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FINANCIAL ASSETS AND FINANCIAL LIABILITIES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Disclosure of detailed information about financial instruments [abstract] |
Summary of Other Financial Assets and Liabilities | 11(a) Other financial assets and liabilities
| As of December 31,
| 2022 |  | 2021
| US$’000 |  | US$’000
Financial assets at fair value through other comprehensive income |  |  |
Equity instrument (Note 11(d)) | 1,553 |  |  | 2,929 |
| 1,553 |  |  | 2,929 |
Financial assets at fair value through profit or loss |  |  |
Foreign exchange forward contracts (Note 11(c)) | 39 |  |  | 249 |
| 39 |  |  | 249 |
Summary of Interest-bearing Loans and Borrowings | Interest bearing loans and borrowings are including current portion $45,576 and $62,083 as of December 31, 2022 and 2021, respectively.
| As of December 31,
| 2022 |  | 2021
| Interest rate | Maturity | Local currency |  |  | Interest rate | Maturity | Local currency |
| % |  | ‘000 | US$’000 |  | % |  | ‘000 | US$’000
Interest-bearing loans and borrowings |  |  |  |  |  |  |  |  |
Bank loans (including bank overdrafts US$1,995 in 2021) | 4.94 | Mar. 2044 | AUD$4,589 | 3,113 |  |  | 3.07 | Mar. 2044 | AUD$7,458 | 5,410 |
Bank loans | 4.50 ~ 4.90 | Jul . 2023 | RMB$30,100 | 4,321 |  |  | 3.85 ~ 4.53 | Jul . 2022 | RMB$41,751 | 6,552 |
Bank loans | 5.42 | Dec. 2023 | SGD$6,000 | 4,470 |  |  | 1.98 | Dec. 2022 | SGD$5,000 | 3,696 |
Bank loans | 2.23 | Feb. 2024 | THB$312,602 | 9,100 |  |  | — | — | — | — |
Trust receipt | 1.60 ~ 2.20 | Jun. 2023 | THB$1,133,838 | 33,006 |  |  | 0.70 ~ 3.30 | Jun. 2022 | THB$1,648,835 | 49,729 |
Trust receipt | 5.04 ~ 5.81 | Apr. 2023 | SGD$4,994 | 3,721 |  |  | — | — | — | — |
Total |  |  |  | 57,731 |  |  |  |  |  | 65,387 |
Summary Of Foreign Currency Forward Contracts Assets And Liabilities |
| 2022 |  | 2021
| Assets |  | Liabilities |  | Assets |  | Liabilities
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000
Foreign currency forward contracts |  |  |  |  |  |  |
Fair value | 39 |  |  | 6 |  |  | 249 |  |  | — |
Disclosure of detailed information about financial instruments | Set out below is a comparison of the carrying amounts and fair value of our Company’s financial instruments that are carried in the financial statements:
| Carrying amount |  | Fair value
| As of December 31, |  | As of December 31,
| 2022 |  | 2021 |  | 2022 |  | 2021
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000
Financial assets-current |  |  |  |  |  |  |
Financial assets at amortized cost |  |  |  |  |  |  |
Cash and cash equivalents | 54,017 |  |  | 44,507 |  |  | 54,017 |  |  | 44,507 |
Financial assets at fair value at fair value through profit | 39 |  |  | 249 |  |  | 39 |  |  | 249 |
Trade receivables | 81,982 |  |  | 103,564 |  |  | 81,982 |  |  | 103,564 |
Other receivables | 2,397 |  |  | 2,648 |  |  | 2,397 |  |  | 2,648 |
Due from related parties | 11,018 |  |  | 13,965 |  |  | 11,018 |  |  | 13,965 |
Financial assets-non-current |  |  |  |  |  |  |
Financial assets at fair value through other comprehensive income | 1,553 |  |  | 2,929 |  |  | 1,553 |  |  | 2,929 |
Financial assets at amortized cost |  |  |  |  |  |  |
Long-term bank deposits* | 1,354 |  |  | 1,725 |  |  | 1,354 |  |  | 1,725 |
Total | 152,360 |  |  | 169,587 |  |  | 152,360 |  |  | 169,587 |
Financial liabilities-current |  |  |  |  |  |  |
Liabilities at amortized cost |  |  |  |  |  |  |
Interest-bearing loans and borrowings | 45,576 |  |  | 62,083 |  |  | 45,576 |  |  | 62,083 |
Trade and other payables | 39,891 |  |  | 44,784 |  |  | 39,891 |  |  | 44,784 |
Due to related parties | 16,613 |  |  | 11,865 |  |  | 16,613 |  |  | 11,865 |
Accruals | 21,218 |  |  | 23,374 |  |  | 21,218 |  |  | 23,374 |
Lease liabilities | 627 |  |  | 571 |  |  | 627 |  |  | 571 |
Financial liabilities-non-current |  |  |  |  |  |  |
Liabilities at amortized cost |  |  |  |  |  |  |
Interest-bearing loans and borrowings | 12,155 |  |  | 3,304 |  |  | 12,155 |  |  | 3,304 |
Lease liabilities | 1,947 |  |  | 1,916 |  |  | 1,947 |  |  | 1,916 |
Total | 138,027 |  |  | 147,897 |  |  | 138,027 |  |  | 147,897 |
*included in other non-current assets
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets |
| Valuation technique | Significant unobservable inputs | Liquidity discount (2022 and 2021) |  | Sensitivity of the input to fair value
|  |  |  |  | 2022 | 2021
Financial asset |  |  |  |  |  |
Unquoted equity instrument | Market Approach Method | Liquidity Discount | 30% |  | 5% decrease in the discount would increase in fair value by $111 | 5% decrease in the discount would increase in fair value by $209
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income | A reconciliation of the beginning and closing balances is summarized below:
| 2022 |  | 2021
| US$’000 |  | US$’000
At January 1 | 2,929 |  |  | 2,271 |
Re-measurement financial assets to fair value, recognized in other comprehensive (loss) /income | (1,352) |  |  | 734 |
Exchange difference on translation | (24) |  |  | (76) |
At December 31 | 1,553 |  |  | 2,929 |

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