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Loss before taxation | 12 Months Ended
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Dec. 31, 2022
Loss before taxation |
Loss before taxation |
8 | Loss before taxation
Loss before taxation is arrived at after charging:
(a) | Other finance costs
See accounting policies in notes 36(E) and (J).
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | $ |  |  | $ |  |  | $ |
Interest expenses on lease liabilities (notes 11(a) and 23(b)) |  |  | 244,085 |  |  |  | 205,915 |  |  |  | 49,400 |
Interest expenses on trade financing (note 23(b)) |  |  | 172,978 |  |  |  | — |  |  |  | — |
Imputed interest on deferred consideration |  |  | — |  |  |  | 22,235 |  |  |  | 9,513 |
Changes in the carrying amount of preference shares liabilities (note 25) |  |  | 3,752,758 |  |  |  | 5,009,847 |  |  |  | — |
Other interest expenses |  |  | 28,363 |  |  |  | 33 |  |  |  | 654 |
|  |  | 4,198,184 |  |  |  | 5,238,030 |  |  |  | 59,567 |
(b) | Staff costs
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | $ |  |  | $ |  |  | $ |
Salaries, wages and other benefits |  |  | 109,644,199 |  |  |  | 76,622,503 |  |  |  | 16,019,896 |
Contributions to defined contribution retirement plan |  |  | 861,863 |  |  |  | 562,427 |  |  |  | 219,440 |
Equity-settled share-based payment expenses |  |  | 31,339,185 |  |  |  | 22,141,614 |  |  |  | 1,229,312 |
|  |  | 141,845,247 |  |  |  | 99,326,544 |  |  |  | 17,468,648 |
Represented by: |  |  |  |  |  |  |  |  |  |  |  |
Direct costs |  |  | 63,647,052 |  |  |  | 48,414,622 |  |  |  | 5,377,536 |
Selling and distribution expenses |  |  | 1,782,149 |  |  |  | 1,299,320 |  |  |  | 675,418 |
Research and development expenses |  |  | 13,404,496 |  |  |  | 6,943,308 |  |  |  | 2,056,653 |
Administrative and other operating expenses |  |  | 63,011,550 |  |  |  | 42,669,294 |  |  |  | 9,359,041 |
Total staff costs |  |  | 141,845,247 |  |  |  | 99,326,544 |  |  |  | 17,468,648 |
(c) | Restructuring costs in relation to diagnostic business
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | $ |  |  | $ |  |  | $ |
Restructuring costs in relation to diagnostic business |  |  |  |  |  |  |  |  |  |  |  |
- impairment of intangible assets (note 12) |  |  | 19,109,580 |  |  |  | — |  |  |  | — |
- impairment of goodwill (note 13) |  |  | 3,272,253 |  |  |  | — |  |  |  | — |
- impairment losses on property, plant and equipment (note 11) |  |  | 4,447,610 |  |  |  | — |  |  |  | — |
- write-off of prepayment |  |  | 3,549,298 |  |  |  | — |  |  |  | — |
|  |  | 30,378,741 |  |  |  | — |  |  |  | — |
During the year ended December 31, 2022, the Group has undertaken a restructuring of the diagnostic business. As a result, an impairment assessment of the CGU Prevention EMEA and CGU Diagnostics EMEA has been performed which the recoverable amounts of the CGUs were less than the carrying amounts of the CGUs. Impairment/write-off on certain assets included in the respective CGUs, namely intangible assets, goodwill, property, plant and equipment and prepayment has been recognized in the profit or loss. In addition, the Group recorded a write-off of prepayment in relation to the diagnostics business.
(d) | Other items
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | $ |  |  | $ |  |  | $ |
Cost of inventories (note 16) |  |  | 57,442,036 |  |  |  | 52,701,330 |  |  |  | 10,412,753 |
Depreciation of (note 11) |  |  |  |  |  |  |  |  |  |  |  |
- property, plant and equipment # |  |  | 3,899,721 |  |  |  | 2,745,549 |  |  |  | 708,637 |
- right-of-use assets # |  |  | 2,087,167 |  |  |  | 1,542,566 |  |  |  | 583,835 |
Amortization of intangible assets # (note 12) |  |  | 1,556,091 |  |  |  | 3,058,527 |  |  |  | 1,133,564 |
Write-off on property, plant and equipment |  |  | 268,226 |  |  |  | 476,431 |  |  |  | — |
Auditor’s remuneration |  |  | 1,439,617 |  |  |  | 1,221,439 |  |  |  | 566,553 |
Miscellaneous laboratory charges |  |  | 268 |  |  |  | 13,953 |  |  |  | 12,892 |
# Represented by: |  |  |  |  |  |  |  |  |  |  |  |
Direct costs |  |  | 1,892,036 |  |  |  | 1,182,134 |  |  |  | 462,809 |
Research and development expenses |  |  | 340,690 |  |  |  | 145,876 |  |  |  | 63,162 |
Administrative and other operating expenses |  |  | 5,310,253 |  |  |  | 6,018,632 |  |  |  | 1,900,065 |
Total depreciation and amortization charges |  |  | 7,542,979 |  |  |  | 7,346,642 |  |  |  | 2,426,036 |

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