<SEC-DOCUMENT>0001171843-21-001449.txt : 20210302
<SEC-HEADER>0001171843-21-001449.hdr.sgml : 20210302
<ACCEPTANCE-DATETIME>20210302152439
ACCESSION NUMBER:		0001171843-21-001449
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20210302
FILED AS OF DATE:		20210302
DATE AS OF CHANGE:		20210302

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ASIA PACIFIC WIRE & CABLE CORP LTD
		CENTRAL INDEX KEY:			0001026980
		STANDARD INDUSTRIAL CLASSIFICATION:	DRAWING AND INSULATING NONFERROUS WIRE [3357]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14542
		FILM NUMBER:		21703124

	BUSINESS ADDRESS:	
		STREET 1:		ROOM B 7/FL., NO. 132, SEC. 3
		STREET 2:		MIN-SHENG EAST ROAD
		CITY:			TAIPEI, 105
		STATE:			F5
		ZIP:			105
		BUSINESS PHONE:		886-2-2712-2558

	MAIL ADDRESS:	
		STREET 1:		ROOM B 7/FL., NO. 132, SEC. 3
		STREET 2:		MIN-SHENG EAST ROAD
		CITY:			TAIPEI, 105
		STATE:			F5
		ZIP:			105
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>f6k_030221.htm
<DESCRIPTION>FORM 6-K
<TEXT>
<html><head><title></title></head><body style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><div align="center"><div style="margin-top: 3pt; margin-bottom: 12pt;"><div style="font-size: 1pt; border-top: Black 2.5pt solid; border-bottom: Black 1.1pt solid; width: 100%;">&#160;</div></div><p style="font-size: 14pt;" align="center"><strong>UNITED STATES</strong><br /><strong>SECURITIES AND EXCHANGE COMMISSION</strong><br /><strong>Washington, D.C. 20549</strong></p><p style="font-size: 14pt;" align="center"><strong>Form 6-K<!--Form 6-K--></strong></p><p style="text-align: center;"><strong></strong></p><p style="text-align: center;"><strong>REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16 <br />UNDER THE SECURITIES EXCHANGE ACT OF 1934</strong></p><p style="text-align: center;"><strong></strong><strong>For the month of: March, 2021</strong></p><p style="text-align: center;"><strong>Commission File Number:</strong> <strong>1-14542</strong></p><p style="text-align: center;"><font style="font-size: 12pt;"><strong>ASIA PACIFIC WIRE & CABLE CORPORATION LIMITED</strong></font><br />(Translation of registrant's name into English)</p><!--<p style="text-align: center;"><strong>Bermuda</strong> <br/>(Jurisdiction of incorporation or organization)</p>--><p style="text-align: center;"><strong>15/Fl. B, No. 77, Sec. 2, Dunhua South Road, Taipei, 106, Taiwan, Republic of China</strong><br />(Address of principal executive office)</p></div><p>Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.<br />Form 20-F [&#160;X ] &#160;&#160;&#160;&#160;&#160;Form 40-F [&#160;&#160; ]</p><p>Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): __<u>&#160;</u></p><p>Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): __<u>&#160;</u></p><hr style="page-break-after: always;" noshade="noshade" /><p><p>The Registrant issued a press release on&#160;January 4, 2021, a copy of which is attached hereto as Exhibit 99.1 and is incorporated herein by reference. <br /><br /><a href="exh_991.htm">Exhibit 99.1. Press release dated January 4, 2021</a></p></p><hr style="page-break-after: always;" noshade="noshade" /><p style="text-align: center;"><strong>SIGNATURES</strong></p><p>Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</p><table style="font-family: Times New Roman; font-size: 10pt;" border="0" width="100%" cellspacing="0" cellpadding="0"><tr valign="top"><td style="width: 33%">&#160;</td><td style="width: 3%">&#160;</td><td style="text-align: left; width: 23%"><strong>ASIA PACIFIC WIRE &amp; CABLE <br />CORPORATION LIMITED</strong></td></tr><tr valign="top"><td>&#160;</td><td>&#160;</td><td style="text-align: left">(Registrant)</td></tr><tr valign="top"><td>&#160;</td><td>&#160;</td><td style="text-align: left">&#160;</td></tr><tr valign="top"><td>&#160;</td><td>&#160;</td><td style="text-align: left"></td></tr><tr valign="top"><td>Date: March 2, 2021</td><td style="text-align: right">By:&#160;&#160;</td><td style="text-decoration: underline; text-align: left">/s/ Ivan Hsia</td></tr><tr valign="top"><td>&#160;</td><td style="text-align: right">&#160;&#160;</td><td style="text-align: left">Ivan Hsia</td></tr><tr valign="top"><td>&#160;</td><td>&#160;</td><td style="text-align: left">Chief Financial Officer</td></tr><tr valign="top"><td>&#160;</td><td>&#160;</td><td style="text-align: left"></td></tr></table></body></html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>exh_991.htm
<DESCRIPTION>PRESS RELEASE
<TEXT>
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<p style="text-align: right;"><strong>EXHIBIT 99.1</strong></p>

<p style="text-align: center;"><font style="font-size: 14pt;"><strong>Asia Pacific Wire & Cable Corporation Ltd. Reports Third Quarter
2020 Financial Results</strong></font></p>

<p style="text-align: center;"><strong></strong></p>

<p>

<p align="left">TAIPEI, Taiwan, Jan. 04, 2021 (GLOBE NEWSWIRE) -- Asia Pacific Wire &amp; Cable Corporation Limited (NASDAQ: APWC) ("APWC"
or the "Company"), a leading manufacturer of wire and cable products for the telecommunications and electric-power industries in the Asia-Pacific
region, today announced the Company's financial results for the nine months ended September 30, 2020. Unless otherwise indicated, all
data are reported in U.S. Dollars at the exchange rate prevailing on the date of the event or result reported.<br ></p>

<table style="width:100%; border-collapse:collapse !important;;border-collapse: collapse; ">
  <tr>
    <td colspan="8" style="vertical-align: bottom ; "><strong>First Nine Months 2020 Financial Results&#160;(Ended September 30, 2020), and</strong>
        <strong>2019 comparative results</strong></td></tr>
  <tr>
    <td colspan="8" style="vertical-align: bottom ; ">&#160;</td></tr>
  <tr>
    <td style="vertical-align: bottom ; ">&#160;</td>
    <td colspan="2" style="vertical-align: bottom ; "><u>First 9 Months 2020</u></td>
    <td colspan="3" style="vertical-align: bottom ; "><u>First 9 Months 2019</u></td>
    <td colspan="2" style="vertical-align: bottom ; "><u>CHANGE</u></td></tr>
  <tr>
    <td style="vertical-align: bottom ; ">Revenues</td>
    <td style="vertical-align: bottom ; ">$</td>
    <td style="vertical-align: bottom ; ">207.2 million</td>
    <td style="vertical-align: bottom ; ">$</td>
    <td colspan="2" style="vertical-align: bottom ; ">249.7 million</td>
    <td colspan="2" style="padding-right: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">(17.0)%</td></tr>
  <tr>
    <td style="vertical-align: bottom ; ">Operating Profit/(Loss)</td>
    <td style="vertical-align: bottom ; ">$</td>
    <td style="vertical-align: bottom ; ">5.9 million</td>
    <td style="vertical-align: bottom ; ">$</td>
    <td colspan="2" style="vertical-align: bottom ; ">(3.1) million</td>
    <td colspan="2" style="padding-right: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">294.5%</td></tr>
  <tr>
    <td style="vertical-align: bottom ; ">Net Income/(Loss)</td>
    <td style="vertical-align: bottom ; ">$</td>
    <td style="vertical-align: bottom ; ">0.4 million</td>
    <td style="vertical-align: bottom ; ">$</td>
    <td colspan="2" style="vertical-align: bottom ; ">(2.0) million</td>
    <td colspan="2" style="padding-right: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">118.1%</td></tr>
  <tr>
    <td style="vertical-align: bottom ; ">EPS<sup>(1)</sup></td>
    <td style="vertical-align: bottom ; ">$</td>
    <td style="vertical-align: bottom ; ">0.03</td>
    <td style="vertical-align: bottom ; ">$</td>
    <td colspan="2" style="padding-right: 0 ; text-align: left ; vertical-align: middle; vertical-align: bottom ; ">(0.14)</td>
    <td colspan="2" style="padding-right: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">121.4%</td></tr>
  <tr>
    <td colspan="8" style="vertical-align: bottom ; ">&#160;</td></tr>
  <tr>
    <td colspan="8" style="vertical-align: bottom ; "><sup>(1)</sup>The calculation of the earnings per share is based on 13,819,669 and 13,819,669
        basic and diluted weighted average common shares issued and outstanding for the nine months ended September 30, 2020 and 2019, respectively.</td></tr>
  </table>

<p><strong>First Nine Months 2020 Results</strong>&#160;</p>

<p>Revenues for the nine months ended September 30, 2020, were $207.2 million, a decrease of 17.0% from $249.7 million for the
nine months ended September 30, 2019. &#160;The decrease was primarily attributable to revenue decreases in the Company&#8217;s
Thailand, North Asia, and Rest of World (&#8220;ROW&#8221;) regions. Net revenue in the Company&#8217;s Thailand region decreased
by 21.8%, primarily due to decreased sales of low margin products. Revenues in the Company's North Asia region decreased by 16.0%,
primarily due to the cessation of manufacturing operations of Shanghai Asia Pacific Electric Co., Ltd. (&#8220;Yayang&#8221;)
in October 2019. Revenues in the Company's Rest of World ("ROW") region decreased by 8.7%, primarily due to Singapore not reaching
full resumption of work for reasons associated with COVID-19. The Company's North Asia region includes China and Hong Kong; the
Thailand region consists of operations and sales within Thailand; the ROW region includes Singapore, Australia and the other markets
where APWC has operations or sales outside of the Thailand region and North Asia region.</p>

