SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2019

Disclosure of operating segments [abstract]

Schedule of Revenue by Geographical Area Based on Location of Assets

The distribution of revenue by geographical area based on location of assets was as follows:

			Rest of World
Revenue	Americas		Ireland		Other		Eliminations			Total
Year ended December 31, 2019	US$‘000		US$‘000		US$‘000		US$’000			US$‘000
Revenue from external customers		64,045		26,390		-		-			90,435
Inter-segment revenue		39,563		1,629		-		(41,192	)		-

Total revenue		103,608		28,019		-		(41,192	)		90,435

			Rest of World
	Americas		Ireland		Other		Eliminations			Total
Year ended December 31, 2018	US$‘000		US$‘000		US$‘000		US$’000			US$‘000
Revenue from external customers		65,863		31,172		-		-			97,035
Inter-segment revenue		38,665		2,899		-		(41,564	)		-

Total revenue		104,528		34,071		-		(41,564	)		97,035

			Rest of World
	Americas		Ireland		Other		Eliminations			Total
Year ended December 31, 2017	US$‘000		US$‘000		US$‘000		US$’000			US$‘000
Revenue from external customers		66,092		33,048		-		-			99,140
Inter-segment revenue		42,147		3,587		-		(45,734	)		-

Total revenue		108,239		36,635		-		(45,734	)		99,140

Schedule of Revenue by Customers' Geographical Area

The distribution of revenue by customers’ geographical area was as follows:

Revenue	December 31, 2019 US$‘000		December 31, 2018 US$‘000		December 31, 2017 US$‘000
Americas		52,183		57,559		59,539
Asia / Africa		27,686		29,466		27,131
Europe (including Ireland) *		10,566		10,010		12,470

		90,435		97,035		99,140

Revenue from customers in Ireland is not disclosed separately due to the immateriality of these revenues.

Schedule of Revenue by Major Product Group

The distribution of revenue by major product group was as follows:

Revenue	December 31, 2019 US$‘000		December 31, 2018 US$‘000		December 31, 2017 US$‘000
Clinical laboratory		68,127		71,618		73,366
Point-of-Care		11,393		14,836		16,774
Laboratory services		10,915		10,581		9,000

		90,435		97,035		99,140

Schedule of Amount Relating From Revenue

The group has recognised the following amounts relating to revenue in the consolidated statement of operations:

Revenue	December 31, 2019 US$‘000		December 31, 2018 US$‘000		December 31, 2017 US$‘000
Revenue from contracts with customers (a)		90,435		97,035		99,140
Revenue from other sources		-		-		-

		90,435		97,035		99,140

(a)

Disaggregation of revenue from contracts with customers:

Schedule of Revenue Derives From Transfer of Goods and Services

The Group derives revenue from the transfer of goods and services over time and at a point in time in the following geographical areas:

Timing of revenue recognition	Americas		Ireland		Other		Total
Year ended December 31, 2019	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		63,300		26,390		—		89,690
Over time		745		—		—		745

Total		64,045		26,390		—		90,435

Timing of revenue recognition	Americas		Ireland		Other		Total
Year ended December 31, 2018	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		64,941		31,172		—		96,113
Over time		922		—		—		922

Total		65,863		31,172		—		97,035

Timing of revenue recognition	Americas		Ireland		Other		Total
Year ended December 31, 2017	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		65,164		33,048		—		98,212
Over time		928		—		—		928

Total		66,092		33,048		—		99,140

(b)

The Group derives revenue from the transfer of goods and services over time and at a point in time based on customers’ geographical area as follows:

Timing of revenue recognition	Americas		Asia / Africa		Europe		Total
Year ended December 31, 2019	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		51,438		27,686		10,566		89,690
Over time		745		—		—		745

Total		52,183		27,686		10,566		90,435

Timing of revenue recognition	Americas		Asia / Africa		Europe		Total
Year ended December 31, 2018	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		56,637		29,466		10,010		96,113
Over time		922		—		—		922

Total		57,559		29,466		10,010		97,035

Timing of revenue recognition	Americas		Asia / Africa		Europe		Total
Year ended December 31, 2017	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		58,611		27,131		12,470		98,212
Over time		928		-		-		928

Total		59,539		27,131		12,470		99,140

Schedule of Segment Results by Geographical Area

The distribution of segment results by geographical area was as follows:

