00000001 - Document - Cover link:presentationLink link:calculationLink link:definitionLink 00000002 - Statement - Consolidated and Combined Balance Sheets link:presentationLink link:calculationLink link:definitionLink 00000003 - Statement - Consolidated and Combined Balance Sheets (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 00000004 - Statement - Consolidated and Combined Statements of Operations and Comprehensive Income link:presentationLink link:calculationLink link:definitionLink 00000005 - Statement - Consolidated and Combined Statements of Changes in Shareholders' Equity link:presentationLink link:calculationLink link:definitionLink 00000006 - Statement - Consolidated and Combined Statements of Cash Flows link:presentationLink link:calculationLink link:definitionLink 999014 - Disclosure - ORGANIZATION AND PRINCIPAL ACTIVITIES link:presentationLink link:calculationLink link:definitionLink 999015 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 999016 - Disclosure - SEGMENT INFORMATION link:presentationLink link:calculationLink link:definitionLink 999017 - Disclosure - ACCOUNTS RECEIVABLE, NET link:presentationLink link:calculationLink link:definitionLink 999018 - Disclosure - INVENTORIES, NET link:presentationLink link:calculationLink link:definitionLink 999019 - Disclosure - PROPERTY, PLANT AND EQUIPMENT, NET link:presentationLink link:calculationLink link:definitionLink 999020 - Disclosure - SHORT-TERM BORROWINGS link:presentationLink link:calculationLink link:definitionLink 999021 - Disclosure - LEASES link:presentationLink link:calculationLink link:definitionLink 999022 - Disclosure - DERIVATIVES FINANCIAL INSTRUMENTS link:presentationLink link:calculationLink link:definitionLink 999023 - Disclosure - SHAREHOLDERS’ EQUITY link:presentationLink link:calculationLink link:definitionLink 999024 - Disclosure - NET INCOME PER SHARE link:presentationLink link:calculationLink link:definitionLink 999025 - Disclosure - OPERATING EXPENSES link:presentationLink link:calculationLink link:definitionLink 999026 - Disclosure - INCOME TAX EXPENSE link:presentationLink link:calculationLink link:definitionLink 999027 - Disclosure - PENSION COSTS link:presentationLink link:calculationLink link:definitionLink 999028 - Disclosure - RELATED PARTY BALANCES AND TRANSACTIONS link:presentationLink link:calculationLink link:definitionLink 999029 - Disclosure - RISK AND UNCERTAINTIES link:presentationLink link:calculationLink link:definitionLink 999030 - Disclosure - COMMITMENTS AND CONTINGENCIES link:presentationLink link:calculationLink link:definitionLink 999031 - Disclosure - SUBSEQUENT EVENTS link:presentationLink link:calculationLink link:definitionLink 999032 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 999033 - Disclosure - ORGANIZATION AND PRINCIPAL ACTIVITIES (Tables) link:presentationLink link:calculationLink link:definitionLink 999034 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) link:presentationLink link:calculationLink link:definitionLink 999035 - Disclosure - SEGMENT INFORMATION (Tables) link:presentationLink link:calculationLink link:definitionLink 999036 - Disclosure - ACCOUNTS RECEIVABLE, NET (Tables) link:presentationLink link:calculationLink link:definitionLink 999037 - Disclosure - INVENTORIES, NET (Tables) link:presentationLink link:calculationLink link:definitionLink 999038 - Disclosure - PROPERTY, PLANT AND EQUIPMENT, NET (Tables) link:presentationLink link:calculationLink link:definitionLink 999039 - Disclosure - SHORT-TERM BORROWINGS (Tables) link:presentationLink link:calculationLink link:definitionLink 999040 - Disclosure - LEASES (Tables) link:presentationLink link:calculationLink link:definitionLink 999041 - Disclosure - DERIVATIVES FINANCIAL INSTRUMENTS (Tables) link:presentationLink link:calculationLink link:definitionLink 999042 - Disclosure - NET INCOME PER SHARE (Tables) link:presentationLink link:calculationLink link:definitionLink 999043 - Disclosure - INCOME TAX EXPENSE (Tables) link:presentationLink link:calculationLink link:definitionLink 999044 - Disclosure - RELATED PARTY BALANCES AND TRANSACTIONS (Tables) link:presentationLink link:calculationLink link:definitionLink 999045 - Disclosure - RISK AND UNCERTAINTIES (Tables) link:presentationLink link:calculationLink link:definitionLink 999046 - Disclosure - ORGANIZATION AND PRINCIPAL ACTIVITIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999047 - Disclosure - SCHEDULE OF DESCRIPTION OF SUBSIDIARIES INCORPORATED AND CONTROLLED BY THE COMPANY (Details) link:presentationLink link:calculationLink link:definitionLink 999048 - Disclosure - SCHEDULE OF FOREIGN CURRENCY TRANSLATION (Details) link:presentationLink link:calculationLink link:definitionLink 999049 - Disclosure - SCHEDULE OF PLANT AND EQUIPMENT EXPECTED USEFUL LIFE (Details) link:presentationLink link:calculationLink link:definitionLink 999050 - Disclosure - SCHEDULE OF SALES TAX RATE (Details) link:presentationLink link:calculationLink link:definitionLink 999051 - Disclosure - SCHEDULE OF DISAGGREGATED ITS REVENUE FROM CONTRACTS WITH CUSTOMERS AND GEOGRAPHICAL REGION (Details) link:presentationLink link:calculationLink link:definitionLink 999052 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999053 - Disclosure - SCHEDULE OF SEGMENTAL OPERATING RESULTS (Details) link:presentationLink link:calculationLink link:definitionLink 999054 - Disclosure - SCHEDULE OF REVENUES BY GEOGRAPHICAL AREAS (Details) link:presentationLink link:calculationLink link:definitionLink 999055 - Disclosure - SCHEDULE OF IDENTIFIABLE LONG LIVED ASSETS (Details) link:presentationLink link:calculationLink link:definitionLink 999056 - Disclosure - SEGMENT INFORMATION (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999057 - Disclosure - SCHEDULE OF ACCOUNTS RECEIVABLE (Details) link:presentationLink link:calculationLink link:definitionLink 999058 - Disclosure - SCHEDULE OF ALLOWANCE FOR EXPECTED CREDIT LOSSES (Details) link:presentationLink link:calculationLink link:definitionLink 999059 - Disclosure - ACCOUNTS RECEIVABLE, NET (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999060 - Disclosure - SCHEDULE OF INVENTORIES, NET (Details) link:presentationLink link:calculationLink link:definitionLink 999061 - Disclosure - SCHEDULE OF ALLOWANCE FOR OBSOLETE INVENTORIES (Details) link:presentationLink link:calculationLink link:definitionLink 999062 - Disclosure - INVENTORIES, NET (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999063 - Disclosure - SCHEDULE OF PLANT AND EQUIPMENT (Details) link:presentationLink link:calculationLink link:definitionLink 999064 - Disclosure - PROPERTY, PLANT AND EQUIPMENT, NET (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999065 - Disclosure - SCHEDULE OF SHORT TERM DEBT (Details) link:presentationLink link:calculationLink link:definitionLink 999066 - Disclosure - SHORT-TERM BORROWINGS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999067 - Disclosure - LEASES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999068 - Disclosure - SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO OPERATING LEASES (Details) link:presentationLink link:calculationLink link:definitionLink 999069 - Disclosure - SCHEDULE OF OPERATING LEASE ACTIVITIES (Details) link:presentationLink link:calculationLink link:definitionLink 999070 - Disclosure - SCHEDULE OF CASH FLOW INFORMATION RELATED TO LEASES (Details) link:presentationLink link:calculationLink link:definitionLink 999071 - Disclosure - SCHEDULE OF OTHER SUPPLEMENTAL INFORMATION (Details) link:presentationLink link:calculationLink link:definitionLink 999072 - Disclosure - SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS DUE FOR OPERATING LEASES (Details) link:presentationLink link:calculationLink link:definitionLink 999073 - Disclosure - SCHEDULE OF DERIVATIVE INSTRUMENTS IN CONSOLIDATED AND COMBINED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (Details) link:presentationLink link:calculationLink link:definitionLink 999074 - Disclosure - SCHEDULE OF DERIVATIVE INSTRUMENTS (Details) link:presentationLink link:calculationLink link:definitionLink 999075 - Disclosure - DERIVATIVES FINANCIAL INSTRUMENTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999076 - Disclosure - SHAREHOLDERS’ EQUITY (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999077 - Disclosure - SCHEDULE OF NET INCOME (LOSS) PER SHARE (Details) link:presentationLink link:calculationLink link:definitionLink 999078 - Disclosure - OPERATING EXPENSES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999079 - Disclosure - SCHEDULE OF DOMESTIC AND FOREIGN COMPONENTS (Details) link:presentationLink link:calculationLink link:definitionLink 999080 - Disclosure - SCHEDULE OF PROVISION FOR INCOME TAXES (Details) link:presentationLink link:calculationLink link:definitionLink 999081 - Disclosure - SCHEDULE OF EFFECTIVE INCOME TAX RATE (Details) link:presentationLink link:calculationLink link:definitionLink 999082 - Disclosure - SCHEDULE OF EFFECTIVE INCOME TAX RATE BASED ON INCOME (LOSS) BEFORE INCOME TAX EXPENSE (Details) link:presentationLink link:calculationLink link:definitionLink 999083 - Disclosure - SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) link:presentationLink link:calculationLink link:definitionLink 999084 - Disclosure - SCHEDULE OF CUMULATIVE NET OPERATING LOSSES (Details) link:presentationLink link:calculationLink link:definitionLink 999085 - Disclosure - SCHEDULE OF INCOME TAX NET OF REFUNDS (Details) link:presentationLink link:calculationLink link:definitionLink 999086 - Disclosure - INCOME TAX EXPENSE (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999087 - Disclosure - PENSION COSTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999088 - Disclosure - SCHEDULE OF NATURE OF RELATIONSHIPS WITH RELATED PARTIES (Details) link:presentationLink link:calculationLink link:definitionLink 999089 - Disclosure - SCHEDULE OF RELATED PARTY BALANCES (Details) link:presentationLink link:calculationLink link:definitionLink 999090 - Disclosure - SCHEDULE OF RELATED PARTY TRANSACTIONS (Details) link:presentationLink link:calculationLink link:definitionLink 999091 - Disclosure - RELATED PARTY BALANCES AND TRANSACTIONS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999092 - Disclosure - SCHEDULE OF CONCENTRATION (Details) link:presentationLink link:calculationLink link:definitionLink 999093 - Disclosure - SUBSEQUENT EVENTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink