BUSINESS COMBINATIONS (Tables)

12 Months Ended

Dec. 31, 2024

Waveform Technologies Inc. [Member]

Disclosure of detailed information about business combination [line items]

Schedule of Assets Acquired and Liabilities, Fair Values at Acquisition Date

	Provisional value US$‘000			Measurement period adjustment US$‘000			Adjusted values US$‘000
Property, plant and equipment		1,569			(206	)		1,363
Intangible assets – arising on acquisition		9,360			-			9,360
Financial assets		9			-			9
Inventory		1,296			(1,296	)		-
Trade and other receivables		135			-			135
Trade and other payables		(50	)		-			(50	)
Deferred tax liabilities		(1,170	)		1,170			-
Net assets acquired		11,149			(332	)		10,817
Goodwill		12,071			332			12,403
Consideration		23,220			-			23,220
Satisfied by:
Cash consideration		12,500			-			12,500
Non-cash consideration		3,960			-			3,960
Deferred contingent consideration		6,760			-			6,760
Total consideration		23,220			-			23,220
Net cash outflow – arising on acquisition
Cash consideration		12,500			-			12,500
Net cash outflow		12,500			-			12,500

Metabolomics Diagnostics Limited [Member]

Disclosure of detailed information about business combination [line items]

Schedule of Assets Acquired and Liabilities, Fair Values at Acquisition Date

	Metabolomics Provisional value US$‘000
Property, plant and equipment		10
Intangible assets – arising on acquisition		1,200
Inventory		144
Trade and other receivables		181
Trade and other payables		(494	)
Deferred tax liabilities		(150	)
Cash acquired		9
Net assets acquired		900
Goodwill		6
Consideration		906
Satisfied by:
Cash consideration		412
Non-cash consideration		494
Total consideration		906
Net cash outflow – arising on acquisition
Cash consideration		412
Less: Cash and cash equivalents		(8	)
Net cash outflow		404

Epi Capture Limited [Member]

Disclosure of detailed information about business combination [line items]

Schedule of Assets Acquired and Liabilities, Fair Values at Acquisition Date

	EpiCapture Provisional value US$‘000
Intangible assets – arising on acquisition		2,668
Trade and other payables		(406	)
Deferred tax liabilities		(333	)
Net assets acquired		1,929
Goodwill		1,420
Consideration		3,349
Satisfied by:
Non-cash consideration		2,965
Deferred contingent consideration		384
Total consideration		3,349
Net cash outflow – arising on acquisition
Net cash outflow		-