0001628280-26-028623 | 20-F | XBRL Viewer

pre_AdministrativeAndOtherOperatingExpenses

$ 46,398,000

pre_AdministrativeAndOtherOperatingExpenses

33,090,000

pre_AdministrativeAndOtherOperatingExpenses

29,116,000

pre_AdministrativeAndOtherOperatingExpenses

10,636,000

pre_AdministrativeAndOtherOperatingExpenses

13,722,000

Gains (Losses) On Change In Fair Value Of Warrant Liabilities

pre_AdministrativeAndOtherOperatingExpenses

25,268,000

pre_GainsLossesOnChangeInFairValueOfWarrantLiabilities

(17,943,000)

Gains (Losses) On Change In Fair Value Of Warrant Liabilities

pre_GainsLossesOnChangeInFairValueOfWarrantLiabilities

49,000

Gains (Losses) On Change In Fair Value Of Warrant Liabilities

pre_GainsLossesOnChangeInFairValueOfWarrantLiabilities

3,351,000

Unrealized Fair Value Gain (Loss) On Alternative Assets

pre_UnrealizedFairValueGainLossOnAlternativeAssets

(9,725,000)

Unrealized Fair Value Gain (Loss) On Alternative Assets

pre_UnrealizedFairValueGainLossOnAlternativeAssets

Unrealized Fair Value Gain (Loss) On Alternative Assets

pre_UnrealizedFairValueGainLossOnAlternativeAssets

Digital Assets

pre_DigitalAssets

44,629,000

Digital Assets

pre_DigitalAssets

Deposits Prepayments And Other Receivables Current

pre_DepositsPrepaymentsAndOtherReceivablesCurrent

11,860,000

Deposits Prepayments And Other Receivables Current

pre_DepositsPrepaymentsAndOtherReceivablesCurrent

7,975,000

Amounts Receivable From Related Company, Related Party Transactions

pre_AmountsReceivableFromRelatedCompanyRelatedPartyTransactions

4,000

Amounts Receivable From Related Company, Related Party Transactions

pre_AmountsReceivableFromRelatedCompanyRelatedPartyTransactions

3,000

Amounts Receivable From Related Company, Related Party Transactions

pre_AmountsReceivableFromRelatedCompanyRelatedPartyTransactions

Amounts Receivable From Related Company, Related Party Transactions

pre_AmountsReceivableFromRelatedCompanyRelatedPartyTransactions

3,000

Reserves And Retained Earnings

pre_ReservesAndRetainedEarnings

156,434,000

Reserves And Retained Earnings

pre_ReservesAndRetainedEarnings

170,370,000

Increase (Decrease) Through Change In Fair Value And Derecognition Of Liabilities For Puttable Financial Instrument, Equity

pre_IncreaseDecreaseThroughChangeInFairValueAndDerecognitionOfLiabilitiesForPuttableFinancialInstrumentEquity

(2,516,000)

Increase (Decrease) Through Change In Fair Value And Derecognition Of Liabilities For Puttable Financial Instrument, Equity

pre_IncreaseDecreaseThroughChangeInFairValueAndDerecognitionOfLiabilitiesForPuttableFinancialInstrumentEquity

(2,516,000)

Increase (Decrease) Through Change In Fair Value And Derecognition Of Liabilities For Puttable Financial Instrument, Equity

pre_IncreaseDecreaseThroughChangeInFairValueAndDerecognitionOfLiabilitiesForPuttableFinancialInstrumentEquity

(2,516,000)

Increase (Decrease) Through Change In Fair Value And Derecognition Of Liabilities For Puttable Financial Instrument, Equity

pre_IncreaseDecreaseThroughChangeInFairValueAndDerecognitionOfLiabilitiesForPuttableFinancialInstrumentEquity

(314,000)

Increase (Decrease) Through Change In Fair Value And Derecognition Of Liabilities For Puttable Financial Instrument, Equity

pre_IncreaseDecreaseThroughChangeInFairValueAndDerecognitionOfLiabilitiesForPuttableFinancialInstrumentEquity

(314,000)

Increase (Decrease) Through Change In Fair Value And Derecognition Of Liabilities For Puttable Financial Instrument, Equity

pre_IncreaseDecreaseThroughChangeInFairValueAndDerecognitionOfLiabilitiesForPuttableFinancialInstrumentEquity

(314,000)

Increase (Decrease) Through Change In Fair Value And Derecognition Of Liabilities For Puttable Financial Instrument, Equity

pre_IncreaseDecreaseThroughChangeInFairValueAndDerecognitionOfLiabilitiesForPuttableFinancialInstrumentEquity

(14,309,000)

Increase (Decrease) Through Change In Fair Value And Derecognition Of Liabilities For Puttable Financial Instrument, Equity

pre_IncreaseDecreaseThroughChangeInFairValueAndDerecognitionOfLiabilitiesForPuttableFinancialInstrumentEquity

(14,309,000)

Increase (Decrease) Through Change In Fair Value And Derecognition Of Liabilities For Puttable Financial Instrument, Equity

pre_IncreaseDecreaseThroughChangeInFairValueAndDerecognitionOfLiabilitiesForPuttableFinancialInstrumentEquity

