v3.26.1
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

14. DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

 

The Company uses derivative instruments to manage commodity price risk. The Company enters into derivatives to economically hedge its exposure against adverse fluctuations of commodity prices. Generally, derivative instruments are recorded at fair value in other current assets or current liabilities in the Company’s consolidated balance sheets.

 

The Company’s current assets and liabilities that were accounted for at fair value:

        
   As of December 31, 
   2024   2025 
   US$’000   US$’000 
Current Asset          
Unrealized gain on commodity future contracts       9 
Current Liabilities          
Unrealized losses on commodity future contracts   14    519 

 

The commodity futures contracts are measured at fair value on a recurring basis using the mark-to-market valuations reflected in month-end broker statements, which are based on observable market inputs. Accordingly, these instruments are classified within Level 2 of the fair value hierarchy.

 

The Effect of Derivative Instruments on the Consolidated Statements of Operations and Comprehensive Income/(Loss)

 

The table below summarizes the net effect of derivative instruments on the consolidated statements of operations and comprehensive income/(loss) for the years ended December 31, 2023, 2024 and 2025.

            
   Years ended December 31, 
   2023   2024   2025 
   US$’000   US$’000   US$’000 
Income statement classification               
Cost of revenues   831    (27)   1,037