XML 104 R92.htm IDEA: XBRL DOCUMENT v3.23.1
Property, plant and equipment (Details) - USD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period $ 13,037,192    
Charge for the year 3,899,721 $ 2,745,549 $ 708,637
Property, plant and equipment at end of period 13,102,546 13,037,192  
Acquisition and manufacturing costs      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period 20,409,341 9,503,113  
Additions 5,781,689 13,917,067  
Additions from acquisition (note 33(C)) 14,632,568 70,192  
Disposals (509,459) (936,833)  
Exchange differences (517,353) 154,856  
Written off (1,642,971) (2,299,054)  
Property, plant and equipment at end of period (38,153,815) 20,409,341 9,503,113
Accumulated depreciation and impairment loss      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period (7,372,149) (4,809,795)  
Additions from acquisition (note 33(C)) 8,983,386    
Charge for the year 5,986,888 4,288,115  
Written back on disposal (386,545) (223,349)  
Exchange differences 22,526 147,132  
Written off (1,374,745) (1,649,544)  
Impairment loss (note 8(c)) 4,447,610    
Property, plant and equipment at end of period 25,051,269 (7,372,149) (4,809,795)
Right-of-use assets      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period 5,314,425    
Property, plant and equipment at end of period 5,751,118 5,314,425  
Right-of-use assets | Acquisition and manufacturing costs      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period 8,833,201 3,401,069  
Additions 833,538 5,370,122  
Additions from acquisition (note 33(C)) 4,623,601    
Disposals   (137,959)  
Exchange differences (180,180) 199,969  
Written off (40,080)    
Property, plant and equipment at end of period (14,070,080) 8,833,201 3,401,069
Right-of-use assets | Accumulated depreciation and impairment loss      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period (3,518,776) (1,857,471)  
Additions from acquisition (note 33(C)) 2,720,997    
Charge for the year 2,087,167 1,542,566  
Written back on disposal   (137,959)  
Exchange differences 26,090 256,698  
Written off (34,068)    
Property, plant and equipment at end of period 8,318,962 (3,518,776) (1,857,471)
Leasehold improvements      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period 2,439,265    
Property, plant and equipment at end of period 2,479,519 2,439,265  
Leasehold improvements | Acquisition and manufacturing costs      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period 3,898,422 1,205,969  
Additions 598,672 2,702,786  
Additions from acquisition (note 33(C)) 3,102,189    
Disposals (30,492)    
Exchange differences (92,424) (10,333)  
Property, plant and equipment at end of period (7,476,367) 3,898,422 1,205,969
Leasehold improvements | Accumulated depreciation and impairment loss      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period (1,459,157) (769,573)  
Additions from acquisition (note 33(C)) 2,199,166    
Charge for the year 1,088,119 693,032  
Written back on disposal (24,776) 0  
Exchange differences (21,879) (3,448)  
Impairment loss (note 8(c)) 297,061    
Property, plant and equipment at end of period 4,996,848 (1,459,157) (769,573)
Fixtures and furniture      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period 22,048    
Property, plant and equipment at end of period 14,494 22,048  
Fixtures and furniture | Acquisition and manufacturing costs      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period 39,974 98,033  
Additions 569 23,885  
Additions from acquisition (note 33(C))   26,511  
Exchange differences (3,669) (6,354)  
Written off   (102,101)  
Property, plant and equipment at end of period (36,874) 39,974 98,033
Fixtures and furniture | Accumulated depreciation and impairment loss      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period (17,926) (70,865)  
Charge for the year 10,582 25,697  
Exchange differences (6,128) 5,414  
Written off   (84,050)  
Property, plant and equipment at end of period 22,380 (17,926) (70,865)
Office and lab equipment      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period 3,651,416    
Property, plant and equipment at end of period 4,511,195 3,651,416  
Office and lab equipment | Acquisition and manufacturing costs      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period 5,582,338 4,026,763  
Additions 4,160,369 3,834,862  
Additions from acquisition (note 33(C)) 6,898,517 8,912  
Disposals (357,127) (702,458)  
Exchange differences (158,913) (15,493)  
Written off (438,530) (1,570,248)  
Property, plant and equipment at end of period (15,686,654) 5,582,338 4,026,763
Office and lab equipment | Accumulated depreciation and impairment loss      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period (1,930,922) (1,737,854)  
Additions from acquisition (note 33(C)) 4,058,977    
Charge for the year 2,287,110 1,544,258  
Written back on disposal (285,044) (39,020)  
Exchange differences 51,607 (115,726)  
Written off (176,672) (1,196,444)  
Impairment loss (note 8(c)) 3,308,559    
Property, plant and equipment at end of period 11,175,459 (1,930,922) (1,737,854)
Computer equipment      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period 287,059    
Property, plant and equipment at end of period 197,437 287,059  
Computer equipment | Acquisition and manufacturing costs      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period 439,543 587,652  
Additions 188,541 406,613  
Additions from acquisition (note 33(C))   34,769  
Disposals (65,993) (56,005)  
Exchange differences (37,044) (9,116)  
Written off (6,320) (524,370)  
Property, plant and equipment at end of period (518,727) 439,543 587,652
Computer equipment | Accumulated depreciation and impairment loss      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period (152,484) (364,695)  
Charge for the year 127,052 182,186  
Written back on disposal (41,151) (39,635)  
Exchange differences (13,907) 5,494  
Written off (5,964) (360,256)  
Impairment loss (note 8(c)) 102,776    
Property, plant and equipment at end of period 321,290 (152,484) (364,695)
Motor vehicles      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period 329,538    
Property, plant and equipment at end of period 148,783 329,538  
Motor vehicles | Acquisition and manufacturing costs      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period 453,182 183,627  
Additions   316,462  
Additions from acquisition (note 33(C)) 8,261    
Disposals (55,847) (40,411)  
Exchange differences (40,483) (3,817)  
Written off   (2,679)  
Property, plant and equipment at end of period (365,113) 453,182 183,627
Motor vehicles | Accumulated depreciation and impairment loss      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period (123,644) 9,337  
Additions from acquisition (note 33(C)) 4,246    
Charge for the year 136,524 123,192  
Written back on disposal (35,574) (6,735)  
Exchange differences (12,510) (1,300)  
Written off   (850)  
Property, plant and equipment at end of period 216,330 (123,644) $ 9,337
Manufacturing equipment      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period 993,441    
Property, plant and equipment at end of period   993,441  
Manufacturing equipment | Acquisition and manufacturing costs      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period 1,162,681    
Additions   1,262,337  
Exchange differences (4,640)    
Written off (1,158,041) (99,656)  
Property, plant and equipment at end of period   1,162,681  
Manufacturing equipment | Accumulated depreciation and impairment loss      
Disclosure of detailed information about property, plant and equipment [line items]      
Property, plant and equipment at beginning of period (169,240)    
Charge for the year 250,334 177,184  
Exchange differences (747)    
Written off (1,158,041) (7,944)  
Impairment loss (note 8(c)) $ 739,214    
Property, plant and equipment at end of period   $ (169,240)