XML 154 R77.htm IDEA: XBRL DOCUMENT v3.26.1
Equity-settled share-based transactions (Tables)
 12 Months Ended
Dec. 31, 2025
Disclosure of terms and conditions of share-based payment arrangement [abstract]  
Schedule of number and aggregate fair value of RSU
The number of RSUs and aggregate fair value of RSUs granted to certain employees, directors and third parties under Prenetics 2022 Plan were as follows,
Grant dateNumber of RSUs
Closing price per ordinary share less subscription price per ordinary share
Aggregate fair value of the RSUs
On May 18, 2022144,522 $7.64 $1,104 
On June 30, 20222,446,557 4.04 9,884 
On December 31, 2022946,330 2.00 1,893 
On February 1, 202366,666 1.49 99 
On June 23, 202316,486,108 0.90 14,875 
On June 30, 20232,403,529 0.79 1,903 
On December 31, 20237,928 3.39 27 
On June 3, 2024176,902 5.43 960 
On June 28, 202424,590 5.92 146 
On June 30, 202475,665 4.69 355 
On July 2, 202438,800 4.26 165 
On July 15, 202420,833 3.17 66 
On August 1, 202413,971 5.60 78 
On August 22, 202426,786 2.50 67 
On September 9, 202420,576 4.59 94 
On October 7, 202430,364 2.13 65 
On December 1, 20246,696 4.47 30 
On December 31, 202415,805 5.80 92 
On January 30, 202518,484 5.41 100 
On March 1, 202540,650 4.92 20 
On April 8, 20252,500 3.65 9 
On May 23, 202557,060 10.31 588 
On June 1, 2025538 9.30 5 
On June 16, 20259,352 7.01 66 
On June 30, 202560,975 8.52 520 
On July 1, 2025604 8.27 5 
On July 15, 2025272,332 8.25 2,247 
On August 1, 2025625 7.99 5 
On September 1, 2025656 7.60 5 
On September 15, 20259,601 9.78 94 
On October 1, 2025342 14.59 5 
On October 15, 20252,237 14.84 33 
On October 17, 202522,980 15.00 345 
On November 1, 202513,935 14.82 207 
On November 15, 202543,697 12.20 533 
On December 1, 2025339 14.75 5 
On December 31, 20255,643 15.75 89 
Schedule of number and weighted average exercise prices of RSU and share options
The number and weighted average exercise prices of the RSUs are as follows:
20252024
Weighted average exercise priceNumber of RSUsWeighted average exercise priceNumber of RSUs
Balance at January 1$0.06 9,906,708 $0.06 11,081,359 
Granted— 569,2460.91 444,292
Cancelled0.45 (428,265)0.64 (649,689)
Exercised— (8,096,232)0.24 (969,254)
Outstanding balance at December 31$— 1,951,457 $0.06 9,906,708
Exercisable balance at December 31$0.051 298,609 $0.065 3,920,731
The number and weighted average exercise prices of the RSUs are as follows:
20252024
Weighted
average
exercise price		Number of
RSUs 		Weighted
average
exercise price		Number of
RSUs
Balance at January 1$0.01 834,947$0.01 834,947
Exercised0.01 (823,237)n/a—
Outstanding balance at December 31$0.01 11,710$0.01 834,947
Exercisable balance at December 31$0.01 834,947$0.01 834,947
Schedule of details of the restricted share units outstanding
Details of the RSUs outstanding at December 31, 2025 and 2024 are as follows:
Number of instruments
20252024
RSUs granted to directors— 821,111
RSUs granted to employees— 2,126
RSUs granted to third parties11,71011,710
11,710834,947
Schedule of fair value of RSUs and assumptions
 2021
Fair value of RSUs and key assumptions
Fair value at measurement date
$13.89 - $18.91
Share price
$13.89 - $18.91
Exercise price$0.01 
Expected volatility
41.03% - 44.26%
Expected option life1 year
Expected dividendsnil
Risk-free interest rate
1% - 1.13%
Likelihood of achieving a redemption event5 %
Likelihood of achieving a liquidity event5 %
Schedule of stock option performance, share options granted during the year The assumptions that the Group used to determine the grant-date fair value of share options granted during the year end December 31, 2024 was as follows:
2024
Fair value at measurement date ($ cents)32.6
Share price ($ cents)32.6
Exercise price ($)0.01
Expected option life10 years
Risk-free interest rate3.85 %
Expected volatility
62.60% - 62.88%
Expected dividend yield0 %
Expected probability of a liquidation event0 %