(14,309,000)

Adjustment Of Non Controlling Interests, Goodwill

pre_AdjustmentOfNonControllingInterestsGoodwill

730,000

Adjustment Of Non Controlling Interests, Goodwill

pre_AdjustmentOfNonControllingInterestsGoodwill

730,000

Increase (Decrease) In Shares For Investment In An Equity-Accounted Investee

pre_IncreaseDecreaseInSharesForInvestmentInAnEquityAccountedInvestee

2,000

Increase (Decrease) In Shares For Investment In An Equity-Accounted Investee

pre_IncreaseDecreaseInSharesForInvestmentInAnEquityAccountedInvestee

18,527,000

Increase (Decrease) In Shares For Investment In An Equity-Accounted Investee

pre_IncreaseDecreaseInSharesForInvestmentInAnEquityAccountedInvestee

18,529,000

Increase (Decrease) In Shares For Investment In An Equity-Accounted Investee

pre_IncreaseDecreaseInSharesForInvestmentInAnEquityAccountedInvestee

18,529,000

Increase (Decrease) Through Issuance Of Restricted Share Units

pre_IncreaseDecreaseThroughIssuanceOfRestrictedShareUnits

2,000

Increase (Decrease) Through Issuance Of Restricted Share Units

pre_IncreaseDecreaseThroughIssuanceOfRestrictedShareUnits

2,000

Increase (Decrease) Through Issuance Of Restricted Share Units

pre_IncreaseDecreaseThroughIssuanceOfRestrictedShareUnits

2,000

Increase (Decrease) Through Issuance Of Restricted Share Units

pre_IncreaseDecreaseThroughIssuanceOfRestrictedShareUnits

Increase (Decrease) Through Issuance Of Restricted Share Units

pre_IncreaseDecreaseThroughIssuanceOfRestrictedShareUnits

2,000

Increase (Decrease) Through Issuance Of Restricted Share Units

pre_IncreaseDecreaseThroughIssuanceOfRestrictedShareUnits

2,000

Increase (Decrease) Through Issuance Of Restricted Share Units

pre_IncreaseDecreaseThroughIssuanceOfRestrictedShareUnits

2,000

Issue Of Equity, Reverse Stock Split

pre_IssueOfEquityReverseStockSplit

Issue of Equity, New Shares And Allocation of Warrant

pre_IssueOfEquityNewSharesAndAllocationOfWarrant

4,000

Issue of Equity, New Shares And Allocation of Warrant

pre_IssueOfEquityNewSharesAndAllocationOfWarrant

1,292,000

Issue of Equity, New Shares And Allocation of Warrant

pre_IssueOfEquityNewSharesAndAllocationOfWarrant

1,296,000

Issue of Equity, New Shares And Allocation of Warrant

pre_IssueOfEquityNewSharesAndAllocationOfWarrant

1,296,000

Adjustments For Other Finance Costs

pre_AdjustmentsForOtherFinanceCosts

258,000

Adjustments For Other Finance Costs

pre_AdjustmentsForOtherFinanceCosts

203,000

Adjustments For Other Finance Costs

pre_AdjustmentsForOtherFinanceCosts

242,000

Adjustments For Fair Value Gain On Warrant Liabilities

pre_AdjustmentsForFairValueGainOnWarrantLiabilities

(17,943,000)

Adjustments For Fair Value Gain On Warrant Liabilities

pre_AdjustmentsForFairValueGainOnWarrantLiabilities

49,000

Adjustments For Fair Value Gain On Warrant Liabilities

pre_AdjustmentsForFairValueGainOnWarrantLiabilities

3,351,000

pre_AdjustmentForGainOnWarrantExchange

36,657,000

pre_AdjustmentForGainOnWarrantExchange

pre_AdjustmentForGainOnWarrantExchange

pre_AdjustmentForGainOnWarrantExchange

Adjustments for Unrealized Fair Value Gain (Loss) On Alternative Assets

pre_AdjustmentForGainOnWarrantExchange

36,657,000

pre_AdjustmentsForUnrealizedFairValueGainLossOnAlternativeAssets

9,725,000

Adjustments for Unrealized Fair Value Gain (Loss) On Alternative Assets

pre_AdjustmentsForUnrealizedFairValueGainLossOnAlternativeAssets

Adjustments for Unrealized Fair Value Gain (Loss) On Alternative Assets

pre_AdjustmentsForUnrealizedFairValueGainLossOnAlternativeAssets

Adjustment For Gains (Losses) Recognised When Control Of Subsidiary Is Lost

pre_AdjustmentForGainsLossesRecognisedWhenControlOfSubsidiaryIsLost

2,045,000

Adjustment For Gains (Losses) Recognised When Control Of Subsidiary Is Lost

pre_AdjustmentForGainsLossesRecognisedWhenControlOfSubsidiaryIsLost

Adjustment For Gains (Losses) Recognised When Control Of Subsidiary Is Lost

pre_AdjustmentForGainsLossesRecognisedWhenControlOfSubsidiaryIsLost

Adjustments For Share Of Profit (Loss) Of Associate And Joint Ventures Accounted For Using Equity Method

pre_AdjustmentsForShareOfProfitLossOfAssociateAndJointVenturesAccountedForUsingEquityMethod