<p>Operating profit for the nine months ended September 30, 2020 increased to $5.9 million from a loss of $(3.1) million for the nine
months ended September 30, 2019. &#160;Operating profit margin increased from a loss of (1.2)% in 2019 to a profit of 2.9% in 2020. &#160;In
the Thailand region, operating profit margin increased from a loss of (0.4)% to a profit of 7.6%, which was attributable primarily to
the increase in sales of higher profit margin products.&#160;In the North Asia region, operating profit margin increased from 0.9% in
2019 to 3.8% for the same period in 2020, primarily attributable to a decrease in lower margin products and severance expenses. The ROW
region&#8217;s operating loss margin decreased from (2.8)% in 2019 to (2.3)% in 2020, primarily attributable to abating competition for
reasons associated with COVID-19.</p>

<p>Selling, general and administrative expenses for the nine months ended September 30, 2020 were $18.2 million, compared to $19.0
million reported for the nine months ended September 30, 2019. &#160;Net income attributable to APWC shareholders was $0.4 million
for the first nine months of 2020, compared to a net loss of $(2.0) million for the same period in 2019. &#160;The increase in
net income was primarily due to an increase in gross profit. The weighted average number of shares issued and outstanding was
13.82 million for the nine months ended September 30, 2020 and 2019.</p>



<p></p>

<p><strong>Financial Condition</strong></p>

<p>APWC reported $44.6 million in cash and cash equivalents as of September 30, 2020, compared to cash and cash equivalents of $53.7 million
as of December 31, 2019.</p>

<p>Current assets totaled $237.2 million as of September 30, 2020, compared to $239.5 million as of December 31, 2019. &#160;Working capital
was $173.2 million as of September 30, 2020. &#160;Short term bank loans were $12.9 million at September 30, 2020, an increase from $11.4
million at the end of 2019. &#160;The Company had $3.4 million in long-term debt outstanding at September 30, 2020, compared to $0.0 in
long-term debt as of December 31, 2019. Shareholder's equity attributable to APWC was $150.3 million as of September 30, 2020, compared
to $153.9 million as of December 31, 2019.</p>

<p>APWC reported $6.3 million in cash generated from operations during the nine months ended September 30, 2020, compared to cash used
in operations of $2.0 million in the corresponding period in 2019. The increase in cash generated from operations in 2020 was primarily
attributable to improved product margin. The Company reported $19.3 million in cash outflows from investing activities during the nine
months ended September 30, 2020, compared to $2.9 million in cash outflows in the same period of 2019. The increase in cash used for investing
activities in the first nine months of 2020 was attributable primarily to the increase in purchases of property, plant and equipment.
APWC reported $6.0. million in cash inflows from financing activities during the first nine months of 2020, compared to $6.5 million in
cash outflows from financing activities in the same period of 2019. The cash inflows in 2020 was primarily attributable to an increase
in borrowing.</p>

<p>We encourage shareholders to visit the Company's website for further information (www.apwcc.com). Information on the Company's
website or any other website does not constitute a portion of this release.</p>

<p><strong>About Asia Pacific Wire &amp; Cable Corporation</strong></p>

<p>Asia Pacific Wire &amp; Cable Corporation is principally engaged in the manufacture and distribution of telecommunications (copper
and fiber optic) and power cable and enameled wire products in the Asia Pacific region, primarily in Thailand, China, Singapore and Australia.
The Company manufactures and distributes its own wire and cable products and also distributes wire and cable products manufactured by
its principal shareholder, Pacific Electric Wire &amp; Cable Company, a Taiwanese company. The Company also provides project engineering
services in the supply, delivery and installation ("SDI") of power cables to certain of its customers.</p>

<p><strong>Safe Harbor Statement</strong></p>

<p>This release contains certain "forward-looking statements" relating to the Company, its business, and its subsidiary companies. These
forward-looking statements are often identified by the use of forward-looking terminology such as "believes", "anticipates", "expects",
&#8220;estimates&#8221;, &#8220;intends&#8221;, &#8220;plans&#8221; or similar expressions. Such forward looking statements involve known
and unknown risks and uncertainties that may cause actual results to be materially different from those described herein as believed,
anticipated, expected, estimated, intended or planned. Investors should not place undue reliance on these forward-looking statements,
which speak only as of the date of this press release. The Company's actual results could differ materially from those anticipated in
these forward-looking statements as a result of a variety of factors, including those discussed in the Company's periodic reports that
are filed with the Securities and Exchange Commission and available on its website (www.sec.gov). All forward-looking statements attributable
to the Company or to persons acting on its behalf are expressly qualified in their entirety by these factors other than as required under
the securities laws. The Company does not assume a duty to update these forward-looking statements.</p>

<table align="center" style="width:100%; border-collapse:collapse !important;;border-collapse: collapse; ">
  <tr>
    <td style="vertical-align: top ; "><strong>Contact:</strong><br ><em>Investor Relations Contact:</em><br ><em>Skyline&#160;Corporate&#160;Communications&#160;Group,&#160;LLC</em><br ><em>Lisa
        Gray, Senior Account Manager</em><br ><em>One&#160;Rockefeller&#160;Plaza,&#160;11th&#160;Floor</em><br ><em>New&#160;York,&#160;NY&#160;10020</em><br ><em>Office:&#160;(646)&#160;893-5835</em><br ><em>Email:&#160;</em><em>lisa@skylineccg.com</em></td>
    <td style="vertical-align: middle ; ">&#160;</td></tr>
  </table>

