XML 62 R50.htm IDEA: XBRL DOCUMENT
v3.26.1

Property, plant and equipment - Reconciliation of changes in property, plant and equipment (Details) - HKD ($) | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024
Disclosure of detailed information about property, plant and equipment [line items] |  |
Property, plant and equipment at beginning of period | $ 2,059,621 |
Depreciation of property, plant and equipment | 1,198,520 | $ 1,671,269
Property, plant and equipment at end of period | 4,232,077 | 2,059,621
Leasehold improvements |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Property, plant and equipment at beginning of period | 927,512 |
Property, plant and equipment at end of period | 638,668 | 927,512
Factory and factory equipment |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Property, plant and equipment at beginning of period | 1,054,115 |
Property, plant and equipment at end of period | $ 1,375,124 | 1,054,115
Depreciation rate, property, plant and equipment | 20.00% |
Lab equipment |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Property, plant and equipment at beginning of period | $ 77,994 |
Property, plant and equipment at end of period | $ 2,218,285 | 77,994
Depreciation rate, property, plant and equipment | 33.00% |
Cost |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Property, plant and equipment at beginning of period | $ 3,922,705 | 3,641,185
Additions | 3,237,154 | 606,296
Disposal | 840,398 | 205,488
Exchange adjustments | 220,346 | (119,288)
Property, plant and equipment at end of period | 6,539,807 | 3,922,705
Cost | Leasehold improvements |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Property, plant and equipment at beginning of period | 1,707,918 | 1,765,777
Additions | 466,834 | 0
Disposal | 0 | 0
Exchange adjustments | 82,726 | (57,859)
Property, plant and equipment at end of period | 2,257,478 | 1,707,918
Cost | Factory and factory equipment |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Property, plant and equipment at beginning of period | 1,234,146 | 944,682
Additions | 560,481 | 525,889
Disposal | 0 | 205,488
Exchange adjustments | 65,045 | (30,937)
Property, plant and equipment at end of period | 1,859,672 | 1,234,146
Cost | Lab equipment |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Property, plant and equipment at beginning of period | 980,641 | 930,726
Additions | 2,209,839 | 80,407
Disposal | 840,398 | 0
Exchange adjustments | 72,575 | (30,492)
Property, plant and equipment at end of period | 2,422,657 | 980,641
Amortization |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Property, plant and equipment at beginning of period | (1,863,084) | (244,253)
Depreciation of property, plant and equipment | 1,198,520 | 1,671,269
Disposal | (840,398) | (44,522)
Exchange adjustments | 86,524 | (7,916)
Property, plant and equipment at end of period | (2,307,730) | (1,863,084)
Amortization | Leasehold improvements |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Property, plant and equipment at beginning of period | (780,406) | (161,057)
Depreciation of property, plant and equipment | 787,062 | 624,593
Disposal | 0 | 0
Exchange adjustments | 51,342 | (5,244)
Property, plant and equipment at end of period | (1,618,810) | (780,406)
Amortization | Factory and factory equipment |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Property, plant and equipment at beginning of period | (180,031) | (31,489)
Depreciation of property, plant and equipment | 290,111 | 194,088
Disposal | 0 | (44,522)
Exchange adjustments | 14,406 | (1,024)
Property, plant and equipment at end of period | (484,548) | (180,031)
Amortization | Lab equipment |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |
Property, plant and equipment at beginning of period | (902,647) | (51,707)
Depreciation of property, plant and equipment | 121,347 | 852,588
Disposal | (840,398) | 0
Exchange adjustments | 20,776 | (1,648)
Property, plant and equipment at end of period | $ (204,372) | $ (902,647)

X
- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_i&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_i&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_75_a&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_vii&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_vii&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DepreciationPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_c&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_c&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_c&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DepreciationRatePropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e_ii&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_ii&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_ii&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisposalsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_54_a&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LeaseholdImprovementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=pre_FactoryAndFactoryEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=pre_LabEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAmortisationAndImpairmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |