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

 

   December 31,
2024
  December 31,
2023
At cost:          
Mineral rights  $2,682,882   $2,722,997 
Buildings   68,476,868    29,863,200 
Plant and machinery   143,839,420    185,738,906 
Furniture, fixtures and office equipment   1,435,090    1,456,547 
Motor vehicles   124,215    126,072 
Construction in process   10,155,642    10,307,491 
Total   226,714,117    230,215,213 
Less: Accumulated depreciation and amortization   (83,826,560)   (108,027,190)
Impairment   (6,744,380)    
Net book value  $136,143,177   $122,188,023 

Historical Timeline

Fiscal YearFiled
2024Apr 11, 2025Showing above
2023Sep 27, 2024
2022Mar 31, 2023
2021Apr 12, 2022
2020Apr 8, 2021
2019Apr 14, 2020
2018Mar 15, 2019
2017Mar 16, 2018
2016Mar 17, 2017
2015Mar 15, 2016

About PP&E Disclosures

The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.

Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.