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Consolidated Statements of Cash Flows - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES: |  |  |
Loss from operations before income taxes | $ (17,242) | $ (15,397) | $ (26,657)
Convertible loan interest accrued |  |  | 163
Shares issued in lieu of directors fees | 425 |  |
Share based payment – options | 1,773 | 1,811 | 5,173
Options forfeited during the year | (39) | (3,221) |
Fair value loss on investment, net | 402 | 869 |
Loss on disposal of asset |  | 129 |
Bonus to be settled in equity | 100 |  | 855
Depreciation | 7 | 1 | 8
(Gain)/ loss on foreign exchange | 1,519 | (3,183) | (1,899)
Depreciation of right-of-use asset | 89 | 50 | 133
(Gain)/loss on disposal of right of use asset |  |  | (28)
Proceeds from finance lease reclassified as an investing activity |  |  | (152)
Cash inflow from taxation |  | 490 | 1,415
Interest on related party loan conversion | (1,150) |  |
Net (increase) in related party receivables | (1,524) | (1,158) | (88)
Net (decrease)/increase in related party payables |  | (1,355) | (685)
Net (increase)/decrease in operating assets/other receivables | 80 | 1,002 | 516
Net increase/(decrease) in operating liabilities /other liabilities | (138) | 347 | (516)
Net cash used in operating activities | (15,698) | (19,615) | (21,762)
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |
Purchase of PPE |  |  | (22)
Proceeds from finance lease |  |  | 152
Investment in Related Party | (1,000) | (2,676) |
Purchase of Treasury Shares | (253) | (1,320) |
Net cash used in Investing activities | (1,253) | (3,996) | 130
CASH FLOWS FROM FINANCING ACTIVITIES: |  |  |
Proceeds from issuance of ordinary shares | 24 |  |
Proceeds from issuance of warrants | 135 |  | 129
Repayment of leasing liabilities | (119) | (55) | (152)
Net cash (used in)/provided by financing activities | 40 | (55) | (23)
Net decrease in cash and cash equivalents | (16,911) | (23,666) | (21,655)
Cash and cash equivalent, beginning of year | 18,122 | 42,186 | 65,824
Exchange difference on cash and cash equivalents | (28) | (398) | (1,983)
Cash and cash equivalent, end of year | $ 1,183 | $ 18,122 | $ 42,186

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