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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