LumiraDx (LMDWF) 20-F 1 May 23 2022 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2022 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Registrant Name	LUMIRADX LIMITED
Entity Central Index Key	0001685428
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding	154,224,500
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity File Number	001-40852
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	PO Box 1350
Entity Address, Address Line Two	Windward 3
Entity Address, Address Line Three	Regatta Office Park
Entity Address, City or Town	Grand Cayman
Entity Address, Postal Zip Code	KY1-1108
Entity Address, Country	KY
Contact Personnel Name	Ocorian Trust (Cayman) Limited
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Registration Statement	false
Document Accounting Standard	International Financial Reporting Standards
ICFR Auditor Attestation Flag	false
Auditor Name	KPMG LLP
Auditor Location	London, United Kingdom
Auditor Firm ID	1118
Warrants Exercisable to Purchase Common Shares
Document Information [Line Items]
Trading Symbol	LMDXW
Title of 12(b) Security	Warrants exercisable to purchase common shares
Security Exchange Name	NASDAQ
Common Shares
Document Information [Line Items]
Trading Symbol	LMDX
Title of 12(b) Security	Common shares, par value $0.0000028 per share
Security Exchange Name	NASDAQ
Business Contact
Document Information [Line Items]
Entity Address, Address Line One	221 Crescent Street
Entity Address, Address Line Two	5th Floor
Entity Address, City or Town	Waltham
Entity Address, Postal Zip Code	MA 02543
Entity Address, State or Province	MA
Contact Personnel Name	Dorian LeBlanc
City Area Code	888
Local Phone Number	586-4721

Consolidated Statement of Profi

Consolidated Statement of Profit and Loss and Comprehensive Loss - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue
Revenue	$ 254,476	$ 421,428	$ 139,153
Cost of sales
Cost of Sales	(289,778)	(269,888)	(86,206)
Impairment of property, plant and equipment and write down of excess inventories	(96,324)
Other costs of sales	(193,454)	(269,888)	(86,206)
Gross Profit/(Loss)	(35,302)	151,540	52,947
Research and development expenses	(141,630)	(130,221)	(107,539)
Selling, marketing and administrative expenses	(144,515)	(130,520)	(46,129)
Listing expenses		(36,202)
Operating Loss	(321,447)	(145,403)	(100,721)
Finance income	14,619	165,426	22,500
Finance expense	(136,457)	(117,934)	(172,722)
Net finance (expense)/income	(121,838)	47,492	(150,222)
Loss before Tax	(443,285)	(97,911)	(250,943)
Tax credit/(expense) for the period	(4,320)	(2,844)	9,946
Loss for the period	(447,605)	(100,755)	(240,997)
(Loss)/Gain attributable to non-controlling interest	188	174	(17)
Net loss attributable to equity holders of parent-basic and diluted	$ (447,793)	$ (100,929)	$ (240,980)
Net loss per share attributable to equity holders of parent—basic and diluted	$ (1.59)	$ (0.62)	$ (1.82)
Weighted-average number of Ordinary and Common Shares used in loss per share-basic and diluted	282,242,144	163,255,784	132,192,880
Items that may be reclassified subsequently to profit or loss
Foreign currency translation differences - foreign operations	$ 39,732	$ 199	$ (17,560)
Total Comprehensive loss for the year	(407,873)	(100,556)	(258,557)
Total comprehensive income attributable to:
Equity holders of the parent	(408,061)	(100,730)	(258,544)
Non-controlling interest	188	174	(13)
Total comprehensive profit/(loss)	$ (407,873)	$ (100,556)	$ (258,557)

Consolidated Statement of Finan

Consolidated Statement of Financial Position - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Non–Current Assets
Intangibles and goodwill	$ 32,170,000	$ 37,048,000	[1]
Right-of-use assets	16,580,000	27,746,000	[1]
Property, plant and equipment	113,406,000	173,397,000	[1]
Investment in sublease	11,421,000	0
Other non-current assets	497,000	569,000	[1]
Total Non-Current Assets	174,074,000	238,760,000	[1]
Current Assets
Inventories	89,965,000	149,055,000	[1]
Tax receivable	20,987,000	15,022,000	[1]
Trade and other receivables	55,977,000	109,798,000	[1]
Cash and cash equivalents	100,010,000	132,145,000	[1]
Total Current Assets	266,939,000	406,020,000	[1]
TOTAL ASSETS	441,013,000	644,780,000	[1]
Non-Current Liabilities
Debt due after more than one year	(366,479,000)	(301,129,000)	[1]
Government and other grants	(15,769,000)	(20,992,000)	[1]
Instrument Financing Agreement	(49,158,000)
Lease liabilities	(22,303,000)	(25,514,000)	[1]
Stock warrants	(339,000)	(10,407,000)	[1]
Deferred tax liabilities	(542,000)	(779,000)	[1]
Total Non-Current Liabilities	(454,590,000)	(358,821,000)	[1]
Current Liabilities
Debt due within one year	(76,000)	(191,000)	[1]
Government and other grants	(16,296,000)	(17,949,000)	[1]
Trade and other payables	(66,277,000)	(99,641,000)	[1]
Lease liabilities due within one year	(9,149,000)	(5,582,000)	[1]
Total Current Liabilities	(91,798,000)	(123,363,000)	[1]
Equity
Share capital and share premium	(858,085,000)	(754,023,000)	[1]
Foreign currency translation reserve	(20,026,000)	(19,706,000)	[1]
Other reserves	(105,585,000)	(104,957,000)	[1]
Accumulated deficit	1,088,804,000	676,223,000	[1]
Total equity attributable to equity holders of the parent	105,108,000	(163,051,000)	[1]
Non-controlling interests	(267,000)	(455,000)	[1]
Total Equity	105,375,000	(162,596,000)	[1]
TOTAL EQUITY AND LIABILITIES	$ (441,013,000)	$ (644,780,000)	[1]
[1] Government and other grants have been restated due to a presentational error - see Note 21.

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity - USD ($) $ in Thousands	Total		Share Capital	Share Premium	Translation Reserves	Other Reserves	Accumulated Deficit	Total	Non-controlling Interest
Beginning balance at Dec. 31, 2019	$ (152,829)		$ 0	$ 152,691	$ (2,341)	$ 66,883	$ (369,868)	$ (152,635)	$ (194)
Loss for the period	(240,997)						(240,980)	(240,980)	(17)
Other comprehensive loss
Currency translation differences	(17,560)				(17,564)			(17,564)	4
Total comprehensive loss for the period	(258,557)				(17,564)		(240,980)	(258,544)	(13)
Equity compensation plans	3,191						3,191	3,191
Issue of other equity instruments	32,938					32,938		32,938
Shares issued on exercise of share options	41			41				41
Transaction with owners, recognized directly in equity	36,170			41		32,938	3,191	36,170
Ending balance at Dec. 31, 2020	(375,216)		0	152,732	(19,905)	99,821	(607,657)	(375,009)	(207)
Loss for the period	(100,755)						(100,929)	(100,929)	174
Other comprehensive loss
Currency translation differences	199				199			199
Total comprehensive loss for the period	(100,556)				199		(100,929)	(100,730)	174
Equity compensation plans	33,909						33,909	33,909
Issue of other equity instruments	5,136					5,136		5,136
Shares issued on exercise of share options	104			104				104
Conversion of debt and preferred shares in merger	576,210			576,210				576,210
Shares issued in merger	24,977			24,977				24,977
Transaction with owners, recognized directly in equity	640,336			601,291		5,136	33,909	640,336
Changes in non-controlling interests	(1,968)						(1,546)	(1,546)	(422)
Ending balance at Dec. 31, 2021	162,596	[1]	0	754,023	(19,706)	104,957	(676,223)	163,051	(455)
Loss for the period	(447,605)						(447,793)	(447,793)	188
Other comprehensive loss
Currency translation differences	39,732				39,732			39,732
Total comprehensive loss for the period	(407,873)				39,732		(447,793)	(408,061)	188
Equity compensation plans	35,212						35,212	35,212
Issue of shares in public offering	97,998			97,998				97,998
Shares issued on employee stock purchase program	1,795			1,795				1,795
Issue of other equity instruments	628					628		628
Shares issued on exercise of share options	4,269			4,269				4,269
Transaction with owners, recognized directly in equity	139,902			104,062		(628)	35,212	139,902
Ending balance at Dec. 31, 2022	$ (105,375)		$ 0	$ 858,085	$ 20,026	$ 105,585	$ (1,088,804)	$ (105,108)	$ (267)
[1] Government and other grants have been restated due to a presentational error - see Note 21.

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash Flows from Operating Activities
Loss for the period	$ (447,605)	$ (100,755)	$ (240,997)
Adjustments to reconcile loss for the year to net cash used in operating activities:
Depreciation	31,302	22,868	8,527
Amortization	1,985	2,827	2,387
Impairment of property, plant and equipment	49,437
Write-down of excess inventories	46,887
Net finance expenses	121,848	(63,625)	126,774
Equity based share based payment transactions	35,212	33,909	3,191
Increase in research and development tax credit receivable	(7,551)	(4,663)	(11,269)
Research and development tax credit received, net of tax paid	(2,410)	9,831	5,366
Accrued preferred shares dividends		16,156	23,578
Listing charge		27,607
Changes to working capital:
Inventories	(2,267)	(66,874)	(73,302)
Trade and other receivables	53,323	(2,320)	(95,531)
Trade payables and other liabilities	(42,269)	(9,544)	101,949
Net Cash used in Operating Activities	(162,108)	(134,583)	(149,327)
Cash Flows from Investing Activities
Purchases of property, plant, equipment	(24,983)	(106,346)	(64,381)
Net Cash used in Investing Activities	(24,983)	(106,346)	(64,381)
Cash Flows from Financing Activities
Proceeds from issuance of share capital	97,998	38,568
Proceeds from issuance of convertible notes, net of issuance costs	54,010		70,917
Proceeds from instrument financing agreement	41,500
Proceeds from issuance of preferred shares			162,401
Proceeds from borrowings, net of issuance costs		361,830	62,391
Shares issued on the exercise of share options	4,269	104	41
Shares issued on employee stock purchase plan	1,795
Receipt of principal portion of lease receivable	615
Cash interest paid, net of interest received	(27,229)	(29,894)	(12,114)
Early extinguishment of debt		(3,637)	(3,600)
Cash issued for non-controlling interest		(1,968)
Repayment of lease liabilities	(6,863)	(5,429)	(3,054)
Repayments of instrument financing agreement	(632)
Repayments of borrowings	(174)	(140,552)	(40,396)
Net Cash generated from Financing Activities	165,289	219,022	236,586
Net (Decrease) / Increase in Cash and Cash Equivalents	(21,802)	(21,907)	22,878
Movement in Cash and Cash Equivalents
Cash and cash equivalents at the beginning of the year	132,145	161,172	139,387
Exchange loss on cash and cash equivalents	(10,333)	(7,120)	(1,093)
Net Increase / (decrease) in cash and cash equivalents	(21,802)	(21,907)	22,878
Cash and Cash Equivalents at the end of the year	$ 100,010	$ 132,145	$ 161,172

General Information

General Information	12 Months Ended
	Dec. 31, 2022
Disclosure Of General Information [Abstract]
General Information	1. GENERAL INFORMATION These consolida ted financial statements are the annual financial statements of LumiraDx Limited (“the Company”) and its subsidiaries (“the Group”) (“the Financial Statements”). The Company is an exempted company limited by shares incorporated in the Cayman Islands (registered number 314391) with registered offices situated at the offices of Ocorian Trust (Cayman) Limited, PO Box 1350, Windward 3, Regatta Office Park, Grand Cayman KY1-1108 . The subsidiaries of the Company are listed in Note 9 .

