It appears to be jade or nephrite. There is no maker's mark. It is carved double - sided.
The dimensions are on the bottom of the picture
Hello, this item is a small carved plaque in a reddish brown to orange toned material, depicting a stylized figure with flowing drapery and scrolling wave motifs, likely inspired by Chinese or Southeast Asian decorative traditions. Despite the client’s suggestion, the surface, translucency, and carved texture do not align with jade or nephrite, which would show a denser, waxy polish and internal fiber structure rather than this more matte, uniform appearance. The coloration and carving style instead suggest a carved hardstone imitation, resin, or possibly dyed soapstone, produced for the decorative export market in the mid to late 20th century. The openwork carving and simplified facial features further support a tourist or decorative production rather than a period or scholarly piece.
From a market perspective, objects of this type are widely available and collected primarily for decorative appeal rather than material or historical significance. The small size, approximately 11 cm in length, and lack of confirmed material or provenance limit value considerably. Comparable pieces typically sell in the range of $20 to $60 USD in secondary markets.