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FINANCIAL ASSETS AND FINANCIAL LIABILITIES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
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,
| 2023 |  | 2022
| US$’000 |  | US$’000
Financial assets at fair value through other comprehensive income |  |  |
Equity instrument (Note 11(d)) | 2,902 |  |  | 1,553 |
| 2,902 |  |  | 1,553 |
Financial assets at fair value through profit or loss |  |  |
Foreign exchange forward contracts (Note 11(c)) | 307 |  |  | 39 |
| 307 |  |  | 39 |
Summary of Interest-bearing Loans and Borrowings | Interest bearing loans and borrowings are including current portion $53,737 and $45,576 as of December 31, 2023 and 2022, respectively.
| As of December 31,
| 2023 |  | 2022
| Interest rate | Maturity | Local currency |  |  | Interest rate | Maturity | Local currency |
| % |  | ‘000 | US$’000 |  | % |  | ‘000 | US$’000
Interest-bearing loans and borrowings |  |  |  |  |  |  |  |  |
Bank loans | 4.94 | Nov. 2024 | AUD$4,543 | 3,104 |  |  | 4.94 | Mar. 2044 | AUD$4,589 | 3,113 |
Bank loans | — | — | — | — |  |  | 4.50 ~ 4.90 | Jul. 2023 | RMB$30,100 | 4,321 |
Bank loans | 5.11 | Dec. 2024 | SGD$6,000 | 4,551 |  |  | 5.42 | Dec. 2023 | SGD$6,000 | 4,470 |
Bank loans | 7.27 | Feb. 2024 | THB$309,488 | 9,090 |  |  | 2.23 | Feb. 2024 | THB$312,602 | 9,100 |
Trust receipt | 2.75 ~ 4.70 | May 2024 | THB$1,151,234 | 33,812 |  |  | 1.60 ~ 2.20 | Jun. 2023 | THB$1,133,838 | 33,006 |
Trust receipt | 5.46 ~ 5.61 | Apr. 2024 | SGD$4,193 | 3,180 |  |  | 5.04 ~5.81 | Apr. 2023 | SGD$4,994 | 3,721 |
Total |  |  |  | 53,737 |  |  |  |  |  | 57,731 |
Summary Of Foreign Currency Forward Contracts Assets And Liabilities |
| 2023 |  | 2022
| Assets |  | Liabilities |  | Assets |  | Liabilities
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000
Foreign currency forward contracts |  |  |  |  |  |  |
Fair value | 307 |  |  | 74 |  |  | 39 |  |  | 6 |
Disclosure of detailed information about financial instruments | Set out below is a comparison of the carrying amounts and fair value of our Company’s financial instruments that are carried in the financial statements:
| Carrying amount |  | Fair value
| As of December 31, |  | As of December 31,
| 2023 |  | 2022 |  | 2023 |  | 2022
| US$’000 |  | US$’000 |  | US$’000 |  | US$’000
Financial assets-current |  |  |  |  |  |  |
Financial assets at fair value through profit | 307 |  |  | 39 |  |  | 307 |  |  | 39 |
Financial assets at amortized cost |  |  |  |  |  |  |
Cash and cash equivalents | 37,970 |  |  | 54,017 |  |  | 37,970 |  |  | 54,017 |
Trade receivables | 104,955 |  |  | 81,982 |  |  | 104,955 |  |  | 81,982 |
Other receivables | 1,670 |  |  | 2,397 |  |  | 1,670 |  |  | 2,397 |
Due from related parties | 1,368 |  |  | 11,018 |  |  | 1,368 |  |  | 11,018 |
Financial assets-non-current |  |  |  |  |  |  |
Financial assets at fair value through other comprehensive income | 2,902 |  |  | 1,553 |  |  | 2,902 |  |  | 1,553 |
Financial assets at amortized cost |  |  |  |  |  |  |
Long-term bank deposits* | 1,454 |  |  | 1,354 |  |  | 1,454 |  |  | 1,354 |
Total | 150,626 |  |  | 152,360 |  |  | 150,626 |  |  | 152,360 |
Financial liabilities-current |  |  |  |  |  |  |
Liabilities at amortized cost |  |  |  |  |  |  |
Interest-bearing loans and borrowings | 53,737 |  |  | 45,576 |  |  | 53,737 |  |  | 45,576 |
Trade and other payables | 51,743 |  |  | 39,891 |  |  | 51,743 |  |  | 39,891 |
Due to related parties | 7,941 |  |  | 16,613 |  |  | 7,941 |  |  | 16,613 |
Accruals | 15,250 |  |  | 21,218 |  |  | 15,250 |  |  | 21,218 |
Financial liabilities-non-current |  |  |  |  |  |  |
Liabilities at amortized cost |  |  |  |  |  |  |
Interest-bearing loans and borrowings | — |  |  | 12,155 |  |  | — |  |  | 12,155 |
Total | 128,671 |  |  | 135,453 |  |  | 128,671 |  |  | 135,453 |
*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 (2023 and 2022) |  | Sensitivity of the input to fair value
|  |  |  |  | 2023 | 2022
Financial asset |  |  |  |  |  |
Unquoted equity instrument | Market Approach Method | Liquidity Discount | 30% |  | 5% decrease in the discount would increase in fair value by $190 | 5% decrease in the discount would increase in fair value by $111
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income | A reconciliation of the beginning and closing balances is summarized below:
| 2023 |  | 2022
| US$’000 |  | US$’000
At January 1 | 1,553 |  |  | 2,929 |
Acquisitions | 240 |  |  | — |
Recognized in other comprehensive income/(loss) | 1,104 |  |  | (1,352) |
Exchange difference on translation | 5 |  |  | (24) |
At December 31 | 2,902 |  |  | 1,553 |

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