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ASSETS AND LIABILITIES OF DISPOSAL GROUP (Tables) | 6 Months Ended
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Jun. 30, 2024
Disclosure of subsidiaries [abstract] |
SCHEDULE OF ASSETS AND LIABILITIES OF DISPOSAL GROUP | SCHEDULE OF ASSETS AND LIABILITIES OF DISPOSAL GROUP
|  | As of April 28, 2023 |
|  | USD’000 |
Right-of-use assets, net |  |  | 3,678 |
Inventories, net |  |  | 3,558 |
Trade receivables, net |  |  | 397 |
Other receivables and prepayments |  |  | 399 |
Cash and bank balances |  |  | 35 |
Accrued liabilities and other payables |  |  | (2,640 | )
Amounts owed to related parties |  |  | (4,835 | )
Lease liabilities |  |  | (2,664 | )
Taxes payable |  |  | (11 | )
SCHEDULE OF FINANCIAL PERFORMANCE AND CASH FLOW INFORMATION | The financial performance and cash flow information of disposed group for the six months ended June 30, 2023 was as following: SCHEDULE OF FINANCIAL PERFORMANCE AND CASH FLOW INFORMATION
|  | Six Months Ended June 30, 2023 |
|  | USD’000 |
Financial performance |  |  |  |
Net sales |  |  | 390 |
Cost of goods sold |  |  | 1,091 |
Gross loss |  |  | (701 | )
Other income |  |  | 825 |
Selling and distribution expenses |  |  | (219 | )
Administrative expenses |  |  | (207 | )
Bad debt Reversal (expense) |  |  | 144 |
Finance costs |  |  | (42 | )
Loss before taxation |  |  | (200 | )
Gain on disposal of discontinued operations |  |  | 10,659 |
Income tax expense |  |  | - |
Net loss for the year from discontinued operations |  |  | 10,459 |
Cash flow information |  |  |  |
Net cash generated from operating activities from discontinued operations |  |  | 2,038 |
Net cash used in investing activities from discontinued operations |  |  | - |
Net cash used in financing activities from discontinued operations |  |  | (2,064 | )
Net (decrease) increase in cash and cash equivalents from discontinued operations |  |  | (26 | )

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