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Disclosure of changes in accounting estimates [abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The principal accounting policies applied in the preparation of these Financial Statements are set out below. These policies have been consistently applied, unless otherwise stated. 2.1 Basis of preparation of Financial Statements The Financial Statements of LumiraDx Limited have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). These Financial Statements were authorized for issue by the Board on May 1, 2023. The Financial Statements have been prepared under the historical cost convention. The preparation of Financial Statements in conformity with IFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated Financial Statements, are disclosed in Note 3 . LumiraDx Limited was incorporated on August 24, 2016. On September 29, 2016, the Company acquired all of the outstanding shares of LumiraDx Holdings Limited in a share for share exchange. LumiraDx Holdings Limited was incorporated on September 1, 2014. The consolidated Financial Statements of LumiraDx Limited have been prepared as if the share exchange had occurred on September 1, 2014 to reflect the continuous operations of the Company. Going concern The financial statements have been prepared on a going concern basis which the directors consider to be appropriate for the following reasons. During the year ended December 31, 2022 the Group incurred a loss for the year of $ 447,605 (2021: $ 100,755 ), and operating cash outflows of $ 162,108 ( 2021: $ 134,583 ). As of December 31, 2022 the Group had net liabilities of $ 105,375 (2021: ($ 162,596 )). The Group has financed its operations principally through issuances of debt and equity securities, and the Group requires ongoing additional funding to continue to develop its commercial operations and research and development projects for future products. The directors have prepared cash flow forecasts for a period of at least 12 months from the date of approval of these financial statements which indicate that the Group will require additional funding to continue as a going concern and that the covenants on the 2021 Senior Secured Loan will not be met. Therefore, the Group would be required to obtain waivers of covenant violations or restructure existing debt obligations. The 2021 Senior Secured Loan matures in March 2024 and contains customary covenants including achieving certain revenue levels throughout the term of the loan and maintaining minimum liquidity levels. On June 17, 2022, the Group entered into a second amendment to the 2021 Senior Secured Loan, to provide for, among other things, immediate revisions to the minimum net sales and the minimum liquidity covenants. On February 22, 2023, the Group entered into a fourth amendment to the 2021 Senior Secured Loan to provide for a waiver of the quarterly revenue covenant for March 31, 2023 and for the minimum liquidity covenant through June 15, 2023. For the remaining 2023 revenue covenant and quarterly liquidity levels, the Group’s short-term revenue prospects and liquidity levels will vary with the amount of demand for its SARS-CoV-2 products as well as the Group’s ability to increase sales for non-SARS-CoV-2 products but the current forecasted combined revenue amounts are not expected to be sufficient to meet the existing covenants. The directors believe that the Company will be able to obtain waivers of covenant violations, and either restructure the existing obligations or raise additional capital, although there are no guarantees that these will be achieved. Therefore, the directors believe the Group and the Company will be able to meet their liabilities as they fall due for the going concern period and have therefore prepared the financial statements on a going concern basis. As discussed in Note 30 , the Group has also taken steps through its Strategic Refocus and Cost Restructuring Program to further reduce costs. However, these circumstances represent a material uncertainty that may cast significant doubt on the Group's and the Company’s ability to continue as a going concern and therefore, to continue realizing their assets and discharging their liabilities in the normal course of business. The financial statements do not include any adjustments that would result from the basis of preparation being inappropriate. The Merger On April 6, 2021 , the Company entered into an initial business combination agreement (“the Merger”) with CA Healthcare Acquisition Corp. (“CAH”), a publicly-held special purpose acquisition company. The shareholders of CAH agreed to exchange their interests for new common shares in the share capital of the Company. Prior to the Merger, CAH was a newly-formed shell with no active trade or business, and all relevant assets, liabilities, income and expenses. Because CAH is not considered a business, the merger is not considered a business combination, and instead is accounted for as a reverse recapitalization, whereby the Company issues shares in exchange for the net assets of CAH represented by cash, which had a value of approximately $ 38,000 upon closing of the transaction, and its listed status. The excess of the fair value of the equity instruments issued by the Company over the identifiable net assets of CAH represents payment for the listing status and is recorded as a listing expense in the income statement under IFRS 2 Share-based Payment . The Merger completed on September 28, 2021 (the “acquisition date”). At the acquisition date, the Company became the ultimate legal parent of CAH. The Company’s common shares are traded on The Nasdaq Global Market under the ticker symbol LMDX and its warrants are traded under LMDXW. The Company’s A Ordinary shares are not publicly traded. 2.2 Basis of consolidation The consolidated Financial Statements consolidate the Financial Statements of LumiraDx Limited and its subsidiary undertakings made up to December 31, 2022, 2021, and 2020. Subsidiaries are all entities over which the Company has control. The Company controls an entity when the Company is exposed to, or has rights to, variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Subsidiaries are fully consolidated from the date on which control is transferred to the Company. They are deconsolidated from the date that control ceases. The Group applies the acquisition method to account for business combinations. The consideration transferred for the acquisition of a subsidiary is the fair values of the assets transferred, the liabilities incurred to the former owners of the acquiree and the equity interests issued by the Group. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consideration arrangement. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The Group recognizes any non-controlling interest in the acquiree on an acquisition-by-acquisition basis, either at fair value or at the non-controlling interest’s proportionate share of the recognized amounts of acquiree’s identifiable net assets. Acquisition-related costs are expensed as incurred. If the business combination is achieved in stages, the acquisition date carrying value of the acquirer’s previously held equity interest in the acquiree is re-measured to fair value at the acquisition date; any gains or losses arising from such re-measurement are recognized in the consolidated statement of comprehensive loss. Any contingent consideration to be transferred by the Group is recognized at fair value at the acquisition date. Subsequent changes to the fair value of the contingent consideration that is deemed to be an asset or liability is recognized in accordance with IFRS 9 in the consolidated statement of comprehensive loss. Contingent consideration that is classified as equity is not re-measured, and its subsequent settlement is accounted for within equity. Inter-company transactions, balances and unrealized gains on transactions between Group companies are eliminated. Unrealized losses are also eliminated. When necessary, amounts reported by subsidiaries have been adjusted to conform with the Group’s accounting policies. Investments in subsidiaries are accounted for at cost less impairment. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the Group. 2.3 Investments The major investments of the Group are listed in Note 9 . Ownership interests equal voting rights. The Group assesses investments for impairment whenever events or changes in circumstances indicate that the carrying value of an investment may not be recoverable. If any such indication of impairment exists, the Group makes an estimate of the recoverable amount. If the recoverable amount of the cash-generating unit is less than the value of the investment, the investment is considered to be impaired and is written down to its recoverable amount. Any impairment loss is recognized immediately in profit or loss. Investments in equity instruments are required to be measured at fair value through profit or loss with the irrevocable option at inception to present changes in fair value in other comprehensive loss. 2.4 Changes in accounting policy and disclosure In 2022 the Group did not implement, nor were they aware of, any new accounting pronouncements that had a material impact on the Group’s financial statements. 2.5 Revenue recognition The Group’s revenue is generated primarily from the sale of diagnostic products, including instruments and consumables. The Group’s services revenue includes the maintenance on software licenses, access to hosted cloud offerings and training, support and other services related to the Group’s diagnostic products. Revenue from the sale or lease of goods and services rendered are recognized when a promise in a customer contract (“Performance Obligation”) has been satisfied by transferring control of the promised goods and services to the customer. Control of a promised good or service refers to the ability to direct the use of, and to obtain substantially all of the remaining benefits from, those goods or services. Control is usually transferred upon shipment or upon receipt of goods by the customer, or as services are rendered, in accordance with the delivery and acceptance terms agreed with the customers. The amount of revenue to be recognized (“Transaction Price”) is based on the consideration the Group expects to receive in exchange for its goods and services, excluding amounts collected on behalf of third parties such as value added taxes or other taxes directly linked to sales. If a contract contains more than one Performance Obligation, the Transaction Price is allocated to each Performance Obligation based on their relative standalone selling prices. The determination of the standalone selling price requires judgment. The Group’s determination of the standalone selling price for each Performance Obligation varies based on the geography and customer type. Generally, the standalone selling prices are based on observable prices. When observable prices are not available, the standalone selling price for products and services and for determination of amounts allocated for lease consideration in contracts with customers is based on a cost-plus margin approach. Instruments may be sold together with other goods such as test strips, reagents and other consumables as well as services under a single contract or under several contracts that are combined for revenue recognition purposes. Revenue is recognized upon satisfaction of each of the Performance Obligations in the contract. 2.6 Research and development Expenditure on research and development activities is recognized in profit or loss as incurred. The Group will capitalize development expenditures once the Group incurs expenditures related to technologies or products under development with proven technical feasibility. The development projects undertaken by the Group are subject to technical, regulatory and other uncertainties, such that, technical feasibility is deemed not to have been met prior to obtaining marketing approval by the regulatory authorities in major markets. 2.7 Foreign Currency Translation (a) Functional and presentation currency Items included in each of the Financial Statements of the Group’s entities are measured using the currency of the primary economic environment in which the entity operates (“functional currency”). The Group Financial Statements are presented in U.S. Dollars which is the Group’s presentation currency. (b) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where such items are re-measured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the statement of profit and loss and comprehensive loss. All foreign exchange gains and losses are presented in the income statement within Finance income and Finance expense. (c) Group companies The results and financial position of all the Group entities (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as comprehensive loss follows: • assets and liabilities for each Statement of Financial Position presented are translated at the closing rate at the date of that Statement of Financial Position; • income and expenses for each statement of comprehensive loss are translated at average exchange rates (unless this average is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the dates of the transactions); and • all resulting exchange differences are recognized in other comprehensive loss. Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the closing rate. Exchange differences arising are recognized in other comprehensive loss. 2.8 Property, Plant and Equipment All property, plant and equipment is stated at historical cost less depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the items. Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. All other repairs and maintenance are charged to the Statement of Profit and Loss and Comprehensive Loss during the financial period in which they are incurred. No depreciation is charged on assets in the course of construction ahead of being available for use. Depreciation on assets is calculated using the straight-line method to allocate their cost or revalued amounts to their residual values over their estimated useful lives, as follows: • Land and buildings—length of the lease up to 15 years • Plant and equipment— 3 - 15 years • Fixtures and fittings— 3 - 7 years The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount. Gains and losses on disposal are determined by comparing proceeds with carrying amount. These are included in the Statement of Profit and Loss and Comprehensive Loss. 2.9 Right-of-Use Assets The Group assesses whether a contract is or contains a lease at inception of a contract. The Group recognizes a right-of-use asset and a corresponding lease liability with respect to all lease agreements in which it is the lessee, except for short-term leases (defined as leases with a lease term of 12 months or less) and leases of low value assets. For these leases, the Group recognizes the lease payments as an operating expense on a straight-line basis over the term of the lease unless another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the Group uses its incremental borrowing rate which is based on the Group’s recent borrowings. Lease payments included in the measurement of the lease liability comprise: • fixed lease payments (including in-substance fixed payments), less any lease incentives; • variable lease payments that depend on an index or rate, initially measured using the index or rate at the commencement date; • the amount expected to be payable by the lessee under residual value guarantees; • the exercise price of purchase options, if the lessee is reasonably certain to exercise the options; and • payments of penalties for terminating the lease, if the lease term reflects the exercise of an option to terminate the lease. The lease liability is presented as a separate line in the consolidated statement of financial position. The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect the lease payments made. The Group remeasures the lease liability, making a corresponding adjustment to the related right-of-use asset) whenever: • the lease term has changed or there is a change in the assessment of exercise of a purchase option, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate. • the lease payments change due to changes in an index or rate or a change in expected payment under a guaranteed residual value, in which cases the lease liability is measured by discounting the revised lease payments using the initial discount rate (unless the lease payments change is due to a change in a floating interest rate, in which case a revised discount rate is used). • a lease contract is modified and the lease modification is not accounted for as a separate lease, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate. The Group did not make any such adjustments during the periods presented. The right-of-use assets comprise the initial measurement of the corresponding lease liability, lease payments made at or before the commencement day and any initial direct costs. They are subsequently measured at cost less accumulated depreciation and impairment losses. Whenever the Group incurs an obligation for costs to dismantle and remove a leased asset, restore the site on which it is located or restore the underlying asset to the condition required by the terms and conditions of the lease, a provision is recognized and measured under IAS 37 Provisions, Contingent Liabilities and Contingent Assets . The costs are included in the related right-of-use asset, unless those costs are incurred to produce inventories. Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. If a lease transfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Group expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. The depreciation starts at the commencement date of the lease. The right-of-use assets are presented as a separate line in the consolidated statement of financial position. The Group applies IAS 36 Impairment of Asset s to determine whether a right-of-use asset is impaired and accounts for any identified impairment loss as described in Note 2.10 (d) . Variable rents that do not depend on an index or rate are not included in the measurement the lease liability and the right-of-use asset. The related payments are recognized as an expense in the period in which the event or condition that triggers those payments occurs and are recorded as an operating expense in the Consolidated Statement of Profit and Loss and Comprehensive Loss. As a practical expedient, IFRS 16 permits a lessee not to separate non-lease components, and instead account for any lease and associated non-lease components as a single arrangement. The Group has not used this practical expedient. 2.10 Intangible assets (a) Goodwill Goodwill arises on the acquisition of businesses and represents the excess of the consideration transferred over the fair value of the identifiable net assets acquired. If the total of consideration transferred, non-controlling interest recognized and previously held interest measured at fair value is less than the fair value of the net assets of the subsidiary acquired, in the case of a bargain purchase, the difference is recognized directly in the income statement. For the purpose of impairment testing, goodwill acquired in a business combination is allocated to each of the cash generating units (“CGUs”), or groups of CGUs, that is expected to benefit from the synergies of the combination. Each unit or group of units to which the goodwill is allocated represents the lowest level within the entity at which the goodwill is monitored for internal management purposes. Goodwill is monitored at the operating segment level. Currently the Group operates in a single segment and the goodwill is assessed at a single CGU. Goodwill impairment reviews are undertaken annually or more frequently if events or changes in circumstances indicate a potential impairment. The carrying value of the CGU containing the goodwill is compared to the recoverable amount, which is the higher of value in use and the fair value less costs of disposal. Any impairment is recognized immediately as an expense and is not subsequently reversed. (b) Patents Acquired patents and patent applications are shown at acquired cost less accumulated amortization. Amortization will be calculated using the straight line method to allocate the cost of patents over their estimated useful economic lives, calculated as the lower of management’s estimated useful life or the time remaining on the granted patent, once brought into use. (c) Intangible assets acquired in a Business Combination Intangible assets acquired in a business combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date (which is regarded as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination are reported at cost less accumulated amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired separately. Separately recognized intangible assets comprise customer relationships and contracts, supplier relationships, technology and software. Amortization is calculated using the straight line method over the intangible assets estimated useful life. Customer related intangibles and supplier relationships are amortized over 7 to 10 years . Technology and software are amortized over 8 to 10 years . (d) Impairment of Non-Financial Assets Assets not ready for use are not subject to amortization and are tested annually for impairment. Assets that are subject to amortization or depreciation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash-generating units). Non-financial assets other than goodwill that suffered impairment are reviewed for possible reversal of the impairment at each reporting date. 2.11 Financial instruments (a) Classification The Group classifies its financial instruments in the following categories (as disclosed in Note 22 ): amortized cost or fair value through profit or loss (equity investments). Financial assets and liabilities are recognized when the Group becomes a party to the contractual provisions of the instrument. Financial liabilities at amortized cost comprise trade and other payables, loans and other financial liabilities. (b) Recognition and Measurement At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition of the financial asset. Subsequently, loans and receivables are measured at amortized cost (with the exception of equity investments which are measured at fair value through profit or loss) using the effective interest method less a provision for impairment. The Group’s financial liabilities consist of trade and other payables, notes payable and preferred shares. These financial instruments are assessed under IFRS 9, to determine if the instrument qualifies to be accounted for under the fair value through profit or loss (“FVTPL”) method or at amortized cost. Financial liabilities held at amortized cost are initially recognized at the amount to be required to be paid, less, when material, a discount to reduce the payables to fair value. Financing costs are recorded as a reduction of the proceeds from the financing. If the costs relate to more than one element of a financing transactions, the financing costs are recorded as a proportional reduction of the proceeds of the separate elements. Financial liabilities are subsequently measured at amortized cost using the effective interest method. Financial liabilities held at FVTPL are initially recognized at fair value. After initial recognition, these financial liabilities are re-measured at FVTPL using an appropriate valuation technique. Financial liabilities are classified as current liabilities if payment is due within twelve months. Otherwise, they are presented as non-current liabilities. (c) Derecognition The Group derecognizes a financial asset when the contractual rights to the cash flows from the asset expire, or it transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of the ownership of the financial asset are transferred. Any interest in transferred financial assets that is created or retained by the Group is recognized as a separate asset or liability. Derecognition also takes place for certain assets when the Group write-off balances pertaining to the assets deemed to be uncollectible. The Group derecognizes a financial liability when its contractual obligations are discharged, cancelled or expire. Where there has been a significant modification of a financial liability the Group derecognizes the original financial liability and recognizes the modified liability at fair value with any difference between the amortized cost of the derecognized liability and the fair value of the modified liability being recognized in comprehensive loss. (d) Impairment of financial assets The Group recognizes loss allowances for expected credit losses ("ECLs") on financial assets measured at amortized cost. The Group measures loss allowances at an amount equal to lifetime ECL. When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECL, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis, based on the Group’s historical experience and informed credit assessment and including forward-looking information. Measurement of ECLs ECLs are a probability-weighted estimate of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e., the difference between the cash flows due to the entity in accordance with the contract and the cash flows that the Group expects to receive). Credit-impaired financial assets At each reporting date, the Group assesses whether financial assets carried at amortized cost and debt securities at FVOCI are credit-impaired. A financial asset is ‘credit-impaired’ when one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Write-offs The gross carrying amount of a financial asset is written off (either partially or in full) to the extent that there is no realistic prospect of recovery. 2.12 Inventories Inventories are stated at the lower of cost and net realizable value. The cost of finished goods, work in process includes raw materials, direct labor and other directly attributable costs and overheads based upon the normal capacity of production facilities. Cost is determined using the weighted average method. Net realizable value is the estimated selling price less cost to completion and se lling expenses. The Group has concluded that inventory provisions are a critical estimate, see Note 3 for further information. 2.13 Trade and other receivables Trade receivables are amounts due from customers for merchandise sold or services performed in the ordinary course of business. If collection is expected in one year or less (or in the normal operating cycle of the business if longer), they are classified as current assets. If not, they are presented as non-current assets. Trade and other receivables are carried at the original invoiced amount less allowances made for doubtful accounts, trade discounts, cash discounts and similar allowances. An allowance for doubtful accounts is recorded for expected credit losses over the term of the receivables. These are based on specific indicators, such as the ageing of customer balances and other specific credit circumstances. Trade and other receivables are written off when there is no reasonable expectation of recovery. The Group applies the simplified approach prescribed by IFRS 9, which requires / permits the use of the lifetime expected loss provision from initial recognition of the receivables. 2.14 Cash and cash equivalents In the Consolidated Statement of Cash Flows, cash and cash equivalents comprise cash at bank and in hand, deposits held at call with banks and bank overdrafts. In the Consolidated Statement of Financial Position, bank overdrafts, if any, are shown within borrowings in current liabilities. 2.15 Trade and other payables Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if payment is due within one year or less (or in the normal operating cycle of the business if longer). If not, they are presented as non-current liabilities. Trade and other payables are initially measured at fair value and are subsequently measured at amortized cost using the effective interest method. 2.16 Provisions and charges Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The present value of the liability is remeasured at the reporting date. 2.17 Government and other grants Government and other grants are included within deferred government and other grants in the balance sheet and credited to the profit and loss account on a systematic basis over the periods in which the Group recognizes as expenses the related costs for wh