<p>&nbsp;</p>

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<table style="width:100%; border-collapse:collapse !important;;border-collapse: collapse; ">
  <tr>
    <td colspan="10" style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">ASIA PACIFIC WIRE &amp; CABLE CORPORATION
        LIMITED AND SUBSIDIARIES</td></tr>
  <tr>
    <td colspan="10" style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">CONSOLIDATED INCOME STATEMENTS</td></tr>
  <tr>
    <td colspan="10" style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">(Unaudited)</td></tr>
  <tr>
    <td colspan="10" style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">(Amounts in thousands of US Dollars, except
        share data)</td></tr>
  <tr>
    <td colspan="10" style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">&#160;&#160;&#160;&#160;&#160;&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td colspan="7" style="text-align: center ; vertical-align: middle; vertical-align: middle ; "><strong>For the nine months</strong></td></tr>
  <tr>
    <td style="vertical-align: bottom ; ">&#160;</td>
    <td style="vertical-align: bottom ; ">&#160;</td>
    <td style="vertical-align: bottom ; ">&#160;</td>
    <td colspan="7" style="text-align: center ; vertical-align: middle; vertical-align: middle ; "><strong>ended Sept 30,</strong></td></tr>
  <tr>
    <td style="max-width:43%; width:43%; min-width:43%;;vertical-align: bottom ; ">&#160;</td>
    <td style="max-width:1%; width:1%; min-width:1%;;vertical-align: bottom ; ">&#160;</td>
    <td style="max-width:1%; width:1%; min-width:1%;;vertical-align: bottom ; ">&#160;</td>
    <td style="max-width:1%; width:1%; min-width:1%;;padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="max-width:25%; width:25%; min-width:25%;;padding-left: 0 ; padding-right: 0 ; text-align: center ; vertical-align: middle; vertical-align: middle ; "><strong>2020
        </strong></td>
    <td style="max-width:1%; width:1%; min-width:1%;;padding-left: 0 ; text-align: center ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="max-width:1%; width:1%; min-width:1%;;text-align: center ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="max-width:1%; width:1%; min-width:1%;;padding-right: 0 ; text-align: center ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="max-width:25%; width:25%; min-width:25%;;padding-left: 0 ; padding-right: 0 ; text-align: center ; vertical-align: middle; vertical-align: middle ; "><strong>2019
        </strong></td>
    <td style="max-width:1%; width:1%; min-width:1%;;padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td style="vertical-align: bottom ; ">&#160;</td>
    <td style="vertical-align: bottom ; ">&#160;</td>
    <td style="vertical-align: bottom ; ">&#160;</td>
    <td colspan="3" style="border-bottom: solid black 1pt ; text-align: center ; vertical-align: middle; vertical-align: middle ; "><strong> (Unaudited)</strong></td>
    <td style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td colspan="3" style="border-bottom: solid black 1pt ; text-align: center ; vertical-align: middle; vertical-align: middle ; "><strong> (Unaudited)</strong></td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Revenue</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">$</td>
    <td style="padding-left: 0 ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">207,204</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">$</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">249,659</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Cost of sales</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(183,197</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(234,585</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Gross profit</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">24,007</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">15,074</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td colspan="3" style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td colspan="3" style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Other operating income</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">450</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">950</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Selling, general and administrative expenses</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(18,176</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(19,025</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Other operating expenses</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(344</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(52</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Operating profit / (loss)</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
        5,937</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(3,053</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td colspan="3" style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td colspan="3" style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
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    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(563</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(821</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Finance income</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">228</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">393</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
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    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(1</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(2</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td></tr>
  <tr>
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    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(637</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">1,543</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Other income</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">919</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">644</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Other expense</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">-</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(1</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Profit before tax</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
        5,883</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(1,297</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Income tax expense</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(2,647</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(964</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Profit/(Loss) for the period</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">$</td>
    <td style="border-bottom: double black 3pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">3,236</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: bottom ; ">&#160;</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">$</td>
    <td style="border-bottom: double black 3pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(2,261</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td colspan="3" style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: bottom ; ">&#160;</td>
    <td colspan="3" style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Attributable to:</td>
    <td colspan="3" style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td colspan="3" style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Equity holders of the parent</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">$</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">357</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">$</td>
    <td style="border-bottom: double black 3pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(1,974</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Non-controlling interests</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">$</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">2,879</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">$</td>
    <td style="border-bottom: double black 3pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(287</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Basic and diluted profit / (loss) per share</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">$</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">0.03</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">$</td>
    <td style="border-bottom: double black 3pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(0.14</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Basic and diluted weighted average common <br >shares outstanding</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: bottom ; ">13,819,669</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: bottom ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: bottom ; ">&#160;</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: bottom ; ">&#160;</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: bottom ; ">13,819,669</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: bottom ; ">&#160;</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  </table>

