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Cover
Cover Page
Financial Statements
Consolidated statements of profit or loss and other comprehensive income
Consolidated statements of financial position
Consolidated statements of changes in equity
Consolidated statements of cash flows
Notes to Financial Statements
Reporting entity
Basis of accounting
Functional and presentation currency
Use of estimates
Segment information
Revenue
Other income and other net gains/(losses)
Loss before taxation
Income tax expense/(credit)
Loss per share
Property, plant and equipment
Intangible assets
Goodwill
Interests in associates
Other non-current assets
Inventories
Trade and other receivables and deferred expenses
Financial assets at fair value through profit or loss
Short-term deposits and cash and cash equivalents
Accrued expenses and other liabilities
Contract liabilities
Lease liabilities
Loans and borrowings
Convertible securities
Preference shares liabilities
Warrant liabilities
Liabilities for puttable financial instrument
Capital and reserves
Equity settled share-based transactions
Reverse Recapitalization
Financial instruments - Fair values and risk management
List of principal subsidiaries
Acquisition of ACT Group
Related parties
Basis of measurement
Significant accounting policies
Possible impact of amendments, new standards and interpretations issued but not yet effective for the year ended December 31, 2022
Accounting Policies
Significant accounting policies (Policies)
Notes Tables
Segment information (Tables)
Other income and other net gains/(losses) (Tables)
Loss before taxation (Tables)
Income tax expense/(credit) (Tables)
Loss per share (Tables)
Property, plant and equipment (Tables)
Intangible assets (Tables)
Goodwill (Tables)
Interests in associates (Tables)
Other non-current assets (Tables)
Inventories (Tables)
Trade and other receivables and deferred expenses (Tables)
Financial assets at fair value through profit or loss (Tables)
Short-term deposits and cash and cash equivalents (Tables)
Accrued expenses and other liabilities (Tables)
Contract liabilities (Tables)
Reverse Recapitalization (Tables)
Lease liabilities (Tables)
Loans and borrowings (Tables)
Convertible securities (Tables)
Preference shares liabilities (Tables)
Warrant liabilities (Tables)
Liabilities for puttable financial instrument (Tables)
Capital and reserves (Tables)
Equity settled share-based transactions (Tables)
Financial instruments-Fair values and risk management (Tables)
List of principal subsidiaries (Tables)
Acquisition of ACT Group (Tables)
Related parties (Tables)
Significant accounting policies (Tables)
Notes Details
Reporting entity (Details)
Segment information - Results of each reportable segment (Details)
Segment information - Revenue (Details)
Segment information - Additional information (Details)
Revenue (Details)
Other income and other net gains/(losses) (Details)
Other income and other net gains/(losses) - Additional Information (Details)
Loss before taxation - Other finance costs And Staff costs (Details)
Loss before taxation - Other items (Details)
Income tax expense/(credit) - Taxation in the consolidated statements of profit or loss represents (Details)
Income tax expense/(credit) (Details)
Income tax expense/(credit) - Reconciliation of effective tax rate (Details)
Income tax expense/(credit) - Deferred tax assets and liabilities (Details)
Income tax expense/(credit) - Deferred tax liability assets (Details)
Income tax expense/(credit) - Deferred tax assets not recognized (Details)
Income tax expense/(credit) - Expiry dates of the cumulative tax losses (Details)
Loss per share (Details)
Loss per share - Additional Information (Details)
Property, plant and equipment (Details)
Property, plant and equipment - Right-of-use assets (Details)
Property, plant and equipment - Schedule of amounts included in the consolidated statement of cash flows (Details)
Property, plant and equipment - Additional Information (Details)
Intangible assets (Details)
Goodwill (Details)
Goodwill - Summary of goodwill balance allocated to CGU's (Details)
Goodwill - Summary of the estimation of recoverable amounts of two CGU's (Details)
Goodwill - Summary of assumptions used in the estimation of the recoverable amount (Details)
Goodwill - Additional Information (Details)
Interests in associates - Summary of detailed information about interest in associates (Details)
Interests in associates - Summary of interests in associates (Details)
Interests in associates - Summary of detailed information about financial information of associates (Details)
Interests in associates - Additional information (Details)
