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Disposal of a subsidiary (Tables) | 12 Months Ended
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Dec. 31, 2025
Disposal of a subsidiary [Abstract] |
Disclosure of analysis of assets and liabilities of disposal of a subsidiary | 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 |
Disclosure of consideration received for disposal of a subsidiary | 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.
Summary of gain on disposal of a subsidiary | 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 |
Disclosure of net cash inflow arising on disposal of a subsidiary | 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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