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Income Tax (Benefit) Expense (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Tax (Benefit) Expense [Abstract] |
Schedule of Income Tax Benefit |
|  | Year ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | USD’000 |  |  | USD’000 |  |  | USD’000 |
PRC Enterprise Income Tax Expense |  |  |  |  |  |  |  |  |
Current year |  |  | 83 |  |  |  | 38 |  |  |  | 295 |
Deferred tax |  |  | (201 | ) |  |  | (123 | ) |  |  | (113 | )
|  |  | (118 | ) |  |  | (85 | ) |  |  | 182 |
Schedule of Reconciliation Between Income Tax (Benefit) Expense and Profit (Loss) Before Taxation | A reconciliation between income tax (benefit) expense and profit (loss) before taxation at tax rates applicable to each subsidiary is set out below:
|  | Year ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | USD’000 |  |  | USD’000 |  |  | USD’000 |
Profit before taxation |  |  | 11,383 |  |  |  | 2,003 |  |  |  | 863 |
Taxation at the applicable tax rate |  |  | 2,898 |  |  |  | 597 |  |  |  | 199 |
Tax effect of preferential tax rates for tea plantation in the PRC |  |  | (3,132 | ) |  |  | (1,023 | ) |  |  | (301 | )
Tax effect of non-deductible expenses |  |  | 159 |  |  |  | 221 |  |  |  | 256 |
Tax effect of non-taxable income |  |  | — |  |  |  | — |  |  |  | (276 | )
Tax effect of tax losses unrecognized |  |  | — |  |  |  | 95 |  |  |  | 78 |
Tax effect of tax losses expired |  |  | — |  |  |  | — |  |  |  | 83 |
(Over) under-provision in prior year |  |  | (43 | ) |  |  | 25 |  |  |  | 143 |
Income tax (benefit) expense |  |  | (118 | ) |  |  | (85 | ) |  |  | 182 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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