SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2022

Disclosure of operating segments [abstract]

Schedule of Revenue by Geographical Area Based on Location of Assets

Revenue	Americas		Rest of World Ireland		Eliminations			Total
Year ended December 31, 2022	US$‘000		US$‘000		US$’000			US$‘000
Revenue from external customers		50,508		24,271		-			74,779
Inter-segment revenue		26,110		828		(26,938	)		-
Total revenue		76,618		25,099		(26,938	)		74,779

Revenue	Americas		Rest of World Ireland		Eliminations			Total
Year ended December 31, 2021	US$‘000		US$‘000		US$’000			US$‘000
Revenue from external customers		67,249		25,716		-			92,965
Inter-segment revenue		49,059		2,517		(51,576	)		-
Total revenue		116,308		28,233		(51,576	)		92,965

Revenue	Americas		Rest of World Ireland		Eliminations			Total
Year ended December 31, 2020	US$‘000		US$‘000		US$’000			US$‘000
Revenue from external customers		77,688		24,292		-			101,980
Inter-segment revenue		59,304		1,095		(60,399	)		-
Total revenue		136,992		25,387		(60,399	)		101,980

Schedule of Revenue by Customers' Geographical Area

Revenue	December 31, 2022 US$‘000		December 31, 2021 US$‘000		December 31, 2020 US$‘000
Americas		40,176		57,799		70,408
Asia / Africa		25,022		25,504		22,567
Europe (including Ireland) *		9,581		9,662		9,005
		74,779		92,965		101,980

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

Schedule of Revenue by Major Product Group

Revenue	December 31, 2022 US$‘000		December 31, 2021 US$‘000		December 31, 2020 US$‘000
Clinical laboratory goods		58,294		74,700		84,280
Clinical laboratory services		7,272		7,928		8,485
Point-of-Care		9,213		10,337		9,215
		74,779		92,965		101,980

Schedule of Amount Relating From Revenue

Revenue	December 31, 2022 US$‘000		December 31, 2021 US$‘000		December 31, 2020 US$‘000
Revenue from contracts with customers (a)		74,779		92,965		101,980
		74,779		92,965		101,980

Schedule of Revenue Derives From Transfer of Goods and Services

Timing of revenue recognition	Americas		Rest of World Ireland		Rest of World  Other		Total
Year ended December 31, 2022	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		50,174		24,271		-		74,445
Over time		334		-		-		334
Total		50,508		24,271		-		74,779

Timing of revenue recognition	Americas		Rest of World Ireland		Rest of World Other		Total
Year ended December 31, 2021	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		66,806		25,716		-		92,522
Over time		443		-		-		443
Total		67,249		25,716		-		92,965

Timing of revenue recognition	Americas		Rest of World Ireland		Rest of World Other		Total
Year ended December 31, 2020	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		77,060		24,292		-		101,352
Over time		628		-		-		628
Total		77,688		24,292		-		101,980

Timing of revenue recognition	Americas		Asia / Africa		Europe		Total
Year ended December 31, 2022	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		39,842		25,022		9,581		74,445
Over time		334		-		-		334
Total		40,176		25,022		9,581		74,779

Timing of revenue recognition	Americas		Asia / Africa		Europe		Total
Year ended December 31, 2021	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		57,356		25,504		9,662		92,522
Over time		443		-		-		443
Total		57,799		25,504		9,662		92,965

Timing of revenue recognition	Americas		Asia / Africa		Europe		Total
Year ended December 31, 2020	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		69,780		22,567		9,005		101,352
Over time		628		-		-		628
Total		70,408		22,567		9,005		101,980

