Financial Risk Management Objectives (Tables)

12 Months Ended

Dec. 31, 2018

Summary of Maturity Profile of Financial Liabilities Based on Contractual Undiscounted Payment Obligations

The table below summarizes the maturity profile of the Company’s financial liabilities based on contractual undiscounted payment obligations.

	< 1 year		2 to 3 years		4 to 5 years		> 5 years		Total
	US$’000		US$’000		US$’000		US$’000		US$’000
As of December 31, 2018
Financial liabilities
Interest-bearing loans and borrowings		25,151		—		—		—		25,151
Trade and other payables		21,127		—		—		—		21,127
Due to related parties		2,997		—		—		—		2,997
Financial liabilities at fair value through profit or loss		142		—		—		—		142
Finance lease liability		47		36		11		—		94
		49,464		36		11		—		49,511

As of December 31, 2017
Financial liabilities
Interest-bearing loans and borrowings		41,461		—		—		—		41,461
Trade and other payables		28,850		—		—		—		28,850
Due to related parties		7,342		—		—		—		7,342
Financial liabilities at fair value through profit or loss		139		—		—		—		139
Finance lease liability		39		27		15		2		83
		77,831		27		15		2		77,875

Summary of Capital Management

In line with industry practices, the Company monitors capital using a gearing ratio, which is net debt divided by total capital plus net debt. The Company includes within net debt, interest bearing loans and borrowings, trade and other payables, less cash and cash equivalents.

	As of December 31,
	2018			2017
	US$’000			US$’000
Interest bearing loans and borrowings		24,814			41,151
Trade and other payables		21,127			28,850
Less: cash and cash equivalents		(60,778	)		(46,093	)
Net debt		(14,837	)		23,908
Total Equity		221,816			222,826
Capital and net debt		206,979			246,734
Gearing ratio	(7.2)%			9.7%

Foreign currency risk [Member]

Statements [Line Items]

Summary of Balance of Financial Assets and Liabilities Denominated in a Currency Different from the Company's Reporting Currency

The balance of financial assets and liabilities denominated in a currency different from the Company’s each functional currency are summarized below.

	Financial Assets				Financial Liabilities
	As of December 31,				As of December 31
	2018		2017		2018		2017
United States dollar (USD)		21,529		15,610		25,733		47,662
Thai Baht (THB)		349		354		30		30
Singapore dollar (SGD)		170		39		62		58
Taiwan dollar (TWD)		5,227		5,927		4,872		1,705
Renminbi (RMB)		19		115,545		179		21,961
Hong Kong dollar (HKD)		20,005		31,578		43		42
Australian dollar (AUD)		66		766		—		—
Euro (EUR)		—		—		199		—
Japanese yen (JPY)		—		—		14,768		—

Sensitivity of Profit Before Tax and Equity to a Reasonably Possible Change of Relevant Risk Variable

Foreign currency sensitivity

The following table demonstrates the sensitivity of the Company’s profit before tax and equity to a reasonably possible change of each foreign currency exchange rates against all other non-functional currencies, with all other variables held constant.

	Change rate			USD			THB		SGD			TWD			RMB			HKD			AUD			JPY			EUR
		5	%		(210	)		—		4			1			(1	)		127			2			(7	)		(11	)
2018		-5	%		210			—		(4	)		(1	)		1			(127	)		(2	)		7			11

		5	%		(1,603	)		—		(1	)		7			718			202			30			—			—
2017		-5	%		1,603			—		1			(7	)		(718	)		(202	)		(30	)		—			—

Commodity price risk: Copper [Member]

Statements [Line Items]

Sensitivity of Profit Before Tax and Equity to a Reasonably Possible Change of Relevant Risk Variable

Commodity price sensitivity

The following table shows the potential effect of price changes in copper.

	Change in year-end price			Effect on profit before tax			Effect on equity
	US$’000			US$’000			US$’000
2018		+23	%		6,461		N/A
Copper		-23	%		(6,461	)	N/A

2017		+44	%		11,282		N/A
Copper		-44	%		(11,282	)	N/A