<p>&nbsp;</p>

<p></p>

<!-- Field: Page; Sequence: 4 -->
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    <!-- Field: /Page -->

<p><br ></p>

<table style="width:100%; border-collapse:collapse !important;;border-collapse: collapse; ">
  <tr>
    <td colspan="10" style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">ASIA PACIFIC WIRE &amp; CABLE CORPORATION
        LIMITED AND SUBSIDIARIES</td></tr>
  <tr>
    <td colspan="10" style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME</td></tr>
  <tr>
    <td colspan="10" style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">(Unaudited)</td></tr>
  <tr>
    <td colspan="10" style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">(Amounts in thousands of US Dollars, except
        share data)</td></tr>
  <tr>
    <td colspan="10" style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">&#160;&#160;&#160;&#160;&#160;&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td colspan="7" style="text-align: center ; vertical-align: middle; vertical-align: middle ; "><strong>For the nine months</strong></td></tr>
  <tr>
    <td style="vertical-align: bottom ; ">&#160;</td>
    <td style="vertical-align: bottom ; ">&#160;</td>
    <td style="vertical-align: bottom ; ">&#160;</td>
    <td colspan="7" style="text-align: center ; vertical-align: middle; vertical-align: middle ; "><strong>ended Sept 30,</strong></td></tr>
  <tr>
    <td style="max-width:1%; width:1%; min-width:1%;;vertical-align: bottom ; ">&#160;</td>
    <td style="max-width:43%; width:43%; min-width:43%;;vertical-align: bottom ; ">&#160;</td>
    <td style="max-width:1%; width:1%; min-width:1%;;vertical-align: bottom ; ">&#160;</td>
    <td style="max-width:1%; width:1%; min-width:1%;;padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="max-width:25%; width:25%; min-width:25%;;padding-left: 0 ; padding-right: 0 ; text-align: center ; vertical-align: middle; vertical-align: middle ; "><strong>2020
        </strong></td>
    <td style="max-width:1%; width:1%; min-width:1%;;padding-left: 0 ; text-align: center ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="max-width:1%; width:1%; min-width:1%;;text-align: center ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="max-width:1%; width:1%; min-width:1%;;padding-right: 0 ; text-align: center ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="max-width:25%; width:25%; min-width:25%;;padding-left: 0 ; padding-right: 0 ; text-align: center ; vertical-align: middle; vertical-align: middle ; "><strong>2019
        </strong></td>
    <td style="max-width:1%; width:1%; min-width:1%;;padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td style="vertical-align: bottom ; ">&#160;</td>
    <td style="vertical-align: bottom ; ">&#160;</td>
    <td style="vertical-align: bottom ; ">&#160;</td>
    <td colspan="3" style="border-bottom: solid black 1pt ; text-align: center ; vertical-align: middle; vertical-align: middle ; "><strong> (Unaudited)</strong></td>
    <td style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td colspan="3" style="border-bottom: solid black 1pt ; text-align: center ; vertical-align: middle; vertical-align: middle ; "><strong> (Unaudited)</strong></td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Profit/(Loss) for the period</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">$</td>
    <td style="padding-left: 0 ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">3,236</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">$</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(2,261</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Other comprehensive income</td>
    <td colspan="3" style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td colspan="3" style="vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Other comprehensive income to be reclassified <br >to profit or loss in subsequent periods:</td>
    <td colspan="3" style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td colspan="3" style="vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td colspan="2" style="vertical-align: middle ; ">Exchange differences on translation of <br >foreign operations, net of tax of nil</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(7,268</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">4,721</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td colspan="2" style="vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(7,268</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">4,721</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
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    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td colspan="3" style="vertical-align: middle ; ">&#160;</td></tr>
  <tr>
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    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(1,565</td>
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    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">425</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">&#160;</td>
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    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">313</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(85</td>
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  <tr>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td colspan="2" style="vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(1,252</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">340</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
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    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">227</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(135</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td colspan="2" style="vertical-align: middle ; ">Income tax effect</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(45</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">27</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td colspan="2" style="vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">182</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(108</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td colspan="3" style="vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td colspan="3" style="vertical-align: middle ; ">&#160;</td></tr>
  <tr>
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    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(8,338</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">4,953</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Total comprehensive (loss) / income for the <br >period, net of tax</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(5,102</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">2,692</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
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    <td colspan="3" style="vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td colspan="3" style="vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Equity holders of the parent</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(3,559</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(791</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td></tr>
  <tr>
    <td colspan="3" style="vertical-align: middle ; ">Non-controlling interests</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(1,543</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">3,483</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">$</td>
    <td style="border-bottom: double black 3pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">(5,102</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">)</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">$</td>
    <td style="border-bottom: double black 3pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">2,692</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
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<p><br ></p>