(2,128,000)

Adjustments For Share Of Profit (Loss) Of Associate And Joint Ventures Accounted For Using Equity Method

pre_AdjustmentsForShareOfProfitLossOfAssociateAndJointVenturesAccountedForUsingEquityMethod

(1,779,000)

Adjustments For Share Of Profit (Loss) Of Associate And Joint Ventures Accounted For Using Equity Method

pre_AdjustmentsForShareOfProfitLossOfAssociateAndJointVenturesAccountedForUsingEquityMethod

(859,000)

Adjustments For Share-based Payment Expenses In Relation To Issuance Of Shares To Advisors

pre_AdjustmentsForShareBasedPaymentExpensesInRelationToIssuanceOfSharesToAdvisors

Adjustments For Share-based Payment Expenses In Relation To Issuance Of Shares To Advisors

pre_AdjustmentsForShareBasedPaymentExpensesInRelationToIssuanceOfSharesToAdvisors

4,132,000

Adjustments For Share-based Payment Expenses In Relation To Issuance Of Shares To Advisors

pre_AdjustmentsForShareBasedPaymentExpensesInRelationToIssuanceOfSharesToAdvisors

Adjustments For Decrease (Increase) In Deferred Expenses

pre_AdjustmentsForDecreaseIncreaseInDeferredExpenses

3,549,000

Adjustments For Decrease (Increase) In Deferred Expenses

pre_AdjustmentsForDecreaseIncreaseInDeferredExpenses

8,294,000

Adjustments For Decrease (Increase) In Deferred Expenses

pre_AdjustmentsForDecreaseIncreaseInDeferredExpenses

(959,000)

Adjustments For Increase (Decrease) In Deposits And Prepayments And Other Receivables

pre_AdjustmentsForIncreaseDecreaseInDepositsAndPrepaymentsAndOtherReceivables

(3,761,000)

Adjustments For Increase (Decrease) In Deposits And Prepayments And Other Receivables

pre_AdjustmentsForIncreaseDecreaseInDepositsAndPrepaymentsAndOtherReceivables

(2,108,000)

Adjustments For Increase (Decrease) In Deposits And Prepayments And Other Receivables

pre_AdjustmentsForIncreaseDecreaseInDepositsAndPrepaymentsAndOtherReceivables

1,589,000

Adjustments For Increase Decrease In Receivables From Related Companies

pre_AdjustmentsForIncreaseDecreaseInReceivablesFromRelatedCompanies

(1,000)

Adjustments For Increase Decrease In Receivables From Related Companies

pre_AdjustmentsForIncreaseDecreaseInReceivablesFromRelatedCompanies

3,000

Adjustments For Increase Decrease In Receivables From Related Companies

pre_AdjustmentsForIncreaseDecreaseInReceivablesFromRelatedCompanies

(5,000)

Adjustments For Increase In Amounts Due From A Equity Accounted Investee

pre_AdjustmentsForIncreaseInAmountsDueFromAEquityAccountedInvestee

Adjustments For Increase In Amounts Due From A Equity Accounted Investee

pre_AdjustmentsForIncreaseInAmountsDueFromAEquityAccountedInvestee

132,000

Adjustments For Increase In Amounts Due From A Equity Accounted Investee

pre_AdjustmentsForIncreaseInAmountsDueFromAEquityAccountedInvestee

(132,000)

Adjustments For Decrease Increase In Other Noncurrent Assets

pre_AdjustmentsForDecreaseIncreaseInOtherNoncurrentAssets

123,000

Adjustments For Decrease Increase In Other Noncurrent Assets

pre_AdjustmentsForDecreaseIncreaseInOtherNoncurrentAssets

(427,000)

Adjustments For Decrease Increase In Other Noncurrent Assets

pre_AdjustmentsForDecreaseIncreaseInOtherNoncurrentAssets

535,000

Adjustments For Increase Decrease In Accrued Expenses And Other Current Liabilities

pre_AdjustmentsForIncreaseDecreaseInAccruedExpensesAndOtherCurrentLiabilities

15,546,000

Adjustments For Increase Decrease In Accrued Expenses And Other Current Liabilities

pre_AdjustmentsForIncreaseDecreaseInAccruedExpensesAndOtherCurrentLiabilities

854,000

Adjustments For Increase Decrease In Accrued Expenses And Other Current Liabilities

pre_AdjustmentsForIncreaseDecreaseInAccruedExpensesAndOtherCurrentLiabilities

(7,417,000)

