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Consolidated statements of cash flows - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Statement of cash flows [abstract] |  |  |
Loss for the year | $ (190,453,387) | $ (174,016,842) | $ (1,963,885)
Adjustments for: |  |  |
Bank interest income | (472,189) | (3,980) | (8,043)
Dividend income | (9,862) |  |
Depreciation | 5,986,888 | 4,288,115 | 1,292,472
Amortization of intangible assets | 1,556,091 | 3,058,527 | 1,133,564
Other finance costs | 4,198,184 | 5,238,030 | 59,567
Fair value loss on convertible securities | 0 | 29,054,669 | 2,846,750
Fair value loss on preference shares liabilities | 60,091,353 | 125,398,798 |
Fair value loss on financial assets at fair value through profit or loss | 9,363,495 | 94,000 |
Fair value gain on warrant liabilities | (3,196,538) |  |
Restructuring costs in relation to diagnostic business | 30,378,741 |  |
Net foreign exchange losses/(gains) | 223,927 | (285,025) | 280,360
Write-off on amount due from a shareholder |  | 106,179 |
Gain on bargain purchase |  | (117,238) |
Loss on disposal of a subsidiary |  | 292,132 |
Impairment loss on interest in joint venture |  |  | 570,704
Impairment loss on amount due form a joint venture |  | 176,227 |
Loss/(gain) on disposal of property, plant and equipment | 72,976 | (39) | 1,646
Write-off on property, plant and equipment | 268,226 | 476,431 |
Write-off on inventories | 2,055,859 |  |
Share of loss of a joint venture |  |  | 1,133,321
Share-based payment on listing | 89,546,601 |  |
Equity-settled share-based payment expenses | 31,580,383 | 22,494,918 | 1,617,469
Income tax expense/(credit) | 7,147,104 | 3,732,744 | (1,937,558)
Total adjustments to reconcile profit (loss) | 48,337,852 | 19,987,646 | 5,026,367
Changes in: |  |  |
Increase in deferred expenses | (10,885,089) |  |
Decrease/(increase) in inventories | 1,256,133 | (2,331,649) | (3,745,228)
Decrease/(increase) in trade receivables | 6,966,189 | (24,050,811) | (20,090,387)
Increase in deposits, prepayments and other receivables | (1,213,944) | (6,126,194) | (1,093,451)
Decrease in amount due from a joint venture |  |  | 18,862
Decrease/(increase) in amounts due from related companies | 9,060 | (9,060) |
Decrease/(increase) in other non-current assets | 430,534 | (499,966) | (32,577)
(Decrease)/increase in trade payables | (2,627,637) | (3,457,215) | 9,707,910
(Decrease)/increase in accrued expenses and other current liabilities | (24,390,581) | 27,350,803 | 5,962,060
(Decrease)/increase in contract liabilities | (4,034,911) | 2,532,659 | 1,485,582
Increase in other non-current liabilities | 726,494 |  |
Cash generated from/(used in) operating activities | 14,574,100 | 13,396,213 | (2,760,862)
Income taxes (paid)/refund | (59,504) | 20,284 | (118,849)
Net cash from/(used in) operating activities | 14,514,596 | 13,416,497 | (2,879,711)
Cash flows from investing activities |  |  |
Payment for purchase of property, plant and equipment | (4,948,151) | (8,546,945) | (2,862,902)
Proceeds from disposal of property, plant and equipment | 49,938 | 713,523 | 10,890
Payment for purchase of intangible assets | (1,394,553) | (2,865,315) | (197,159)
Payment for purchase of short-term deposits | (19,920,160) |  |
Payment for purchase of financial assets at fair value through profit or loss | (20,000,000) | (10,000,000) |
Proceeds from redemption of financial assets at fair value through profit or loss | 3,004,897 |  |
Payment for acquisition, net of cash acquired | (3,418,715) |  | (2,929,533)
Increase in amount due from a shareholder |  |  | (4,182)
Settlement of deferred consideration |  | (1,326,823) |
Dividend received | 9,862 |  |
Interest received | 472,189 | 3,980 | 8,043
Net cash used in investing activities | (46,144,693) | (22,021,580) | (5,974,843)
Cash flows from financing activities |  |  |
Capital element of lease rentals paid | (1,877,896) | (1,299,031) | (610,926)
Interest element of lease rentals paid | (244,085) | (205,915) | (49,400)
Proceeds from new trade financing | 21,677,075 |  |
Interest paid | (172,978) | (33) | (654)
Repayment of trade financing | (21,677,075) |  |
Proceeds from issuance of shares | 116,864 |  |
Proceeds from issuance of preference shares |  | 25,970,000 |
Proceeds from Reverse Recapitalization | 146,158,422 |  |
Proceeds from issuance of convertible securities |  | 4,980,718 | 12,499,363
Payment for purchase of treasury shares | (661,519) |  |
(Decrease)/increase in amounts due to shareholders |  | (128,797) | 4,477
Net cash from financing activities | 143,318,808 | 29,316,942 | 11,842,860
Net increase in cash and cash equivalents | 111,688,711 | 20,711,859 | 2,988,306
Cash and cash equivalents at the beginning of the year | 35,288,952 | 14,489,880 | 11,521,505
Effect of foreign exchange rate changes | (317,468) | 87,213 | (19,931)
Cash and cash equivalents at the end of the year | $ 146,660,195 | $ 35,288,952 | $ 14,489,880

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- Definition The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 39 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_39&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_31&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_25&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 28 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_28&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2022-03-24 -Paragraph 18 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2022-en-r&anchor=para_18_d&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2022-03-24 -Paragraph 35 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2022-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23_h&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_79&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B13 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 82 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_82_d&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from current borrowings obtained. [Refer: Current borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16_b&doctype=Standard -URIDate 2022-03-24 + Details
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