PROPERTY, PLANT AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2025

PROPERTY, PLANT AND EQUIPMENT

Schedule of Property, Plant and Equipment

	Land & Buildings	Leasehold Improvements	Computer & Office Equipment	Plant & Equipment, Vehicles	Total
	US$‘000	US$‘000	US$‘000	US$‘000	US$‘000
Cost
At January 1, 2024	24,268	2,760	4,612	34,429	66,069
Additions #	752	-	150	478	1,380
Additions through acquisition (Note 29)	-	51	582	740	1,373
Disposals or retirements	-	-	-	(14)	(14)
Remeasurement of ROU assets	1,764	-	-	-	1,764
Reallocations/ reclassifications	-	-	-	53	53
At December 31, 2024	26,784	2,811	5,344	35,686	70,625
At January 1, 2025	26,784	2,811	5,344	35,686	70,625
Additions #	1,777	15	2	408	2,202
Reallocations/ reclassifications	-	-	-	(2)	(2)
At December 31, 2025	28,561	2,826	5,346	36,092	72,825
Accumulated depreciation and Impairment losses
At January 1, 2024	(24,022)	(2,669)	(4,349)	(33,137)	(64,177)
Charge for the year (Note 9)	(325)	(58)	(283)	(9)	(675)
Disposals or retirements	-	-	(5)	-	(5)
Impairment losses*	(410)	(1)	(80)	(477)	(968)
Exchange adjustments	-	-	-	(179)	(179)
At December 31, 2024	(24,757)	(2,728)	(4,717)	(33,802)	(66,004)
At January 1, 2025	(24,757)	(2,728)	(4,717)	(33,802)	(66,004)
Charge for the year (Note 9)	(720)	(14)	(66)	(499)	(1,299)
Impairment losses*	-	(2)	(1)	(217)	(220)
Exchange adjustments	-	-	-	-	-
At December 31, 2025	(25,477)	(2,744)	(4,784)	(34,518)	(67,523)
Carrying amounts
At December 31, 2025	3,084	82	562	1,574	5,302
At December 31, 2024	2,027	83	627	1,884	4,621

Schedule Of Additional Information On Right Of Use Assets

	Carrying amount At December 31, 2025	Depreciation Charge Year ended December 31, 2025	Impairment Charge Year ended December 31, 2025
	US$000	US$000	US$000
Buildings	3,215	(720)	-
Computer and office equipment	20	(52)	-
Plant and equipments	312	(25)	-
	3,547	(797)	-

	Carrying amount At December 31, 2024	Depreciation Charge Year ended December 31, 2024	Impairment Charge Year ended December 31, 2024
	US$000	US$000	US$000
Buildings	2,126	(325)	(356)
Computer and office equipment	72	(56)	(43)
	2,198	(381)	(399)

Schedule of Income From Sub-Letting Right-of-Use Buildings

Right-of-Use assets at 31 December 2025	No. of Right-of-Use leased assets	Range of remaining term in years	Average remaining lease term (years)	No. of Leases with extension options	No. of Leases with options to purchase	No. of leases with variable payments linked to index	No. of leases with termination options
Building	11	0 to 8	3	1	-	3	1
Vehicle	11	1 to 3	1	-	6	-	-
I.T. and office equipment	8	1 to 4	2	-	-	-	-

Right-of-Use assets at 31 December 2024	No. of Right-of-Use leased assets	Range of remaining term in years	Average remaining lease term (years)	No. of Leases with extension options	No. of Leases with options to purchase	No. of leases with variable payments linked to index	No. of leases with termination options
Building	10	0 to 9	3	1	-	-	-
Vehicle	22	0 to 2	1	-	22	-	22
I.T. and office equipment	6	2 to 5	3	-	-	-	-