Payment For Purchase Of Digital Assets

pre_PaymentForPurchaseOfDigitalAssets

54,354,000

Payment For Purchase Of Digital Assets

pre_PaymentForPurchaseOfDigitalAssets

Payment For Purchase Of Digital Assets

pre_PaymentForPurchaseOfDigitalAssets

Payments For Purchase Of Short-Term Deposits

pre_PaymentsForPurchaseOfShortTermDeposits

Payments For Purchase Of Short-Term Deposits

pre_PaymentsForPurchaseOfShortTermDeposits

Payments For Purchase Of Short-Term Deposits

pre_PaymentsForPurchaseOfShortTermDeposits

16,000,000

Proceeds From Redemption of Short-Term Deposits

pre_ProceedsFromRedemptionOfShortTermDeposits

Proceeds From Redemption of Short-Term Deposits

pre_ProceedsFromRedemptionOfShortTermDeposits

16,000,000

Proceeds From Redemption of Short-Term Deposits

pre_ProceedsFromRedemptionOfShortTermDeposits

19,920,000

Payments Of Capital Element Of Lease Liabilities Classified As Financing Activities

pre_PaymentsOfCapitalElementOfLeaseLiabilitiesClassifiedAsFinancingActivities

2,431,000

Payments Of Capital Element Of Lease Liabilities Classified As Financing Activities

pre_PaymentsOfCapitalElementOfLeaseLiabilitiesClassifiedAsFinancingActivities

2,563,000

Payments Of Capital Element Of Lease Liabilities Classified As Financing Activities

pre_PaymentsOfCapitalElementOfLeaseLiabilitiesClassifiedAsFinancingActivities

3,235,000

Payments Of Interest On Lease Liabilities Classified As Financing Activities

pre_PaymentsOfInterestOnLeaseLiabilitiesClassifiedAsFinancingActivities

258,000

Payments Of Interest On Lease Liabilities Classified As Financing Activities

pre_PaymentsOfInterestOnLeaseLiabilitiesClassifiedAsFinancingActivities

203,000

Payments Of Interest On Lease Liabilities Classified As Financing Activities

pre_PaymentsOfInterestOnLeaseLiabilitiesClassifiedAsFinancingActivities

241,000

Payment For Purchase Of Treasury Shares

pre_PaymentForPurchaseOfTreasuryShares

Payment For Purchase Of Treasury Shares

pre_PaymentForPurchaseOfTreasuryShares

577,000

Payment For Purchase Of Treasury Shares

pre_PaymentForPurchaseOfTreasuryShares

$ 1,230,000

Revenue Recognition, Period

pre_RevenueRecognitionPeriod

1 year

Number Of Operating Segments1

pre_NumberOfOperatingSegments1

Number Of Operating Segments1

pre_NumberOfOperatingSegments1

Processing Service Fees

pre_ProcessingServiceFees

$ 2,312,000

Processing Service Fees

pre_ProcessingServiceFees

2,968,000

Processing Service Fees

pre_ProcessingServiceFees

1,498,000

Gross Profit, After Discontinued Operation Elimination

pre_GrossProfitAfterDiscontinuedOperationElimination

8,686,000

Gross Profit, After Discontinued Operation Elimination

pre_GrossProfitAfterDiscontinuedOperationElimination

5,154,000

Gross Profit, After Discontinued Operation Elimination

pre_GrossProfitAfterDiscontinuedOperationElimination

$ 1,617,000

Disclosure of Reconciliation of Gross Profit to Profit (Loss) Before Taxation [Table Text Block]

pre_DisclosureOfReconciliationOfGrossProfitToProfitLossBeforeTaxationTableTextBlock

The following is the reconciliation of the reportable segments' gross profit from continuing operation to the loss before taxation for the years ended December 31, 2025, 2024 and 2023.


	2025		2024		2023
			(Restated)		(Restated)
Gross profit	$	48,790	$	9,277	$	1,173
Other income and other net gains	614		2,006		4,133
Selling and marketing expenses	(35,540)		(5,413)		(5,462)
Research and development expenses	(5,132)		(9,051)		(9,172)
Impairment of goodwill	(6,815)		—		—
Administrative and other operating expenses	(46,398)		(33,090)		(29,116)
Fair value gain/(loss) on financial assets at fair value through profit or loss	780		(8,869)		(7,135)
Gain on warrant exchange	36,657		—		—
Fair value (loss)/gain on warrant liabilities	(17,943)		49		3,351
Unrealized fair value loss on digital assets	(9,725)		—		—
Gain on partial disposal of an equity-accounted investee	—		1,244		—
Share of loss of equity-accounted investees, net of tax	(1,260)		(2,010)		(670)
Other finance costs	(241)		(168)		(46)
Loss before taxation	$	(36,213)	$	(46,025)	$	(42,944)

Disclosure Of Other Operating Income Expense [Table Text Block]

pre_DisclosureOfOtherOperatingIncomeExpenseTableTextBlock


	2025		2024		2023
			(Restated)		(Restated)
Continuing operations
Government subsidies (notes)	$	151	$	—	$	108
Bank interest income	1,042		1,846		3,570
Dividend income	153		—		—
Net foreign exchange (loss)/gain	(837)		7		376
Sundry income	105		153		79
	$	614	$	2,006	$	4,133

Notes: The Group has recognized various subsidies granted by the governments in different jurisdictions, including:

(i)funding support of $151 under the Research Talent Hub program of Innovation and Technology Fund, administered by the Innovation and Technology Commission of The Government of Hong Kong Special Administrative Region during the year ended December 31, 2025. The Research Talent Hub aims to provide funding support for companies undertaking research and development projects funded by the Innovation and Technology Fund to engage research talent to conduct research and development work.

