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Acquisition of ACT Group (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Disclosure of detailed information about business combination [abstract] |
Summary of changes in goodwill explanatory | Goodwill arising from the acquisition has been recognized as follows.
|  | 2022 |
|  | $ |
Consideration transferred (note 33(A)) |  |  | 49,783,820 |
Non-controlling interests, based on their proportionate interest in the recognized amounts of the assets and liabilities of ACT Genomics |  |  | 6,483,762 |
Fair value of identifiable net assets (note 33(C)) |  |  | (22,467,306 | )
Goodwill (note 13) |  |  | 33,800,276 |
Summary of acquisition date fair value of each major class of consideration transferred | The following table summarizes the acquisition date fair value of each major class of consideration transferred.
|  | $ |
Cash |  |  | 9,041,776 |
Deferred consideration (note 20) |  |  | 958,224 |
Equity instruments (19,891,910 ordinary shares) |  |  | 39,783,820 |
Total consideration transferred |  |  | 49,783,820 |
Net cash outflow arising on acquisition: |  |  |  |
Cash consideration |  |  | 9,041,776 |
Less: cash and cash equivalent balances acquired (note 33(C)) |  |  | 5,623,061 |
Total net cash outflow arising on acquisition |  |  | 3,418,715 |
Summarises the recognised amounts of assets acquired and liabilities assumed at the date of acquisition | The following table summarises the recognised amounts of assets acquired and liabilities assumed at the date of acquisition.
|  | $ |
Property, plant and equipment (note 11) |  |  | 5,649,182 |
Intangible assets (note 12) |  |  | 13,826,389 |
Interests in associates (note 14) |  |  | 788,472 |
Deferred tax assets |  |  | 235,879 |
Inventories |  |  | 1,294,959 |
Trade receivables |  |  | 2,594,976 |
Deposits, prepayments and other receivables |  |  | 2,013,985 |
Cash and cash equivalents (note 33(A)) |  |  | 5,623,061 |
Trade payables |  |  | (857,537 | )
Accrued expenses and other current liabilities |  |  | (2,763,480 | )
Contract liabilities (note 21) |  |  | (416,307 | )
Lease liabilities |  |  | (2,379,687 | )
Tax liabilities |  |  | (5,713 | )
Deferred tax liabilities |  |  | (2,913,666 | )
Other non-current liabilities |  |  | (223,207 | )
Total identifiable net assets acquired |  |  | 22,467,306 |

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