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v3.19.1

Segment Information (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
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. 5(b)Information about reportable segments
Year ended December 31, 2018 | North Asia |  | Thailand |  | ROW |  | Total segments |  | Corporate expense adjustments and eliminations |  | Consolidated |
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |
Revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  | 103,647 |  |  | 213,424 |  |  | 108,869 |  |  | 425,940 |  |  | — |  |  | 425,940 |
Inter-segment |  | 4,076 |  |  | 392 |  |  | 6,308 |  |  | 10,776 |  |  | (10,776 | ) |  | — |
Segment operating profit/(loss) |  | 5,234 |  |  | 9,539 |  |  | (2,306 | ) |  | 12,467 |  |  | (3,143 | ) |  | 9,324 |
Depreciation and amortization |  | (829 | ) |  | (2,836 | ) |  | (1,333 | ) |  | (4,998 | ) |  | (20 | ) |  | (5,018 | )
Impairment of property, plant and equipment |  | — |  |  | (11 | ) |  | — |  |  | (11 | ) |  | — |  |  | (11 | )
Interest income |  | 117 |  |  | 611 |  |  | 42 |  |  | 770 |  |  | (288 | ) |  | 482 |
Interest expense |  | (397 | ) |  | (748 | ) |  | (34 | ) |  | (1,179 | ) |  | (21 | ) |  | (1,200 | )
Income tax (expense)/benefit |  | (1,212 | ) |  | (2,152 | ) |  | 384 |  |  | (2,980 | ) |  | (906 | ) |  | (3,886 | )
Other disclosures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capital expenditure |  | 1,188 |  |  | 2,859 |  |  | 451 |  |  | 4,498 |  |  | 10 |  |  | 4,508 |
5. | SEGMENT INFORMATION (continued)
5(b)Information about reportable segments (continued)
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 |
Revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  | 101,533 |  |  | 206,485 |  |  | 117,197 |  |  | 425,215 |  | — |  |  | 425,215 |
Inter-segment |  | 890 |  |  | 1,044 |  | — |  |  | 1,934 |  |  | (1,934 | ) |  | — |
Segment operating profit/(loss) |  | 3,256 |  |  | 11,053 |  |  | 1,205 |  |  | 15,514 |  |  | (3,074 | ) |  | 12,440 |
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 |
Year ended December 31, 2016 | North Asia |  | Thailand |  | ROW |  |  | Total segments |  | Corporate expense adjustments and eliminations |  | Consolidated |
| US$’000 |  | US$’000 |  | US$’000 |  |  | US$’000 |  | US$’000 |  | US$’000 |
Revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  | 93,931 |  |  | 152,935 |  |  | 137,699 |  |  |  | 384,565 |  |  | — |  |  | 384,565 |
Inter-segment |  | 2,522 |  |  | (41 | ) |  | — |  |  |  | 2,481 |  |  | (2,481 | ) |  | — |
Segment operating profit/(loss) |  | 173 |  |  | 5,463 |  |  | 2,501 |  |  |  | 8,137 |  |  | (2,854 | ) |  | 5,283 |
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 |
5(d)Segment assets and liabilities
|  |  |  |  |  |  |  |  |  |  |  |  | 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, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total assets |  | 54,250 |  |  | 173,398 |  |  | 70,574 |  |  | 298,222 |  |  | 7,576 |  |  | 305,798 |
Total liabilities |  | 20,169 |  |  | 42,887 |  |  | 14,015 |  |  | 77,071 |  |  | 6,911 |  |  | 83,982 |
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 |
Reconciliation of Segment Operating Profit (Loss) | 5(c)Reconciliation of segment operating profit (loss)
|  | For the year ended December 31, |
|  | 2018 |  | 2017 |  | 2016 |
|  | US$’000 |  | US$’000 |  | US$’000 |
Segment operating profit |  |  | 12,467 |  |  | 15,514 |  |  | 8,137 |
Corporate expenses |  |  | (3,143 | ) |  | (3,074 | ) |  | (2,854 | )
|  |  | 9,324 |  |  | 12,440 |  |  | 5,283 |
Other operating income |  |  | 805 |  |  | 5,084 |  |  | 5,441 |
Other operating expenses |  |  | (1,445 | ) |  | (909 | ) |  | (3,386 | )
Operating profit |  |  | 8,684 |  |  | 16,615 |  |  | 7,338 |
Finance costs |  |  | (1,378 | ) |  | (1,221 | ) |  | (1,147 | )
Finance income |  |  | 482 |  |  | 876 |  |  | 1,045 |
Share of loss of associates |  |  | (3 | ) |  | (3 | ) |  | (710 | )
Impairment of investment in associates |  |  | — |  |  | — |  |  | (126 | )
Loss on liquidation of subsidiary |  |  | — |  |  | (261 | ) |  | — |