(ii)funding support of $72 and $36 from the Employment Support Scheme (the “ESS”) and the Job Creation Scheme from the Hong Kong Institute of Human Resource Management (the “HKIHRM”) under the Anti-epidemic Fund set up by The Government of Hong Kong Special Administrative Region during the year ended December 31, 2023, respectively. The purpose of the funding was to provide financial support to enterprises to retain their employees who would otherwise be made redundant. Under the ESS, the Group was required not to make redundancies during the subsidy period and to spend all the funding on paying wages to the employees; and Under the HKIHRM, employers who are HKIHRM members which created job positions are eligible to apply for salary government grants.

Revenue From Funding Support From Research Talent Hub program Of Innovation And Technology Fund

pre_RevenueFromFundingSupportFromResearchTalentHubProgramOfInnovationAndTechnologyFund

$ 151,000

Revenue From Funding Support Of Employee Support Scheme

pre_RevenueFromFundingSupportOfEmployeeSupportScheme

72,000

Revenue From Funding Support Of Job Creation Scheme

pre_RevenueFromFundingSupportOfJobCreationScheme

36,000

pre_FreightAndDeliveryCharges

20,850,000

pre_FreightAndDeliveryCharges

2,378,000

pre_FreightAndDeliveryCharges

1,018,000

pre_FreightAndDeliveryCharges

22,000

pre_FreightAndDeliveryCharges

59,000

pre_FreightAndDeliveryCharges

427,000

pre_FreightAndDeliveryCharges

pre_FreightAndDeliveryCharges

pre_FreightAndDeliveryCharges

381,000

pre_FreightAndDeliveryCharges

22,000

pre_FreightAndDeliveryCharges

59,000

Schedule Of Components Of Income Tax Expense Benefit1 [Table Text Block]

pre_FreightAndDeliveryCharges

$ 46,000

pre_ScheduleOfComponentsOfIncomeTaxExpenseBenefit1TableTextBlock


	2025		2024		2023
			(Restated)		(Restated)
Continuing operations
Current tax - Hong Kong Profits Tax
Overprovisions related to prior years	$	—	$	(7,422)	$	(23)
Current tax - Overseas
Underprovisions related to prior years	1		—		—
Current year	53		(87)		68
Deferred tax
Origination and reversal of temporary differences	(20)		(130)		9
Tax expense/(credit)	$	34	$	(7,639)	$	54

Number Of Subsidiaries Under Two-Tiered Profit Tax Rate Regime

pre_NumberOfSubsidiariesUnderTwoTieredProfitTaxRateRegime

Number Of Subsidiaries Under Two-Tiered Profit Tax Rate Regime

pre_NumberOfSubsidiariesUnderTwoTieredProfitTaxRateRegime

Schedule Of Effective Income Tax Rate Reconciliation1 [Table Text Block]

pre_ScheduleOfEffectiveIncomeTaxRateReconciliation1TableTextBlock

The credit for the year can be reconciled to the loss before taxation as follows:


	2025		2024		2023
			(Restated)		(Restated)
Continuing operations
Loss before taxation	$	(36,213)	$	(46,025)	$	(42,944)
Tax at average income tax rate (Note)	$	(4,687)	$	(1,697)	$	(7,531)
Tax effect of non-deductible expenses	1,399		1,364		3,173
Tax effect of non-taxable income	(93)		(2,776)		(705)
Tax effect on utilization of previously unrecognized tax losses	—		—		(71)
Under/(over) provision in respect of prior years	1		(7,422)		—
Tax effect of tax losses not recognized	3,401		3,147		5,143
Tax effect of deductible temporary differences not recognized	3		5		—
Tax effect of previously unrecognized temporary differences recognized in current year	(20)		(260)		—
Others	30		—		45
	$	34	$	(7,639)	$	54

Note: The average income tax rates for the years ended December 31, 2025, 2024 and 2023 represent the weighted average tax rate of the operations in different jurisdictions on the basis of the relative amounts of loss before taxation and the relevant statutory rates.

Tax Effect Utilization Of Previously Unrecognized Tax Loss

pre_TaxEffectUtilizationOfPreviouslyUnrecognizedTaxLoss

$ 0

Tax Effect Utilization Of Previously Unrecognized Tax Loss

pre_TaxEffectUtilizationOfPreviouslyUnrecognizedTaxLoss

Tax Effect Utilization Of Previously Unrecognized Tax Loss

pre_TaxEffectUtilizationOfPreviouslyUnrecognizedTaxLoss

71,000

Tax Effect Over/(Under) Provision In Respect Of Prior Years

pre_TaxEffectOverUnderProvisionInRespectOfPriorYears

(1,000)

Tax Effect Over/(Under) Provision In Respect Of Prior Years

pre_TaxEffectOverUnderProvisionInRespectOfPriorYears

7,422,000

Tax Effect Over/(Under) Provision In Respect Of Prior Years

pre_TaxEffectOverUnderProvisionInRespectOfPriorYears

Tax Effect Of Deductible Temporary Difference Not Recognized

pre_TaxEffectOfDeductibleTemporaryDifferenceNotRecognized

3,000

Tax Effect Of Deductible Temporary Difference Not Recognized

pre_TaxEffectOfDeductibleTemporaryDifferenceNotRecognized

5,000

Tax Effect Of Deductible Temporary Difference Not Recognized

pre_TaxEffectOfDeductibleTemporaryDifferenceNotRecognized

Tax Effect Of Previously Unrecognized Temporary Differences Recognized In Current Period

pre_TaxEffectOfPreviouslyUnrecognizedTemporaryDifferencesRecognizedInCurrentPeriod