				Rest of World
	Americas			Ireland			Other			Total
Year ended December 31, 2019	US$‘000			US$‘000			US$‘000			US$‘000
Result before impairment and unallocated expenses		5,239			(4,334	)		(108	)		797
Impairment		(14,562	)		(9,733	)		—			(24,295	)

Result after impairment		(9,323	)		(14,067	)		(108	)		(23,498	)
Unallocated expenses *											(614	)

Operating loss											(24,112	)
Net financing expense (Note 8)											(5,885	)

Loss before tax											(29,997	)
Income tax credit (Note 9)											1,006

Loss for the year on continuing operations											(28,991	)
Profit for the year on discontinued operations (Note 10)											77

Loss for the year											(28,914	)

				Rest of World
	Americas			Ireland			Other			Total
Year ended December 31, 2018	US$‘000			US$‘000			US$‘000			US$‘000
Result before impairment and unallocated expenses		5,514			1,900			(44	)		7,370
Impairment		(19,095	)		(7,837	)		—			(26,932	)

Result after impairment		(13,581	)		(5,937	)		(44	)		(19,562	)
Unallocated expenses *											(665	)

Operating loss											(20,227	)
Net financing expense (Note 8)											(2,956	)

Loss before tax											(23,183	)
Income tax credit (Note 9)											525

Loss for the year on continuing operations											(22,658	)
Loss for the year on discontinued operations (Note 10)											568

Loss for the year											(22,090	)

	Americas			Ireland			Other			Total
Year ended December 31, 2017	US$‘000			US$‘000			US$‘000			US$‘000
Result before exceptional expenses		3,744			1,125			(44	)		4,825
Impairment		(9,194	)		(32,561	)		—			(41,755	)

Result after exceptional expenses		(5,450	)		(31,436	)		(44	)		(36,930	)
Unallocated expenses *											(738	)

Operating profit											(37,668	)
Net financing expense (Note 8)											(2,207	)

Loss before tax											(39,875	)
Income tax credit (Note 9)											1,214

Loss for the year on continuing operations											(38,661	)
Loss for the year on discontinued operations (Note 10)											(1,609	)

Loss for the year											(40,270	)

Unallocated expenses represent head office general and administration costs of the Group, which cannot be allocated to the results of any specific geographical area.

Schedule of Segment Assets and Segment Liabilities by Geographical Area

The distribution of segment assets and segment liabilities by geographical area was as follows:

Rest of World

Americas

Ireland

Other

Total

As at December 31, 2019

US$‘000

Assets and liabilities

Segment assets

69,224

37,212

106,437

Unallocated assets:

Income tax assets (current and deferred)

8,234

Cash and cash equivalents and short-term investments

16,400

Total assets as reported in the Group balance sheet

131,071

Segment liabilities

14,575

104,396

200

119,171

Unallocated liabilities:

Income tax liabilities (current and deferred)

7,187

Total liabilities as reported in the Group balance sheet

126,358

Rest of World

Americas

Ireland

Other

Total

As at December 31, 2018

US$‘000

Assets and liabilities

Segment assets

75,658

38,009

113,671

Unallocated assets:

Income tax assets (current and deferred)

7,711

Cash and cash equivalents and short-term investments

30,277

Total assets as reported in the Group balance sheet

151,659

Segment liabilities

Unallocated liabilities:

8,946

90,444

150

99,540

Income tax liabilities (current and deferred)

8,065

Total liabilities as reported in the Group balance sheet

107,605

Schedule of Long-Lived Assets

The distribution of long-lived assets, which are property, plant and equipment, goodwill and intangible assets and other non-current assets (excluding deferred tax assets), by geographical area was as follows:

	December 31, 2019 US$‘000		December 31, 2018 US$‘000
Rest of World – Ireland		14,626		14,864
Americas		38,803		44,007

		53,429		58,871

Schedule of Depreciation and Amortisation by Geographical Area

The distribution of depreciation and amortisation by geographical area was as follows:

	December 31, 2019 US$‘000		December 31, 2018 US$‘000		December 31, 2017 US$‘000
Depreciation:
Rest of World – Ireland		322		74		1,186
Americas		2,208		1,301		1,238