Critical Accounting Estimates a

Critical Accounting Estimates and Judgements	12 Months Ended
	Dec. 31, 2022
Disclosure of changes in accounting estimates [abstract]
Critical Accounting Estimates and Judgements	3. CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS Use of estimates and judgements The preparation of financial statements in conformity with IFRS requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. In particular, information about significant areas of estimation uncertainty and critical judgements in applying accounting policies that have the most significant effect on the amount recognized in the financial statements are described below. Judgements Revenue Recognition The Group’s sales transactions may consist of various Performance Obligations that are satisfied at different times. It requires judgment to determine when different obligations are satisfied, including whether enforceable commitments for further obligations exist and when they arise. Depending on the determination of the Performance Obligations and the point in time or period over which those obligations are fulfilled, this may result in all revenue being calculated at inception, and either being recognized at once or on contract completion or spread over the term of a longer Performance Obligation. In the accounting for contracts that contain promises to deliver more than one good or service, the Group has to determine how to allocate the total Transaction Price to the Performance Obligations of the contract. The Group allocates the total Transaction Price of a customer contract to the distinct Performance Obligations under the contract based on their standalone selling prices. The best evidence of this is an observable price from the standalone sales of the good or service to similarly situated customers. However, where standalone selling prices are not observable, it requires judgment to estimate the cost of satisfying a Performance Obligation and adding an appropriate margin to that good or service. Estimates Inventory Reserve The Group maintains an allowance for excess or obsolete inventories. The allowance is based on a review of inventory materials on hand, which the Group compares with estimated future usage. In addition, the Group reviews the inventories and compares parts costs with current market value and writes down any parts with costs in excess of current market value to net realizable value. Provisions for inventories of $ 90,399 (2021: $ 22,829 ) a re recorded in the balance sheet within inventory. The Group evaluates the carrying value of inventory relative to a number of factors including lower estimated usage of on hand inventory driven by declining COVID testing volumes, the Amira product line not currently being developed and the shelf life of products. The reserve against test strips and test strip materials as of December 31, 2022 was $ 38,589 against a gross amount of $ 69,573 . Within the reserve, $ 37,805 was related to expiration or usage related estimates. Key estimates for the inventory reserve are mainly related to expected future sales of COVID products. In making these estimates, inputs selected include future product sales estimates and the ability of the Group to extend the shelf life of raw material inp uts subject to expiration dates. The Group has considered the nature of these estimates and concluded that it is possible, on the basis of existing knowledge, that near term sales of COVID products or the ability to extend expiry dates may be different from the Group’s assumptions and judgments applied as of December 31, 2022, and could require a material adjustment to the carrying amount of test strips and test strip materials in the next fiscal year. The Group is able to service Instruments returned by customers. The gross amount of returned instruments as of December 31, 2022 was $ 35,745 (2021: $ 15,522 ). The Group has estimated the number of returned instruments that they anticipate being able to service or remanufacture and have reserved against those instruments not expected to be serviced or remanufactured. The reserve against returned instruments as of December 31, 2022 was $ 26,809 (2021: $ 7,761 ). The inability of the Group to service or remanufacture any of these instruments could result in a further reserve of up to $ 8,936 . If the Group is able to achieve better than anticipated yield on instrument servicing or remanufacturing the reserve could require a material reduction accordingly in the next fiscal year. Inventory provision estimates take into consideration historical experience, current contractual and statutory requirements, specific known market events and trends such as competitive pricing and new product introductions, estimated inventory levels, and the shelf life of products. If actual future results vary, these estimates may need to be adjusted, with an effect on sales and earnings in the period of the adjustment. Actual results could differ materially from these estimates. Property, Plant and Equipment Impairments In 2022 the Group recorded an impairment charge against property, plant and equipment. The Group evaluated its available manufacturing capacity for Platform test strips with both in service production lines and production lines acquired but not yet in service. After the impairment charge, the Group has $ 2,976 in net book value related to assets subject to impairment, $ 29,318 in net book value related to test strip manufacturing equipment currently in service, and $ 17,904 in net book value related to test strip manufacturing equipment not yet placed in service. The recoverable amount for the remaining unimpaired manufacturing equipment not yet placed in service was determined as the value in use of these assets. The key assumption in determining the value in use is the expected number of test strips to be manufactured on this equipment over the next five years. The amount of available test strip manufacturing capacity was compared to expected production needs over the next five years. Key assumptions for the expected production needs are mainly related to expected future sales of products. In making these assumptions, inputs selected include future product sales estimates, the ability to release additional products, manufacturing yields and production efficiency. If actual future results vary, including if management's plans for utilization of the asset change from their current plans, additional impairment of $ 17,904 could be realized. Actual results could differ from these estimates.

