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v3.23.1

Goodwill (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Disclosure of reconciliation of changes in goodwill [abstract] |
Summary of goodwill |
|  | $ |
At January 1, 2021 |  |  | 3,993,007 |
Exchange differences |  |  | (14,942 | )
At December 31, 2021 and January 1, 2022 |  |  | 3,978,065 |
Additions from acquisition (note 33(D)) |  |  | 33,800,276 |
Impairment loss (note 8(c)) |  |  | (3,272,253 | )
Exchange differences |  |  | (705,812 | )
At December 31, 2022 |  |  | 33,800,276 |
Summary of goodwill balance allocated to the CGUs |
|  | 2022 |  |  | 2021 |
|  | $ |  |  | $ |
Prevention EMEA within the Prevention segment |  |  | — |  |  |  | 855,284 |
Diagnostics EMEA within the Diagnostics segment |  |  | — |  |  |  | 3,122,781 |
Cancer genetic testing services within the Diagnostics segment |  |  | 30,639,976 |  |  |  | — |
Sales of medical diagnostics products within the Diagnostics segment |  |  | 3,160,300 |  |  |  | — |
|  |  | 33,800,276 |  |  |  | 3,978,065 |
|  | 2022 |
CGU of cancer genetic testing services |  |  |  |
Pre-tax discount rate |  |  | 17.7 | %
Terminal value growth rate |  |  | 3.0 | %
Average revenue growth rate |  |  | 31.1 | %
CGU of sales of medical diagnostics products |  |  |  |
Pre-tax discount rate |  |  | 15.9 | %
Terminal value growth rate |  |  | 3.0 | %
Average revenue growth rate |  |  | 18.3 | %

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