20,000

Tax Effect Of Previously Unrecognized Temporary Differences Recognized In Current Period

pre_TaxEffectOfPreviouslyUnrecognizedTemporaryDifferencesRecognizedInCurrentPeriod

260,000

Tax Effect Of Previously Unrecognized Temporary Differences Recognized In Current Period

pre_TaxEffectOfPreviouslyUnrecognizedTemporaryDifferencesRecognizedInCurrentPeriod

Profit (Loss) From Discontinued Operations, Attributable to Equity Shareholders Of Parent Entity

pre_ProfitLossFromDiscontinuedOperationsAttributableToEquityShareholdersOfParentEntity

(3,173,000)

Profit (Loss) From Discontinued Operations, Attributable to Equity Shareholders Of Parent Entity

pre_ProfitLossFromDiscontinuedOperationsAttributableToEquityShareholdersOfParentEntity

(7,086,000)

Profit (Loss) From Discontinued Operations, Attributable to Equity Shareholders Of Parent Entity

pre_ProfitLossFromDiscontinuedOperationsAttributableToEquityShareholdersOfParentEntity

$ (20,155,000)

Cash Flow Projections, Period

pre_CashFlowProjectionsPeriod

5 years

Cash Flow Projections, Period

pre_CashFlowProjectionsPeriod

5 years

Cash Flow Projections, Period

pre_CashFlowProjectionsPeriod

5 years

Additional Information For Cash Flow Projection Period

pre_AdditionalInformationForCashFlowProjectionPeriod

5 years

Schedule Of Analysis Of Expense Items In Relation To Leases [Table Text Block]

pre_ScheduleOfAnalysisOfExpenseItemsInRelationToLeasesTableTextBlock

The analysis of expense items in relation to leases recognized in profit or loss is as follows:


	2025		2024		2023
Depreciation charge of right-of-use assets by class of underlying asset:
- Properties leased for own use	$	1,922	$	2,038	$	2,772
- Office equipment	14		14		14
	$	1,936	$	2,052	$	2,786
Interest on lease liabilities (notes 8(a) and 10(c))	$	258	$	203	$	242
Expense relating to short-term leases or leases of low-value assets	284		366		137

Expense Relating To Short Term Leases Or Leases Of Low Value Assets For Which Recognition Exemption Has Been Used

pre_ExpenseRelatingToShortTermLeasesOrLeasesOfLowValueAssetsForWhichRecognitionExemptionHasBeenUsed

$ 284,000

Expense Relating To Short Term Leases Or Leases Of Low Value Assets For Which Recognition Exemption Has Been Used

pre_ExpenseRelatingToShortTermLeasesOrLeasesOfLowValueAssetsForWhichRecognitionExemptionHasBeenUsed

366,000

Expense Relating To Short Term Leases Or Leases Of Low Value Assets For Which Recognition Exemption Has Been Used

pre_ExpenseRelatingToShortTermLeasesOrLeasesOfLowValueAssetsForWhichRecognitionExemptionHasBeenUsed

$ 137,000

pre_LeaseTerm

2 years

pre_LeaseTerm

5 years

pre_LeaseTerm

2 years

pre_LeaseTerm

5 years

Disclosure Of Detailed Information About Cash Flows For Leases Explantory [Table Text Block]

pre_LeaseTerm

5 years

pre_DisclosureOfDetailedInformationAboutCashFlowsForLeasesExplantoryTableTextBlock

Amounts included in the consolidated statement of cash flows for leases comprise the following:


	2025		2024		2023
Within operating cash flows	$	(284)	$	(366)	$	(137)
Within financing cash flows	(2,689)		(2,766)		(3,476)
	$	(2,973)	$	(3,132)	$	(3,613)

Payments For Operating Lease Liabilities

pre_PaymentsForOperatingLeaseLiabilities

$ 284,000

Payments For Operating Lease Liabilities

pre_PaymentsForOperatingLeaseLiabilities

366,000

Payments For Operating Lease Liabilities

pre_PaymentsForOperatingLeaseLiabilities

$ 137,000

Disclosure Of Detailed Information About Interest In Equity Method Investments [Table Text Block]

pre_DisclosureOfDetailedInformationAboutInterestInEquityMethodInvestmentsTableTextBlock


	2025		2024
Interests in associates	$	66,109	$	68,223

Number Of Instruments Or Interests Issued Or Issuable, Purchase Of Equity Method Investment

pre_NumberOfInstrumentsOrInterestsIssuedOrIssuablePurchaseOfEquityMethodInvestment

1,481,481

Price Of Share

pre_PriceOfShare

$ 0.83

Price Of Share

pre_PriceOfShare

$ 12.51

Share Of Comprehensive Income (Loss) Of Associates And Joint Ventures Accounted For Using Equity Method

pre_ShareOfComprehensiveIncomeLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

