XML 207 R181.htm IDEA: XBRL DOCUMENT v3.25.1
BUSINESS COMBINATIONS (Narrative) (Details) - USD ($)
12 Months Ended
Oct. 31, 2024
Sep. 30, 2024
Jan. 30, 2024
Dec. 31, 2024
Dec. 31, 2023
Disclosure of detailed information about business combination [line items]          
Contingent consideration       $ 5,384,000 $ 0
Waveform Technologies Inc. [Member]          
Disclosure of detailed information about business combination [line items]          
Cash consideration     $ 12,500,000    
Non-cash consideration     3,960,000    
Contingent consideration     $ 6,760,000    
Description of arrangement for contingent consideration       • US$5.0 million payment if, within the next 12 months after closing, (i) the closing price of the Company’s ADSs does not exceed US$7.50 per ADS for at a least 20 consecutive trading days and (ii) the average daily trading volume of the Company’s ADSs does not equal or exceed 20,000 ADSs for 20 consecutive trading days, and     • 50% of the proceeds received by the Company (up to a maximum payment of additional consideration of US$15.0 million) on our entering into certain commercial partnering agreements with certain glucose pump manufacturers in the 24 months from date of acquisition. The fair value assigned to this element of the contingent consideration was US$1.8 million at the acquisition date. This is disclosed as a contingent liability in Note 23.    
Fair value of contingent consideration     $ 6,800,000 6,800,000  
Contingent consideration classified as a current liability     5,000,000    
Contingent consideration classified as contingent liability     1,800,000    
Acquisition-related costs     1,500,000    
Deferred tax liabilities     0 1,200,000  
Inventory     0    
Property, plant and equipment     1,363,000    
Goodwill     12,403,000    
Acquired business incurred net loss       (1,300)  
Consideration transferred     23,220,000    
Waveform Technologies Inc. [Member] | Measurement Period Adjustment [Member]          
Disclosure of detailed information about business combination [line items]          
Cash consideration     0    
Non-cash consideration     0    
Contingent consideration     0    
Deferred tax liabilities     1,170,000    
Inventory     (1,296,000)    
Property, plant and equipment     (206,000)    
Goodwill     332,000    
Consideration transferred     0    
Waveform Technologies Inc. [Member] | Maximum [Member]          
Disclosure of detailed information about business combination [line items]          
Contingent consideration     20,000,000 20,000,000  
Waveform Technologies Inc. [Member] | Class A Ordinary shares [Member]          
Disclosure of detailed information about business combination [line items]          
Non-cash consideration     36,000,000    
Waveform Technologies Inc. [Member] | American depositary share [Member]          
Disclosure of detailed information about business combination [line items]          
Non-cash consideration     $ 1,800,000    
Metabolomics Diagnostics Limited [Member]          
Disclosure of detailed information about business combination [line items]          
Cash consideration   $ 412,000      
Non-cash consideration   494,000      
Acquisition-related costs   300,000      
Deferred tax liabilities   (150,000)      
Inventory   144,000      
Property, plant and equipment   10,000      
Goodwill   $ 6,000      
Acquired business incurred net loss       (300)  
Percentage of voting equity interests acquired   100.00%      
Consideration transferred   $ 906,000      
Extinguishment of monies owed   410,000      
Metabolomics Diagnostics Limited [Member] | American depositary share [Member]          
Disclosure of detailed information about business combination [line items]          
Consideration transferred   270,000      
Epi Capture Limited [Member]          
Disclosure of detailed information about business combination [line items]          
Cash consideration $ 3,000,000        
Non-cash consideration 2,965,000        
Contingent consideration 384,000     400,000  
Acquisition-related costs 26,000,000        
Deferred tax liabilities (333,000)        
Goodwill $ 1,420,000        
Acquired business incurred net loss       (20,000,000)  
Percentage of voting equity interests acquired 100.00%        
Consideration transferred $ 3,349,000 900,000      
Extinguishment of monies owed   $ 400,000      
Additional consideration $ 500,000        
Description of cumulative revenues payable An amount of US$0.5 million will become payable if cumulative revenues from EpiCapture’s operations reach US$1.0 million within a period of three years        
Epi Capture Limited [Member] | Maximum [Member]          
Disclosure of detailed information about business combination [line items]          
Contingent consideration       $ 500,000  
Epi Capture Limited [Member] | American depositary share [Member]          
Disclosure of detailed information about business combination [line items]          
Consideration transferred $ 1,700,000