Revenue

Revenue	12 Months Ended
	Dec. 31, 2022
Revenue [abstract]
Revenue	4. Revenue Disaggregation of Revenue 2020 2021 2022 REVENUE STREAM REVENUE FROM CONTRACTS WITH CUSTOMERS REVENUE FROM OTHER SOURCES TOTAL REVENUE FROM CONTRACTS WITH CUSTOMERS REVENUE FROM OTHER SOURCES TOTAL REVENUE FROM CONTRACTS WITH CUSTOMERS REVENUE FROM OTHER SOURCES TOTAL Products $ 133,794 $ 862 $ 135,656 $ 414,114 $ 1,540 $ 415,654 $ 249,247 $ 1,765 $ 251,012 Services 3,497 — 3,497 5,774 — 5,774 3,464 — 3,464 Total Revenue $ 137,291 $ 862 $ 139,153 $ 419,888 $ 1,540 $ 421,428 $ 252,711 $ 1,765 $ 254,476 Revenue from diagnostic products is recognized at the time the Performance Obligations are met. Service revenue is recognized over the contractual term. Revenue from other sources represents lease revenue on instruments. Contract Balances Service revenue is typically billed in advance giving rise to a contract liability balance. The deferred balance as of December 31, 2022 and 2021 is $ 999 and $ 1,517 , respectively. As the Company generally recognizes revenue as goods are sold for product revenue, the Company does not have other material contract asset or liability balances as of December 31, 2022. Remaining Performance Obligations in (partially) unsatisfied long-term contracts: DEFERRED 2021 2022 Balance at start of the period $ 1,760 $ 1,517 Recognized revenue from prior years' invoicing ( 1,760 ) ( 1,517 ) Amounts invoiced to be recognized over time 4,149 2,069 Recognized revenue from current year invoicing ( 2,703 ) ( 1,089 ) Foreign exchange impact 71 19 Balance at end of the period 1,517 999 Remaining Performance Obligations in (partially) unsatisfied long-term contracts are included in deferred revenue. For contracts that have an original duration of one year or less, the Group has elected the practical expedient to not disclose the Transaction Price for remaining Performance Obligations at the end of each reporting period and at which point in time the Company expects to recognize these sales.

Segments

Segments	12 Months Ended
	Dec. 31, 2022
Disclosure of operating segments [abstract]
Segments	5. SEGMENTS Basis for segmentation: The CEO is the Group’s chief operating decision maker (“CODM”). The regular internal reporting to the CEO, which fulfils the criteria to constitute a segment, is done for the Group as a whole, and therefore the total Group is the company’s only segment. Revenue from external customers by country, based on the location of the customer is as follows: ANALYSIS OF REVENUE BY COUNTRY: 2020 2021 2022 United States $ 54,655 $ 250,755 $ 139,554 Italy 24,098 65,659 49,200 United Kingdom 39,936 56,282 22,259 Germany 1,462 16,261 8,638 Colombia 8,789 12,101 10,949 Sweden 3,128 6,954 3,903 Other 7,085 13,416 19,973 Total revenue $ 139,153 $ 421,428 $ 254,476 In 2022 the Group had 2 significant customers which accounted for 27 % and 10 % of the Group's revenue, respectively. In 2021 the Group had 1 significant customer which accounted for 45 % of the Group’s revenue. Non-current assets by country are as follows: ANALYSIS OF NON-CURRENT ASSETS BY COUNTRY: 2021 2022 United Kingdom $ 199,312 $ 137,811 United States 22,537 19,986 Italy 10,600 9,324 Colombia 3,780 3,622 Spain 585 716 Sweden 630 605 Germany 277 413 Other 1,039 1,597 Total $ 238,760 $ 174,074

Finance Income and Finance Expe

Finance Income and Finance Expense	12 Months Ended
	Dec. 31, 2022
Income, expense, gains or losses of financial instruments [abstract]
Finance Income and Finance Expense	6. FINANCE INCOME AND FINANCE EXPENSE 2020 2021 2022 Net gain on conversion of convertible financial instruments $ - $ 64,143 $ - Change in fair value of 2020 convertible notes (Note 17) - 52,267 - Change in fair value of Series B preferred shares (Note 16) - 48,956 - Change in fair value of Stock Warrants 1 - - 10,068 Gain on sublease - - 3,608 Lease interest income - - 626 Interest Income 581 60 317 Foreign exchange gain 21,908 - - Other 11 - - Finance income $ 22,500 $ 165,426 $ 14,619 Interest expense (cash) $ ( 12,695 ) $ ( 29,954 ) $ ( 27,546 ) Interest expense (non-cash) ( 18,152 ) ( 43,939 ) ( 11,412 ) Lease liability interest expense (Note 24) ( 751 ) ( 2,501 ) ( 4,464 ) Change in fair value of instrument financing arrangement (Note 25) - - ( 9,950 ) Foreign exchange loss - ( 14,594 ) ( 81,384 ) Government assessment 2 - - ( 1,177 ) Dividend on preferred shares (Note 16) ( 23,578 ) ( 16,156 ) - Debt extinguishment fee (cash) - ( 3,636 ) - Debt extinguishment fee (non-cash) ( 5,647 ) ( 4,170 ) - Change in fair value of 2020 convertible notes (Note 17) ( 102,548 ) - - Change in fair value of Series B preferred shares (Note 16) ( 9,351 ) - - Change in fair value of Stock Warrants - ( 2,875 ) - Other - ( 109 ) ( 524 ) Finance expense $ ( 172,722 ) $ ( 117,934 ) $ ( 136,457 ) 1 - Relates to liability classified warrants from the Merger (Note 2) 2 - Retroactive assessment by a foreign government to all entities selling certain medical related products to the government.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Major components of tax expense (income) [abstract]
Income Taxes	7. INCOME TAXES TAX CREDIT FOR THE PERIOD 2020 2021 2022 Current income credit / (tax) - Current year $ 10,320 $ ( 4,087 ) $ ( 8,279 ) - Prior years ( 767 ) — 3,484 Total current income credit / (tax) 9,553 ( 4,087 ) ( 4,795 ) Deferred income tax credit - Current year 393 1,243 475 - Prior years — — — Total deferred income credit 393 1,243 475 Total income tax credit/(expense) $ 9,946 $ ( 2,844 ) $ ( 4,320 ) Included in the current year tax, or income credit, are amounts related to research and development tax credits of $ nil (2021: $ nil , 2020: $ 10,479 ) in respect of the current year and $ 3,514 (2021: $ nil , 2020: $ 772 ) in respect of prior years. The prior year adjustment, which is primarily related to the research and development tax credit, has arisen following an increase in the eligible expenditure included within the claim filing made with the tax authorities. In 2021, the Group transitioned from the small company scheme to the research and development expenditure credit scheme ("RDEC"), see Note 21 . Reconciliation of effective tax rate: 2020 2021 2022 Loss for the period before taxation $ 250,943 $ 97,911 $ 443,285 Tax benefit at standard U.K. rate at 19 % 47,679 18,603 84,224 Difference in overseas tax rates 145 ( 700 ) ( 1,140 ) Expenses not deductible for tax purposes ( 5,389 ) 7,359 ( 66 ) Tax losses for which no deferred tax asset was recognized ( 37,694 ) ( 21,887 ) ( 83,789 ) Share-based payment (not deductible for tax purposes) ( 572 ) ( 6,443 ) ( 6,690 ) Research and development credit 4,804 — 3,484 Adjustments for prior year 767 — — Other timing differences and adjustments 206 224 ( 343 ) Income tax credit/(expense) $ 9,946 $ ( 2,844 ) $ ( 4,320 ) Effective tax rate 4 % - 3 % - 1 % In the March 3, 2021 U.K. budget, it was announced that the U.K. tax rate will increase to 25 % from April 1, 2023. This will not have a consequential effect on the Group’s recognized deferred taxes, however the Group has substantial unrecognized U.K. net operating losses ( Note 19 ).

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2022
Earnings per share [abstract]
Earnings Per Share	8. EARNINGS PER SHARE The calculation of basic and diluted earnings per share has been calculated by dividing the loss for the period attributable to equityholders of $ 447,793 (2021: $ 100,929 , 2020: $ 240,980 ), by the weighted average number of A Ordinary and common shares outstanding of 282,242,144 (2021: 163,255,784 , 2020: 132,192,880 ) during the year ended December 31, 2022: Loss attributable to ordinary and common shareholders: 2020 2021 2022 BASIC DILUTED BASIC DILUTED BASIC DILUTED Loss for the year, attributable to equity holders of the parent $ ( 240,980 ) $ ( 240,980 ) $ ( 100,929 ) $ ( 100,929 ) $ ( 447,793 ) $ ( 447,793 ) Loss attributable to ordinary and common shareholders ( 240,980 ) ( 240,980 ) ( 100,929 ) ( 100,929 ) ( 447,793 ) ( 447,793 ) Weighted-average number of ordinary and common shares: BASIC DILUTED BASIC DILUTED BASIC DILUTED Issued ordinary shares at January 1 132,188,281 132,188,281 132,204,201 132,204,201 252,803,846 252,803,846 Effect of shares issued 4,599 4,599 31,051,583 31,051,583 29,438,298 29,438,298 Weighted-average number of ordinary and common shares 132,192,880 132,192,880 163,255,784 163,255,784 282,242,144 282,242,144 Loss per share: BASIC DILUTED BASIC DILUTED BASIC DILUTED Loss per share $ ( 1.82 ) $ ( 1.82 ) $ ( 0.62 ) $ ( 0.62 ) $ ( 1.59 ) $ ( 1.59 ) On February 1, 2021 the Board of Directors of the Company approved a stock split of the issued and outstanding A Ordinary and common shares of the Company on a 220 for 1 basis. In accordance with IAS 33, the earnings per share calculations have been presented for the stock split retrospectively. In connection with the merger, in order to achieve an exchange ratio of one LMDX common share for each CAH share, the Company effected a subdivision, immediately prior to the merger, of all issued, and authorized but unissued, ordinary shares and common shares at a rati o of 1.60806264:1. The denominator has been calculated to reflect the share splits. The Company’s potentially dilutive securities, which include stock options, convertible preferred shares, convertible notes and warrants, have been excluded from the computation of diluted net loss per share as the effect would be to reduce the net loss per share. Therefore, the weighted-average number of A Ordinary and common shares outstanding used to calculate both basic and diluted net loss per share attributable to A Ordinary and common shareholders is the same. The Company excluded the following potential A Ordinary shares and common shares, presented based on amounts outstanding at each period end, from the computation of diluted net loss per share attributable to ordinary shareholders and common shareholders for the periods indicated because including them would have had an anti-dilutive effect: YEAR ENDED DECEMBER 31, 2020 2021 2022 Convertible preferred shares (as converted to A Ordinary shares) 87,711,133 — — Options to purchase A Ordinary and Common shares 57,212,650 83,573,631 99,201,843 Convertible Debt (as converted to common shares) 25,944,000 — 6,126,554 Warrants to purchase A Ordinary shares 5,430,781 5,430,781 5,373,008 Warrants to purchase common shares 6,200,947 13,578,294 13,578,244 182,499,511 102,582,706 124,279,649

