DEFERRED TAX ASSETS AND LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2024

Disclosure Of Deferred Tax Assets And Liabilities [Abstract]

Schedule of Deferred Tax Assets and Liabilities

	Assets			Liabilities					Net
		2024 US$’000	2023 US$’000		2024 US$’000		2023 US$’000			2024 US$’000		2023 US$’000
Property, plant and equipment		224	168		-		-			224		168
Intangible assets		-	-		(3,001	)	(931	)		(3,001	)	(931	)
Inventories		776	105		-		-			776		105
Provisions		1,414	558		-		-			1,414		558
Tax value of loss carry-forwards		1,026	1,030		-		-			1,026		1,030
Other items		113	114		(1,560	)	(1,369	)		(1,447	)	(1,255	)
Deferred tax assets/(liabilities)		3,553	1,975		(4,561	)	(2,300	)		(1,008	)	(325	)

Schedule of Unrecognised Deferred Tax Liabilities

	Balance January 1, 2024			Recognised in income			Recognised in discontinued operations		Balance December 31, 2024
	US$’000			US$’000			US$’000		US$’000
Property, plant and equipment		168			56			-		224
Intangible assets		(931	)		(2,070	)		-		(3,001	)
Inventories		105			671			-		776
Provisions		558			856			-		1,414
Tax value of loss carry-forwards		1,030			(4	)		-		1,026
Other items		(1,255	)		(192	)		-		(1,447	)
		(325	)		(683	)		-		(1,008	)

	Balance January 1, 2023			Recognised in income			Recognised in discontinued operations		Balance December 31, 2023
	US$’000			US$’000			US$’000		US$’000
Property, plant and equipment		224			(56	)		-		168
Intangible assets		(3,950	)		2,827			192		(931	)
Inventories		423			(318	)		-		105
Provisions		2,194			(1,636	)		-		558
Tax value of loss carry-forwards		1,254			(224	)		-		1,030
Other items		(985	)		(270	)		-		(1,255	)
		(840	)		323			192		(325	)

Schedule of Deferred Tax Assets Not Recognised

	December 31, 2024		December 31, 2023
	US$’000		US$’000
Capital losses		8,293		8,293
Net operating losses		180,810		136,202
US alternative minimum tax credits		1,791		1,790
Other temporary timing differences		19,246		57,986
US state credit carry-forwards		-		4,015
		210,140		208,286