PRIOR YEAR RESTATEMENT

12 Months Ended

Dec. 31, 2024

Accounting Changes and Error Corrections [Abstract]

PRIOR YEAR RESTATEMENT

NOTE－14 PRIOR YEAR RESTATEMENT

Certain line items have been amended to the face of Consolidated Statements of Operations and Comprehensive income as a result of the non-controlling interest of $0.077 million were reclassified as equity holder of the Company during financial year ended December 31, 2022, as follows:

	Previously reported		Prior year reclassification			After reclassification
	$’000		$’000			$’000
Consolidated Statements of Operations and Comprehensive income
Less: Net income attributable to non-controlling interest		77		(77	)		-
Net income attributable to equity holder of the Company		1,450		77			1,527
Consolidated Statements of Changes of Shareholders of Equity
Non-controlling interest		77		(77	)		-
Retained earnings to equity holder of the Company		1,450		77			1,527

Certain line items have been amended to the face of Consolidated Statements of Operations and Comprehensive income as a result of the non-controlling interest of $0.079 million were reclassified as equity holder of the Company during financial year ended December 31, 2023, as follows:

	Previously reported			Prior year reclassification			After reclassification
	$’000			$’000			$’000
Consolidated Balance Sheets
Non-controlling interest		160			(160	)		-
Accumulated other comprehensive loss		(4	)		3			(1	)
Retained earnings to equity holder of the Company		1,649			157			1,806
Consolidated Statements of Operations and Comprehensive income
Less: Net income attributable to non-controlling interest		82			(82	)		-
Accumulated other comprehensive loss		(4	)		3			(1	)
Net income attributable to equity holder of the Company		1,550			79			1,629
Consolidated Statements of Changes of Shareholders of Equity
Non-controlling interest		82			(82	)		-
Accumulated other comprehensive loss		(4	)		3			(1	)
Retained earnings to equity holder of the Company		1,550			79			1,629