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v3.25.1

Consolidated Statements of Financial Position - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Current assets |  |
Cash and cash equivalents | $ 60,902 | $ 91,492
Financial assets at FVTPL | 7 | 7
Prepayments, other receivables and other assets | 3,141 | 2,696
Other receivables -related party | 14 |
Short-term investments at amortized cost |  | 7,000
Total current assets | 64,064 | 101,195
Non-current assets |  |
Property, plant and equipment | 1,743 | 2,646
Right-of-use assets | 962 | 1,154
Other intangible assets | 40 | 63
Other receivables and other assets | 304 | 282
Long-term equity investments | 4,157 |
Long-term investments at amortized cost |  | 24,849
Total non-current assets | 7,206 | 28,994
Total assets | 71,270 | 130,189
Current liabilities |  |
Trade payables | 10,146 | 14,348
Contract Liabilities | 5,000 |
Other payables and accruals | 3,413 | 4,247
Interest-bearing bank borrowings | 26,330 | 30,357
Lease liabilities | 471 | 722
Total current liabilities | 45,360 | 49,674
Non-current liabilities |  |
Contract Liabilities |  | 5,000
Lease liabilities | 425 | 469
Total non-current liabilities | 425 | 5,469
Total liabilities | 45,785 | 55,143
SHAREHOLDERS’ (DEFICIT)/ EQUITY |  |
Share premium | 439,016 | 438,707
Share based payments reserve | 20,311 | 18,018
Exchange fluctuation reserve | (4,535) | (4,241)
Accumulated deficit | (429,318) | (377,449)
Total shareholders’ (deficit)/equity | 25,485 | 75,046
Total liabilities and shareholders’ (deficit)/equity | 71,270 | 130,189
Class A Ordinary Shares |  |
SHAREHOLDERS’ (DEFICIT)/ EQUITY |  |
Ordinary shares, value | 9 | 9
Class B Ordinary Shares |  |
SHAREHOLDERS’ (DEFICIT)/ EQUITY |  |
Ordinary shares, value | $ 2 | $ 2

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- Definition The amount of current other receivables. [Refer: Other receivables] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_b&doctype=Standard -URIDate 2024-03-27 + Details
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- 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 2024-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition A component of equity representing exchange differences on translation of financial statements recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2024-01-01 -Paragraph 52 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2024-en-r&anchor=para_52_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition A component of equity resulting from share-based payments. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_e&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition A component of equity representing the entity's cumulative undistributed earnings or deficit. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph IG6 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_IG6&doctype=Implementation%20Guidance -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_e&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Paragraph 53 -Subparagraph j -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_53_j&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_47_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount received or receivable from the issuance of the entity's shares in excess of nominal value. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_e&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 70 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_70&doctype=Standard -URIDate 2024-03-27 + Details
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