v3.26.1
Property, plant and equipment
12 Months Ended
Dec. 31, 2025
Property, plant and equipment  
Property, plant and equipment

Note 15.Property, plant and equipment

Property, plant and equipment, net consisted of the following:

As at December 31,

As at December 31,

USD’000

  ​ ​ ​

2025

  ​ ​ ​

2024

Machinery and equipment

 

14,554

 

13,769

Buildings and leasehold improvements

 

224

 

Office equipment and furniture

 

2,421

 

2,321

Computer equipment and licences

 

698

 

817

Total property, plant and equipment, gross

 

17,897

 

16,907

Accumulated depreciation for:

 

 

  ​

Machinery and equipment

 

(11,284)

 

(10,733)

Buildings and leasehold improvements

 

(13)

 

Office equipment and furniture

 

(2,334)

 

(2,320)

Computer equipment and licences

 

(496)

 

(653)

Total accumulated depreciation

 

(14,127)

 

(13,706)

Total property, plant and equipment, net

 

3,770

 

3,201

Depreciation charge for the year

 

703

 

630

During the year ended December 31, 2025, the Group recognized an impairment loss of USD 472,318 related to certain mask sets classified as assets under development within property, plant and equipment over 2024 and 2025. The assets under development consisted of production masks related to the QUASAR project, which aims to develop next-generation secure semiconductors embedding NIST-standardized post-quantum cryptography algorithms and integrating Trusted Platform Module 2.0 (TPM 2.0) technology. As development advances, semiconductor designs are revised, and production masks associated with earlier versions become obsolete. The impairment charge represents the excess of the carrying amount of the assets over their estimated fair value and was recorded within operating expenses (research and development). No impairment losses were recognized during the year ended December 31, 2024.

The useful economic life of property plant and equipment is as follows:

·

Production tools

8 to 10 years

·

Office equipment and furniture:

2 to 5 years

·

Production masks

5 years

·

Probe cards

5 years

·

Licenses

3 years

·

Software

1 year