SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2024

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, 2024	US$‘000		US$‘000		US$’000			US$‘000
Revenue from external customers		41,792		19,763		-			61,555
Inter-segment revenue		19,815		702		(20,517	)		-

Total revenue		61,607		20,465		(20,517	)		61,555

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

Schedule of Revenue by Customers' Geographical Area

Revenue	December 31, 2024 US$‘000		December 31, 2023 US$‘000		December 31, 2022 US$‘000
Americas		29,917		32,282		35,557
Asia / Africa		24,775		18,909		20,401
Europe (including Ireland) *		6,863		5,641		6,563

		61,555		56,832		62,521

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, 2024 US$‘000		December 31, 2023 US$‘000		December 31, 2022 US$‘000
Clinical laboratory goods		39,372		42,288		46,036
Clinical laboratory services		4,750		5,453		7,272
Point-of-care		17,433		9,091		9,213

		61,555		56,832		62,521

Schedule of Amount Relating From Revenue

Revenue	December 31, 2024 US$‘000		December 31, 2023 US$‘000		December 31, 2022 US$‘000
Revenue from contracts with customers		61,555		56,832		62,521

		61,555		56,832		62,521

Schedule of Revenue Derives From Transfer of Goods and Services

Timing of revenue recognition	Americas		Rest of World Ireland		Total
Year ended December 31, 2024	US$‘000		US$‘000		US$‘000
At a point in time		41,536		19,763		61,299
Over time		256		-		256

Total		41,792		19,763		61,555

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		Asia / Africa		Europe		Total
Year ended December 31, 2024	US$‘000		US$‘000		US$‘000		US$‘000
At a point in time		29,661		24,775		6,863		61,299
Over time		256		-		-		256

Total		29,917		24,775		6,863		61,555

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

Schedule of Segment Results by Geographical Area

				Rest of World
	Americas			Ireland			Other			Total
Year ended December 31, 2024	US$‘000			US$‘000			US$‘000			US$‘000
Result before restructuring costs, impairment and unallocated expenses		(2,503	)		(9,386	)		(315	)		(12,204	)
Restructuring costs		(2,025	)		(2,156	)					(4,181	)
Impairment charges		(612	)		(796	)		-			(1,408	)

Result after impairment		(5,140	)		(12,338	)		(315	)		(17,793	)
Unallocated expenses *											(3,372	)

Operating loss											(21,165	)
Net financing expense (Note 6)											(9,565	)

Loss before tax											(30,730	)
Income tax credit (Note 7)											(486	)

Loss for the year on continuing operations											(31,216	)
Loss for the year on discontinued operations (Note 8)											(573	)

Loss for the year											(31,789	)

				Rest of World
	Americas			Ireland			Other			Total
Year ended December 31, 2023	US$‘000			US$‘000			US$‘000			US$‘000
Result before restructuring costs, 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 charge (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 restructuring costs, impairment and unallocated expenses		(5,892	)		(5,112	)		(33	)		(11,037	)
Impairment		(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 credit (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	)

*	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, 2024

US$‘000

Assets and liabilities

Segment assets

32,798

61,254

94,052

Unallocated assets:

Income tax assets (current and deferred)

4,071

Cash and cash equivalents and short-term investments

5,167

Total assets as reported in the Group balance sheet

103,290

Segment liabilities

84,863

48,621

133,546

Unallocated liabilities:

Income tax liabilities (current and deferred)

4,925

Total liabilities as reported in the Group balance sheet

138,471

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

Schedule of Long-Lived Assets

	December 31, 2024 US$‘000		December 31, 2023 US$‘000
Rest of World – Ireland		43,504		12,448
Americas		14,943		5,793

		58,447		18,241

Schedule of Depreciation and Amortisation by Geographical Area

	December 31, 2024 US$‘000		December 31, 2023 US$‘000		December 31, 2022 US$‘000
Depreciation:
Rest of World – Ireland		160		162		123
Americas		515		668		1,282

		675		830		1,405

Amortisation:
Rest of World – Ireland		770		458		89
Americas		420		487		800

		1,190		945		889

Schedule Of Share Based Payment Expense By Geographical Area

	December 31, 2024 US$‘000		December 31, 2023 US$‘000		December 31, 2022 US$‘000
Rest of World – Ireland		843		1,650		632
Americas		473		419		1,123

		1,316		2,069		1,755

Schedule of Taxation Expense by Geographical Area

	December 31, 2024 US$‘000			December 31, 2023 US$‘000			December 31, 2022 US$‘000
Rest of World – Ireland		(5	)		(385	)		286
Rest of World – Other		9			(235	)		(4	)
Americas		(490	)		679			(88	)

		(486	)		59			194

Schedule of Capital Expenditure by Geographical Area

	December 31 2024 US$‘000		December 31, 2023 US$‘000
Rest of World – Ireland		37,929		251
Americas		2,753		2,547

		40,682		2,798