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v3.26.1

Property, plant and equipment (Tables) | 12 Months Ended
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Dec. 31, 2025
Disclosure of detailed information about property, plant and equipment [abstract] |
Schedule of property, plant and equipment including right-of-use assets |
| 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, 2024 | $ | 11,115 |  |  | $ | 5,877 |  |  | $ | 45 |  |  | $ | 8,869 |  |  | $ | 219 |  |  | $ | 8 |  |  | $ | — |  |  | $ | 26,133 |
Additions | 3,094 |  |  | 375 |  |  | 91 |  |  | 484 |  |  | 5 |  |  | — |  |  | 51 |  |  | 4,100 |
Additions from acquisition (note 33(III)) | 2,511 |  |  | 25 |  |  | 2 |  |  | 556 |  |  | 43 |  |  | — |  |  | — |  |  | 3,137 |
Disposals | (162) |  |  | (2) |  |  | — |  |  | (1,921) |  |  | — |  |  | (8) |  |  | — |  |  | (2,093) |
Written off | (1,681) |  |  | (210) |  |  | (53) |  |  | (950) |  |  | (45) |  |  | — |  |  | — |  |  | (2,939) |
Exchange differences | (722) |  |  | (420) |  |  | (19) |  |  | (262) |  |  | (2) |  |  | — |  |  | — |  |  | (1,425) |
At December 31, 2024 and January 1, 2025 | 14,155 |  |  | 5,645 |  |  | 66 |  |  | 6,776 |  |  | 220 |  |  | — |  |  | 51 |  |  | 26,913 |
Additions | 37 |  |  | — |  |  | — |  |  | 208 |  |  | — |  |  | — |  |  | — |  |  | 245 |
Disposal of a subsidiary (note 34) | (4,583) |  |  | (796) |  |  | (14) |  |  | (4,347) |  |  | — |  |  | — |  |  | — |  |  | (9,740) |
Disposals | — |  |  | (1,153) |  |  | — |  |  | (160) |  |  | — |  |  | — |  |  | — |  |  | (1,313) |
Written off | (28) |  |  | — |  |  | — |  |  | (1,852) |  |  | — |  |  | — |  |  | — |  |  | (1,880) |
Exchange differences | 134 |  |  | 18 |  |  | 1 |  |  | 246 |  |  | — |  |  | — |  |  | — |  |  | 399 |
At December 31, 2025 | $ | 9,715 |  |  | $ | 3,714 |  |  | $ | 53 |  |  | $ | 871 |  |  | $ | 220 |  |  | $ | — |  |  | $ | 51 |  |  | $ | 14,624 |
Accumulated depreciation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2024 | $ | 9,059 |  |  | $ | 4,824 |  |  | $ | 15 |  |  | $ | 6,312 |  |  | $ | 140 |  |  | $ | 5 |  |  | $ | — |  |  | $ | 20,355 |
Charge for the year | 2,052 |  |  | 795 |  |  | 1 |  |  | 1,119 |  |  | 39 |  |  | — |  |  | 10 |  |  | 4,016 |
Eliminated on disposal | (128) |  |  | (1) |  |  | — |  |  | (1,878) |  |  | — |  |  | (6) |  |  | — |  |  | (2,013) |
Written off | (1,681) |  |  | (149) |  |  | (20) |  |  | (531) |  |  | — |  |  | — |  |  | — |  |  | (2,381) |
Exchange differences | (266) |  |  | (366) |  |  | 62 |  |  | (304) |  |  | (2) |  |  | 1 |  |  | — |  |  | (875) |
At December 31, 2024 and January 1, 2025 | 9,036 |  |  | 5,103 |  |  | 58 |  |  | 4,718 |  |  | 177 |  |  | — |  |  | 10 |  |  | 19,102 |
Charge for the year | 1,936 |  |  | 267 |  |  | 1 |  |  | 433 |  |  | 33 |  |  | — |  |  | 24 |  |  | 2,694 |
Eliminated on disposal of a subsidiary (note 34) | (2,761) |  |  | (740) |  |  | (10) |  |  | (2,547) |  |  | — |  |  | — |  |  | — |  |  | (6,058) |
Eliminated on disposal | — |  |  | (1,153) |  |  | — |  |  | (160) |  |  | — |  |  | — |  |  | — |  |  | (1,313) |
Written off | (28) |  |  | — |  |  | — |  |  | (1,735) |  |  | — |  |  | — |  |  | — |  |  | (1,763) |
Exchange differences | 37 |  |  | 31 |  |  | 2 |  |  | 129 |  |  | — |  |  | — |  |  | — |  |  | 199 |
At December 31, 2025 | $ | 8,220 |  |  | $ | 3,508 |  |  | $ | 51 |  |  | $ | 838 |  |  | $ | 210 |  |  | $ | — |  |  | $ | 34 |  |  | $ | 12,861 |
Carrying amounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2024 | $ | 2,056 |  |  | $ | 1,053 |  |  | $ | 30 |  |  | $ | 2,557 |  |  | $ | 79 |  |  | $ | 3 |  |  | $ | — |  |  | $ | 5,778 |
At December 31, 2024 | $ | 5,119 |  |  | $ | 542 |  |  | $ | 8 |  |  | $ | 2,058 |  |  | $ | 43 |  |  | $ | — |  |  | $ | 41 |  |  | $ | 7,811 |
At December 31, 2025 | $ | 1,495 |  |  | $ | 206 |  |  | $ | 2 |  |  | $ | 33 |  |  | $ | 10 |  |  | $ | — |  |  | $ | 17 |  |  | $ | 1,763 |
Schedule of net book value of right-of-use assets | The analysis of the carrying amount of right-of-use assets by class of underlying asset is as follows:
| Note | 2025 |  | 2024
Properties leased for own use, carried at depreciated cost | (i) | $ | 1,491 |  |  | $ | 5,101 |
Office equipment, carried at depreciated cost | (ii) | 4 |  |  | 18 |
|  | $ | 1,495 |  |  | $ | 5,119 |
Schedule of analysis of expense items in relation to leases | The analysis of expense items in relation to leases recognized in profit or loss is as follows:
| 2025 |  | 2024 |  | 2023
Depreciation charge of right-of-use assets by class of underlying asset: |  |  |  |  |
- Properties leased for own use | $ | 1,922 |  |  | $ | 2,038 |  |  | $ | 2,772 |
- Office equipment | 14 |  |  | 14 |  |  | 14 |
| $ | 1,936 |  |  | $ | 2,052 |  |  | $ | 2,786 |
Interest on lease liabilities (notes 8(a) and 10(c)) | $ | 258 |  |  | $ | 203 |  |  | $ | 242 |
Expense relating to short-term leases or leases of low-value assets | 284 |  |  | 366 |  |  | 137 |
Schedule of amounts included in the consolidated statement of cash flows | Amounts included in the consolidated statement of cash flows for leases comprise the following:
| 2025 |  | 2024 |  | 2023
Within operating cash flows | $ | (284) |  |  | $ | (366) |  |  | $ | (137) |
Within financing cash flows | (2,689) |  |  | (2,766) |  |  | (3,476) |
| $ | (2,973) |  |  | $ | (3,132) |  |  | $ | (3,613) |

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