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Segment Information (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Disclosure Of Operating Segments [Abstract] |
Summary of Segment Information | Inter-segment revenues are eliminated upon consolidation and reflected in the “adjustments and eliminations” column. All other adjustments and eliminations are part of detailed reconciliations presented further below.
Year ended December 31, 2017 |  | North Asia |  |  | Thailand |  |  | ROW |  |  | Total segments |  |  | Corporate expense adjustments and eliminations |  |  | Consolidated |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Sales of goods / services |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  |  | 101,533 |  |  |  | 206,485 |  |  |  | 117,197 |  |  |  | 425,215 |  |  | — |  |  |  | 425,215 |
Gross profit |  |  | 7,471 |  |  |  | 20,174 |  |  |  | 12,043 |  |  |  | 39,688 |  |  | — |  |  |  | 39,688 |
Inter-segment |  |  | 890 |  |  |  | 1,044 |  |  | — |  |  |  | 1,934 |  |  |  | (1,934 | ) |  |  | — |
Depreciation and amortization |  |  | (979 | ) |  |  | (2,760 | ) |  |  | (1,314 | ) |  |  | (5,053 | ) |  |  | (3 | ) |  |  | (5,056 | )
Impairment of property, plant and equipment |  |  | (213 | ) |  |  | (10 | ) |  | — |  |  |  | (223 | ) |  | — |  |  |  | (223 | )
Interest income |  |  | 51 |  |  |  | 845 |  |  |  | 61 |  |  |  | 957 |  |  |  | (81 | ) |  |  | 876 |
Interest expense |  |  | (428 | ) |  |  | (553 | ) |  |  | (52 | ) |  |  | (1,033 | ) |  |  | 67 |  |  |  | (966 | )
Income tax (expense)/benefit |  |  | (1,395 | ) |  |  | (2,727 | ) |  |  | (342 | ) |  |  | (4,464 | ) |  |  | (676 | ) |  |  | (5,140 | )
Other disclosures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capital expenditure |  |  | 991 |  |  |  | 3,332 |  |  |  | 590 |  |  |  | 4,913 |  |  | — |  |  |  | 4,913 |
5. | SEGMENT INFORMATION (continued)
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Corporate |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | expense |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | adjustments |  |  |  |  |
Year ended December 31, 2016 |  | North Asia |  |  | Thailand |  |  | ROW |  |  | Total segments |  |  | and eliminations |  |  | Consolidated |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Sales of goods / services |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  |  | 93,931 |  |  |  | 152,935 |  |  |  | 137,699 |  |  |  | 384,565 |  |  |  | — |  |  |  | 384,565 |
Gross profit |  |  | 5,033 |  |  |  | 13,421 |  |  |  | 13,154 |  |  |  | 31,608 |  |  |  | — |  |  |  | 31,608 |
Inter-segment |  |  | 2,522 |  |  |  | (41 | ) |  |  | — |  |  |  | 2,481 |  |  |  | (2,481 | ) |  |  | — |
Depreciation and amortization |  |  | (1,423 | ) |  |  | (2,689 | ) |  |  | (1,439 | ) |  |  | (5,551 | ) |  |  | (3 | ) |  |  | (5,554 | )
Impairment of property, plant and equipment |  |  | (1,132 | ) |  |  | (1,392 | ) |  |  | — |  |  |  | (2,524 | ) |  |  | — |  |  |  | (2,524 | )
Interest income |  |  | 34 |  |  |  | 1,022 |  |  |  | 97 |  |  |  | 1,153 |  |  |  | (108 | ) |  |  | 1,045 |
Interest expense |  |  | (692 | ) |  |  | (282 | ) |  |  | (86 | ) |  |  | (1,060 | ) |  |  | 98 |  |  |  | (962 | )
Income tax (expense)/benefit |  |  | 2,844 |  |  |  | (2,059 | ) |  |  | (538 | ) |  |  | 247 |  |  |  | (757 | ) |  |  | (510 | )
Other disclosures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capital expenditure |  |  | 697 |  |  |  | 4,198 |  |  |  | 275 |  |  |  | 5,170 |  |  |  | — |  |  |  | 5,170 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Corporate |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | expense |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | adjustments |  |  |  |  |
Year ended December 31, 2015 |  | North Asia |  |  | Thailand |  |  | ROW |  |  | Total segments |  |  | and eliminations |  |  | Consolidated |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Sales of goods / services |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  |  | 90,237 |  |  |  | 165,354 |  |  |  | 134,041 |  |  |  | 389,632 |  |  |  | — |  |  |  | 389,632 |
Gross profit |  |  | 1,888 |  |  |  | 9,488 |  |  |  | 12,113 |  |  |  | 23,489 |  |  |  | — |  |  |  | 23,489 |
Inter-segment |  |  | 2,381 |  |  |  | 1,502 |  |  |  | — |  |  |  | 3,883 |  |  |  | (3,883 | ) |  |  | — |
Depreciation and amortization |  |  | (1,511 | ) |  |  | (2,699 | ) |  |  | (1,480 | ) |  |  | (5,690 | ) |  |  | (3 | ) |  |  | (5,693 | )
Interest income |  |  | 15 |  |  |  | 621 |  |  |  | 77 |  |  |  | 713 |  |  |  | (16 | ) |  |  | 697 |
Interest expense |  |  | (804 | ) |  |  | (467 | ) |  |  | (40 | ) |  |  | (1,311 | ) |  |  | 7 |  |  |  | (1,304 | )