$ (868,000)

Share Of Comprehensive Income (Loss) Of Associates And Joint Ventures Accounted For Using Equity Method

pre_ShareOfComprehensiveIncomeLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

$ 231,000

Disclosure Of Detailed Information About Changes In Ownership Interest [Table Text Block]

pre_DisclosureOfDetailedInformationAboutChangesInOwnershipInterestTableTextBlock

This transaction has resulted in the recognition of a gain in profit or loss, calculated as follows:


	2024
Proceeds of disposal	$	30,000
Fair value of interest retained - 35%	67,954
Carrying amount of interest on the date of disposal	(96,710)
Gain recognized	$	1,244

Fair Value Of Investments In Associates Accounted For Using Equity Method

pre_FairValueOfInvestmentsInAssociatesAccountedForUsingEquityMethod

$ 67,954,000

Disclosure Of Detailed Information About Financial Information Of Associates Explanatory [Table Text Block]

pre_DisclosureOfDetailedInformationAboutFinancialInformationOfAssociatesExplanatoryTableTextBlock

Aggregate information of associates that are not individually material:


	2025		2024
Carrying amount of interest in CERBACT	$	—	$	827
Group's share of (loss)/profit and total comprehensive (expense)/income	(868)		231

Disclosure Of Other Noncurrent Assets [Table Text Block]

pre_DisclosureOfOtherNoncurrentAssetsTableTextBlock


	2025		2024
Deposits and other receivables - non-current	$	6,678	$	1,352

Deposits And Prepayments Non Current

pre_DepositsAndPrepaymentsNonCurrent

$ 6,678,000

Deposits And Prepayments Non Current

pre_DepositsAndPrepaymentsNonCurrent

$ 1,352,000

Disclosure Of Inventory, Current [Table Text Block]

pre_DisclosureOfInventoryCurrentTableTextBlock


	2025		2024
Consumables and reagent	$	785	$	2,470
Work in progress	1		45
Finished goods	6,246		4,051
	$	7,032	$	6,566

Consumables And Reagent Current

pre_ConsumablesAndReagentCurrent

$ 785,000

Consumables And Reagent Current

pre_ConsumablesAndReagentCurrent

$ 2,470,000

Schedule Of Trade And Other Receivables [Table Text Block]

pre_ScheduleOfTradeAndOtherReceivablesTableTextBlock


	2025		2024
Current
Trade receivables, net of loss allowance	$	2,978	$	5,242
Deposits, prepayments and other receivables
- deposits	449		568
- prepayments	10,099		7,047
- other receivables - current	1,312		360
	11,860		7,975
Deferred expenses (note)	—		3,549
	$	14,838	$	16,766

Note: Deferred expenses represent the advanced bonus payment to a director and certain employees for retention purpose under various arrangements. These balances are amortized over the period as stated in the employment agreements and recognized as an expense when the Group consumes the benefit arising from the services provided by the director and those employees in exchange for employee benefits. The amounts expected to be amortized within one year were recognized under current assets.

Advances To Employees

pre_AdvancesToEmployees

$ 0

Advances To Employees

pre_AdvancesToEmployees

$ 3,549,000

Trade Receivables, Period

pre_TradeReceivablesPeriod

30 days

Trade Receivables, Period

pre_TradeReceivablesPeriod

90 days

Schedule Of Financial Assets At Fair Value Through Profit Or Loss [Table Text Block]

pre_ScheduleOfFinancialAssetsAtFairValueThroughProfitOrLossTableTextBlock


	2025		2024
Financial assets at FVTPL
- Investment funds	$	19,862	$	—
- Unlisted securities	11,582		11,665
	$	31,444	$	11,665

Schedule Of Changes In Financial Assets At Fair Value Through Profit Or Loss [Table Text Block]

pre_ScheduleOfChangesInFinancialAssetsAtFairValueThroughProfitOrLossTableTextBlock

Movement of the balance during the years ended December 31, 2025 and 2024 is as follow:


	2025		2024
Balance at January 1	$	11,665	$	20,405
Additions	19,999		129
Redemptions	(1,000)		—
Changes in fair value recognized in profit or loss	780		(8,869)
Balance at December 31	$	31,444	$	11,665


	2025		2024
Represented by:
Non-current	$	252	$	1,103
Current	31,192		10,562
	$	31,444	$	11,665

Increase Through Acquisition Of Financial Assets

pre_IncreaseThroughAcquisitionOfFinancialAssets

$ 19,999,000

Increase Through Acquisition Of Financial Assets

pre_IncreaseThroughAcquisitionOfFinancialAssets

129,000

Redemptions Of Financial Assets At Fair Value

pre_RedemptionsOfFinancialAssetsAtFairValue

1,000,000

Redemptions Of Financial Assets At Fair Value

pre_RedemptionsOfFinancialAssetsAtFairValue

Increase (Decrease) Through Changes In Fair Value Financial Assets

pre_IncreaseDecreaseThroughChangesInFairValueFinancialAssets

(780,000)

Increase (Decrease) Through Changes In Fair Value Financial Assets

pre_IncreaseDecreaseThroughChangesInFairValueFinancialAssets

$ 8,869,000

Disclosure Of Short Term Deposits And Cash And Cash Equivalents Explanatory [Text Block]

pre_DisclosureOfShortTermDepositsAndCashAndCashEquivalentsExplanatoryTextBlock

Short-term deposits and cash and cash equivalents

(a)Short-term deposits

In 2024, the short-term deposits of the Group carried weighted average interest rates of 5.15% per annum. No short-term deposits held by the Group at December 31, 2025 and 2024.

