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REVENUE AND OTHER INCOME | 6 Months Ended
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Jun. 30, 2024
Revenue And Other Income |
REVENUE AND OTHER INCOME | 5. REVENUE AND OTHER INCOME
| a) | Revenue comprises the fair value of the consideration received or receivable for the sale of goods.
|  | An analysis of the Company’s revenue and other income is as follows:
SCHEDULE OF ANALYSIS ABOUT COMPANY'S REVENUE AND OTHER INCOME
|  | USD’000 |  |  | USD’000 |
|  | For the six months ended June 30, |
|  | 2024 |  |  | 2023 |
|  | USD’000 |  |  | USD’000 |
Revenues |  |  |  |  |  |  |  |
Continuing operations |  |  |  |  |  |  |  |
Business management and consulting |  |  | - |  |  |  | 477 |
Livestreaming ecommerce |  |  | 43,462 |  |  |  | 44,159 |
Discontinued operations |  |  |  |  |  |  |  |
Sale of tiles (Note 18) |  |  | - |  |  |  | 390 |
Total revenues |  |  | 43,462 |  |  |  | 45,026 |
Total revenues |  |  | 43,462 |  |  |  | 45,026 |
Other income |  |  |  |  |  |  |  |
Continuing operations |  |  |  |  |  |  |  |
Interest income |  |  | 213 |  |  |  | 77 |
Government grant |  |  | - |  |  |  | 45 |
Tax subsidy |  |  | 438 |  |  |  | 120 |
Loan forgiveness |  |  | - |  |  |  | 167 |
Discontinued operations |  |  |  |  |  |  |  |
Other income (Note 18) |  |  | - |  |  |  | 825 |
Total other income |  |  | 651 |  |  |  | 1,234 |
| b) | Segment reporting
The Company identifies operating segments and prepares segment information based on the regular internal financial information reported to the Chief Executive Officer and executive directors, who are the Company’s chief operating decision makers for their decisions about the allocation of resources to the Company’s business components and for their review of the performance of those components. All of the Company’s operations are considered by the chief operating decision makers to be aggregated into three reportable operating segments: 1) the provision of livestreaming ecommerce industry which was acquired as part of a strategic transformation towards trending technology businesses in China to mitigate the challenging conditions in the real estate market in China, and associated industries like the Company’s legacy ceramic tile business, (2) business management and consulting; and (3) the manufacture and sale of standard to high-end ceramic tiles, which was disposed by the Company in April 2023. Operating segments are defined as components of an enterprise for which separate financial information is available and evaluated regularly by the Company’s chief operating decision makers in deciding how to allocate resources and in assessing performance. The business of the Company is engaged entirely in the PRC. The Chief Executive Officer and executive directors regularly review the Company’s business as one geographical segment. The following table shows the Company’s operations by business segment for the six months ended June 30, 2024 and 2023. SCHEDULE OF OPERATIONS BY BUSINESS SEGMENT
|  | USD’000 |  |  | USD’000 |
|  | For the six months ended June 30, |
|  | 2024 |  |  | 2023 |
|  | USD’000 |  |  | USD’000 |
Revenues |  |  |  |  |  |  |  |
Discontinued operations |  |  |  |  |  |  |  |
Sales of tile products |  |  | - |  |  |  | 390 |
Continuing operations |  |  |  |  |  |  |  |
Consulting income / software |  |  | - |  |  |  | 477 |
Livestreaming ecommerce |  |  | 43,462 |  |  |  | 44,159 |
Total revenues |  |  | 43,462 |  |  |  | 45,026 |
Cost of revenues |  |  |  |  |  |  |  |
Discontinued operations |  |  |  |  |  |  |  |
Sales of tile products |  |  | - |  |  |  | 1,091 |
Continuing operations |  |  |  |  |  |  |  |
Consulting income / software |  |  | 65 |  |  |  | 1,177 |
Livestreaming ecommerce |  |  | 39,904 |  |  |  | 36,647 |
Total cost of revenues |  |  | 39,969 |  |  |  | 38,915 |
Operating costs and expenses |  |  |  |  |  |  |  |
Discontinued operations |  |  |  |  |  |  |  |
Sales of tile products |  |  | - |  |  |  | 468 |
Continuing operations |  |  |  |  |  |  |  |
Consulting income / software |  |  | 139 |  |  |  | 373 |
Livestreaming ecommerce |  |  | 3,641 |  |  |  | 7,676 |
Other |  |  | 6,750 |  |  |  | 4,639 |
Total operating costs and expenses |  |  | 10,530 |  |  |  | 13,156 |
Bad debt expense (reversal) |  |  |  |  |  |  |  |
Discontinued operations |  |  |  |  |  |  |  |
Sales of tile products |  |  | - |  |  |  | 144 |
Continuing operations |  |  |  |  |  |  |  |
Consulting income / software |  |  | - |  |  |  | - |
Livestreaming ecommerce |  |  | - |  |  |  | - |
Total bad debt expense |  |  | - |  |  |  | 144 |
Other expenses |  |  |  |  |  |  |  |
Discontinued operations |  |  |  |  |  |  |  |
Sales of tile products |  |  | - |  |  |  | - |
Continuing operations |  |  |  |  |  |  |  |
Consulting income / software |  |  | - |  |  |  | - |
Livestreaming ecommerce |  |  | 139 |  |  |  | - |
Total other expenses |  |  | 139 |  |  |  | - |
Other income |  |  |  |  |  |  |  |
Discontinued operations |  |  |  |  |  |  |  |
Sales of tile products |  |  | - |  |  |  | 825 |
Continuing operations |  |  |  |  |  |  |  |
Consulting income / software |  |  | - |  |  |  | 11 |
Livestreaming ecommerce |  |  | 446 |  |  |  | 154 |
Other |  |  | 205 |  |  |  | 244 |
Total other income |  |  | 651 |  |  |  | 1,234 |
Loss from operations |  |  |  |  |  |  |  |
Sales of tile products |  |  | - |  |  |  | (200 | )
Consulting income / software |  |  | (212 | ) |  |  | (1,062 | )
Livestreaming ecommerce |  |  | 224 |  |  |  | (11 | )
Other |  |  | (6,537 | ) |  |  | (4,394 | )
Loss from operations |  |  | (6,525 | ) |  |  | (5,667 | )
|  | As of June 30, 2024 |  |  | As of December 31, 2023 |
|  | USD’000 |  |  | USD’000 |
Segment assets |  |  |  |  |  |  |  |
Ceramic tile products |  |  | - |  |  |  | - |
Consulting income/software |  |  | 13,535 |  |  |  | 7,231 |
Livestreaming ecommerce |  |  | 3,692 |  |  |  | 1,903 |
Others |  |  | 10,937 |  |  |  | 7,980 |
Total assets |  |  | 28,164 |  |  |  | 17,114 |

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