SEGMENTED INFORMATION (Tables)

12 Months Ended

Dec. 31, 2024

SEGMENTED INFORMATION

Schedule of Segmented Revenue and Net Profit/(Loss)

	Provision for genomic screening services			Trading of industrial chemicals			Investment holding			Total
	Year ended December 31, 2023
REVENUE	$	24,219		$	9,746,587		$	-		$	9,770,806
COST OF REVENUE		(19,851	)		(8,421,457	)		-			(8,441,308	)
GROSS PROFIT		4,368			1,325,130			-			1,329,498
OTHER INCOME		19,629			466,407			-			486,036
OPERATING EXPENSES
Sales and marketing		(18,884	)		(569,896	)		(8,078	)		(596,858	)
Research and development		(54,982	)		-			-			(54,982	)
General and administrative		(171,881	)		(134,678	)		(2,136,296	)		(2,442,855	)
Provision for expected credit losses		-			(1,314,427	)		-			(1,314,427	)
TOTAL OPERATING EXPENSES		(245,747	)		(2,019,001	)		(2,144,374	)		(4,409,122	)
LOSS FROM OPERATIONS		(221,750	)		(227,464	)		(2,144,374	)		(2,593,588	)
FINANCE COSTS		(5,052	)		(8,877	)		-			(13,929	)
LOSS BEFORE TAX		(226,802	)		(236,341	)		(2,144,374	)		(2,607,517	)
Deferred tax		12,269			5,090			-			17,359
Income tax		(2,613	)		(36,272	)		-			(38,885	)
Total tax (expense)/credit		9,656			(31,182	)		-			(21,526	)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$	(217,146	)	$	(267,523	)	$	(2,144,374	)	$	(2,629,043	)

	Provision for genomic screening services			Trading of industrial chemicals			Investment holding			Total
	Year ended December 31, 2024
REVENUE	$	16,069		$	9,494,577		$	-		$	9,510,646
COST OF REVENUE		(7,316	)		(8,213,809	)		-			(8,221,125	)
GROSS PROFIT		8,753			1,280,768			-			1,289,521
OTHER INCOME		122,951			1,949,522			-			2,072,473
OPERATING EXPENSES
Sales and marketing		(125,299	)		(1,861,456	)		(43,929	)		(2,030,684	)
Research and development		(47,511	)		-			-			(47,511	)
General and administrative		(194,038	)		(679,321	)		(1,100,609	)		(1,973,968	)
Provision for expected credit losses		-			(883,533	)		-			(883,533	)
TOTAL OPERATING EXPENSES		(366,848	)		(3,424,310	)		(1,144,538	)		(4,935,696	)
LOSS FROM OPERATIONS		(235,144	)		(194,020	)		(1,144,538	)		(1,573,702	)
FINANCE COSTS		(11,795	)		(9,072	)		(279	)		(21,146	)
LOSS BEFORE TAX		(246,939	)		(203,092	)		(1,144,817	)		(1,594,848	)
Tax expense:
Deferred tax		-			12,305			-			12,305
Income tax		-			(15,799	)		-			(15,799	)
Tax expense		-			(3,494	)		-			(3,494	)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$	(246,939	)	$	(206,586	)	$	(1,144,817	)	$	(1,598,342	)

	Provision for genomic screening services		Trading of industrial chemicals		Investment holding		Total
	Year ended December 31, 2023
Segment assets	$	2,522,321	$	6,676,344	$	2,201,128	$	11,399,793
Included in the measure of segment assets are:
Addition to non-current assets other than financial instruments and deferred tax assets		247,192		15,486		-		262,678

	Provision for genomic screening services		Trading of industrial chemicals		Investment holding		Total
	Year ended December 31, 2024
Segment assets	$	2,652,754	$	6,788,302	$	992,792	$	10,433,848
Included in the measure of segment assets are:
Addition to non-current assets other than financial instruments and deferred tax assets		150,881		221,844		-		372,725