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Disposal of a subsidiary | 12 Months Ended
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Dec. 31, 2025
Disposal of a subsidiary [Abstract] |
Disposal of a subsidiary | Disposal of a subsidiary As referred to in note 10, on October 1, 2025, the Group discontinued its precision oncology services at the time of disposal of its subsidiary, ACT Genomics. The net assets of ACT Genomics at the date of disposal were as follows: Analysis of assets and liabilities over which control was lost:
Property, plant and equipment | $ | 3,682 |
Intangible assets | 10,432 |
Goodwill | 29,170 |
Other non-current assets | 836 |
Inventories | 1,600 |
Trade receivables | 2,792 |
Deposits, prepayments and other receivables | 879 |
Cash and cash equivalents | 2,109 |
Deferred tax liabilities | (1,974) |
Lease liabilities - non-current | (1,057) |
Other non-current liabilities | (97) |
Trade payables | (856) |
Accrued expenses and other current liabilities | (3,880) |
Contract liabilities | (63) |
Lease liabilities - current | (554) |
Net assets disposed of | $ | 43,019 |
Consideration received:
Cash received | $ | 39,873 |
Deferred cash consideration (Note) | 6,285 |
Total consideration | $ | 46,158 |
Note: The deferred consideration will be settled in cash by the purchaser on or before September 30, 2027 and classified as "other non-current asset" as of December 31, 2025 disclosed in note 17. Gain on disposal of a subsidiary:
Consideration received and receivable | $ | 46,158 |
Net assets disposed of | (43,019) |
Non-controlling interests | (1,168) |
Reclassification of cumulative translation reserve upon disposal of ACT Genomics to profit or loss | 74 |
Gain on disposal (note 10) | $ | 2,045 |
Net cash inflow arising on disposal:
Cash consideration | $ | 39,873 |
Less: cash and cash equivalents disposed of | (2,109) |
| $ | 37,764 |

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