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BUSINESS SEGMENT AND DISAGGREGATION OF REVENUE (Tables)
 12 Months Ended
Dec. 31, 2024
Segment Reporting [Abstract]  
SCHEDULE OF DISAGGREGATION OF REVENUE BY BUSINESS SEGMENT

The following tables present the Company’s revenue disaggregated by business segment and geography, based on management’s assessment of available data:

 SCHEDULE OF DISAGGREGATION OF REVENUE BY BUSINESS SEGMENT

                
   Financial Years Ended December 31, 
   2024   2023   2022 
   $’000   $’000   $’000 
             
Revenue from external customers               
On-Highway business   25,750    26,830    24,304 
Off-Highway business   32,496    32,621    26,994 
Services (shipping charges)   87    70    147 
                
Revenue from external customers   58,333    59,521    51,445 
                
Cost of revenue               
On-Highway business   20,598    21,593    19,718 
Off-Highway business   26,810    27,018    22,447 
                
Cost of revenue   47,408    48,611    42,165 
                
Gross profit               
On-Highway business   5,152    5,237    4,586 
Off-Highway business   5,686    5,603    4,547 
Services (shipping charges)   87    70    147 
                
Gross profit   10,925    10,910    9,280 
                
Operating expenses               
On-Highway business   5,188    4,434    4,176 
Off-Highway business   4,953    3,948    3,494 
                
Operating expenses   10,141    8,382    7,670 
                
Segment results               
On-Highway business   (36)   803    410 
Off-Highway business   733    1,655    1,053 
Services (shipping charges)   87    70    147 
                
Segment results   784    2,528    1,610 
                
Segment assets               
On-Highway business   14,847    15,254    16,056 
Off-Highway business   24,745    23,802    24,277 
                
   39,592    39,056    40,333