| Property, plant and equipment |
Note 16. Property, plant and equipment Property, plant and equipment, net consisted of the following: | | | As of
June 30,
2026 | | | As of
December 31, | | | USD’000 | | (unaudited) | | | 2025 | | | Buildings and leasehold improvements | | | 218 | | | | 224 | | | Computer equipment and licenses | | | 2,443 | | | | 1,949 | | | Machinery & equipment | | | 9,433 | | | | 8,275 | | | Office equipment and furniture | | | 3,401 | | | | 3,428 | | | Total property, plant and equipment gross | | | 15,495 | | | | 13,876 | | | | | | | | | | | | | Accumulated depreciation for: | | | | | | | | | | Buildings and leasehold improvements | | | (27 | ) | | | (13 | ) | | Computer equipment and licenses | | | (1,818 | ) | | | (1,736 | ) | | Machinery & equipment | | | (5,322 | ) | | | (5,006 | ) | | Office equipment and furniture | | | (3,286 | ) | | | (3,317 | ) | | Total accumulated depreciation | | | (10,453 | ) | | | (10,072 | ) | | Total property, plant and equipment, net | | | 5,042 | | | | 3,804 | | | Depreciation charge for the six months ended June 30, 2026 | | | 456 | | | | 379 | | The Group evaluated property, plant and equipment and other long-lived assets under ASC 360 and concluded that the relevant asset groups were recoverable. Accordingly, no impairment loss was recognized as of June 30, 2026. The useful economic lives of property, plant and equipment are as follows: | ● | Machinery, equipment and production tools | 5 to 10 years | | ● | Office equipment and furniture | 2 to 5 years | | ● | Production masks | 5 years |
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