SEGMENT INFORMATION (Tables)

6 Months Ended

Jun. 30, 2024

Disclosure of operating segments [abstract]

Schedule of revenue by major product group

	Six-month period ended
Revenue	June 30,2024 US$‘000		June 30,2023 US$‘000
Clinical laboratory goods		20,397		21,367
Clinical laboratory services		2,582		3,114
Point-of-care products		7,568		4,246
		30,547		28,727

Schedule of segment results by geographical area

				Rest of World
	Americas			Ireland			Other			Total
Six-month period ended June 30, 2024	US$‘000			US$‘000			US$‘000			US$‘000
Result before restructuring costs, impairment and unallocated expenses		(1,050	)		(2,268	)		(26	)		(3,344	)
Restructuring costs		(1,303	)		(636	)		-			(1,939	)
Impairment		(446	)		-			-			(446	)
Result after restructuring costs and impairment		(2,799	)		(2,904	)		(26	)		(5,729	)
Unallocated expenses *											(1,364	)
Operating loss											(7,093	)
Net financing expense											(3,045	)
Loss before tax											(10,138	)
Income tax credit											64
Loss for the period on continuing operations											(10,074	)
Profit for the period on discontinued operations											-
Loss for the six-month period											(10,074	)

				Rest of World
	Americas			Ireland			Other			Total
Six-month period ended June 30, 2023	US$‘000			US$‘000			US$‘000			US$‘000
Result before restructuring costs, impairment and unallocated expenses		(3,129	)		(3,140	)		(8	)		(6,277	)
Restructuring costs		-			-			-			-
Impairment		(10,815	)		-			-			(10,815	)
Result after impairment		(13,944	)		(3,140	)		(8	)		(17,092	)
Unallocated expenses *											(1,679	)
Operating loss											(18,771	)
Net financing expense											(6,158	)
Loss before tax											(24,929	)
Income tax credit											278
Loss for the period on continuing operations											(24,651	)
Profit for the period on discontinued operations											12,854
Loss for the six-month period											(11,797	)

* 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, 2024	US$‘000		US$‘000		US$‘000		US$‘000
Assets and liabilities
Segment assets		31,018		55,374		-		86,392
Unallocated assets:
Income tax assets (current and deferred)								2,646
Cash and cash equivalents and short-term investments								5,317
Total assets as reported in the Statement of Financial Position								94,355
Segment liabilities		78,328		41,339		19		119,687
Unallocated liabilities:
Income tax liabilities (current and deferred)								4,068
Total liabilities as reported in the Statement of Financial Position								123,755

			Rest of World
	Americas		Ireland		Other		Total
As at December 31, 2023	US$‘000		US$‘000		US$‘000		US$‘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 Statement of Financial Position								59,435
Segment liabilities		49,398		31,387		20		80,805
Unallocated liabilities:
Income tax liabilities (current and deferred)								2,579
Total liabilities as reported in the Statement of Financial Position								83,384