset is as follows:
| Note | 2025 |  | 2024
Properties leased for own use, carried at depreciated cost | (i) | $ | 1,491 |  |  | $ | 5,101 |
Office equipment, carried at depreciated cost | (ii) | 4 |  |  | 18 |
|  | $ | 1,495 |  |  | $ | 5,119 |
The analysis of expense items in relation to leases recognized in profit or loss is as follows:
| 2025 |  | 2024 |  | 2023
Depreciation charge of right-of-use assets by class of underlying asset: |  |  |  |  |
- Properties leased for own use | $ | 1,922 |  |  | $ | 2,038 |  |  | $ | 2,772 |
- Office equipment | 14 |  |  | 14 |  |  | 14 |
| $ | 1,936 |  |  | $ | 2,052 |  |  | $ | 2,786 |
Interest on lease liabilities (notes 8(a) and 10(c)) | $ | 258 |  |  | $ | 203 |  |  | $ | 242 |
Expense relating to short-term leases or leases of low-value assets | 284 |  |  | 366 |  |  | 137 |
During the years ended December 31, 2025, 2024 and 2023, additions to right-of-use assets of $37, $3,094 and $197, respectively, mainly resulted from the capitalization of lease payments payable under new tenancy agreements. Details of the maturity analysis of lease liabilities are set out in note 25. (i)Properties leased for own use The Group has obtained the right to use some properties as its warehouses and offices through tenancy agreements. The leases typically run for an initial period of 2 to 5 years (2024: 2 to 5 years) with only fixed lease payments. The lease agreements do not impose any covenants other than the security interests in the leased assets that are held by the lessor. Leased assets may not be used as security for borrowing purposes. Some leases include an option to renew the lease for an additional period after the end of the contract term. Where practicable, the Group seeks to include such extension options exercisable by the Group to provide operational flexibility. The Group assesses at lease commencement date whether it is reasonably certain to exercise the extension options, and reassesses whether it is reasonably certain to exercise the options if there is a significant event or significant changes in circumstances within its control. If the Group is not reasonably certain to exercise the extension options, the future lease payments during the extension periods are not included in the measurement of lease liabilities. The potential exposure to future lease payments in relation to such leases are assessed as insignificant. (ii)Office equipment The Group leases office equipment under a lease expiring in 5 years. The lease does not include an option to renew the lease or purchase the leased equipment at the end of the lease term at a price deemed to be a bargain purchase option. The lease does not include variable lease payments. (b)Amounts recognized in consolidated statement of cash flows Amounts included in the consolidated statement of cash flows for leases comprise the following:
| 2025 |  | 2024 |  | 2023
Within operating cash flows | $ | (284) |  |  | $ | (366) |  |  | $ | (137) |
Within financing cash flows | (2,689) |  |  | (2,766) |  |  | (3,476) |
| $ | (2,973) |  |  | $ | (3,132) |  |  | $ | (3,613) |

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