		2,530		1,375		2,424

Amortisation:
Rest of World – Ireland		642		655		1,164
Americas		1,726		2,170		2,139

		2,368		2,825		3,303

Schedule of Share-Based Payment Expense by Geographical Area

The distribution of share-based payment expense by geographical area was as follows:

	December 31, 2019 US$‘000		December 31, 2018 US$‘000		December 31, 2017 US$‘000
Rest of World – Ireland		659		1,265		841
Americas		99		104		87

		758		1,369		928
Share based-payments – discontinued operations		—		—		—

		758		1,369		928

Schedule of Interest Income and Interest Expense by Geographical Area

The distribution of interest income and interest expense by geographical area was as follows:

			Rest of World
Interest Income Year ended December 31, 2019	Americas US$‘000		Ireland US$‘000		Other US$‘000		Eliminations US$‘000			Total US$‘000
Interest income earned		47		417		—		—			464
Non-cash financial income		—		233		—		—			233
Inter-segment interest income		—		—		4,853		(4,853	)		—

Total		47		650		4,853		(4,853	)		697

			Rest of World
Interest Expense Year ended December 31, 2019	Americas US$‘000		Ireland US$‘000		Other US$‘000		Eliminations US$‘000			Total US$’000
Interest on finance leases		294		653		—		—			947
Interest on tax audit settlement (Note 6)		—		1,000		—		—			1,000
Cash interest on exchangeable notes		—		3,996		—		—			3,996
Non-cash interest on exchangeable notes ( Note 25)		—		639		—		—			639


Inter-segment interest expense		4,853		—		—		(4,853	)		—

Total		5,147		6,288		—		(4,853	)		6,582

			Rest of World
Interest Income Year ended December 31, 2018	Americas		Ireland		Other		Eliminations			Total
Interest Income Year ended December 31, 2018	US$‘000		US$‘000		US$‘000		US$’000			US$‘000
Interest income earned		32		704		—		—			736
Non-cash financial income		—		1,388		—		—			1,388
Inter-segment interest income		—		—		4,853		(4,853	)		—

Total		32		2,092		4,853		(4,853	)		2,124

			Rest of World
Interest Expense Year ended December 31, 2018	Americas US$‘000		Ireland US$‘000		Other US$‘000		Eliminations US$’000			Total US$‘000
Interest on finance leases		7		32		—		—			39
Cash interest on exchangeable notes		—		4,352		—		—			4,352
Non-cash interest on exchangeable notes ( Note 25)		—		689		—		—			689
Inter-segment interest expense		4,853		—		—		(4,853	)		—

Total		4,860		5,073		—		(4,853	)		5,080

			Rest of World
Interest Income Year ended December 31, 2017	Americas US$‘000		Ireland US$‘000		Other US$‘000		Eliminations US$’000			Total US$‘000
Interest income earned		44		764		—		—			808
Non-cash financial income		—		2,390		—		—			2,390
Inter-segment interest income		—		—		4,853		(4,853	)		—

Total		44		3,154		4,853		(4,853	)		3,198

			Rest of World
Interest Expense Year ended December 31, 2017	Americas US$‘000		Ireland US$‘000		Other US$‘000		Eliminations US$’000			Total US$‘000

Interest on deferred consideration and licence fee		—		40		—		—			40
Interest on finance leases		—		42		—		—			42
Cash interest on exchangeable notes		—		4,600		—		—			4,600
Non-cash interest on exchangeable notes (Note 25)		—		723		—		—			723
Inter-segment interest expense		4,853		—		—		(4,853	)		—

Total		4,853		5,405		—		(4,853	)		5,405

Schedule of Taxation Expense by Geographical Area

The distribution of taxation (expense)/credit by geographical area was as follows:

	December 31, 2019 US$‘000		December 31, 2018 US$‘000			December 31, 2017 US$‘000
Rest of World – Ireland		831		(59	)		192
Rest of World – Other		—		(3	)		(81	)
Americas		175		587			1,103

		1,006		525			1,214

Schedule of Capital Expenditure by Geographical Area

The distribution of capital expenditure by geographical area was as follows:

	December 31, 2019 US$‘000		December 31, 2018 US$‘000
Rest of World – Ireland		20,758		7,148
Rest of World – Other		-		1,746
Americas		12,863		8,911

		33,621		17,805