Investments

Investments	12 Months Ended
	Dec. 31, 2022
Disclosure of subsidiaries [abstract]
Investments	9. INVESTMENTS The following table summarizes the information relating to each of the Group’s subsidiaries with Non-controlling interests. 2021 2022 LUMIRADX LUMIRADX LUMIRADX LUMIRADX Non-current assets $ 189 $ 237 $ 351 $ 153 Current assets 8,627 1,517 7,925 1,261 Non-current liabilities ( 5,643 ) ( 3,594 ) ( 5,597 ) ( 4,708 ) Current liabilities ( 3,213 ) ( 543 ) ( 2,648 ) ( 312 ) Net assets/(liabilities) ( 100 %) ( 40 ) ( 2,383 ) 31 ( 3,606 ) Carrying amount of Non-controlling interest 805 ( 1,260 ) 1,015 ( 1,282 ) Revenue 12,101 2,320 11,019 2,185 Profit/(loss) 1,609 ( 879 ) 1,106 ( 1,120 ) Other comprehensive gain - - - - Total comprehensive profit/(loss) ( 100 %) 1,609 ( 879 ) 1,106 ( 1,120 ) Profit/(loss) allocated to non-controlling interest 306 ( 132 ) 210 ( 22 ) Other comprehensive loss allocated to non- — — — — Cash flows from operating activities 1,810 ( 701 ) ( 97 ) ( 883 ) Cash flows from investment activities ( 98 ) ( 38 ) ( 273 ) ( 92 ) Cash flows from financing activities - 500 - 1,000 Net increase/(decrease) in cash and cash equivalents $ 1,712 $ ( 239 ) $ ( 370 ) $ 25 * —Represents the consolidation of LumiraDx Colombia Holdings Limited and LumiraDx SAS, a wholly owned subsidiary of LumiraDx Colombia Holdings Limited External parties hold 19 % (2021: 19 % ) of the share capital of LumiraDx Colombia Holdings Limited. In 2021 the Group acquired an additional 16 % of LumiraDx Colombia Holdings Limited for $ 1,968 . External parties hold 2 % (2021: 2 % ) of the share capital of LumiraDx Healthcare, Ltda. All subsidiary undertakings are included in the consolidation. LumiraDx Group Limited is held directly by the Company; all other subsidiaries are held indirectly. The proportion of the voting rights in the subsidiary undertaking held directly by the Company does not differ from the proportion of equity shares held. Principal Subsidiaries PROPORTION OF NAME COUNTRY OF NATURE OF 2021 2022 LumiraDx Brazil Holdings Limited United Kingdom Holding Company 100 % 100 % LumiraDx Healthcare Ltda Brazil Distributor of medical diagnostics 98 % 98 % LumiraDx Colombia Holdings Limited United Kingdom Holding Company 81 % 81 % Lumira SAS Colombia Distributor of medical diagnostics 100 % * 100 % * LumiraDx SAS France Distributor of medical diagnostics 100 % 100 % LumiraDx GmbH Germany Distributor of medical diagnostics 100 % 100 % LumiraDx AB Sweden Distributor of medical diagnostics 100 % 100 % LumiraDx UK Limited United Kingdom Manufacture and distribution of medical diagnostics 100 % 100 % LKM Innovations Limited United Kingdom Research and development 100 % 100 % LumiraDx Ltd. United Kingdom Distributor of medical diagnostics 100 % 100 % LumiraDx Group Limited United Kingdom Holding Company 100 % 100 % LumiraDx International Limited United Kingdom Holding Company 100 % 100 % LumiraDx Investment Limited United Kingdom Holding Company 100 % 100 % LumiraDx Care Solutions UK Limited United Kingdom Healthcare IT and services 100 % 100 % LumiraDx, Inc United States Research and development and distributor of medical diagnostics 100 % 100 % ACS Acquisition LLC United States Healthcare IT and services 100 % 100 % LumiraDx Healthcare LLC United States Healthcare IT and services 100 % 100 % Biomedical Service S.r.l. Italy Distributor of medical diagnostics 100 % 100 % LumiraDx AS Norway Distributor of medical diagnostics 100 % 100 % LumiraDx GmbH Austria Distributor of medical diagnostics 100 % 100 % LumiraDx GmbH Switzerland Distributor of medical diagnostics 100 % 100 % LumiraDx Japan Co. Ltd. Japan Distributor of medical diagnostics 100 % 100 % LumiraDx Oy Finland Distributor of medical diagnostics 100 % 100 % LumiraDx A/S Denmark Distributor of medical diagnostics 100 % 100 % LumiraDx Healthcare S.L. Spain Distributor of medical diagnostics 100 % 100 % SureSensors Ltd. United Kingdom Developer and manufacturer of medical diagnostics 100 % 100 % LumiraDx (Pty) Limited South Africa Distributor of medical diagnostics 100 % 100 % LumiraDx B.V. Netherlands Distributor of medical diagnostics 100 % 100 % LumiraDx Benelux B.V. Netherlands Distributor of medical diagnostics 100 % 100 % LumiraDx Limited Ireland Distributor of medical diagnostics 100 % 100 % LumiraDx Healthcare Private Limited India Distributor of medical diagnostics 100 % 100 % CA Healthcare Acquisition Corp. United States Holding Company 100 % 100 % *— LumiraDx Colombia Holdings Limited holds 100 % of the equity shares of LumiraDx SAS

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about intangible assets [abstract]
Goodwill and Intangible Assets	10. GOODWILL AND INTANGIBLE ASSETS GOODWILL PATENTS CUSTOMER SUPPLIER TECHNOLOGY TOTAL Cost At 1 January 2020 $ 15,391 $ 18,122 $ 8,731 $ 2,856 $ 11,177 $ 56,277 Additions — — — — — — Acquisition of subsidiaries — — — — — — Exchange differences 600 549 408 — 156 1,713 At 31 December 2020 15,991 18,671 9,139 2,856 11,333 57,990 Amortization At 1 January 2020 — 2,710 4,034 1,043 6,957 14,744 Charge for the period — 831 951 286 319 2,387 Impairments — — — — — — Exchange differences — 54 62 — 20 136 At 31 December 2020 — 3,595 5,047 1,329 7,296 17,267 Net Book Value At 31 December 2020 $ 15,991 $ 15,076 $ 4,092 $ 1,527 $ 4,037 $ 40,723 Cost At January 1, 2021 $ 15,991 $ 18,671 $ 9,139 $ 2,856 $ 11,333 $ 57,990 Additions — — — — — — Exchange differences ( 385 ) ( 178 ) ( 278 ) — ( 48 ) ( 889 ) At December 31, 2021 15,606 18,493 8,861 2,856 11,285 57,101 Amortization At January 1, 2021 — 3,595 5,047 1,329 7,296 17,267 Charge for the period — 890 1,317 286 334 2,827 Exchange differences — ( 16 ) ( 21 ) — ( 4 ) ( 41 ) At December 31, 2021 — 4,469 6,343 1,615 7,626 20,053 Net Book Value At December 31, 2021 $ 15,606 $ 14,024 $ 2,518 $ 1,241 $ 3,659 $ 37,048 Cost At January 1, 2022 $ 15,606 $ 18,493 $ 8,861 $ 2,856 $ 11,285 $ 57,101 Additions — — — — — — Exchange differences ( 947 ) ( 1,448 ) ( 139 ) — ( 378 ) ( 2,912 ) At December 31, 2022 14,659 17,045 8,722 2,856 10,907 54,189 Amortization At January 1, 2022 — 4,469 6,343 1,615 7,626 20,053 Charge for the period — 803 593 286 303 1,985 Exchange differences — ( 19 ) 7 — ( 7 ) ( 19 ) At December 31, 2022 — 5,253 6,943 1,901 7,922 22,019 Net Book Value At December 31, 2022 $ 14,659 $ 11,792 $ 1,779 $ 955 $ 2,985 $ 32,170 Amortization of $ 1,829 (2021: $ 2,652 , 2020: $ 2,224 ) has been charged to Selling, marketing, and administrative expenses and $ 156 (2021: $ 175 , 2020: $ 163 ) Research and development expenses. Intangible assets in use Type of intangible Net book value Remaining Acquired Patents Patents 6,420 8 years Acquired Technology Technology 178 1 year Acquired Supplier relationships Supplier relationships 958 3 years Acquired Customer-related intangible Customer-related 1,777 4 - 5 years Acquired Technology Technology 903 6 years Intangible assets under development Type of intangible asset Net book value Remaining amortization period Technology License Technology 1,901 n/a Patent License Patents 4,754 n/a Patents Patents 620 n/a Impairment Review—Goodwill Goodwill is tested for impairment at the operating segment level, this being the level at which goodwill is monitored for internal management purposes. As detailed in Note 5 , the Group does not have multiple operating segments and is engaged in a single business activity of the manufacture and sale of point of care medical diagnostics. The recoverable amount of the goodwill has been calculated with reference to the present value of the future cash flows expected to be derived from the cash generating unit (value in use). In calculating this value, management have used the following assumptions: • Five years of cash flow projections are based on the Group’s long term financial projections, including the launch and commercialization of its new diagnostic products and services. These projects are based on the Group's existing commercial experience and its overall understanding of new product launches. • A terminal value based on a perpetual growth rate of 5 % (2021 5 % ) for free cash flow. • An after tax discount rate of 30 % (2021: 25 % ) calculated using a risk-free interest rate of 4 % (2021: 1.5 % ) and appropriate market risk and small company specific risk premiums. Reasonable changes in (i) the Group's ability to achieve the commercial milestones included in the projections, (ii) the discount rate, or (iii) the perpetual growth rate would not lead to an impairment. Impairment Review—Intangible Assets Whilst the Group has no intangible assets with indefinite useful lives, there are intangible assets under development which are not yet available for use. These represent elements of the underlying technology which will ultimately support the Group’s future product launches. The recoverable amount of the assets have been calculated with reference to the present value of the future cash flows expected to be derived from the assets (value in use). In calculating this value, management have used the following assumptions: • Five years of cash flow projections are based on the Group’s long term financial projections, including the launch and commercialization of products and services related to the underlying technology. These projects are based on the Group's existing commercial experience and its overall understanding of new product launches. • An after tax discount rate of 30 % (2021: 25 % ) calculated using a risk-free interest rate of 4 % (2021: 1.5 % ) and appropriate market risk and small company specific risk premiums. Reasonable changes in (i) the Group's ability to achieve the commercial milestones included in the projections, (ii) the discount rate, or (iii) the perpetual growth rate would not lead to an impairment.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [abstract]
Property, Plant and Equipment	11. PROPERTY, PLANT AND EQUIPMENT LAND AND FIXTURES PLANT AND ASSETS UNDER TOTAL Cost At 1 January 2020 $ 3,054 $ 3,115 $ 17,287 $ 10,432 $ 33,888 Additions 3,686 1,115 25,831 33,749 64,381 Transfers — ( 22 ) 22 — — Disposals — ( 126 ) ( 137 ) ( 406 ) ( 669 ) Exchange differences 366 64 1,799 2,090 4,319 At 31 December 2020 7,106 4,146 44,802 45,865 101,919 Accumulated Depreciation At 1 January 2020 1,067 2,014 5,666 — 8,747 Charge for the period 841 618 4,258 — 5,717 Transfers — ( 1 ) 1 — — Disposals — ( 47 ) ( 135 ) — ( 182 ) Exchange differences 151 52 352 — 555 At 31 December 2020 2,059 2,636 10,142 — 14,837 Carrying Amount At 31 December 2020 $ 5,047 $ 1,510 $ 34,660 $ 45,865 $ 87,082 Cost At January 1, 2021 $ 7,106 $ 4,146 $ 44,802 $ 45,865 $ 101,919 Additions 28,047 4,144 72,186 1,969 106,346 Transfers — 2,137 ( 2,137 ) — — Disposals ( 67 ) ( 452 ) ( 91 ) — ( 610 ) Exchange differences ( 562 ) ( 322 ) ( 2,084 ) ( 574 ) ( 3,542 ) At December 31, 2021 34,524 9,653 112,676 47,260 204,113 Accumulated Depreciation At January 1, 2021 2,059 2,636 10,142 — 14,837 Charge for the period 2,773 2,204 12,298 — 17,275 Transfers — 1,686 ( 1,686 ) — — Disposals ( 21 ) ( 366 ) ( 91 ) — ( 478 ) Exchange differences ( 106 ) ( 223 ) ( 589 ) — ( 918 ) At December 31, 2021 4,705 5,937 20,074 — 30,716 Carrying Amount At December 31, 2021 $ 29,819 $ 3,716 $ 92,602 $ 47,260 $ 173,397 Cost At January 1, 2022 $ 34,524 $ 9,653 $ 112,676 $ 47,260 $ 204,113 Additions 5,137 2,227 12,960 11,496 31,820 Transfers — — — — — Disposals ( 147 ) ( 702 ) ( 997 ) — ( 1,846 ) Exchange differences ( 3,417 ) ( 762 ) ( 10,480 ) ( 5,075 ) ( 19,734 ) At December 31, 2022 36,097 10,416 114,159 53,681 214,353 Accumulated Depreciation At January 1, 2022 4,705 5,937 20,074 — 30,716 Charge for the period 4,359 1,812 18,995 — 25,166 Transfers — — — — — Disposals ( 13 ) ( 360 ) ( 917 ) — ( 1,290 ) Impairments — 0 26,780 22,657 49,437 Exchange differences ( 506 ) ( 504 ) ( 2,072 ) — ( 3,082 ) At December 31, 2022 8,545 6,885 62,860 22,657 100,947 Carrying Amount At December 31, 2022 $ 27,552 $ 3,531 $ 51,299 $ 31,024 $ 113,406 Depreciation expense of $ 9,803 (2021: $ 5,355 , 2020: $ 1,676 ) has been charged to Research and development expenses and $ 15,363 (2021: $ 11,920 , 2020: $ 4,041 ) to Selling, marketing and administrative expenses. Assets under construction are comprised of manufacturing equipment not yet available for use. Commitments related to property, plant and equipment are referenced in Note 23. In 2022 the Group announced it would no longer continue to develop its Amira product line and a significant reduction in COVID-19 testing volumes as indicators of impairment. These indicators of impairment could be identified in respect of single assets (individual manufacturing lines) which were capable of generating largely independent cashflows, and hence these single assets were tested separately for impairment. When performing these impairment tests the recoverable amounts was determined with reference to fair value less cost of disposal. As a result of these impairment tests, $ 22,657 of property, plant and equipment relating to the Amira manufacturing line and $ 26,780 of property, plant and equipment relating to test strip manufacturing was impaired, leaving a recoverable amount of $ 2,976 being the fair value less cost of disposal of the impaired manufacturing lines. Additionally, there remains $ 17,904 of property, plant and equipment relating to uninstalled test strip manufacturing equipment against which no impairment has been recognized as the recoverable amount, being the value in use exceeded the carrying value of the property, plant and equipment. The fair value measurement used to determine the fair value less cost of disposal of the impaired manufacturing lines was categorized as a Level 2 fair value. The Group has estimated the fair value less cost of disposal based on quoted prices for similar items of machinery. Given the estimated fair value less costs of disposal was $ 2,976 , there were not considered to be any key assumptions to which the assets recoverable amounts were sensitive.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2022
Classes of current inventories [abstract]
Inventory	12. INVENTORY 2021 2022 Finished goods $ 62,410 $ 68,420 Raw materials 80,606 19,584 WIP 6,039 1,961 Total Inventory $ 149,055 $ 89,965 During 2022, the amount of inventories recognized as an expense within cost of sales was $ 63,520 (2021: $ 114,195 , 2020: $ 70,261 ). In addition, the total amount of inventory write-downs recognized as an expense within cost of sales was $ 63,948 (2021: $ 6,830 , 2020: $ 16,493 ) and includes the write down of excess inventories as described in Note 3 .

