| Summary of Consolidated Statement of Financial Position Amounts Relating to Leases |
The consolidated statement of financial position discloses the following amounts relating to leases:
|
|
|
|
|
|
|
|
|
|
|
2025 |
|
|
2024 |
|
Right-of-use assets |
|
|
|
|
|
|
Land and buildings |
|
|
26,592 |
|
|
|
31,172 |
|
Plant and machinery |
|
|
11,315 |
|
|
|
14,383 |
|
Total |
|
|
37,907 |
|
|
|
45,555 |
|
Lease liabilities |
|
|
|
|
|
|
Non-current |
|
|
24,729 |
|
|
|
31,724 |
|
Current |
|
|
12,457 |
|
|
|
13,359 |
|
Total |
|
|
37,186 |
|
|
|
45,083 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Land and
buildings |
|
|
Plant and
machinery |
|
|
Total |
|
Cost |
|
|
|
|
|
|
|
|
|
At January 1, 2024 |
|
|
92,573 |
|
|
|
31,782 |
|
|
|
124,355 |
|
Increases |
|
|
1,643 |
|
|
|
1,263 |
|
|
|
2,906 |
|
Decreases(1) |
|
|
(36,065 |
) |
|
|
(3,376 |
) |
|
|
(39,441 |
) |
Exchange differences |
|
|
(2,062 |
) |
|
|
(1,491 |
) |
|
|
(3,553 |
) |
At December 31, 2024 |
|
|
56,089 |
|
|
|
28,178 |
|
|
|
84,267 |
|
Increases |
|
|
1,064 |
|
|
|
194 |
|
|
|
1,258 |
|
Decreases(2) |
|
|
(6,159 |
) |
|
|
(3,861 |
) |
|
|
(10,020 |
) |
Exchange differences |
|
|
3,858 |
|
|
|
2,543 |
|
|
|
6,401 |
|
At December 31, 2025 |
|
|
54,852 |
|
|
|
27,054 |
|
|
|
81,906 |
|
Accumulated depreciation and impairment |
|
|
|
|
|
|
|
|
|
At January 1, 2024 |
|
|
(23,139 |
) |
|
|
(12,823 |
) |
|
|
(35,962 |
) |
Depreciation |
|
|
(7,418 |
) |
|
|
(4,390 |
) |
|
|
(11,808 |
) |
Decreases |
|
|
9,865 |
|
|
|
2,622 |
|
|
|
12,487 |
|
Impairment(3) |
|
|
(4,809 |
) |
|
|
— |
|
|
|
(4,809 |
) |
Exchange differences |
|
|
584 |
|
|
|
796 |
|
|
|
1,380 |
|
At December 31, 2024 |
|
|
(24,917 |
) |
|
|
(13,795 |
) |
|
|
(38,712 |
) |
Depreciation |
|
|
(7,485 |
) |
|
|
(3,869 |
) |
|
|
(11,354 |
) |
Decreases(2) |
|
|
5,716 |
|
|
|
3,451 |
|
|
|
9,167 |
|
Exchange differences |
|
|
(1,574 |
) |
|
|
(1,526 |
) |
|
|
(3,100 |
) |
At December 31, 2025 |
|
|
(28,260 |
) |
|
|
(15,739 |
) |
|
|
(43,999 |
) |
Cost, net accumulated depreciation and impairment |
|
|
|
|
|
|
|
|
|
At December 31, 2024 |
|
|
31,172 |
|
|
|
14,383 |
|
|
|
45,555 |
|
At December 31, 2025 |
|
|
26,592 |
|
|
|
11,315 |
|
|
|
37,907 |
|
(1)Primarily related to terminated lease contract due to the discontinued construction of the Group’s production facility in Peterborough, UK. (2)Decreases in Land and buildings relate primarily to cancelled and returned land lease due to the discontinued construction of the production facility in China (Asia III). (3)Included an asset impairment charge of $3.9 million due to the decision to discontinue the construction of the Group’s second production facility in China (Asia III).
|
| Summary of Amounts Recognized in Consolidated Statement of Operations |
Amounts recognized in the consolidated statement of operations
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2025 |
|
|
2024 |
|
|
2023 |
|
Depreciation and impairment charge of right-of-use assets |
|
|
|
|
|
|
|
|
|
Land and buildings |
|
|
(7,485 |
) |
|
|
(12,227 |
) |
|
|
(14,276 |
) |
Plant and machinery |
|
|
(3,869 |
) |
|
|
(4,390 |
) |
|
|
(5,156 |
) |
Total |
|
|
(11,354 |
) |
|
|
(16,617 |
) |
|
|
(19,432 |
) |
Interest expense (included in finance expenses) |
|
|
(2,940 |
) |
|
|
(4,682 |
) |
|
|
(6,779 |
) |
Expense relating to short-term leases and low-value assets |
|
|
(272 |
) |
|
|
(175 |
) |
|
|
(1,177 |
) |
|