Schedule of Segment Results by Geographical Area

				Rest of World
	Americas			Ireland			Other			Total
Year ended December 31, 2022	US$‘000			US$‘000			US$‘000			US$‘000
Result before impairment and unallocated expenses		(5,891	)		(2,516	)		(33	)		(8,440	)
Impairment charges		(2,331	)		(3,508	)		-			(5,839	)
Result after impairment		(8,222	)		(6,024	)		(33	)		(14,279	)
Unallocated expenses *											(2,473	)
Operating loss											(16,752	)
Net financing expense (Note 6)											(24,442	)
Loss before tax											(41,194	)
Income tax credit (Note 7)											192
Loss for the year on continuing operations											(41,002	)
Loss for the year on discontinued operations (Note 8)											(7	)
Loss for the year											(41,009	)

 

				Rest of World
	Americas			Ireland			Other			Total
Year ended December 31, 2021	US$‘000			US$‘000			US$‘000			US$‘000
Result before impairment and unallocated expenses		9,276			5,084			(12	)		14,348
Impairment charges		(6,088	)		(856	)		-			(6,944	)
Result after impairment		3,188			4,228			(12	)		7,404
Unallocated expenses *											(779	)
Operating profit											6,625
Net financing expense (Note 6)											(5,874	)
Profit before tax											751
Income tax credit (Note 7)											178
Profit for the year on continuing operations											929
Loss for the year on discontinued operations (Note 8)											(54	)
Profit for the year											875

				Rest of World
	Americas			Ireland		Other			Total
Year ended December 31, 2020	US$‘000			US$‘000		US$‘000			US$‘000
Result before impairment and unallocated expenses		14,495			4,264		(71	)		18,688
Impairment		(17,779	)		-		-			(17,779	)
Result after impairment		(3,284	)		4,264		(71	)		909
Unallocated expenses *										(827	)
Operating profit										82
Net financing expense (Note 6)										(6,715	)
Loss before tax										(6,633	)
Income tax credit (Note 7)										620
Loss for the year on continuing operations										(6,013	)
Loss for the year on discontinued operations (Note 8)										(375	)
Loss for the year										(6,388	)

* 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 December 31, 2022	US$‘000		US$‘000		US$‘000		US$‘000
Assets and liabilities
Segment assets		41,779		37,695		-		79,474
Unallocated assets:
Income tax assets (current and deferred)								6,052
Cash and cash equivalents and short-term investments								6,578
Total assets as reported in the Group balance sheet								92,104
Segment liabilities		58,307		30,845		42		89,194
Unallocated liabilities:
Income tax liabilities (current and deferred)								5,086
Total liabilities as reported in the Group balance sheet								94,280

			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 Group balance sheet								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 Group balance sheet								119,214

Schedule of Long-Lived Assets

	December 31, 2022 US$‘000		December 31, 2021 US$‘000
Rest of World – Ireland		21,180		22,617
Americas		19,910		19,489
		41,090		42,106

Schedule of Depreciation and Amortisation by Geographical Area

	December 31, 2022 US$‘000		December 31, 2021 US$‘000		December 31, 2020 US$‘000
Depreciation:
Rest of World – Ireland		128		204		127
Americas		1,282		1,662		1,587
		1,410		1,866		1,714
Amortisation:
Rest of World – Ireland		123		69		32
Americas		800		848		1,371
		923		917		1,403

Schedule of Interest Income and Interest Expense by Geographical Area

	December 31, 2022 US$‘000		December 31, 2021 US$‘000		December 31, 2020 US$‘000
Rest of World – Ireland		632		1,072		722
Americas		1,123		28		70
		1,755		1,100		792

Schedule of Taxation Expense by Geographical Area

	December 31, 2022 US$‘000			December 31, 2021 US$‘000			December 31, 2020 US$‘000
Rest of World – Ireland		284			540			293
Rest of World – Other		(4	)		(2	)		(8	)
Americas		(88	)		(360	)		335
		192			178			620

Schedule of Capital Expenditure by Geographical Area

	December 31 2022 US$‘000		December 31, 2021 US$‘000
Rest of World – Ireland		2,443		3,826
Rest of World – Other		-		-
Americas		4,370		4,776
		6,813		8,602