Trade and Other Receivables

Trade and Other Receivables	12 Months Ended
	Dec. 31, 2022
Trade and other receivables [abstract]
Trade and Other Receivables	13. TRADE AND OTHER RECEIVABLES 2021 2022 Trade receivables $ 75,207 $ 30,406 Reserves on trade receivables ( 1,681 ) ( 3,730 ) Prepaids 20,349 11,781 Other receivables 9,408 10,732 VAT receivable 6,515 6,788 Total trade and other receivables $ 109,798 $ 55,977 Trade receivables comprise customer receivables and include an allowance for doubtful accounts of $ 3,730 (2021: $ 1,681 ). The Group has no material reserve for expected credit losses in respect of Other receivables as of December 31, 2022 and 2021. The Group retains all risks associated with these receivables until fully recovered. The fair value of all receivables is the same as their carrying values stated above. The maximum exposure to credit risk at the reporting date is the carrying value of each class of receivable mentioned above. The Group does no t hold any collateral as security.

Share Capital, Premium and Othe

Share Capital, Premium and Other Reserves	12 Months Ended
	Dec. 31, 2022
Disclosure of classes of share capital [abstract]
Share Capital, Premium and Other Reserves	14. SHARE CAPITAL, PREMIUM AND OTHER RESERVES Share capital and share premium LumiraDx Limited was incorporated on August 24, 2016 and has an authorized share capital of 1,769,292,966 A Ordinary Shares of par value $ 0.0000028 each ("ordinary shares") and 1,769,292,966 Common Shares of par value $ 0.0000028 each ("common shares"). On September 29, 2016 , the Company acquired 100 % of the issued share capital of LumiraDx Holdings Limited following the agreement of an Exchange Offer, which was effective from September 28, 2016. LumiraDx Limited acquired all shares in LumiraDx Holdings Limited, and in exchange LumiraDx Limited issued to the shareholders of LumiraDx Holdings Limited a corresponding number of shares on a share-for-share basis. On September 28, 2021, the Company acquired CA Healthcare Acquisition Corp. pursuant to a merger of LumiraDx Merger Sub, Inc., a wholly owned subsidiary of the Company, with and into CA Healthcare Acquisition Corp., and the Company issued common shares to the shareholders of CA Healthcare Acquisition Corp. as merger consideration. All general voting power is vested in the holders of ordinary shares and common shares. Holders of ordinary shares are entitled to ten votes for each ordinary share and holders of common shares are entitled to one vote per common share. Holders of ordinary shares and common shares will share equally in dividends when and as paid on a pro rata basis (as if they were one class of shares) according to the number of ordinary shares and common shares held by the relevant holder. If liquidated, any surplus or loss will be shared equally amongst the holders of the ordinary shares and common shares on pro rata basis (as if they were one class of shares) according to the number of ordinary shares and common shares held by the relevant holder. SHARES AUTHORIZED, FULLY PAID AND ALLOCATED A ORDINARY A ORDINARY COMMON SHARES COMMON SHARES 2021 2022 2021 2022 In issue at start of period 373,697 207,562,080 — 45,241,766 February Subdivision ( 220 :1) 81,839,643 — — — Issued for cash 104,200 3,451,917 — 62,290,503 Issued in other transactions — — 5,307,607 — Merger Subdivision at the LMDX Conversion Factor ( 1.60806264 :1) 78,446,580 — 4,796,852 — Conversion — ( 46,692,231 ) — 46,692,231 Shares issued upon conversion of financial instruments 46,797,960 — 35,137,307 — In issue at December - fully paid and allocated 207,562,080 164,321,766 45,241,766 154,224,500 On February 1, 2021 the Board of Directors of the Company approved a stock split of the issued and outstanding A Ordinary and common shares of the Company o n a 220 for 1 basis . In accordance with IAS 33, the earnings per share calculations have been presented for the stock split retrospectively. In connection with the merger, in order to achieve an exchange ratio of one LMDX common share for each CAH share, the Company effected a subdivision, immediately prior to the merger, of all issued, and authorized but unissued, ordinary shares and common shares at a ratio of 1.60806264 :1. During September 2021, the Company completed its merger ( Note 28) and all outstanding convertible instruments at the time of the merger converted into A ordinary and Common shares. In July 2022, the Group closed a public stock offering. The gross proceeds from the offering were $ 75 million. In addition to the shares being sold in the public offering, the Group also sold additional shares to raise gross proceeds of approximately $ 25 million in a concurrent private placement to one of its existing investors, the Bill & Melinda Gates Foundation. The underwriters of the public offering had a 30 -day option to purchase additional common shares at the public offering price and purchased $ 7 million of shares in August 2022. In total, the Group received net proceeds of approximately $ 98 million after fees and commissions. Translation reserve The translation reserve comprises all foreign exchange differences arising since the date of incorporation from the translation of the financial statements of operations with functional currencies different from the Company. Other reserves Other reserves are comprised of warrants and debt conversion rights. On September 28, 2016, the Company amended its Secured Fixed Rate Loan Notes and granted the Acquisition Note Holder ( Note 17 ) the right to convert 50 % of the principal amount of the Acquisition Notes into A Ordinary Shares of the Company at a conversion prices of $ 611.63 per share. The issue date fair value of the loan conversion rights is included in Other reserves. In 2018, the Acquisition Note Holder converted 25 % of the principal amount and the Company issued 1,586 A Ordinary shares. In 2019, the Acquisition Note Holder converted the remaining 25 % of the principal amount and the Company issues 1,587 A Ordinary Shares. During 2018, the Company issued 212,718 Preferred Shares ( Note 16 ), which have been treated as a compound instrument in accordance with IFRS 9. The conversion feature of the Preferred Shares has been included in Other reserves at an issue date fair value of $ 47,264 . During 2019, as part of its senior debt offering, as described in Note 17 , the Company issues 2,284 warrants to purchase it’s A Ordinary shares at a fixed price of $ 1,459.89 per share. During 2019, the Company issued convertible notes ( Note 17 ), which have been treated as a compound instrument in accordance with IFRS 9. The conversion feature of the convertible notes has been included in Other reserves at an issue date fair value of $ 17,065 . During 2020, as part of its 2020 Convertible Notes ( Note 17 ) the Company issued 16,528 warrants to acquire Common Shares at a strike price of $ 1,793.38 . During October 2020, as part of its 2020 Senior Secured Loan ( Note 17 ) the Company issued 1,000 warrants to acquire Common shares at a strike price of $ 4,644.96 . During March 2021, as part of its 2021 Senior Secured Loan ( Note 17 ) the Company issued the warrants to purchase up to 1,485,848 common shares at an exercise price equal to $ 10.00 per common share. On July 22, 2022, the Company amended its 2021 Senior Secured Loan to adjust the exercise price of the original warrants from $ 10.00 per common share to $ 1.75 per common share. The fair value of the loan conversion rights is included in other reserves.

