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Discontinued operations (Tables)
 12 Months Ended
Dec. 31, 2025
Non-Current Assets Held For Sale And Discontinued Operations [Abstract]  
Disclosure of analysis of single amount of discontinued operations
The following is a reconciliation of the amounts of major classes of loss from operations classified as discontinued operations in the consolidated statements of comprehensive loss for the years ended December 31, 2025, 2024, and 2023:
202520242023
Revenue$9,605 $14,782 $29,050 
Direct costs(5,435)(8,601)(15,288)
Gross profit4,170 6,181 13,762 
Other income and other net gains5,034 785 664 
Selling and marketing expenses(2,215)(3,223)(3,413)
Research and development expenses(1,266)(1,872)(3,679)
Impairment loss of goodwill— — (3,900)
Administrative and other operating expenses(10,636)(13,722)(25,268)
Loss from operating activities(4,913)(11,851)(21,834)
Share of (loss)/profit of equity-accounted investees, net of tax(868)231 (189)
Gain on disposal of a subsidiary (note 34)2,045 — — 
Other finance costs(17)(35)(196)
Loss from discontinued operations before taxation(3,753)(11,655)(22,219)
Income tax credit22 235 440 
Loss from discontinued operations, net of tax$(3,731)$(11,420)$(21,779)
Loss per share
Basic(0.23)(0.57)(1.79)
Diluted(0.23)(0.57)(1.79)
202520242023
External revenue by product line
Prevention and diagnostics - COVID-19 related and EMEA operations$— $97 $13,462 
Diagnostics - sale of precision oncology services9,605 14,685 15,588 
$9,605 $14,782 $29,050 

202520242023
External revenue by timing of revenue
Goods transferred at a point in time$— $— $1,415 
Services transferred at a point in time9,605 14,782 27,635 
$9,605 $14,782 $29,050 
Geographical information
Information about the Group's revenue from discontinued operations from external customers is presented based on the location of the region of domicile of entities of the Group.
202520242023
Hong Kong$2,394 $3,938 $15,725 
United Kingdom1,798 2,780 2,816 
Taiwan4,835 7,092 9,325 
Rest of the world578 972 1,184 
$9,605 $14,782 $29,050 
Other income and other net gains/(losses)
202520242023
Bank interest income$50 $193 $373 
Net foreign exchange gains/(losses)283 314 (71)
Sundry income4,701 278 362 
$5,034 $785 $664 
Other finance costs
202520242023
Interest expenses on lease liabilities$17 $35 $196 
(d)Staff costs
202520242023
Salaries, wages and other benefits$5,647 $7,997 $17,700 
Contributions to defined contribution retirement plan441 565 597 
Equity-settled share-based payment expenses1,254 2,004 354 
$7,342 $10,566 $18,651 
Represented by:
Direct costs$365 $492 $3,128 
Selling and marketing expenses2,003 2,726 2,536 
Research and development expenses731 1,142 1,598 
Administrative and other operating expenses4,243 6,206 11,389 
Total staff costs$7,342 $10,566 $18,651 
(e)Other items
202520242023
Cost of inventories$4,449 $6,903 $8,045 
Depreciation of
 - property, plant and equipment407 1,152 1,632 
 - right-of-use assets368 840 2,015 
Amortization of intangible assets666 1,457 1,467 
Write-off on property, plant and equipment— — — 
Auditor’s remuneration1,162 120 123 
Freight and delivery charges22 59 427 
Total depreciation and amortization charges represented by:
Direct costs$226 $675 $904 
Research and development expenses98 207 611 
Administrative and other operating expenses1,117 2,567 3,599 
Total depreciation and amortization charges$1,441 $3,449 $5,114 
Cash flows from/(used in) discontinued operations
202520242023
Net cash from/(used in) operating activities$49 $5,563 $(11,420)
Net cash used in investing activities(3,539)(318)(404)
Net cash used in financing activities(961)(1,413)(2,653)
Net cash (outflows)/inflows for the year$(4,451)$3,832 $(14,477)
COVID-19 diagnostic services and other DNA testing operations in the EMEA region
202520242023
Revenue$— $97 $13,462 
Direct costs— (39)(7,357)
Gross profit— 58 6,105 
Other income and other net gains4,590 46 290 
Selling and marketing expenses— (2)(632)
Research and development expenses— — (1,189)
Administrative and other operating expenses(1,449)(82)(12,946)
Profit/(loss) from operating activities3,141 20 (8,372)
Other finance costs— — (122)
Profit/(loss) from discontinued operations before taxation3,141 20 (8,494)
Income tax credit— — 117 
Profit/(loss) from discontinued operations, net of tax$3,141 $20 $(8,377)
Earnings/(losses) per share
Basic$0.22 $— $(0.74)
Diluted0.22 — (0.74)
(a)Revenue
Disaggregation of revenue
202520242023
External revenue by product line
Prevention and diagnostics - COVID-19 related and EMEA operations$— $97 $13,462 
202520242023
External revenue by timing of revenue
Goods transferred at a point in time$— $— $1,415 
Services transferred at a point in time— 97 12,047 
$— $97 $13,462 
Geographical information
Information about the Group's revenue from discontinued operations from external customers is presented based on the location of the region of domicile of entities of the Group.
