SEGMENT INFORMATION (Tables)

6 Months Ended

Jun. 30, 2022

Disclosure of operating segments [abstract]

Schedule of Revenue by Major Product Group

	Six-month period ended
Revenue	June 30, 2022 US$‘000		June 30, 2021 US$‘000
Clinical laboratory goods		29,534		43,509
Clinical laboratory services		3,702		4,082
Point-of-Care products		4,004		3,846
		37,240		51,437

Schedule of Segment Results by Geographical Area

				Rest of World
	Americas			Ireland			Other			Total
Six-month period ended June 30, 2022	US$‘000			US$‘000			US$‘000			US$‘000
Result before impairment and unallocated expenses		(388	)		(259	)		(5	)		(652	)
Impairment		(519	)		-			-			(519	)
Result after impairment		(907	)		(259	)		(5	)		(1,171	)
Unallocated expenses *											(689	)
Operating loss											(1,860	)
Net financing expense											(20,303	)
Loss before tax											(22,163	)
Income tax credit											180
Loss for the period on continuing operations											(21,983	)
Loss for the period on discontinued operations											(2	)
Loss for the six-month period											(21,985	)

				Rest of World
	Americas			Ireland			Other			Total
Six-month period ended June 30, 2021	US$‘000			US$‘000			US$‘000			US$‘000
Result before impairment and unallocated expenses		7,658			2,340			(50	)		9,948
Impairment		(5,212	)		(856	)		-			(6,068	)
Result after impairment		2,446			1,484			(50	)		3,880
Unallocated expenses *											(584	)
Operating profit											3,296
Net financing expense											(1,717	)
Profit before tax											1,579
Income tax charge											(760	)
Profit for the period on continuing operations											819
Profit for the period on discontinued operations											-
Profit for the six-month period											819

* 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

			Rest of World
	Americas		Ireland		Other		Total
As at June 30, 2022	US$‘000		US$‘000		US$‘000		US$‘000
Assets and liabilities
Segment assets		47,835		42,513		25		90,373
Unallocated assets:
Income tax assets (current and deferred)								6,315
Cash and cash equivalents and short-term investments								10,453
Total assets as reported in the Statement of Financial Position								107,141
Segment liabilities		58,462		27,155		330		85,947
Unallocated liabilities:
Income tax liabilities (current and deferred)								5,375
Total liabilities as reported in the Statement of Financial Position								91,322

			Rest of World
	Americas		Ireland		Other		Total
As at December 31, 2021	US$‘000		US$‘000		US$‘000		US$‘000
Assets and liabilities
Segment assets		45,891		41,453		1		87,345
Unallocated assets:
Income tax assets (current and deferred)								5,640
Cash and cash equivalents and short-term investments								25,910
Total assets as reported in the Statement of Financial Position								118,895
Segment liabilities		12,382		101,927		25		114,334
Unallocated liabilities:
Income tax liabilities (current and deferred)								4,880
Total liabilities as reported in the Statement of Financial Position								119,214