XML 61 R49.htm IDEA: XBRL DOCUMENT

Property, plant and equipment (Tables)

12 Months Ended

Dec. 31, 2022

Disclosure of detailed information about property, plant and equipment [abstract]

Schedule of property, plant and equipment


		Right-of-use assets (note (a))				Leasehold improvements				Fixtures and furniture				Office and lab equipment				Computer equipment				Motor vehicles				Manufacturing equipment				Total
		$				$				$				$				$				$				$				$
Cost:
At January 1, 2021			3,401,069				1,205,969				98,033				4,026,763				587,652				183,627				—				9,503,113
Additions			5,370,122				2,702,786				23,885				3,834,862				406,613				316,462				1,262,337				13,917,067
Additions from acquisition			—				—				26,511				8,912				34,769				—				—				70,192
Disposals			(137,959	)			—				—				(702,458	)			(56,005	)			(40,411	)			—				(936,833	)
Written off			—				—				(102,101	)			(1,570,248	)			(524,370	)			(2,679	)			(99,656	)			(2,299,054	)
Exchange differences			199,969				(10,333	)			(6,354	)			(15,493	)			(9,116	)			(3,817	)			—				154,856

At December 31, 2021 and January 1, 2022			8,833,201				3,898,422				39,974				5,582,338				439,543				453,182				1,162,681				20,409,341
Additions			833,538				598,672				569				4,160,369				188,541				—				—				5,781,689
Additions from acquisition (note 3 3 (C))			4,623,601				3,102,189				—				6,898,517				—				8,261				—				14,632,568
Disposals			—				(30,492	)			—				(357,127	)			(65,993	)			(55,847	)			—				(509,459	)
Written off			(40,080	)			—				—				(438,530	)			(6,320	)			—				(1,158,041	)			(1,642,971	)
Exchange differences			(180,180	)			(92,424	)			(3,669	)			(158,913	)			(37,044	)			(40,483	)			(4,640	)			(517,353	)

At December 31, 2022			14,070,080				7,476,367				36,874				15,686,654				518,727				365,113				—				38,153,815

Accumulated depreciation and impairment loss:
At January 1, 2021			1,857,471				769,573				70,865				1,737,854				364,695				9,337				—				4,809,795
Charge for the year			1,542,566				693,032				25,697				1,544,258				182,186				123,192				177,184				4,288,115
Written back on disposal			(137,959	)			—				—				(39,020	)			(39,635	)			(6,735	)			—				(223,349	)
Written off			—				—				(84,050	)			(1,196,444	)			(360,256	)			(850	)			(7,944	)			(1,649,544	)
Exchange differences			256,698				(3,448	)			5,414				(115,726	)			5,494				(1,300	)			—				147,132

At December 31, 2021 and January 1, 2022			3,518,776				1,459,157				17,926				1,930,922				152,484				123,644				169,240				7,372,149
Charge for the year			2,087,167				1,088,119				10,582				2,287,110				127,052				136,524				250,334				5,986,888
Additions from acquisition (note 3 3 (C))			2,720,997				2,199,166				—				4,058,977				—				4,246				—				8,983,386
Written back on disposal			—				(24,776	)			—				(285,044	)			(41,151	)			(35,574	)			—				(386,545	)
Written off			(34,068	)			—				—				(176,672	)			(5,964	)			—				(1,158,041	)			(1,374,745	)
Impairment loss (note 8(c))			—				297,061				—				3,308,559				102,776				—				739,214				4,447,610
Exchange differences			26,090				(21,879	)			(6,128	)			51,607				(13,907	)			(12,510	)			(747	)			22,526

At December 31, 2022			8,318,962				4,996,848				22,380				11,175,459				321,290				216,330				—				25,051,269

Carrying amounts:
At December 31, 2022			5,751,118				2,479,519				14,494				4,511,195				197,437				148,783				—				13,102,546

At December 31, 2021			5,314,425				2,439,265				22,048				3,651,416				287,059				329,538				993,441				13,037,192

Schedule of net book value of right-of-use assets


		Note		2022				2021
				$				$
Properties leased for own use, carried at depreciated cost		(i)			5,739,426				5,261,372
Office equipment, carried at depreciated cost		(ii)			11,692				53,053

					5,751,118				5,314,425

Schedule of analysis of expense items in relation to leases


		2022				2021				2020
		$				$				$
Depreciation charge of right-of-use assets by class of underlying asset:
- Properties leased for own use			2,039,815				1,535,333				575,787
- Office equipment			47,352				7,233				8,048

			2,087,167				1,542,566				583,835

Interest on lease liabilities (note 8(a))			244,085				205,915				49,400
Expense relating to short-term leases or leases of low-value assets			831,631				1,019,937				429,691

Schedule of amounts included in the consolidated statement of cash flows


		2022				2021				2020
		$				$				$
Within operating cash flows			(831,631	)			(1,019,937	)			(429,691	)
Within financing cash flows			(2,121,981	)			(1,504,946	)			(660,326	)

			(2,953,612	)			(2,524,883	)			(1,090,017	)