(b)Cash and cash equivalents


	2025		2024
Bank balances	$	32,123	$	52,242
Cash on hand	8		9
Cash and cash equivalents	$	32,131	$	52,251

Short Term Deposits Weighted Average Interest Rate Point In Time

pre_ShortTermDepositsWeightedAverageInterestRatePointInTime

5.15%

Schedule Of Cash And Cash Equivalents1 [Table Text Block]

pre_ScheduleOfCashAndCashEquivalents1TableTextBlock


	2025		2024
Bank balances	$	32,123	$	52,242
Cash on hand	8		9
Cash and cash equivalents	$	32,131	$	52,251

Accrued Expenses Current

pre_AccruedExpensesCurrent

$ 13,575,000

Accrued Expenses Current

pre_AccruedExpensesCurrent

6,946,000

Accrued Professional Fees Current1

pre_AccruedProfessionalFeesCurrent1

46,000

Accrued Professional Fees Current1

pre_AccruedProfessionalFeesCurrent1

43,000

Deposit Liabilities Current

pre_DepositLiabilitiesCurrent

523,000

Deposit Liabilities Current

pre_DepositLiabilitiesCurrent

757,000

Non Accrued Expenses And Other Non Current Liabilities

pre_NonAccruedExpensesAndOtherNonCurrentLiabilities

21,354,000

Non Accrued Expenses And Other Non Current Liabilities

pre_NonAccruedExpensesAndOtherNonCurrentLiabilities

9,636,000

Recognition Of Revenue From Contracts With Customers, Contract Liabilities

pre_RecognitionOfRevenueFromContractsWithCustomersContractLiabilities

71,733,000

Recognition Of Revenue From Contracts With Customers, Contract Liabilities

pre_RecognitionOfRevenueFromContractsWithCustomersContractLiabilities

9,089,000

(Increase) Decrease Through Loss Of Control Of Subsidiary, Contract Liabilities

pre_IncreaseDecreaseThroughLossOfControlOfSubsidiaryContractLiabilities

63,000

(Increase) Decrease Through Loss Of Control Of Subsidiary, Contract Liabilities

pre_IncreaseDecreaseThroughLossOfControlOfSubsidiaryContractLiabilities

Revenue From The Expiration Of Unused Kits

pre_RevenueFromTheExpirationOfUnusedKits

4,832,000

Revenue From The Expiration Of Unused Kits

pre_RevenueFromTheExpirationOfUnusedKits

1,126,000

Gain (Loss) Exchange Difference On Deferred Tax Recognised

pre_GainLossExchangeDifferenceOnDeferredTaxRecognised

2,000

Gain (Loss) Exchange Difference On Deferred Tax Recognised

pre_GainLossExchangeDifferenceOnDeferredTaxRecognised

42,000

Gain (Loss) Exchange Difference On Deferred Tax Recognised

pre_GainLossExchangeDifferenceOnDeferredTaxRecognised

Gain (Loss) Exchange Difference On Deferred Tax Recognised

pre_GainLossExchangeDifferenceOnDeferredTaxRecognised

44,000

Gain (Loss) Exchange Difference On Deferred Tax Recognised

pre_GainLossExchangeDifferenceOnDeferredTaxRecognised

13,000

Gain (Loss) Exchange Difference On Deferred Tax Recognised

pre_GainLossExchangeDifferenceOnDeferredTaxRecognised

(8,000)

Gain (Loss) Exchange Difference On Deferred Tax Recognised

pre_GainLossExchangeDifferenceOnDeferredTaxRecognised

Gain (Loss) Exchange Difference On Deferred Tax Recognised

pre_GainLossExchangeDifferenceOnDeferredTaxRecognised

5,000

Increase (Decrease) Through Loss Of Control Of Subsidiary, Deferred Tax

pre_IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTax

54,000

Increase (Decrease) Through Loss Of Control Of Subsidiary, Deferred Tax

pre_IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTax

132,000

Increase (Decrease) Through Loss Of Control Of Subsidiary, Deferred Tax

pre_IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTax

(2,160,000)

Increase (Decrease) Through Loss Of Control Of Subsidiary, Deferred Tax

pre_IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTax

(1,974,000)

pre_TaxLossesUtilized

83,265,000

pre_TaxLossesUtilized

118,477,000

pre_TaxLossesUtilized

pre_TaxLossesUtilized

2,334,000

pre_TaxLossesUtilized

pre_TaxLossesUtilized

16,897,000

pre_TaxLossesUtilized

pre_TaxLossesUtilized

19,802,000

pre_TaxLossesUtilized

83,265,000