202520242023
Hong Kong$— $97 $12,916 
United Kingdom— — 546 
$— $97 $13,462 
(b)Other income and other net gains
202520242023
Bank interest income$— $— $19 
Net foreign exchange (losses)/gains(4)1 (25)
Sundry income4,594 45 296 
$4,590 $46 $290 
(c)Other finance costs
202520242023
Interest expenses on lease liabilities$— $— $122 
(d)Staff costs
202520242023
Salaries, wages and other benefits$— $— $9,122 
Contributions to defined contribution retirement plan— — — 
Equity-settled share-based payment expenses— — — 
$— $— $9,122 
Represented by:
Direct costs$— $— $2,058 
Selling and marketing expenses— — — 
Research and development expenses— — — 
Administrative and other operating expenses— — 7,064 
Total staff costs$— $— $9,122 
(e)Other items
202520242023
Cost of inventories$— $38 $2,761 
Depreciation of
 - property, plant and equipment— — 98 
 - right-of-use assets— — 1,025 
Amortization of intangible assets— — — 
Write-off on property, plant and equipment— — — 
Auditor’s remuneration— — 77 
Freight and delivery charges— — 381 
Total depreciation and amortization charges represented by:
Direct costs$— $— $— 
Research and development expenses— — 405 
Administrative and other operating expenses— — 718 
Total depreciation and amortization charges$— $— $1,123 
Cash flows from/(used in) discontinued operations
202520242023
Net cash from/(used in) operating activities$3,585 $80 $(901)
Net cash (used in)/from investing activities(3,301)— 119 
Net cash used in financing activities— — (1,184)
Net cash inflows/(outflows) for the year$284 $80 $(1,966)
B.    ACT Genomics
202520242023
Revenue$9,605 $14,685 $15,588 
Direct costs(5,435)(8,562)(7,931)
Gross profit4,170 6,123 7,657 
Other income and other net gains444 739 374 
Selling and marketing expenses(2,215)(3,223)(2,781)
Research and development expenses(1,266)(1,872)(2,490)
Impairment loss of goodwill— — (3,900)
Administrative and other operating expenses(9,187)(13,640)(12,322)
Loss from operating activities(8,054)(11,873)(13,462)
Share of (loss)/profit of equity-accounted investees, net of tax(868)231 (189)
Gain on disposal of a subsidiary (note 34)2,045 — — 
Other finance costs(17)(35)(74)
Loss from discontinued operations before taxation(6,894)(11,677)(13,725)
Income tax credit22 235 323 
Loss from discontinued operations, net of tax$(6,872)$(11,442)$(13,402)
Loss per share
Basic(0.45)(0.57)(1.05)
Diluted(0.45)(0.57)(1.05)
(a)Revenue
Disaggregation of revenue
202520242023
External revenue by product line
Diagnostics - sale of precision oncology services$9,605 $14,685 $15,588 
202520242023
External revenue by timing of revenue
Services transferred at a point in time$9,605 $14,685 $15,588 
Geographical information
Information about the Group's revenue from discontinued operations from external customers is presented based on the location of the region of domicile of entities of the Group.
202520242023
Hong Kong$2,394 $3,840 $2,809 
United Kingdom1,798 2,780 2,270 
Taiwan4,835 7,092 9,325 
Rest of the world578 973 1,184 
$9,605 $14,685 $15,588 
(b)Other income and other net gains
202520242023
Bank interest income$50 $193 $354 
Net foreign exchange gains/(losses)287 313 (46)
Sundry income107 233 66 
$444 $739 $374 
(c)Other finance costs
202520242023
Interest expenses on lease liabilities$17 $35 $74 
(d)Staff costs
202520242023
Salaries, wages and other benefits$5,647 $7,997 $8,578 
Contributions to defined contribution retirement plan441 565 597 
Equity-settled share-based payment expenses1,254 2,004 354 
$7,342 $10,566 $9,529 
Represented by:
Direct costs$365 $492 $1,070 
Selling and marketing expenses2,003 2,726 2,536 
Research and development expenses731 1,142 1,598 
Administrative and other operating expenses4,243 6,206 4,325 
Total staff costs$7,342 $10,566 $9,529 
(e)Other items
202520242023
Cost of inventories$4,449 $6,866 $5,284 
Depreciation of
 - property, plant and equipment408 1,152 1,534 
 - right-of-use assets367 840 990 
Amortization of intangible assets666 1,457 1,467 
Write-off on property, plant and equipment— — — 
Auditor’s remuneration1,162 120 46 
Freight and delivery charges22 59 46 
Total depreciation and amortization charges represented by:
Direct costs$226 $675 $904 
Research and development expenses98 207 206 
Administrative and other operating expenses1,117 2,567 2,881 
Total depreciation and amortization charges$1,441 $3,449 $3,991 
Cash flows (used in)/from discontinued operations
202520242023
Net cash (used in)/from operating activities$(3,536)$5,483 $(10,519)
Net cash used in investing activities(238)(318)(523)
Net cash used in financing activities(961)(1,413)(1,469)
Net cash (outflows)/inflows for the year$(4,735)$3,752 $(12,511)