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SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2023

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, 2023	US$‘000		US$‘000		US$’000			US$‘000
Revenue from external customers		44,984		11,848		-			56,832
Inter-segment revenue		21,867		872		(22,739	)		-

Total revenue		66,851		12,720		(22,739	)		56,832

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		12,013		-			62,521
Inter-segment revenue		26,110		828		(26,938	)		-

Total revenue		76,618		12,841		(26,938	)		62,521


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		13,900		-			81,149
Inter-segment revenue		49,059		2,517		(51,576	)		-

Total revenue		116,308		16,417		(51,576	)		81,149

Schedule of Revenue by Customers' Geographical Area

Revenue	December 31, 2023 US$‘000		December 31, 2022 US$‘000		December 31, 2021 US$‘000
Americas		32,282		35,557		52,779
Asia / Africa		18,909		20,401		21,402
Europe (including Ireland) *		5,641		6,563		6,968

		56,832		62,521		81,149

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, 2023 US$‘000		December 31, 2022 US$‘000		December 31, 2021 US$‘000
Clinical laboratory goods		42,288		46,036		62,884
Clinical laboratory services		5,453		7,272		7,928
Point-of-care		9,091		9,213		10,337

		56,832		62,521		81,149

Schedule of Amount Relating From Revenue

Revenue	December 31, 2023 US$‘000		December 31, 2022 US$‘000		December 31, 2021 US$‘000
Revenue from contracts with customers		56,832		62,521		81,149

		56,832		62,521		81,149

Schedule of Revenue Derives From Transfer of Goods and Services

Timing of revenue recognition	Americas		Rest of World Ireland		Total
Year ended December 31, 2023	US$‘000		US$‘000		US$‘000
At a point in time		44,692		11,848		56,540
Over time		292		-		292

Total		44,984		11,848		56,832

Timing of revenue recognition	Americas		Rest of World Ireland		Total
Year ended December 31, 2022	US$‘000		US$‘000		US$‘000
At a point in time		50,174		12,013		62,187
Over time		334		-		334

Total		50,508		12,013		62,521

Timing of revenue recognition	Americas		Rest of World Ireland		Total
Year ended December 31, 2021	US$‘000		US$‘000		US$‘000
At a point in time		66,806		13,900		80,706
Over time		443		-		443

Total		67,249		13,900		81,149

Timing of revenue recognition	Americas		Asia / Africa		Europe		Total
Year ended December 31, 2023	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		31,990		18,909		5,641		56,540
Over time		292		-		-		292

Total		32,282		18,909		5,641		56,832

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		35,223		20,401		6,563		62,187
Over time		334		-		-		334

Total		35,557		20,401		6,563		62,521

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		52,336		21,402		6,968		80,706
Over time		443		-		-		443

Total		52,779		21,402		6,968		81,149

Schedule of Segment Results by Geographical Area

				Rest of World
	Americas			Ireland			Other			Total
Year ended December 31, 2023	US$‘000			US$‘000			US$‘000			US$‘000
Result before impairment and unallocated expenses		(4,365	)		(7,886	)		(104	)		(12,355	)
Impairment charges		(11,105	)		-			-			(11,105	)

Result after impairment		(15,470	)		(7,886	)		(104	)		(23,460	)
Unallocated expenses *											(3,585	)

Operating loss											(27,045	)
Net financing expense (Note 6)											(9,882	)

Loss before tax											(36,927	)
Income tax credit (Note 7)											59

Loss for the year on continuing operations											(36,868	)
Profit for the year on discontinued operations (Note 8)											12,850

Loss for the year											(24,018	)

				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		(5,892	)		(5,112	)		(33	)		(11,037	)
Impairment charges		(2,331	)		(3,508	)		-			(5,839	)

Result after impairment		(8,223	)		(8,620	)		(33	)		(16,876	)
Unallocated expenses *											(2,473	)

Operating loss											(19,349	)
Net financing expense (Note 6)											(24,431	)

Loss before tax											(43,780	)
Income tax charge (Note 7)											194

Loss for the year on continuing operations											(43,586	)
Profit for the year on discontinued operations (Note 8)											2,577

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			2,397			(12	)		11,661
Impairment		(6,088	)		(856	)		-			(6,944	)

Result after impairment		3,188			1,541			(12	)		4,717
Unallocated expenses *											(779	)

Operating profit											3,938
Net financing expense (Note 6)											(5,862	)

Loss before tax											(1,924	)
Income tax credit (Note 7)											74

Loss for the year on continuing operations											(1,850	)
Profit for the year on discontinued operations (Note 8)											2,725

Profit for the year											875

*	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, 2023

US$‘000

Assets and liabilities

Segment assets

26,230

26,023

52,253

Unallocated assets:

Income tax assets (current and deferred)

3,491

Cash and cash equivalents and short-term investments

3,691

Total assets as reported in the Group balance sheet

59,435

Segment liabilities

49,398

31,387

80,805

Unallocated liabilities:

Income tax liabilities (current and deferred)

2,579

Total liabilities as reported in the Group balance sheet

83,384

Rest of World

Americas

Ireland

Other

Total

As at December 31, 2022

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

89,194

Unallocated liabilities:

Income tax liabilities (current and deferred)

5,086

Total liabilities as reported in the Group balance sheet

94,280

Schedule of Long-Lived Assets

	December 31, 2023 US$‘000		December 31, 2022 US$‘000
Rest of World – Ireland		12,448		21,180
Americas		5,793		19,910

		18,241		41,090

Schedule of Depreciation and Amortisation by Geographical Area

	December 31, 2023 US$‘000		December 31, 2022 US$‘000		December 31, 2021 US$‘000
Depreciation:
Rest of World – Ireland		162		123		159
Americas		668		1,282		1,662

		830		1,405		1,821

Amortisation:
Rest of World – Ireland		458		89		51
Americas		487		800		848

		945		889		899

Schedule of Interest Income and Interest Expense by Geographical Area

	December 31, 2023 US$‘000		December 31, 2022 US$‘000		December 31, 2021 US$‘000
Rest of World – Ireland		1,650		632		1,072
Americas		419		1,123		28

		2,069		1,755		1,100

Schedule of Taxation Expense by Geographical Area

	December 31, 2023 US$‘000			December 31, 2022 US$‘000			December 31, 2021 US$‘000
Rest of World – Ireland		(385	)		286			436
Rest of World – Other		(235	)		(4	)		(2	)
Americas		679			(88	)		(360	)

		59			194			74

Schedule of Capital Expenditure by Geographical Area

	December 31 2023 US$‘000		December 31, 2022 US$‘000
Rest of World – Ireland		251		2,443
Rest of World – Other		-		-
Americas		2,547		4,370

		2,798		6,813