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<p></p>

<table style="width:100%; border-collapse:collapse !important;;border-collapse: collapse; ">
  <tr>
    <td colspan="6" style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">ASIA PACIFIC WIRE &amp; CABLE CORPORATION LIMITED
        AND SUBSIDIARIES</td></tr>
  <tr>
    <td colspan="6" style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">CONSOLIDATED BALANCE SHEETS</td></tr>
  <tr>
    <td colspan="6" style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">(In thousands of US Dollars, except share data)</td></tr>
  <tr>
    <td style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td colspan="2" style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td colspan="2" style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td colspan="2" style="border-bottom: solid black 1pt ; text-align: center ; vertical-align: middle; vertical-align: middle ; "><strong>As
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    <td style="text-align: center ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td colspan="2" style="border-bottom: solid black 1pt ; text-align: center ; vertical-align: middle; vertical-align: middle ; "><strong>As
        of</strong><br ><strong>December 31, 2019</strong><br ><strong>(Audited)</strong></td></tr>
  <tr>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td colspan="2" style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td colspan="2" style="vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">Assets</td>
    <td colspan="2" style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td colspan="2" style="vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">Current assets</td>
    <td colspan="2" style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td colspan="2" style="vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td style="max-width:45%; width:45%; min-width:45%;;vertical-align: middle ; ">Cash and cash equivalents</td>
    <td style="max-width:2%; width:2%; min-width:2%;;padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">$</td>
    <td style="max-width:25%; width:25%; min-width:25%;;padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">44,584</td>
    <td style="max-width:1%; width:1%; min-width:1%;;text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="max-width:2%; width:2%; min-width:2%;;padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">$</td>
    <td style="max-width:25%; width:25%; min-width:25%;;padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">53,673</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">Trade receivables</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">66,626</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">74,077</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">Other receivables</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">9,692</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">6,868</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">Contract assets</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">1,795</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">4,686</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">Due from related parties</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">10,471</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">11,566</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">Inventories</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">98,214</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">85,187</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">Prepayments</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">3,861</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">1,926</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">Other current assets</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">1,958</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">1,521</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">237,201</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">239,504</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">Non-current assets</td>
    <td colspan="2" style="padding-right: 0 ; vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td colspan="2" style="padding-left: 0 ; vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">Financial assets at fair value through <br >other comprehensive income</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">2,454</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">4,062</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">Property, plant and equipment</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">47,370</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">41,747</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">Right of use assets</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">3,368</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">3,735</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">Prepaid land lease payments</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">-</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">-</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">Investment properties</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">5,866</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">730</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">Intangible assets</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">187</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">128</td></tr>
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    <td style="vertical-align: middle ; ">Investments in associates accounted from <br >using equity method</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">881</td>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">935</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">Deferred tax assets</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">4,207</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">3,939</td></tr>
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    <td style="vertical-align: middle ; ">Other non-current assets</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">3,966</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: solid black 1pt ; padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">4,131</td></tr>
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    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="border-top: solid black 1pt ; border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-top: solid black 1pt ; border-bottom: solid black 1pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">68,299</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-top: solid black 1pt ; border-bottom: solid black 1pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-top: solid black 1pt ; border-bottom: solid black 1pt ; padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">59,407</td></tr>
  <tr>
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    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">$</td>
    <td style="border-bottom: double black 3pt ; padding-right: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">305,500</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">$</td>
    <td style="border-bottom: double black 3pt ; padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">298,911</td></tr>
  <tr>
    <td style="vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: left ; vertical-align: middle; vertical-align: middle ; ">&#160;</td>
    <td style="padding-left: 0 ; text-align: right ; vertical-align: middle; vertical-align: middle ; ">&#160;</td></tr>
  </table>