Other non-current assets (Details)
Inventories (Details)
Inventories - Inventories recognized as an expense (Details)
Inventories - Additional Information (Details)
Trade and other receivables and deferred expenses (Details)
Trade and other receivables and deferred expenses - Additional Information (Details)
Financial assets at fair value through profit or loss (Details)
Financial assets at fair value through profit or loss - Movements (Details)
Short-term deposits and cash and cash equivalents - Schedule of cash and cash equivalents (Details)
Short-term deposits and cash and cash equivalents - Additional Information (Details)
Accrued expenses and other liabilities (Details)
Reverse Recapitalization - Additional Information (Details)
Reverse Recapitalization - Summary of fair value of Artisan's identifiable net assets acquired (Details)
Reverse Recapitalization - Summary of fair value of Artisan's identifiable net assets acquired (Parenthetical) (Details)
Contract liabilities (Details)
Lease liabilities (Details)
Loans and borrowings - Additional Information (Details)
Loans and borrowings - Schedule of consolidated statement of cash flows (Details)
Convertible securities (Details)
Convertible securities - Movements of Debt (Details)
Preference shares liabilities - Movements (Details)
Preference shares liabilities (Details)
Warrant liabilities - Summary of Movement in Warrant Liabilities (Details)
Warrant liabilities - Additional Information (Details)
Liabilities for puttable financial instrument - Additional Information (Details)
Liabilities for puttable financial instrument - Schedule of liabilities for puttable financial instrument (Details)
Capital and reserves - Issued share capital (Details)
Capital and reserves -Authorized and issued share capital (Details)
Capital and reserves - Other reserve (Details)
Equity settled share-based transactions - Granted under the Option Schemes (Details)
Equity settled share-based transactions - Number and Weighted Average Exercise Prices of Share Options (Details)
Equity settled share-based transactions - Fair value of share options and assumptions (Details)
Equity settled share-based transactions - Restricted Share Scheme (Details)
Equity settled share-based transactions - Movement of restricted shares (Details)
Equity settled share-based transactions - RSUs outstanding (Details)
Equity settled share-based transactions - Fair value of RSUs and key assumptions (Details)
Equity settled share-based transactions - RSUs activity (Details)
Equity settled share-based transactions - 2021 Share Incentive Plan (Details)
Financial instruments-Fair values and risk management - Schedule of Carrying Amounts and Fair Values of Financial Assets and Financial Liabilities (Details)
Financial instruments-Fair values and risk management- Group's profit after tax (Details)
Financial instruments-Fair values and risk management - Additional information (Details)
Financial instruments-Fair values and risk management - Changes in measurement inputs used (Details)
Financial instruments-Fair values and risk management - Credit risk (Details)
Financial instruments-Fair values and risk management - Movement in the loss allowance account (Details)
Financial instruments-Fair values and risk management - Remaining contractual maturities (Details)
Financial instruments-Fair values and risk management - Group's exposure at the end of the reporting period to currency risk (Details)
List of principal subsidiaries - Disclosure of the principal subsidiaries of the Company (Details)
Acquisition of ACT Group - Summary of Acquisition Date Fair Value of Each Major Class of Consideration Transferred (Details)
Acquisition of ACT Group - Summary of Acquisition Date Fair Value of Each Major Class of Consideration Transferred (Parenthetical) (Details)
Acquisition of ACT Group - Additional Information (Details)
Acquisition of ACT Group - Summary of Recognized Amounts of Assets Acquired and Liabilities Assumed at the Date of Acquisition (Details)
Acquisition of ACT Group - Disclosure of Reconciliation of Changes in Goodwill (Details)
Related parties - Transactions with key management personnel (Details)
Related parties - Transactions with other related parties (Details)
Related parties - Summary of key management personnel compensation (Details)
Significant accounting policies (Details)
Significant accounting policies Property - plant and equipment (Details)
Significant accounting policies - Intangible assets (other than goodwill) (Details)
Significant accounting policies - Additional Information (other than goodwill) (Details)
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