Loss before taxation (Tables)

12 Months Ended

Dec. 31, 2022

(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