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Segment information and geographic data | 12 Months Ended
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Dec. 31, 2022
Segment Reporting [Abstract] |
Segment information and geographic data | Note 37. Segment information and geographic data The Group has two segments: Internet of Things (“IoT”, previously referred to as “Semiconductors”), and managed Public Key Infrastructure (“mPKI”, previously referred to as “Others”). The Group’s chief operating decision maker, who is its Chief Executive Officer, reviews financial performance according to these two segments (three in prior period, with the AI segment) for purposes of allocating resources and assessing budgets and performance. The IoT segment encompasses the design, manufacturing, sales and distribution of microprocessors operations. The mPKI segment includes all operations relating to the provision of secured access keys, authentication, signing software, certificates and digital security applications.
12 months to December 31, | 2022 | 2021 |  | 2020
USD'000 | IoT | mPKI | Total |  | IoT | mPKI | Total |  | IoT | mPKI | Total
Revenues from external customers | 23,198 | 616 | 23,814 |  | 16,867 | 779 | 17,646 |  | 14,317 | 462 | 14,779
Intersegment revenues | - | 1,931 | 1,931 |  | 128 | 2,506 | 2,634 |  | - | 6,786 | 6,786
Interest revenue | 10 | 5 | 15 |  | 1 | 54 | 55 |  | 8 | 59 | 67
Interest expense | 4 | 572 | 576 |  | 30 | 976 | 1,006 |  | 12 | 707 | 718
Depreciation and amortization | 408 | 104 | 512 |  | 470 | 94 | 564 |  | 1,501 | 91 | 1,592
Segment income /(loss) before income taxes | 4,589 | (17,542) | (12,953) |  | (1,302) | (22,032) | (23,334) |  | (2,038) | (26,537) | (28,575)
Profit / (loss) from intersegment sales | - | 92 | 92 |  | 6 | 119 | 125 |  | - | 323 | 323
Income tax recovery /(expense) | 3,251 | (12) | 3,238 |  | - | (13) | (13) |  | - | (9) | (9)
Other significant non cash items |  |  |  |  |  |  |  |  |  |  |
Share-based compensation expense | - | 744 | 744 |  | - | 3,783 | 3,783 |  | - | 393 | 393
Gain on derivative liability | - | - | - |  | - | - | - |  | - | 44 | 44
Interest and amortization of debt discount and expense | - | 168 | 168 |  | - | 1,057 | 1,057 |  | - | 458 | 458
Segment assets | 29,145 | 53,713 | 82,858 |  | 11,377 | 89,410 | 100,787 |  | 11,031 | 40,327 | 51,358
Revenue and Loss reconciliations | 12 months ended December 31,
USD'000 |  | 2022 |  | 2021 |  | 2020
Revenue reconciliation |  |  |  |  |  |
Total revenue for reportable segment | 25,745 |  | 20,280 |  | 21,565
Elimination of intersegment revenue | (1,931) |  | (2,634) |  | (6,786)
Total consolidated revenue |  | 23,814 |  | 17,646 |  | 14,779
Loss reconciliation |  |  |  |  |  |
Total profit / (loss) from reportable segments | (12,953) |  | (23,334) |  | (28,575)
Elimination of intersegment profits | (92) |  | (125) |  | (323)
Loss before income taxes |  | (13,045) |  | (23,459) |  | (28,898)
Asset reconciliation | As at December 31,
USD'000 | 2022 |  | 2021
Total assets from reportable segments | 82,858 |  | 100,787
Elimination of intersegment receivables | (6,112) |  | (10,253)
Elimination of intersegment investment and goodwill | (27,250) |  | (34,809)
Total assets held for sale from discontinued operations | - |  | 33,080
Consolidated total assets | 49,496 |  | 88,805
Revenue and property, plant and equipment by geography The following tables summarize geographic information for net sales based on the billing address of the customer, and for property, plant and equipment. Segment Information and Geographic Data - Schedule of Revenue and Property, Plant and Equipment by Geography
Net sales by region | 12 months ended December 31,
USD'000 | 2022 |  | 2021 |  | 2020
Switzerland | 1,004 |  | 1,002 |  | 592
Rest of EMEA* Rest of EMEA | 6,260 |  | 3,819 |  | 4,321
North America North America | 13,677 |  | 10,689 |  | 8,260
Asia Pacific Asia Pacific | 2,745 |  | 2,062 |  | 1,526
Latin America Latin America | 128 |  | 74 |  | 80
Total net sales from continuing operations | 23,814 |  | 17,646 |  | 14,779
* EMEA means Europe, Middle East and Africa |  |  |  |  |
Property, plant and equipment, net of depreciation, by region | As at December 31, |  | As at December 31,
USD'000 | 2022 |  | 2021
Switzerland | 231 |  | 85
Rest of EMEA* | 608 |  | 481
North America | 1 |  | 1
Asia Pacific | 2 |  | 6
Total Property, plant and equipment, net of depreciation | 842 |  | 573
* EMEA means Europe, Middle East and Africa |  |  |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI https://asc.fasb.org/topic&trid=2134510 + Details
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