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Independent Investigation and Restatement (Tables)
12 Months Ended
Dec. 31, 2023
Restatement [Abstract]  
Schedule of Financial Statement Explanatory
Consolidated Statement of Financial Position

December 31, 2022
(As previously reported)
Adjustment
Note
2022
(As restated)
December 31, 2021
(As previously reported)
Adjustment
Note
2021
(As restated)
Assets
Non-current assets
Property, plant and equipment, net73,965 (3,380)
(n)
70,585 72,638 (1,189)(n)71,449 
Right-of-use assets, net39,013 3,380 
(n)
42,393 40,167 1,189 (n)41,356 
Intangible assets, net32,208 (29)
(t)
32,179 30,171 (38)(t)30,133 
Deferred tax assets, net6,974 511 
(q), (s)
7,485 7,067 1,402 
 (s)
8,469 
Total non-current assets$162,744 $482 $163,226 $164,076 $1,364 $165,440 
Current assets
Trade and other receivables, net129,602 (23,186)
(b), (e), (f), (g),(h), (o), (p), (t)
106,416 117,449 (17,404)
(b), (e), (f), (g),(h), (o), (t), (p), (t)
100,045 
Inventories, net96,833 2,930 
(g), (m)
99,763 79,430 2,126 
(g), (m)
81,556 
Amounts owed by related parties, net2,474 2,113 
(p), (t)
4,587 1,147 2,110 
(p),(t)
3,257 
Total current assets$297,443 $(18,143)$279,300 $298,059 $(13,168)$284,891 
Total assets$460,187 $(17,661)$442,526 $462,135 $(11,804)$450,331 
December 31, 2022
(As previously reported)
Adjustment
Note
2022
(As restated)
December 31, 2021
(As previously reported)
Adjustment
Note
2021
(As restated)
Liabilities and Shareholders’ Equity (Deficit)
Equity (Deficit)
Accumulated deficit(391,513)(41,028)
(a-j), (m), (o-t)
(432,541)(431,059)(34,832)(a-j), (m), (o-t)(465,891)
Accumulated other comprehensive loss(33,859)5,772 
(q)
(28,087)(27,778)3,183 
(q)
(24,595)
Total equity (deficit)$(1,878)$(35,256)$(37,134)$(38,340)$(31,649)$(69,989)
Non-current liabilities
Borrowings28,410 758 
(k), (l)
29,168 178,720 (149,677)
(k), (l)
29,043 
Deferred tax liabilities, net$7,821 $(1,074)
(s)
$6,747 $6,070 $(1,125)
(s)
$4,945 
Other liabilities6,480 — 6,480 2,750 2,329 
(q)
5,079 
Total non-current liabilities$93,691 $(316)$93,375 $312,511 $(148,473)$164,038 
Borrowings257,525 373 
(k), (l)
257,898 74,646 149,677 
(k), (l)
224,323 
Trade and other payables90,187 373 
(e),(i),(j), (r), (t)
90,560 85,381 1,975 
(e),(g),(i),(j),(k),(g), (r), (t)
87,356 
Amounts owed to related parties2,914 16,372 
(b), (c), (d), (t)
19,286 8,450 15,943 
(b), (c), (d), (t)
24,393 
Consolidated Statement of Profit or Loss

December 31, 2022
(As previously reported)
Adjustment
Note
2022
(As restated)
December 31, 2021
(As previously reported)
Adjustment
Note
2021
(As restated)
Revenue409,920 (6,717)
(e), (f), (g), (h),(o), (t)
403,203 409,742 (6,003)
(e), (g), (h), (o), (t)
403,739 
Cost of sales(170,351)2,276 
(g), (q)
(168,075)(174,029)362 
(g), (q)
(173,667)
Gross profit$239,569 $(4,441)$235,128 $235,713 $(5,641)$230,072 
Sales and marketing expenses(93,566)559 
(b), (e), (f), (q)
(93,007)(83,057)2,083 
(b), (e), (f), (q)
(80,974)
Administrative expenses(105,911)1,225 
(i), (m), (q), (t)
(104,686)(82,187)(988)
(i), (m), (q), (t)
(83,175)
Other income (expenses), net(25,299)(2,323)
(c), (d), (e), (f), (j), (q),(r), (t)
(27,622)(78,991)(1,994)
(c), (d), (e), (f), (j), (q), (r), (t)
(80,985)
Operating Profit$14,793 $(4,980)$9,813 $(8,522)$(6,540)$(15,062)
Finance expense(36,170)
(a), (b), (q),(r), (t)
(36,161)(89,049)(203)
(a), (b), (m), (q), (r), (t)
(89,252)
Net finance (expense) income$37,917 $9 $37,926 $(78,636)$(203)$(78,839)
Income (loss) before tax$52,710 $(4,971)$47,739 $(87,158)$(6,743)$(93,901)
Income tax expense$(10,170)$(1,443)
(q), (r)
$(11,613)$(13,705)$614 (q), (r),$(13,091)
Profit (Loss) for the year$42,540 $(6,414)$36,126 $(100,863)$(6,129)$(106,992)
Consolidated Statement of Profit or Loss and Other Comprehensive Income
December 31, 2022
(As previously reported)
Adjustment
Note
2022
(As restated)
December 31, 2021
(As previously reported)
Adjustment
Note
2021
(As restated)
Profit/(loss) for the year42,540 $(6,414)$36,126 $(100,863)$(6,129)$(106,992)
Other comprehensive income/(loss)
Items that will not be reclassified to profit or loss:
Remeasurement of net defined benefit liability(222)— 
(q)
(222)195 309 
(q)
504 
Income tax relating to items that will not be reclassified subsequently to profit or loss107 — 
(q)
107 (58)(133)
(q)
(191)
Net of Tax(115) (115)137 176 313 
Items that will be reclassified subsequently to profit or loss:
Exchange differences on translation of foreign operations(5,966)2,589 
(b)-(j), (m),(o),(q),(t)
(3,377)(2,743)2,443 
(b)-(j), (m),(o),(q),(t)
(300)
Other comprehensive income/(loss) for the year, net of tax(6,081)2,589 (3,492)(3,357)2,619 (738)
Total comprehensive income/(loss) for the year36,459 (3,825)32,634 (104,220)(3,510)(107,730)
Total comprehensive income/(loss) for the year attributable to:
Owners of the parent company36,456 (3,825)32,631 (102,503)(3,510)(106,013)
Non-controlling interests— (1,717)— (1,717)