GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2022

Disclosure Of Goodwill And Intangible Assets [Abstract]

Schedule of Goodwill and Intangible Assets

	Goodwill US$‘000			Development costs US$‘000			Patents and licenses US$‘000			Other US$‘000			Total US$‘000
Cost
At January 1, 2021		79,182			128,977			8,947			33,311			250,417
Additions		-			6,771			102			21			6,894
Disposals or retirements		-			(14,576	)		(342	)		(134	)		(15,052	)
Exchange adjustments		-			1			-			-			1
At December 31, 2021		79,182			121,173			8,707			33,198			242,260
At January 1, 2022		79,182			121,173			8,707			33,198			242,260
Additions		-			4,475			22			382			4,879
Exchange adjustments		-			(64	)		-			-			(64	)
At December 31, 2022		79,182			125,584			8,729			33,580			247,075
Accumulated amortisation and Impairment losses
At January 1, 2021		(66,591	)		(115,533	)		(8,790	)		(25,643	)		(216,557	)
Charge for the year		-			(482	)		(7	)		(428	)		(917	)
Disposals or retirements		-			14,573			342			132			15,047
Impairment losses		(54	)		(2,053	)		(106	)		(1,640	)		(3,853	)
Exchange adjustments		-			1			-			-			1
At December 31, 2021		(66,645	)		(103,494	)		(8,561	)		(27,579	)		(206,279	)
At January 1, 2022		(66,645	)		(103,494	)		(8,561	)		(27,579	)		(206,279	)
Charge for the year					(479	)		(9	)		(435	)		(923	)
Impairment losses		-			(4,623	)		-			(1	)		(4,624	)
Exchange adjustments		-			20			-			-			20
At December 31, 2022		(66,645	)		(108,576	)		(8,570	)		(28,015	)		(211,806	)
Carrying amounts
At December 31, 2022		12,537			17,008			159			5,565			35,269
At December 31, 2021		12,537			17,679			146			5,619			35,981

Schedule of Principal Development Projects

Product Name	2022 US$’000		2021 US$’000
Premier Instruments for A1c and haemoglobinopathies testing		1,904		2,538
COVID-19 tests		1,378		1,320
Mid-tier haemoglobins instrument		484		303
HIV screening rapid test		379		1,488
Tri-stat point-of-care instrument		163		245
Uni-gold raw material stabilisation		42		144
Autoimmune Smart Reader		82		550
Other projects		43		183
Total capitalised development costs		4,475		6,771

Schedule of Specific Asset Impairment Charges

Asset name	Entity	2022 US$’000
Rapid COVID-19 antigen test	Trinity Biotech Manufacturing Ltd		2,214
Autoimmune smart reader	Trinity Biotech Manufacturing Ltd		1,265
Tri-stat instrument	Primus Corp.		1,024
COVID-19 ELISA test	Trinity Biotech Manufacturing Ltd		120
Total			4,623

Schedule of Impairment Loss Recorded on Discontinued Assets

	December 31, 2022		December 31, 2021
	US$’000		US$’000
Trinity Biotech Manufacturing Limited		3,599		856
Primus Corp		1,024		-
Trinity Biotech Do Brasil		454		956
Clark Laboratories Inc.		407		-
Biopool US Inc.		355		153
Immco Diagnostics Inc		-		4,979
Total impairment loss		5,839		6,944

Schedule of Impairment Loss for Each Class of Asset

	December 31, 2022		December 31, 2021
	US$’000		US$’000
Goodwill and other intangible assets		4,624		3,853
Property, plant and equipment (see Note 11)		733		2,508
Prepayments (see Note 16)		482		583
Total impairment loss		5,839		6,944

Schedule of Significant Goodwill

Fitzgerald Industries	December 31, 2022			December 31, 2021
Carrying amount of goodwill (US$’000)		12,591			12,591
Discount rate applied (real pre-tax)		15.77	%		19.66	%
Excess value-in-use over carrying amount (US$’000)		7,432			3,496
% EBITDA would need to decrease for an impairment to arise		31.28	%		18.15	%
Long-term growth rate		2.0	%		2.0	%

Schedule of Internal and External Factors Based on Historical Experience

Intangible Assets with Indefinite Useful lives (included in other intangibles)	December 31, 2022 US$‘000		December 31, 2021 US$‘000
Fitzgerald Industries International CGU
Fitzgerald trade name		970		970
RDI trade name		560		560
Primus Corporation CGU
Primus trade name		365		365
Immco Diagnostic CGU
Immco Diagnostic trade name		2,069		2,069
Total		3,964		3,964