PROFIT FOR THE YEAR ON DISCONTINUED OPERATIONS (Tables)

12 Months Ended

Dec. 31, 2023

Disclosure of loss on discontinued operations [Abstract]

Schedule of Operating Profit For The Discontinued Operations

	December 31, 2023 US$‘000			December 31, 2022 US$‘000			December 31, 2021 US$‘000
Revenue		2,784			12,258			11,817
Operating expenses		(2,652	)		(9,679	)		(9,142	)
Closure provision		-			-			(42	)
Tax (expense)/credit		-			(2	)		92
Profit from operating activities		132			2,577			2,725
Gain on sale of discontinued operations		12,718			-			-
Profit for the year from discontinued operations		12,850			2,577			2,725

Schedule of Net Cashflows Generated From Discontinued Operations

	US$’000
Cash received from sale of the discontinued operations net of transaction costs		28,935
Cash sold as a part of discontinued operations		(775	)
Net cash inflow on date of disposal		28,160

Schedule of Assets and Liabilities Disposed

	US$’000
Property plant & equipment		103
Goodwill and intangible assets		14,123
Inventory		1,160
Cash		775
Trade and other receivables		1,309
Trade and other payables		(864	)
Lease liabilities		(106	)
Current Corporation tax		(2	)
Deferred tax liability		(195	)
Total net assets disposed		16,303

Schedule of Earnings Per ADS for Discontinued Operations

	December 31, 2023		December 31, 2022		December 31, 2021
Basic earnings per ‘A’ share (US Dollars) – discontinued operations		0.08		0.02		0.03
Diluted earnings per ‘A’ share (US Dollars) – discontinued operations		0.07		0.02		0.03

	December 31, 2023		December 31, 2022		December 31, 2021
Basic earnings per ADS (US Dollars) – discontinued operations		1.68		0.38		0.65
Diluted earnings per ADS (US Dollars) – discontinued operations		1.44		0.33		0.51

Schedule of Cash Flows Attributable to Discontinued Operations

	December 31, 2023			December 31, 2022			December 31, 2021
	US$000			US$000			US$000
Cash (outflow)/inflow from operating activities		(177	)		3,798			5,140
Cash inflow from investing activities		28,160			-			-
Cash (outflow)/inflow from financing activities		-			(10,800	)		104