<p>&nbsp;</p>

<p></p>

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<p><br ></p>

<table style="width: 100%; border-collapse: collapse; border-collapse: collapse">
  <tr>
    <td colspan="7" style="text-align: center; vertical-align: middle">ASIA PACIFIC WIRE &amp; CABLE CORPORATION LIMITED
        AND SUBSIDIARIES</td></tr>
  <tr>
    <td colspan="7" style="text-align: center; vertical-align: middle">CONSOLIDATED BALANCE SHEETS</td></tr>
  <tr>
    <td colspan="7" style="text-align: center; vertical-align: middle">(In thousands of US Dollars, except share data)</td></tr>
  <tr>
    <td colspan="7" style="text-align: center; vertical-align: middle">&#160;&#160;&#160;&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">&#160;</td>
    <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; vertical-align: middle"><strong>As
        of</strong><br ><strong>Sept 30, 2020</strong><br ><strong>(Unaudited)</strong></td>
    <td style="text-align: center; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="3" style="border-bottom: black 1pt solid; text-align: center; vertical-align: middle"><strong>As
        of</strong><br ><strong>December 31, 2019</strong><br ><strong>(Audited)</strong></td></tr>
  <tr>
    <td style="vertical-align: middle">Liabilities</td>
    <td colspan="2" style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle">&#160;</td>
    <td colspan="3" style="vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Current liabilities</td>
    <td colspan="2" style="vertical-align: middle ; ">&#160;</td>
    <td style="vertical-align: middle">&#160;</td>
    <td colspan="3" style="vertical-align: middle ; ">&#160;</td></tr>
  <tr>
    <td style="max-width: 46%; min-width: 46%; vertical-align: middle">Interest-bearing loans and borrowings</td>
    <td style="max-width: 1%; min-width: 1%; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">$</td>
    <td style="max-width: 25%; min-width: 25%; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">12,872&#160;</td>
    <td style="max-width: 1%; min-width: 1%; text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="max-width: 25%; min-width: 25%; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">11,356</td>
    <td style="max-width: 1%; min-width: 1%; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Trade and other payables</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">18,737&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">16,879</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Due to related parties</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">10,731&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">3,284</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Financial liabilities at fair value through profit or loss</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">-&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">3</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Accruals</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">12,458&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">14,437</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Current tax liabilities</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">3,330&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">2,872</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Employee benefit liabilities</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">2,101&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">1,888</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Financial lease liabilities</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">564&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">574</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Other current liabilities</td>
    <td style="border-bottom: black 1pt solid; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="border-bottom: black 1pt solid; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">3,196&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="border-bottom: black 1pt solid; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">2,356</td>
    <td style="border-bottom: black 1pt solid; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">63,989&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">53,649</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">&#160;</td>
    <td colspan="2" style="padding-left: 0; text-align: left; vertical-align: middle">&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="3" style="padding-left: 0; text-align: left; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Non-current liabilities</td>
    <td colspan="2" style="padding-left: 0; text-align: left; vertical-align: middle">&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="3" style="padding-left: 0; text-align: left; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Interest-bearing loans and borrowings</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">3,400&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">-</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Employee benefit liabilities</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">9,943&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">10,434</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Financial lease liabilities</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">1,825&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">2,254</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Deferred tax liabilities</td>
    <td style="border-bottom: black 1pt solid; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="border-bottom: black 1pt solid; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">4,217&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="border-bottom: black 1pt solid; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">4,139</td>
    <td style="border-bottom: black 1pt solid; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">19,385&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">16,827</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Total liabilities</td>
    <td style="border-bottom: black 1pt solid; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="border-bottom: black 1pt solid; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">83,374&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="border-bottom: black 1pt solid; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">70,476</td>
    <td style="border-bottom: black 1pt solid; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">&#160;</td>
    <td colspan="2" style="padding-left: 0; text-align: left; vertical-align: middle">&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="3" style="padding-left: 0; text-align: left; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Equity</td>
    <td colspan="2" style="padding-left: 0; text-align: left; vertical-align: middle">&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="3" style="padding-left: 0; text-align: left; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Issued capital</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">138&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">138</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Additional paid-in capital</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">110,416&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">110,416</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Treasury shares</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">(38)</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">(38</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">)</td></tr>
  <tr>
    <td style="vertical-align: middle">Retained earnings</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">53,741&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">53,384</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Other components of equity</td>
    <td style="border-bottom: black 1pt solid; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="border-bottom: black 1pt solid; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">(13,962)</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="border-bottom: black 1pt solid; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">(10,046</td>
    <td style="border-bottom: black 1pt solid; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">)</td></tr>
  <tr>
    <td style="vertical-align: middle">Equity attributable to equity holders of the parent</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">150,295&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
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  <tr>
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    <td style="border-bottom: black 1pt solid; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="border-bottom: black 1pt solid; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">71,831&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
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  <tr>
    <td style="vertical-align: middle">Total equity</td>
    <td style="border-bottom: black 1pt solid; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">$</td>
    <td style="border-bottom: black 1pt solid; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">222,126&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
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    <td style="border-bottom: black 1pt solid; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Total liabilities and equity</td>
    <td style="border-bottom: black 3pt double; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">$</td>
    <td style="border-bottom: black 3pt double; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">305,500&#160;</td>
    <td style="text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
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    <td style="border-bottom: black 3pt double; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="max-width: 45%; min-width: 45%; vertical-align: middle">&#160;</td>
    <td style="max-width: 1%; min-width: 1%; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="max-width: 25%; min-width: 25%; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="max-width: 1%; min-width: 1%; text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="max-width: 25%; min-width: 25%; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">&#160;</td>
    <td style="max-width: 1%; min-width: 1%; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="max-width: 45%; min-width: 45%; vertical-align: middle">&#160;</td>
    <td style="max-width: 1%; min-width: 1%; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="max-width: 25%; min-width: 25%; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="max-width: 1%; min-width: 1%; text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="max-width: 25%; min-width: 25%; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">&#160;</td>
    <td style="max-width: 1%; min-width: 1%; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
</table>

<p style="margin: 0">&nbsp;</p>

<p style="margin: 0"></p>

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<p style="margin: 0">&nbsp;</p>

