BUSINESS COMBINATION (Tables)

6 Months Ended

Jun. 30, 2024

Disclosure of detailed information about business combination [abstract]

Schedule of assets acquired and liabilities, fair values at acquisition date

	US$’000
Fair Value of Consideration
Cash		12,500
Equity Instruments (1.8m ADSs)		3,960
Contingent Consideration Arrangement		6,760
		23,220
Recognized amounts of identifiable net assets
Non-current assets
Property, plant and equipment		1,569
Other intangible assets		9,360
Financial assets		9
Total non-current assets		10,938
Current assets
Inventory		1,296
Other receivables		135
Total current assets		1,431
Current liabilities
Trade and other payables		(50	)
Total current liabilities		(50	)
Non-current liabilities
Deferred tax liability		(1,170	)
Total non-current liabilities		(1,170	)
Identifiable net assets		11,149
Goodwill on acquisition		12,071
Consideration settled in cash		12,500
Acquisition costs charged to expenses		1,516
Net cash paid relating to the acquisition		14,016