Exchange gain / (loss) |  |  | 1,741 |  |  | 2,784 |  |  | (38 | )
Other income |  |  | 1,817 |  |  | 214 |  |  | 267 |
Other expense |  |  | (11 | ) |  | (336 | ) |  | (94 | )
Profit/(loss) before tax |  |  | 11,332 |  |  | 18,668 |  |  | 6,535 |
Reconciliation of Assets and Liabilities | Reconciliation of assets:
| As of December 31, |
| 2018 |  | 2017 |
| US$’000 |  | US$’000 |
Segment operating assets |  | 298,222 |  |  | 330,923 |
Corporate and other assets |  | 2,869 |  |  | 2,916 |
Investment in associates |  | 864 |  |  | 861 |
Deferred tax assets |  | 3,919 |  |  | 3,022 |
Inter-segment elimination |  | (76 | ) |  | (2,879 | )
Total assets |  | 305,798 |  |  | 334,843 |
Reconciliation of liabilities:
| As of December 31, |
| 2018 |  | 2017 |
| US$’000 |  | US$’000 |
Segment operating liabilities |  | 77,071 |  |  | 106,452 |
Corporate liabilities |  | 3,019 |  |  | 5,287 |
Deferred tax liabilities |  | 3,925 |  |  | 3,154 |
Inter-segment elimination |  | (33 | ) |  | (2,876 | )
Total liabilities |  | 83,982 |  |  | 112,017 |
Revenue From External Customers Based Major Categories | Revenue from external customers is summarized as the following major categories:
Year ended December 31, 2018 | North Asia |  | Thailand |  | ROW |  | Total segments |  | Corporate expense adjustments and eliminations |  | Consolidated |
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |  | US$’000 |
Revenue from external customers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Power |  | — |  |  | 64,771 |  |  | 92,130 |  |  | 156,901 |  |  | — |  |  | 156,901 |
Enamel |  | 103,647 |  |  | 114,247 |  |  | — |  |  | 217,894 |  |  | — |  |  | 217,894 |
Others* |  | — |  |  | 34,406 |  |  | 16,739 |  |  | 51,145 |  |  | — |  |  | 51,145 |
|  | 103,647 |  |  | 213,424 |  |  | 108,869 |  |  | 425,940 |  |  | — |  |  | 425,940 |
Timing of revenue recognition |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At a point in time |  | 103,647 |  |  | 213,212 |  |  | 92,133 |  |  | 408,992 |  |  | — |  |  | 408,992 |
Over time |  | — |  |  | 212 |  |  | 16,736 |  |  | 16,948 |  |  | — |  |  | 16,948 |
|  | 103,647 |  |  | 213,424 |  |  | 108,869 |  |  | 425,940 |  |  | — |  |  | 425,940 |
* includes revenues from SDI service contracts, fabrication service contracts, and sale of other wires and cables products. |
5. | SEGMENT INFORMATION (continued)
5(e)Disaggregated revenues and geographical information (continued)
|  | Year ended December 31, |
|  | 2017 |  | 2016 |
|  | US$’000 |  | US$’000 |
Manufactured Products |  |  | 361,853 |  |  | 296,075 |
Distributed Products |  |  | 41,985 |  |  | 75,200 |
SDI |  |  | 21,377 |  |  | 13,290 |
Total Revenue |  |  | 425,215 |  |  | 384,565 |
Revenue From External Customers and Non-Current Assets Broken Down by Country of Domicile | Revenue from external customers is attributed to individual countries based on the customer’s country of domicile and is summarized as follows:
| For the year ended December 31, |
| 2018 |  | 2017 |  | 2016 |
| US$’000 |  | US$’000 |  | US$’000 |
Revenues from external customers |  |  |  |  |  |  |  |  |
Thailand |  | 154,207 |  |  | 158,565 |  |  | 110,569 |
Singapore |  | 63,781 |  |  | 76,453 |  |  | 105,431 |
Australia |  | 37,594 |  |  | 34,901 |  |  | 27,918 |
China |  | 111,917 |  |  | 108,561 |  |  | 96,956 |
India |  | 45,008 |  |  | 31,291 |  |  | 31,212 |
Southeast Asia |  | 13,339 |  |  | 15,394 |  |  | 12,465 |
Northeast Asia |  | 94 |  |  | 50 |  |  | 14 |
|  | 425,940 |  |  | 425,215 |  |  | 384,565 |
The total non-current assets other than financial instruments and deferred tax assets broken down by the country of domicile are summarized as follow:
| As of December 31, |
| 2018 |  | 2017 |
| US$’000 |  | US$’000 |
Non-current assets by country: |  |  |  |  |  |
Thailand |  | 28,407 |  |  | 28,140 |
Singapore |  | 5,868 |  |  | 6,831 |
China |  | 6,592 |  |  | 6,333 |
Australia |  | 2,684 |  |  | 2,984 |
Other |  | 54 |  |  | 6 |
Total non-current assets |  | 43,605 |  |  | 44,294 |

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