Income tax (expense)/benefit |  |  | 614 |  |  |  | (655 | ) |  |  | (223 | ) |  |  | (264 | ) |  |  | (202 | ) |  |  | (466 | )
Other disclosures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capital expenditure |  |  | 594 |  |  |  | 6,409 |  |  |  | 427 |  |  |  | 7,430 |  |  |  | 14 |  |  |  | 7,444 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Corporate |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | adjustments |  |  |  |  |
|  | North Asia |  |  | Thailand |  |  | ROW |  |  | Total segments |  |  | and eliminations |  |  | Consolidated |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |
As of December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total assets |  |  | 63,853 |  |  |  | 181,232 |  |  |  | 85,838 |  |  |  | 330,923 |  |  |  | 3,920 |  |  |  | 334,843 |
Total liabilities |  |  | 28,928 |  |  |  | 55,877 |  |  |  | 21,647 |  |  |  | 106,452 |  |  |  | 5,565 |  |  |  | 112,017 |
As of December 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total assets |  |  | 59,120 |  |  |  | 145,549 |  |  |  | 86,325 |  |  |  | 290,994 |  |  |  | 2,602 |  |  |  | 293,596 |
Total liabilities |  |  | 31,406 |  |  |  | 36,929 |  |  |  | 24,435 |  |  |  | 92,770 |  |  |  | 3,651 |  |  |  | 96,421 |
Reconciliation of Segment Gross Profit | Reconciliation of segment gross profit
|  | For the year ended December 31, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Gross profit |  |  | 39,688 |  |  |  | 31,608 |  |  |  | 23,489 |
Other operating income |  |  | 5,084 |  |  |  | 5,441 |  |  |  | 1,140 |
Selling, general and administrative expenses |  |  | (27,248 | ) |  |  | (26,325 | ) |  |  | (27,007 | )
Other operating expenses |  |  | (909 | ) |  |  | (3,386 | ) |  |  | (332 | )
Operating profit/(loss) |  |  | 16,615 |  |  |  | 7,338 |  |  |  | (2,710 | )
Finance costs |  |  | (1,221 | ) |  |  | (1,147 | ) |  |  | (1,547 | )
Finance income |  |  | 876 |  |  |  | 1,045 |  |  |  | 697 |
Share of loss of associates |  |  | (3 | ) |  |  | (710 | ) |  |  | (801 | )
Impairment of investment in associates |  |  | — |  |  |  | (126 | ) |  |  | — |
Loss on liquidation of subsidiary |  |  | (261 | ) |  |  | — |  |  |  | — |
Exchange gain / (loss) |  |  | 2,784 |  |  |  | (38 | ) |  |  | (4,223 | )
Other income |  |  | 214 |  |  |  | 267 |  |  |  | 119 |
Other expense |  |  | (336 | ) |  |  | (94 | ) |  |  | (180 | )
Profit/(loss) before tax |  |  | 18,668 |  |  |  | 6,535 |  |  |  | (8,645 | )
Reconciliation of Assets and Liabilities | Reconciliation of assets:
|  | As of December 31, |
|  | 2017 |  |  | 2016 |
|  | US$’000 |  |  | US$’000 |
Segment operating assets |  |  | 330,923 |  |  |  | 290,994 |
Corporate and other assets |  |  | 2,916 |  |  |  | 2,928 |
Investment in associates |  |  | 861 |  |  |  | 786 |
Deferred tax assets |  |  | 3,022 |  |  |  | 3,114 |
Inter-segment elimination |  |  | (2,879 | ) |  |  | (4,226 | )
Total assets |  |  | 334,843 |  |  |  | 293,596 |
5. | SEGMENT INFORMATION (continued)
Reconciliation of liabilities:
|  | As of December 31, |
|  | 2017 |  |  | 2016 |
|  | US$’000 |  |  | US$’000 |
Segment operating liabilities |  |  | 106,452 |  |  |  | 92,770 |
Corporate liabilities |  |  | 5,287 |  |  |  | 5,257 |
Deferred tax liabilities |  |  | 3,154 |  |  |  | 2,588 |
Inter-segment elimination |  |  | (2,876 | ) |  |  | (4,194 | )
Total liabilities |  |  | 112,017 |  |  |  | 96,421 |
Revenue from External Customers Based on Customer's Country of Domicile and Long-lived Assets by Country of Domicile | Revenue from external customers is attributed to individual countries based on the customer’s country of domicile and is summarized as follows:
|  | For the year ended December 31, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Revenues from external customers |  |  |  |  |  |  |  |  |  |  |  |
Thailand |  |  | 158,565 |  |  |  | 110,569 |  |  |  | 128,213 |
Singapore |  |  | 76,453 |  |  |  | 105,431 |  |  |  | 90,960 |
Australia |  |  | 34,901 |  |  |  | 27,918 |  |  |  | 36,731 |
PRC |  |  | 108,561 |  |  |  | 96,956 |  |  |  | 93,718 |
Southeast Asia |  |  | 46,685 |  |  |  | 43,677 |  |  |  | 40,001 |
Northeast Asia |  |  | 50 |  |  |  | 14 |  |  |  | 9 |
|  |  | 425,215 |  |  |  | 384,565 |  |  |  | 389,632 |
Long-lived assets by the country of domicile are summarized as follow:
|  | As of December 31, |
|  | 2017 |  |  | 2016 |
|  | US$’000 |  |  | US$’000 |
Long-lived assets by area: |  |  |  |  |  |  |  |
Thailand |  |  | 28,140 |  |  |  | 25,011 |
Singapore |  |  | 6,831 |  |  |  | 6,821 |
China |  |  | 6,333 |  |  |  | 6,757 |
Australia |  |  | 2,984 |  |  |  | 2,935 |
Corporate |  |  | 6 |  |  |  | 9 |
Total long-lived assets |  |  | 44,294 |  |  |  | 41,533 |

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