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Unaudited Interim Condensed Consolidated Statements of Changes in Equity - USD ($)
Issued capital
Share premium
Capital and other reserves
Share option reserve
Retirement benefit reserve
Exchange fluctuation reserve
Accumulated losses
Total
Balance at Dec. 31, 2020 $ 265 $ 108,515,276 $ 23,747 $ 7,184,050 $ (2,963,366) $ (85,446,416) $ 27,313,556
Loss for the period (30,932,005) (30,932,005)
Other comprehensive loss for the year:                
Exchange differences on translation of foreign operations, net of tax 2,340,885 2,340,885
Remeasurement losses on defined benefit plan, net of tax 27,292 27,292
Total comprehensive loss for the period 27,292 2,340,885 (30,932,005) (28,563,828)
Equity-settled share option arrangements 9,352,862 9,352,862
Balance at Dec. 31, 2021 265 108,515,276 [1] 23,747 [1] 16,536,912 [1] 27,292 [1] (622,481) [1] (116,378,421) [1] 8,102,590
Loss for the period (49,441,815) (49,441,815)
Other comprehensive loss for the year:                
Exchange differences on translation of foreign operations, net of tax 3,088,057 3,088,057
Remeasurement losses on defined benefit plan, net of tax 42,103 42,103
Total comprehensive loss for the period 42,103 3,088,057 (49,441,815) (46,311,655)
Issue of shares 1,755 39,598,355 39,600,110
Equity-settled share option arrangements 14,430,835 14,430,835
Balance at Dec. 31, 2022 2,020 148,113,631 [1] 23,747 [1] 30,967,747 [1] 69,395 [1] 2,465,576 [1] (165,820,236) [1] 15,821,880
Loss for the period (71,100,998) (71,100,998)
Other comprehensive loss for the year:                
Exchange differences on translation of foreign operations, net of tax 1,672,938 1,672,938
Remeasurement losses on defined benefit plan, net of tax (34,573) (34,573)
Total comprehensive loss for the period (34,573) 1,672,938 (71,100,998) (69,462,633)
Equity-settled share option arrangements 795,125 795,125
Balance at Jun. 30, 2023 2,020 148,113,631 23,747 31,762,872 34,822 4,138,514 (236,921,234) (52,845,628)
Balance at Dec. 31, 2022 2,020 148,113,631 [1] 23,747 [1] 30,967,747 [1] 69,395 [1] 2,465,576 [1] (165,820,236) [1] 15,821,880
Loss for the period (172,600,513) (172,600,513)
Other comprehensive loss for the year:                
Exchange differences on translation of foreign operations, net of tax (820,391) (820,391)
Remeasurement losses on defined benefit plan, net of tax (29,965) (29,965)
Total comprehensive loss for the period (29,965) (820,391) (172,600,513) (173,450,869)
Scrip dividend for Preference Shares 46 (46)
Shares issued pursuant to share-based payment arrangement 3 2,358,717 (2,358,720)
Shares issued upon exercise of Class C warrants 2,718 51,347,266 51,349,984
Capital Reorganization - Share Exchange (3,317) 3,317
Repurchase and cancellation of Old Class A Ordinary Shares (14,170) (14,170)
Capital Reorganization - Shares issued to acquire net assets of Bridgetown 2,497 153,544,381 153,546,878
Reclassification of warrant liabilities 12,049,646 12,049,646
Shares issued for the settlement of expenses 32 499,968 500,000
Shares issued upon the exercise of call option for loan notes 201 12,332,834 12,333,035
Reclassification of liabilities for long-term employee benefits 318,921 318,921
Equity-settled share option arrangements 6,629,044 6,629,044
Balance at Dec. 31, 2023 4,200 368,185,898 [1] 12,392,314 [1] 35,238,071 [1] 39,430 [1] 1,645,185 [1] (338,420,749) [1] 79,084,349
Loss for the period (25,322,745) (25,322,745)
Other comprehensive loss for the year:                
Exchange differences on translation of foreign operations, net of tax 4,991,757 4,991,757
Remeasurement losses on defined benefit plan, net of tax (5,050) (5,050)
Total comprehensive loss for the period (5,050) 4,991,757 (25,322,745) (20,336,038)
Shares issued pursuant to share-based payment arrangement 137 968,541 (301,768) (666,455) 455
Equity-settled share option arrangements 1,637,724 1,637,724
Balance at Jun. 30, 2024 $ 4,337 $ 369,154,439 $ 12,090,546 $ 36,209,340 $ 34,380 $ 6,636,942 $ (363,743,494) $ 60,386,490
[1] These reserves accounts comprise the consolidated reserves of US$79,080,149 (2022: US$15,819,860; 2021: US$8,102,325) in the consolidated statement of financial position.