<table style="width:100%; border-collapse:collapse !important;;border-collapse: collapse; ">
  <tr>
    <td style="max-width: 45%; min-width: 45%; vertical-align: middle">&#160;</td>
    <td style="max-width: 1%; min-width: 1%; padding-right: 0; text-align: right; vertical-align: middle">&#160;</td>
    <td style="max-width: 25%; min-width: 25%; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="max-width: 1%; min-width: 1%; text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="max-width: 25%; min-width: 25%; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle">&#160;</td>
    <td style="max-width: 1%; min-width: 1%; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td colspan="7" style="text-align: center; vertical-align: middle">ASIA PACIFIC WIRE &amp; CABLE CORPORATION LIMITED
        AND SUBSIDIARIES</td></tr>
  <tr>
    <td colspan="7" style="text-align: center; vertical-align: middle">CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS</td></tr>
  <tr>
    <td colspan="7" style="text-align: center; vertical-align: middle">(Unaudited)</td></tr>
  <tr>
    <td colspan="7" style="text-align: center; vertical-align: middle">(In thousands of U.S. Dollars)</td></tr>
  <tr>
    <td colspan="2" style="text-align: center; vertical-align: middle">&#160;</td>
    <td colspan="2" style="text-align: center; vertical-align: middle">&#160;</td>
    <td colspan="3" style="text-align: center; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="max-width: 45%; min-width: 45%; vertical-align: bottom">&#160;</td>
    <td style="max-width: 2%; min-width: 2%; vertical-align: bottom">&#160;</td>
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    <td style="max-width: 1%; min-width: 1%; text-align: center; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td colspan="4" style="text-align: center; vertical-align: middle"><strong>ended Sept 30,</strong>&#160;&#160;&#160;</td>
    <td style="text-align: center; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-left: 0; padding-right: 0; text-align: center; vertical-align: middle; vertical-align: middle"><strong>2020 </strong></td>
    <td style="padding-left: 0; text-align: center; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="padding-right: 0; text-align: center; vertical-align: middle">&#160;<strong>2019 </strong></td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="border-bottom: black 1pt solid; vertical-align: bottom">&#160;</td>
    <td style="border-bottom: black 1pt solid; text-align: center; vertical-align: middle; vertical-align: middle"><strong>(Unaudited)</strong></td>
    <td style="text-align: center; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; vertical-align: middle"><strong>(Unaudited)</strong><strong><br ></strong></td>
    <td style="border-bottom: black 1pt solid; text-align: center; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="max-width: 45%; width: 45%; min-width: 45%; vertical-align: middle">Net cash provided by / (used in) operating activities&#160;
        &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;
        &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;
        &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;
        &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;
        &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;&#160;</td>
    <td style="max-width: 2%; width: 2%; min-width: 2%; vertical-align: middle">$</td>
    <td style="max-width: 25%; width: 25%; min-width: 25%; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">6,258</td>
    <td style="max-width: 1%; width: 1%; min-width: 1%; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="max-width: 1%; width: 1%; min-width: 1%; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">$</td>
    <td style="max-width: 25%; width: 25%; min-width: 25%; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">(2,025</td>
    <td style="max-width: 1%; width: 1%; min-width: 1%; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">)</td></tr>
  <tr>
    <td style="vertical-align: middle">Net cash used in investing activities</td>
    <td style="vertical-align: middle">&#160;</td>
    <td style="padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">(19,335</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">)</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">(2,945</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">)</td></tr>
  <tr>
    <td style="vertical-align: middle">Net cash (used in) financing activities</td>
    <td style="vertical-align: middle">&#160;</td>
    <td style="padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
        &#160;&#160; 5,973</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">(6,476</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">)</td></tr>
  <tr>
    <td style="vertical-align: middle">Effect of exchange rate on cash and cash equivalents</td>
    <td style="border-bottom: black 1pt solid; vertical-align: middle">&#160;</td>
    <td style="border-bottom: black 1pt solid; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">(1,985</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">)</td>
    <td style="border-bottom: black 1pt solid; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="border-bottom: black 1pt solid; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">1,414</td>
    <td style="border-bottom: black 1pt solid; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Net decrease in cash and cash equivalents</td>
    <td style="vertical-align: middle">&#160;</td>
    <td style="padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">(9,089</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">)</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">(10,032</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">)</td></tr>
  <tr>
    <td style="vertical-align: middle">Cash and cash equivalents at beginning of period</td>
    <td style="border-bottom: black 1pt solid; vertical-align: middle">&#160;</td>
    <td style="padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">53,673</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">60,778</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">Cash and cash equivalents at end of period&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;
        &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;
        &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;
        &#160; &#160; &#160; &#160; &#160; &#160;</td>
    <td style="border-bottom: black 3pt double; vertical-align: middle">$</td>
    <td style="border-top: black 1pt solid; border-bottom: black 3pt double; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">44,584</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 3pt double; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">$</td>
    <td style="border-top: black 1pt solid; border-bottom: black 3pt double; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">50,746</td>
    <td style="border-top: black 1pt solid; border-bottom: black 3pt double; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle">&#160;</td>
    <td style="vertical-align: middle">&#160;</td>
    <td style="border-top: black 1pt solid; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="border-top: black 1pt solid; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="border-top: black 1pt solid; padding-left: 0; padding-right: 0; text-align: right; vertical-align: middle; vertical-align: middle">&#160;</td>
    <td style="border-top: black 1pt solid; padding-left: 0; text-align: left; vertical-align: middle; vertical-align: middle">&#160;</td></tr>
  </table>

<p>&#160;<br ></p>

<p>&nbsp;</p>

<p>&nbsp;</p>

<p>&nbsp;</p> </p>

<p ></p>

</body>
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</DOCUMENT>
</SEC-DOCUMENT>
