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Financial Risk Management Objectives and Policies | 12 Months Ended
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Dec. 31, 2024
Financial Risk Management Objectives and Policies [Abstract] |
FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES |
| 30. | FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
The Group’s principal financial instruments comprise interest-bearing bank and other borrowings, convertible redeemable preferred shares and cash and cash equivalents. The main purpose of these financial instruments is to raise finance for the Group’s operations. The Group has various other financial assets and liabilities such as trade payables, other payables and accruals, which arise directly from its operations. The main risks arising from the Group’s financial instruments are foreign currency risk and liquidity risk. The board of directors reviews and agrees policies for managing each of these risks and they are summarized below. Foreign currency risk The Group uses the US dollar as its reporting currency. As a result, the Group is exposed to foreign currency exchange movements, primarily in RMB. The Group’s exposure to foreign currency risk at the end of the reporting period, expressed in US dollars, was as follows:
|  | As of December 31, 2024 |  |  | As of December 31, 2023 |
|  | RMB |  |  | CHF |  |  | RMB |  |  | CHF |
|  | US’000 |  |  | US’000 |  |  | US’000 |  |  | US’000 |
Cash and cash equivalents |  |  | 47,198 |  |  |  | 105 |  |  |  | 23,223 |  |  |  | 119 |
Interest-bearing bank and other borrowings |  |  | (12,520 | ) |  |  | — |  |  |  | (12,707 | ) |  |  | — |
Trade payables |  |  | (5,474 | ) |  |  | — |  |  |  | (6,891 | ) |  |  | — |
The following table demonstrates the sensitivity at the end of each of the Relevant Periods to a reasonably possible change in the $ and RMB exchange rate, with all other variables held constant, of the Group’s profit before tax (due to changes in the fair values of monetary assets and liabilities).
|  | Increase/ |  |  | Increase/ |  |  |  |
|  | (decrease) in |  |  | (decrease) |  |  | Increase/ |
|  | $/RMB |  |  | in net |  |  | (decrease) |
|  | rate% |  |  | loss |  |  | in equity |
|  |  |  |  | $’000 |  |  | $’000 |
At December 31, 2022 |  |  |  |  |  |  |  |  |
If the $ strengthens against the RMB |  |  | 5 |  |  |  | — |  |  |  | (1,939 | )
If the $ weakens against the RMB |  |  | (5 | ) |  |  | — |  |  |  | 4,081 |
|  | Increase/ |  |  | Increase/ |  |  |  |
|  | (decrease) in |  |  | (decrease) |  |  | Increase/ |
|  | $/RMB |  |  | in net |  |  | (decrease) |
|  | rate% |  |  | loss |  |  | in equity |
|  |  |  |  | $’000 |  |  | $’000 |
At December 31, 2023 |  |  |  |  |  |  |  |  |
If the $ strengthens against the RMB |  |  | 5 |  |  |  | (1,010 | ) |  |  | (943 | )
If the $ weakens against the RMB |  |  | (5 | ) |  |  | 1,116 |  |  |  | 1,042 |
|  | Increase/ |  |  | Increase/ |  |  |  |
|  | (decrease) in |  |  | (decrease) |  |  | Increase/ |
|  | $/RMB |  |  | in net |  |  | (decrease) |
|  | rate% |  |  | loss |  |  | in equity |
|  |  |  |  | $’000 |  |  | $’000 |
As of December 31, 2024 |  |  |  |  |  |  |  |  |
If the $ strengthens against the RMB |  |  | 5 |  |  |  | (859 | ) |  |  | (863 | )
If the $ weakens against the RMB |  |  | (5 | ) |  |  | 949 |  |  |  | 954 |
Liquidity risk The Group monitors and maintains a level of cash and cash equivalents deemed adequate by the management of the Group to finance the operations and mitigate the effects of fluctuations in cash flows. The maturity profile of the Group’s financial liabilities as of the end of each Relevant Periods, based on the contractual undiscounted payments, is as follows:
|  | As of December 31, 2023 |
|  |  |  |  | Less than |  |  |  |  |  |  |  |  |  |
|  | On demand |  |  | 1 year |  |  | 1 to 5 years |  |  | Over 5 years |  |  | Total |
|  | $’000 |  |  | $’000 |  |  | $’000 |  |  | $’000 |  |  | $’000 |
Trade and bills payables |  |  | 14,348 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 14,348 |
Financial liabilities included in other payables and accruals |  |  | 4,247 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 4,247 |
Lease liabilities |  |  | — |  |  |  | 722 |  |  |  | 478 |  |  |  | — |  |  |  | 1,200 |
Interest-bearing bank borrowings |  |  | — |  |  |  | 31,340 |  |  |  | — |  |  |  | — |  |  |  | 31,340 |
Total |  |  | 18,595 |  |  |  | 32,062 |  |  |  | 478 |  |  |  | — |  |  |  | 51,135 |
|  | As of December 31, 2024 |
|  |  |  |  | Less than |  |  |  |  |  |  |  |  |  |
|  | On demand |  |  | 1 year |  |  | 1 to 5 years |  |  | Over 5 years |  |  | Total |
|  | $’000 |  |  | $’000 |  |  | $’000 |  |  | $’000 |  |  | $’000 |
Trade and bills payables |  |  | 10,146 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10,146 |
Financial liabilities included in other payables and accruals |  |  | 275 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 275 |
Lease liabilities |  |  | — |  |  |  | 471 |  |  |  | 453 |  |  |  | — |  |  |  | 924 |
Interest-bearing bank borrowings |  |  | — |  |  |  | 27,102 |  |  |  | — |  |  |  | — |  |  |  | 27,102 |
Total |  |  | 10,421 |  |  |  | 27,573 |  |  |  | 453 |  |  |  | — |  |  |  | 38,447 |
Capital management The primary objectives of the Group’s capital management are to safeguard the Group’s ability to continue as a going concern and to maintain healthy capital ratios in order to support its business and maximize shareholders’ value. The Group manages its capital structure and makes adjustments to it in light of changes in economic conditions and the risk characteristics of the underlying assets. To maintain or adjust the capital structure, the Group may adjust the dividend payment to shareholders, return capital to shareholders or issue new shares. The Group is not subject to any externally imposed capital requirements. No changes were made in the objectives, policies or processes for managing capital during the Relevant Periods. The asset-liability ratios as of the end of each of the Relevant Periods are as follows:
|  | As of December 31, |
|  | 2023 |  |  | 2024 |
|  | revised |  |  |  |
|  | $’000 |  |  | $’000 |
Total assets |  |  | 130,189 |  |  |  | 71,270 |
Total liabilities |  |  | 55,143 |  |  |  | 45,785 |
Asset-liability ratio (Note i) |  |  | 2.36 |  |  |  | 1.56 |
Note i: The asset-liability ratio is calculated by dividing total assets by total liabilities.

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- Definition The disclosure of the entity's financial risk management practices and policies. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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