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INCOME AND EXPENSES ITEMS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Analysis of income and expense [abstract] |
Summary of Other Operating Income | 7(a) Other operating income
| 2023 |  | 2022 |  | 2021
| US$’000 |  | US$’000 |  | US$’000
Gain on disposal of investment property | — |  |  | 271 |  |  | — |
Gain on disposal of assets classified as held for sale | — |  |  | 240 |  |  | — |
Gain on disposal of property, plant, and equipment | 39 |  |  | 132 |  |  | 318 |
Rental income | 323 |  |  | 254 |  |  | 179 |
Other operating income – others | 71 |  |  | 129 |  |  | 90 |
Total other operating income | 433 |  |  | 1,026 |  |  | 587 |
Summary of Other Operating Expenses | 7(b) Other operating expenses
| 2023 |  | 2022 |  | 2021
| US$’000 |  | US$’000 |  | US$’000
Impairment of property, plant, and equipment | — |  |  | — |  |  | 7 |
Other operating expenses – others | — |  |  | 3 |  |  | — |
Total other operating expenses | — |  |  | 3 |  |  | 7 |
Summary Of Net Impairment Losses On Financial And Contract Assets | 7(c) Net impairment loss on financial and contract assets
| 2023 |  | 2022 |  | 2021
| US$’000 |  | US$’000 |  | US$’000
Impairment for trade receivables(Note 12(a)) | 75 |  |  | 509 |  |  | 205 |
Impairment for trade receivables for related parties(Note 24(b)) | 4,565 |  |  | — |  |  | 15 |
Reversal of impairment for trade receivables for related parties | — |  |  | (1) |  |  | — |
Total net impairment loss on financial and contract assets | 4,640 |  |  | 508 |  |  | 220 |
Summary of Finance Costs and Finance Income | 7(d) Finance costs
| 2023 |  | 2022 |  | 2021
| US$’000 |  | US$’000 |  | US$’000
Interest on loans and borrowings | 2,301 |  |  | 1,408 |  |  | 1,027 |
Interest on leases liabilities | 98 |  |  | 80 |  |  | 70 |
Total interest expenses | 2,399 |  |  | 1,488 |  |  | 1,097 |
Bank charges | 128 |  |  | 162 |  |  | 154 |
Total finance costs | 2,527 |  |  | 1,650 |  |  | 1,251 |
7(e) Finance income
| 2023 |  | 2022 |  | 2021
| US$’000 |  | US$’000 |  | US$’000
Interest income | 205 |  |  | 120 |  |  | 123 |
Total finance income | 205 |  |  | 120 |  |  | 123 |
Summary of Other Income | 7(f) Other income
| 2023 |  | 2022 |  | 2021
| US$’000 |  | US$’000 |  | US$’000
Government grants | 74 |  |  | 639 |  |  | 271 |
Net gain on financial instruments | 196 |  |  | 33 |  |  | 259 |
Dividend income | 97 |  |  | 97 |  |  | 106 |
Other income | 203 |  |  | 120 |  |  | 35 |
Total other income | 570 |  |  | 889 |  |  | 671 |
Summary of Depreciation, Amortization and Lease Expense Included in Consolidated Income Statements | 7(g) Depreciation, amortization and lease expense included in the consolidated income statements
| 2023 |  | 2022 |  | 2021
| US$’000 |  | US$’000 |  | US$’000
Included in cost of sales: |  |  |  |  |
Depreciation – property, plant and equipment | 4,077 |  |  | 4,278 |  |  | 3,863 |
Depreciation – right of use assets | 133 |  |  | 133 |  |  | 127 |
Amortization – intangible assets | 26 |  |  | 24 |  |  | 21 |
Lease expenses | 1 |  |  | 1 |  |  | 1 |
Included in selling expenses: |  |  |  |  |
Depreciation – property, plant and equipment | 133 |  |  | 116 |  |  | 108 |
Depreciation – right of use assets | 197 |  |  | 167 |  |  | 144 |
Amortization – intangible assets | — |  |  | — |  |  | — |
Lease expenses | 1 |  |  | 1 |  |  | 1 |
Included in general and administrative expenses: |  |  |  |  |
Depreciation – property, plant and equipment | 580 |  |  | 538 |  |  | 619 |
Depreciation – right of use assets | 456 |  |  | 382 |  |  | 390 |
Amortization – intangible assets | 28 |  |  | 21 |  |  | 26 |
Depreciation – investment properties | 168 |  |  | 176 |  |  | 196 |
Lease expenses | 14 |  |  | 12 |  |  | 4 |
Included in research and development expenses: |  |  |  |  |
Depreciation – property, plant and equipment | 409 |  |  | — |  |  | — |
Depreciation – right of use assets | 4 |  |  | — |  |  | — |
| 6,227 |  |  | 5,849 |  |  | 5,500 |
Summary of Employee Benefits Expenses | 7(h) Employee benefits expenses
| 2023 |  | 2022 |  | 2021
| US$’000 |  | US$’000 |  | US$’000
Included in cost of sales: |  |  |  |  |
Wages and salaries | 12,207 |  |  | 12,555 |  |  | 14,088 |
Labor and health insurance costs | 79 |  |  | 79 |  |  | 77 |
Pension costs | 833 |  |  | 886 |  |  | 828 |
Other employee benefits | 750 |  |  | 734 |  |  | 843 |
Included in selling expenses: |  |  |  |  |
Wages and salaries | 4,221 |  |  | 3,881 |  |  | 4,191 |
Labor and health insurance costs | 10 |  |  | 9 |  |  | 8 |
Pension costs | 359 |  |  | 337 |  |  | 360 |
Other employee benefits | 33 |  |  | 25 |  |  | 36 |
Included in general and administrative expenses: |  |  |  |  |
Wages and salaries | 8,116 |  |  | 7,950 |  |  | 8,435 |
Labor and health insurance costs | 144 |  |  | 103 |  |  | 104 |
Pension costs | 669 |  |  | 608 |  |  | 661 |
Director fees | 323 |  |  | 412 |  |  | 587 |
Other employee benefits | 161 |  |  | 138 |  |  | 222 |
Included in research and development expenses: |  |  |  |  |
Wages and salaries | 676 |  |  | — |  |  | — |
Labor and health insurance costs | 16 |  |  | — |  |  | — |
Pension costs | 42 |  |  | — |  |  | — |
Other employee benefits | 15 |  |  | — |  |  | — |
Total employee benefits expenses | 28,654 |  |  | 27,717 |  |  | 30,440 |

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