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SEGMENT INFORMATION (Tables)
6 Months Ended
Jun. 30, 2025
Disclosure of operating segments [abstract]  
Schedule of revenue by major product group
   
Six-month period ended
 
Revenue
 
June 30,2025
US$‘000
   
June 30,2024
US$‘000
 
Clinical laboratory goods
   
14,404
     
20,397
 
Clinical laboratory services
   
1,953
     
2,582
 
Point-of-care products
   
2,044
     
7,568
 
 
               
 
   
18,401
     
30,547
 
Schedule of segment results by geographical area
 
       
Rest of World
       
 
 
Americas
   
Ireland
   
Other
   
Total
 
Six-month period ended June 30, 2025
 
US$‘000
   
US$‘000
   
US$‘000
   
US$‘000
 
Result before restructuring costs, impairment and unallocated expenses
   
(324
)
   
(6,620
)
   
(103
)
   
(7,047
)
Restructuring costs
   
(421
)
   
(1,980
)
   
(58
)
   
(2,459
)
Once off costs
   
186
     
-
     
-
     
186
 
Impairment
   
(28
)
   
-
     
-
     
(28
)
 
                               
Result after restructuring costs and impairment
   
(587
)
   
(8,600
)
   
(161
)
   
(9,348
)
Unallocated expenses *
                           
(685
)
 
                           
 
 
Operating loss
                           
(10,033
)
Net financing expense
                           
(4,431
)
 
                               
Loss before tax
                           
(14,464
)
Income tax expense
                           
(300
)
 
                               
Loss for the period on continuing operations
                           
(14,764
)
Profit for the period on discontinued operations
                           
-
 
 
                               
Loss for the six-month period
                           
(14,764
)
 
 
The distribution of segment results by geographical area was as follows:
 
 
       
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 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
)
 
 *
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, 2025
 
US$‘000
   
US$‘000
   
US$‘000
   
US$‘000
 
Assets and liabilities
                       
Segment assets
   
34,124
     
59,968
     
16
     
94,108
 
Unallocated assets:
                               
Income tax assets (current and deferred)
                           
3,977
 
Cash and cash equivalents and short-term investments
                           
1,546
 
                                 
Total assets as reported in the Statement of Financial Position
                           
99,631
 
 
                               
Segment liabilities
   
94,077
     
50,016
     
42
     
144,135
 
Unallocated liabilities:
                               
Income tax liabilities (current and deferred)
                           
5,034
 
 
                               
Total liabilities as reported in the Statement of Financial Position
                           
149,169
 
 
 
       
Rest of World
       
 
 
Americas
   
Ireland
   
Other
   
Total
 
As at December 31, 2024
 
US$‘000
   
US$‘000
   
US$‘000
   
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 Statement of Financial Position
                           
103,290
 
 
                               
Segment liabilities
   
84,863
     
48,621
     
62
     
133,546
 
Unallocated liabilities:
                               
Income tax liabilities (current and deferred)
                           
4,925
 
 
                               
Total liabilities as reported in the Statement of Financial Position
                           
138,471