Classes of share capital [axis] Total non-current assets Total current assets Total assets Total equity Balance Balance Total non-current liabilities Total current liabilities Total liabilities Total equity and liabilities Gross profit Income from operations Profit before income tax Profit before income tax Profit for the year Profit for the year Profit and loss Total comprehensive income attributable to equity owners of the Company Components of equity [axis] Operating cash flows before working capital changes Cash generated from operations Net cash generated from/(used in) operating activities Net cash used in investing activities Net cash (used in )/generated from financing activities Net change in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year Cash and cash equivalents Cash and bank balances Cash and bank balance Non-Cash Changes [Abstract] Liabilities arising from financing activities [axis] At beginning of financial year At end of financial year Overview [Abstract] Consolidated Entities [Axis] Material Accounting Policy Information [Abstract] Classes of property, plant and equipment [axis] Significant Accounting Judgments and Estimates [Abstract] Property, Plant and Equipment [Abstract] Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] Balance at beginning Balance at ending Other Investment [Abstract] Schedule of Other Investment [Abstract] Categories of related parties [axis] Schedule of Unquoted Equity Securities Measured at Fair Value Unobservable Inputs (Level 3) [Abstract] At the beginning of the year At the end of the year Deferred Tax Liabilities/(Assets) [Abstract] Schedule of Movement in Deferred Tax Liabilities/(Assets) [Abstract] At beginning of financial year At end of financial year Inventories [Abstract] Schedule of Inventories [Abstract] Inventories Schedule of Inventories Write-Down [Abstract] At beginning of financial year At end of financial year Less: Allowance for inventories write-down Trade and Other Receivables [Abstract] Total trade and other receivables Trade and other receivables Total trade and other receivables Trade and other receivables Geographical [Axis] At beginning of financial year At beginning and end of financial year Less: Allowance for expected credit losses of trade receivables – third parties Classes of financial instruments [axis] Deferred Initial Public Offering (“IPO”) Costs [Abstract] Cash and Cash Equivalents [Abstract] Schedule of Cash and Cash Equivalents [Abstract] Share Capital [Abstract] Classes of ordinary shares [axis] Reserve [Abstract] Trade and Other Payables [Abstract] Schedule of Trade and Other Payables [Abstract] Currency in which information is displayed [axis] Lease Liabilities [Abstract] Right-of-use assets, beginning balance Right-of-use assets, ending balance Right-of-use assets Total lease liabilities Lease liabilities Schedule of Amounts Recognized in Profit or Loss [Abstract] Total depreciation - right-of-use assets Borrowings [Abstract] Currency [Axis] Revenue [Abstract] Timing of transfer of goods or services [axis] Interest Expense [Abstract] Schedule of Interest Expense [Abstract] Total interest expenses Interest expense Other Income, Net [Abstract] Other comprehensive income: Other income, net Other income, net Income Tax Expense [Abstract] Deferred taxation Schedule of Major Components of Income Tax Expense Recognized in Profit or Loss [Abstract] Schedule of Reconciliation Between Tax Expense and the Product of Accounting Profits Multiplied by Cambodia Income Tax Rate [Abstract] Significant Related Party Transactions and Balances [Abstract] Segment Reporting [Abstract] Financial Risk Management [Abstract] Types of risks [axis] Categories of financial assets [axis] Past due status [axis] Major customers [axis] Total Maturity [axis] Net exposure Fair Value of Assets and Liabilities [Abstract] Levels of fair value hierarchy [axis] Valuation techniques used in fair value measurement [axis] At beginning of financial year At end of financial year Other investment Financial Instruments by Category [Abstract] Total financial assets measured at amortized cost Total financial liabilities measured at amortized cost Classes of financial assets [axis] Classes of financial liabilities [axis] Capital Management [Abstract] Commitments and Contingencies [Abstract] Events After Reporting Period [Abstract] ASSETS Non-current assets Property, plant and equipment Other investment Unquoted equity securities Deferred tax assets Current assets Inventories Deferred initial public offering (“IPO”) costs Accumulated deferred IPO cost Amounts due from related parties Loans to related parties Loans to related parties Loan to related parties, net EQUITY AND LIABILITIES Equity attributable to owners of the Company Share capital Amount of shares issued Share premium Merger reserve Capital reserve Foreign currency translation reserve Retained earnings Non-current liabilities Lease liabilities Non-current Current liabilities Trade and other payables Trade and other payables (exclude advance payment from customers) Lease liabilities Current Borrowings Current borrowings Income tax payable Revenue Revenue by geographic location Operating expenses: Other income/(expenses): Items that may be classified subsequently to profit or loss Exchange differences on translating foreign operations Earnings per share attributable to owners of the Company Basic earnings per share (in Dollars per share) Diluted earnings per share (in Dollars per share) Weighted average number of ordinary shares used in computing basic earnings (in Shares) Weighted average number of ordinary shares used in computing diluted earnings (in Shares) Other comprehensive income: Proceeds from issuance of IPO shares, net of expenses Other comprehensive income: Cash flows from operating activities Adjustments for: Depreciation of property, plant and equipment Depreciation of right-of-use assets Depreciation Reversal of inventories write-down Allowance for provision for expected credit losses – other receivables Reversal of allowance for provision for expected credit losses – other receivables Other receivables written off Allowance for provision for expected credit losses – third parties Changes in working capital: Inventories Trade and other receivables Trade and other payables Cash flows from investing activities Interest received Deferred initial public offering (“IPO”)costs Cash flows from financing activities Proceeds from issuance of IPO shares, net (Advances to)/Repayments from related parties, net Cash flows Interest recharge to Interest expense Cost of sales Cost of sales Selling and distribution expenses General and administrative expenses Interest expense Interest expenses Income tax expense Deferred taxation Total Interest income from loan to related party Interest income from loan to third party Interest income Inventories write-down Income tax paid Purchase of property, plant and equipment Acquisition of equity investment (Loans to)/Repayment from related parties Proceeds from/(Repayments of) borrowings, net Interest paid on borrowings