Share Based Payments

Share Based Payments	12 Months Ended
	Dec. 31, 2022
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Share Based Payments	15. SHARE BASED PAYMENTS Share options are granted to directors, employees and certain service providers. The share options have a vesting period of 1 - 4 years with shares being exercisable pro rata per year from the date of issue. All share options granted have a contractual life of 10 years from the date of grant. Share options are settled in equity. For the employee based share options, if the owner of the share option ceases to be employed by the Company, in most cases the option lapses within a short period of departure of such employee. 8,561,133 share options have been forfeited to date. Management has not anticipated any stock options to be forfeited due to termination of employment prior to the assumed exercise date. Movements on number of share options and their related exercise price are as follows: NUMBER OF WEIGHTED Outstanding at January 1, 2021 57,212,650 $ 2.09 Granted 26,557,293 16.45 Exercised ( 104,200 ) ( 1.00 ) Forfeited ( 92,112 ) ( 9.72 ) Outstanding at December 31, 2021 83,573,631 6.72 Granted 22,755,235 5.01 Exercised ( 3,494,254 ) ( 2.43 ) Forfeited/Expired ( 3,632,769 ) ( 5.35 ) Outstanding at December 31, 2022 99,201,843 6.45 Exercisable at December 31, 2021 66,322,324 5.28 Exercisable at December 31, 2022 71,900,277 $ 6.54 On February 1, 2021, the Board of Directors of the Company approved a stock split of the issued and outstanding A Ordinary and common shares of the Company on a 220 for 1 basis. In accordance with IAS 33, the earnings per share calculations have been presented for the stock split retrospectively. In connection with the merger, in order to achieve an exchange ratio of one LMDX common share for each CAH share, the Company effected a subdivision, immediately prior to the merger, of all issued, and authorized but unissued, ordinary shares and common shares at a ratio of 1.60806264:1. On January 15, 2021, the Company granted “founder options” over ordinary shares to each of the three Founder Directors. Each Founder Director was granted a fully vested option over 5,235,851 ordinary shares with an exercise price of $ 16.96 per ordinary share. On April 15, 2021, the Company granted each Founder Director a further option over 2,819,577 ordinary shares with an exercise price of $ 17.05 per ordinary share. These options will vest over a two year period subject to the satisfaction of performance conditions. In 2022, 3,494,254 options (2021: 104,200 ) were exercised at a weighted average exercise price of $ 2.43 (2021: $ 1.00 ). The options outstanding at December 31, 2022 have an exercise price in the range of $ 0.20 to 17.05 (2021: $ 0.20 to 17.05 ) and a weighted average contractual life of 6.48 years (2021: 6.63 ). Share based compensation expense of $ 7,115 (2021: $ 2,406 , 2020: $ 1,890 ) has been charged to Research and development expenses and $ 26,707 (2021: $ 31,503 , 2020: $ 1,301 ) to Selling, marketing and administrative expenses. Employee Stock Purchase Plan ("ESPP") The 2021 Employee Stock Purchase Plan (the “2021 ESPP”) was adopted by the Board of Directors, and was approved by the stockholders in January 2022. The first offering period under the 2021 ESPP began November 2021 and shares were first purchased under this plan on January 31, 2022. The 2021 ESPP permits a participating employee to make contributions to purchase shares of common stock by having withheld from his or her salary an amount between 1 % and 15 % of compensation. Under the 2021 ESPP, eligible employees of the Company may elect to participate before the start date of a quarterly offering period. On each purchase date during an offering period, a participating employee ’s contributions will be used to purchase up to 3,500 shares of the Company’s common stock for such participating employee at a 15 % discount from the fair market value, as defined i n the 2021 ESPP, of such stock. In addition to the 3,500 share purchase limit, the value of shares purchased under the plan by a participating employee cannot exceed $ 25,000 in any calendar year. The Company initially reserved 15,265,380 common shares for issuance under the 2021 ESPP. The 2021 ESPP provides that the number of shares reserved and available for issuance under the 2021 ESPP will automatically increase on each January 1, beginning on January 1, 2022, by an amount equal to the lesser of (i) 50,000,000 common shares, and (ii) a number of common shares reflecting 5 % of the Company’s fully diluted share capital as of such date. This number is subject to adjustment in the event of a reorganization, recapitalization, reclassification, share dividend, share split, reverse share split or other similar change in the Company’s capitalization. During the year ended December 31, 2022, the Company issued shares of common stock under the 2021 ESPP as follows: Offering Period Purchase Date Number of Shares Purchase Price February 1, 2022 34,858 $ 7.47 May 1, 2022 145,702 $ 4.06 July 29, 2022 149,342 $ 1.30 October 31, 2022 908,087 $ 0.82 Total 2022 1,237,989

Preferred Shares

Preferred Shares	12 Months Ended
	Dec. 31, 2022
Statement of changes in equity [abstract]
Preferred Shares	16. PREFERRED SHARES PREFERRED DIVIDENDS TOTAL Balance at January 1, 2020 $ 221,927 $ 26,713 $ 248,640 Issuance, net of related costs 162,401 — 162,401 Accretion of issuance costs 7,751 — 7,751 Dividends accrued — 23,578 23,578 Fair value adjustment of convertible feature 9,351 — 9,351 Balance at December 31, 2020 401,430 50,291 451,721 Accretion of issuance costs 8,498 — 8,498 Dividends accrued — 16,156 16,156 Converted to Share Premium from Merger ( 409,928 ) ( 66,447 ) ( 476,375 ) Balance at December 31, 2021 $ - $ - $ - Series A Preferred Shares In July 2018, the Company’s Board of Directors authorized the Company to raise up to $ 300 million through the issue of up to 236,353 new Series A 8 % Cumulative Convertible Preferred Shares (“Series A Preferred Shares”). The outstanding Series A Preferred Shares have been treated as a compound instrument in accordance with IFRS 9 as the Company has a contractual obligation to deliver: i) cash upon maturity; and/or ii) a requirement to deliver A Ordinary shares upon conversion. The Series A Preferred Shares are convertible into A Ordinary shares at the option of the holder and mandatorily convertible into A Ordinary shares upon listing on a public market if at a price above the liquidation preference and accrued and unpaid dividends. Each Series A Preferred Share, including any accrued dividends, is convertible into one A Ordinary share. In accordance with IFRS 9, the redemption feature qualifies as a liability at fair value with the residual proceeds allocated to conversion feature recorded within equity as Other reserves. The Series A Preferred Shares accrue an 8 % cumulative annual dividend until the earlier of (i) the date seven years from their issue (ii) the date the Preferred Shares are converted in accordance with their terms or (iii) the date the Company is liquidated. No dividends will be paid on the A Ordinary Shares for so long as the Preferred Shares are in issue. The Series A Preferred Shares carry a preferential right to share in the proceeds of a liquidation of the Company, and will rank senior to the A Ordinary Shares and the Common Shares of the Company on liquidation. Each of the Series A Preferred Shares shall automatically convert to A Ordinary Shares in connection with an IPO or sale of the Company, provided that the value of an A Ordinary Share at that time is not less than the aggregate of the issue price of such Preferred Share and the dividend accrued on each such Preferred Share. Each Preferred Shareholder may convert their Preferred Shares to A Ordinary Shares at any time. During 2018, the Company issued a total of 212,718 Series A Preferred Shares. Loan Noteholders of the Company’s 12 % Loan Notes were given the opportunity to convert the proceeds of the prepayment of their Loan Notes to subscribe for Series A Preferred Shares. An amount of $ 39,672 , representing the principal and accrued interest, was converted from Loan Notes into Preferred Shares. The issue date fair value of the conversion feature of the Series A Preferred Shares has been recorded a s $ 47,264 i n Other reserves ( Note 14 ). One of the investors in the Series A Preferred Shares had the right to subscribe for an additional $ 30,000 of Series A Preferred Shares on or before June 18, 2019 at the fair market value on the date of subscription. This option expired in 2019 without being exercised. Note 28 ), al l outstanding Series A Preferred Shares converted into A Ordinary Shares on a one to one basis . Series B Preferred Shares In October 2020, the Company’s Board of Directors authorized the Company to raise up to $ 200 million through the issue of up to 40,000 new Series B 8 % Cumulative Convertible Preferred Shares (“Series B Preferred Shares”). The Series B Preferred Shares accrue an 8 % cumulative annual dividend until the earlier of (i) the date seven years from their issue (ii) the date the Preferred Shares are converted in accordance with their terms or (iii) the date the Company is liquidated. No dividends will be paid on the A Ordinary Shares for so long as the Preferred Shares are in issue. The Series B Preferred Shares carry a preferential right to share in the proceeds of a liquidation of the Company, and will rank senior to the A Ordinary Shares and the Common Shares of the Company and pari passu with the Series A Preferred Shares on liquidation. Each of the Series B Preferred Shares shall automatically convert to Common Shares in connection with an IPO or sale of the Company at a share price not more than the fully diluted share capital divided by $ 4 billion and not less than the fully diluted share capital divided by $ 6.4 billion. Each Preferred Shareholder may convert their Preferred Shares to Common Shares at any time. The variable conversion feature constitutes an embedded derivative as the conversion feature is a component of the host instrument that would allow for the cash flows of the combined instrument to be changed according to the value of a financial variable. In accordance with IFRS 9, the Company has elected to record the entire instrument at fair value through profit or loss. The change in fair value of $ nil (2021: $ 48,956 , 2020 : $ 9,351 ) has bee n charged to finance expenses. During 2020, the Company issued a total of 33,008 Series B Preferred Shares for gross proceeds of $ 164.5 million r ( Note 28 ), Series B Preferred Shares converted into 12,543,492 Common Shares.

Debt

Debt	12 Months Ended
	Dec. 31, 2022
Borrowings [abstract]
Debt	17. DEBT This note provides information about the contractual terms of the Group’s interest-bearing loans and borrowings, which are measured at amortized cost. CURRENCY NOMINAL YEAR OF 2021 2021 2021 2022 2022 2022 Unsecured Loan USD 2.00 % 2024 $ 18,000 $ 14,242 $ 14,557 $ 18,000 $ 15,508 $ 14,629 2021 Senior Secured Loans USD 8.00 % 2024 300,000 286,815 283,893 300,000 296,553 275,925 2022 Convertible Notes USD 6.00 % 2027 — — — 56,500 54,418 49,476 Instrument Financing Loans EUR 1.70 - 2.60 % 2022 - 2023 263 263 263 76 76 76 2021 Senior Secured Loan On March 23, 2021, the Group refinanced the $ 100,000 in outstanding amounts under the 2020 Senior Secured Loan and the $ 40,000 borrowed in January 2021 with a $ 300,000 loan (“2021 Senior Secured Loan”). The loan mature s in three year s, bears interest at 8 % annually, paid quarterly and includes a facility fee, due upon repayment, of $ 4.5 million. Debt issuance costs were recorded as a reduction of the proceeds. The discount on the issuance will be recognized using the effective interest method until the maturity date. In connection with the 2021 Senior Secured Loan, the Company issued warrants to purchase up to 1,485,848 common shares at an exercise price equal to $ 1.75 per common share (as amended), recorded in Other Reserves ( Note 14 ). On June 17, 2022, the Group entered into a second amendment to the 2021 Senior Secured Loan, to provide for, among other things, immediate revisions to the minimum net sales and the minimum liquidity covenants, further revisions to those covenants upon a Qualifying Financing and an increase in the facility fee to $ 9 million. In conjunction with the second amendment, the exercise price of the warrants issued in connection with the 2021 Senior Secured Loan was subject to adjustment. Upon the consummation of the Group's public offering and concurrent private placement, the exercise price of the warrants was adjusted to $ 1.75 per share. In July 2022 the Group entered into a third amendment which reduced the definition of Qualifying Financing to be at least $ 100.0 million (or its equivalent in another currency or currencies). These modifications have been determined to be non-substantial. The additional facility fee is being expensed using the effective interest rate method over the remaining term of the 2021 Senior Secured Loan and the difference in the fair value of the warrants has been recorded as a Finance Expense. 2022 Convertible Notes On March 2, 2022 the Company entered into privately negotiated subscription agreements with certain investors wherein the Company agreed to sell and the investors agreed to purchase $ 56.5 million of Convertible Senior Subordinated Notes due 2027. The notes bear annual interest of 6 % with interest payable semi-annually in arrears starting September 1, 2022 . The notes will mature on March 1, 2027 and are be convertible at the holder's option at an initial conversion rate of approximately $ 9.22 per share. Upon conversion, the Notes may be settled in cash, common shares or a combination of cash and common shares, at the Company’s election subject to certain limitations. The conversion rate may be increased on March 3, 2023 and March 3, 2024, if the average of the daily volume weighted average prices of the Common Shares over the 20 consecutive trading days immediately preceding either date is below a specified level, provided that the Conversion Rate may not be increased to a rate that exceeds approximately $ 7.25 per share . This variable conversion feature constitutes an embedded derivative as the conversion feature is a component of the host instrument that would allow for the cash flows of the combined instrument to be changed according to the value of a financial variable. In accordance with IFRS 9, the Company has elected to record the host liability as a financial liability held at amortized cost and record the embedded derivative at fair value through profit and loss. As at the issue date, and as at December 31, 2022, the embedded derivative was considered to have an immaterial value given the Company’s share price was significantly below the minimum conversion rate. Unsecured Loans On October 17, 2019, the Group issued an Unsecured Loan in the amount of $ 18,000 to a tax-exempt private foundation. The terms of the loan include restrictions on the use of the proceeds for specific programs and commitments to provide access to the Group’s future products to support the foundation’s charitable purposes. The Unsecured Loan matures on October 17, 2024 . The Unsecured Loan carries an interest rate of 2 % paid quarterly. Instrument Financing Loans Instrument financing loans are used to finance the cost of installing instruments at customer locations where the Group retains title of the instruments. Balance at January 1, 2021 $ 286,972 Changes from financing cash flows Proceeds from borrowings, net of issuance costs 2020 Senior Secured Loan 34,125 Incremental term loan 39,000 2021 Senior Secured Loan 288,513 Instrument Financing Loans 192 Repayments of borrowings 2020 Senior Secured Loan ( 100,000 ) Incremental term loan ( 40,000 ) Instrument Financing Loans ( 552 ) Total changes from financing cash flows 221,278 Other changes Reclassification of Unsecured Loan amounts to grant liability in accordance with IAS 20 ( 3,758 ) Warrants 2021 Senior Secured Loan ( 5,136 ) Conversion to equity Convertible Notes ( 61,980 ) 2021 Convertible Notes ( 125,652 ) Loss on extinguishment of debt 2020 Senior Secured Loan 3,170 Incremental term loan 1,000 Change in fair value 2021 Convertible Notes ( 52,267 ) Amortization of debt discount 2020 Senior Secured Loan 366 Convertible Notes 2,866 2021 Convertible Notes 31,075 2021 Senior Secured Loan 3,438 Foreign exchange impact Instrument Financing Loans ( 52 ) Total other changes ( 206,930 ) Balance at December 31, 2021 301,320 Less: Debt due within one year ( 191 ) $ 301,129 Changes from financing cash flows Proceeds from borrowings, net of issuance costs 2022 Convertible Notes $ 54,010 Repayments of borrowings Instrument Financing Loans ( 174 ) Total changes from financing cash flows 53,836 Amortization of debt discount Unsecured Loan 1,266 2021 Senior Secured Loan 8,454 2022 Convertible Notes 408 Amortization of debt discount arising from debt modifications 2021 Senior Secured Loan 1,284 Foreign exchange impact Instrument Financing Loans ( 13 ) Total other changes 11,399 Balance at December 31, 2022 366,555 Less: Debt due within one year ( 76 ) $ 366,479

Lease Liability

Lease Liability	12 Months Ended
	Dec. 31, 2022
Lease liabilities [abstract]
Lease Liability	18. LEASE LIABILITY 2021 2022 Due in less than one year $ 5,546 $ 8,474 Due between one and five years 25,151 23,543 Due in more than five years 16,301 13,251 Total $ 46,998 $ 45,268

Deferred Tax Asset and Liabilit

Deferred Tax Asset and Liability	12 Months Ended
	Dec. 31, 2022
Deferred tax assets and liabilities [abstract]
Deferred Tax Asset and Liability	19. DEFERRED TAX ASSET AND LIABILITY The analysis of deferred tax assets and deferred tax liabilities is as follows: 2021 2022 Deferred taxes: - Liabilities $ 779 $ 542 Total net deferred tax liabilities $ 779 $ 542 The analysis and movement of deferred tax assets and liabilities is as follows: JANUARY 1, RECOGNIZED RECOGNIZED DECEMBER 31, Deferred tax liabilities Intangible assets $ 1,238 $ ( 862 ) $ 238 $ 614 Deferred tax assets Net operating losses and other ( 459 ) 387 ( 72 ) Net deferred tax liability $ 779 $ ( 475 ) $ 238 $ 542 JANUARY 1, RECOGNIZED RECOGNIZED DECEMBER 31, Deferred tax liabilities Intangible assets $ 1,727 $ ( 383 ) $ ( 106 ) $ 1,238 Deferred tax assets Net operating losses and other ( 497 ) 197 ( 159 ) ( 459 ) Net deferred tax liability $ 1,230 $ ( 186 ) $ ( 265 ) $ 779 Deferred tax assets are recognized for tax losses carried forward to the extent that the realization of the related tax benefit through future taxable profits is probable. The realization of the tax benefit related to losses in certain jurisdictions were determined to not be probable. As such, the Group did not recognize deferred tax assets of $ 108,994 (2021: $ 78,602 )for U.K. tax losses and $ 7,757 (2021: $ 10,615 ) for U.S. temporary timing differences. The Group has material carried forward tax losses in the U.K. Losses in the U.K. do not expire. The utilization of the U.S. net operating loss carry-forwards may be subject to a substantial annual limitation under Section 382 of the Internal Revenue Code of 1986 due to ownership changes that have occurred previously or that could occur in the future. These ownership changes may limit the amount of U.S. net operating loss carry-forwards that can be utilized annually to offset future taxable income. The Company has not yet completed an evaluation of ownership changes through December 31, 2022 . To the extent an ownership change has occurred or does occurs in the future, the U.S. net operating loss carry-forwards may be subject to limitation.

Trade and Other Payables

Trade and Other Payables	12 Months Ended
	Dec. 31, 2022
Trade and other payables [abstract]
Trade and Other Payables	20. TRADE AND OTHER PAYABLES 2021 2022 Trade payables $ 59,718 $ 28,897 Accrued expenses and other liabilities 26,366 23,745 Accrued interest 6,239 7,373 Restructuring provision — 1,156 Warranty provision 5,801 4,107 Deferred revenue 1,517 999 Total trade and other payables $ 99,641 $ 66,277 Warranty Provision The Group provides standard commercial warranties on its products. Separately, the Group also periodically performs field service actions related to safety matters and other product campaigns. Pursuant to these warranties and field service actions, the Group will repair or replace products that are defective in materials or workmanship. The Group accrues the estimated cost of both base warranty coverages and field service actions at the time of sale.

Government and Other Grants

Government and Other Grants	12 Months Ended
	Dec. 31, 2022
Government And Other Grants [Abstract]
Government and Other Grants	21. GOVERNMENT AND OTHER GRANTS The Group has received grants from government and private entities. These include grants in respect of research and development activities, expansion of manufacturing capabilities and deployment of the Group’s products in certain geographical markets. The Group had liabilities of $ 11,077 and $ 12,730 as of December 31, 2022 and 2021, respectively, for these unspent grant funds. The Group has recorded $ 12,650 , $ 8,602 and $ 1,473 as a reduction in research and development expenses in 2022, 2021, and 2020 respectively, to reflect the usage of grant funds and research and development tax expenditures. As of December 31, 2022, the Group had $ 20,988 (2021: $ 26,211 ) related to a grant for manufacturing equipment, of which $ 15,796 (2021: $ 20,992 ) was classified as non-current. The Group will recognize the grant over the useful life of the equipment. In 2022, the Group reduced manufacturing expenses by $ 5,219 (2021: $ 3,784 , 2020: $ nil ). During the year ended December 31, 2022, the Group identified that the non-current portion of certain government and other grants totaling $ 15,796 as at December 31, 2021 had been presented in current liabilities. The 2021 figures have been restated to reclassify this from current to non-current liabilities. There is no impact on the group’s reported loss for the year ended December 31, 2021 from this. The Group has evaluated the effects of the error, both quantitatively and qualitatively, and concluded that the correction did not have a material impact on, nor require amendment of, any previously filed financial statements.

Financial Risk Management

Financial Risk Management	12 Months Ended
	Dec. 31, 2022
Financial Risk Management [Abstract]
Financial Risk Management	22. FINANCIAL RISK MANAGEMENT Financial liabilities not measured at fair value are calculated based on the present value of future principal and interest cash flows discounted. The Group’s activities expose it to a variety of financial risks: market risk (including currency risk and cash flow and interest rate risk), credit risk and liquidity risk. Market risk (a) Currency risk The majority of the Group’s sales and purchase transactions are denominated in either U.S. dollars or U.K. pound sterling. The exchange risk is managed by maintaining bank accounts denominated in those currencies. A 10 % strengthening of the U.K. pound sterling against the U.S. dollar at December 31, 2022 would have had an impact of increasing the loss before tax for the period by $ 9,383 on the basis that all other variables remain constant. The carrying amounts of the Group’s trade and other receivables are denominated in the following currencies: 2021 2022 US Dollars 51,568 17,126 U.K. Pounds 27,089 21,493 Euros 24,057 10,983 Colombian Pesos 3,398 3,547 Brazilian Reals 783 710 Swedish Krona 954 432 Swiss Francs 992 127 Other 957 1,559 109,798 55,977 (b) Cash flow and interest rate risk The Group has raised debt primarily on a fixed rate basis for bonds and notes in U.S. dollars. The primary objective of the Group’s interest rate management is to protect the net interest result while managing the overall cost of borrowing. The Group’s debt is carried at fixed interest rates. Credit risk Credit risk represents the risk of loss the Group would incur if operators and counterparties fail to fulfil their credit obligations. The maximum exposure to credit risk is represented by the carrying amount of each financial asset. For banks and financial institutions, the Group maintains it accounts with major international banks with “A” ratings. Credit risk relating to accounts receivable balances are managed on a case-by-case basis. At December 31, 2022 the Group has trade receivables of $ 30,406 (2021: $ 75,207 ). New clients are analyzed before standard payment and delivery terms and conditions are offered. The credit quality of the customer is assessed taking into account its financial position, past experience and other factors. The utilization of credit limits is regularly monitored. Management does not expect any material losses, beyond current amounts already included in reserves, from non-performance by these counterparties. Movement in the loss allowances against trade receivables is as follows: Loss allowance as of January 1, 2021: $ 661 Loss allowance recognized during the year 1,253 Balances written off during the year ( 222 ) Balances recovered during the year ( 11 ) Loss allowance at December 31, 2021: 1,681 Loss allowance recognized during the year 6,207 Balances written off during the year ( 3,740 ) Balances recovered during the year ( 418 ) Loss allowance at December 31, 2022: $ 3,730 At December 31, 2022 trade receivables of $ 700 (2021: $ 1,811 ) were past due but not impaired. These relate to a number of independent customers for whom there is no recent history of default. The ageing analysis of these receivables is 3 months and above . At December 31, 2022 trade receivables included 1 significant customer that accounted for 33 % of the balance. Liquidity risk Liquidity risk is the risk that the Group will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled in cash. Cash flow forecasting is performed in the operating entities of the Group and aggregated by Group Finance. Group Finance monitors rolling forecasts of the Group’s liquidity requirements to ensure it has sufficient cash to meet operational needs. Please refer to Note 2 for detail on the Group's ability to continue as a going concern including the impact of the covenants in the 2021 Senior Secured Loans. The following are the undiscounted contracted maturities of financial liabilities, including interest payments for the period ending December 31, 2022: NON-DERIVATIVE FINANCIAL EFFECTIVE YEAR OF CARRYING CONTRACTUAL LESS 1—2 2—5 Due in more than 5 years Unsecured Loan 10.55 % 2024 $ 15,508 $ 18,649 $ 360 $ 18,289 $ - $ - 2021 Senior Secured Loan 11.48 % 2024 296,553 338,800 24,333 314,467 - - 2022 Convertible Notes 6.90 % 2027 54,418 70,813 3,437 3,437 63,939 - Instrument Financing Loans 1.7 - 2.6 % 2023 76 76 76 - - - Lease liabilities 31,452 45,268 8,474 7,788 15,755 13,251 Trade and other payables 66,277 66,277 66,277 - - - Total $ 464,284 $ 539,883 $ 102,957 $ 343,981 $ 79,694 $ 13,251 The following are the undiscounted contracted maturities of financial liabilities, including interest payments for the period ending December 31, 2021: NON-DERIVATIVE FINANCIAL EFFECTIVE YEAR OF CARRYING CONTRACTUAL LESS 1—2 2—5 Due in more than 5 years Unsecured Loan 10.55 % 2024 $ 14,242 $ 15,041 $ 285 $ 285 $ 14,471 $ - 2021 Senior Secured Loan 10.02 % 2024 286,815 354,133 24,333 24,333 305,467 - Instrument Financing Loans 1.7 - 2.6 % 2022 - 2023 263 263 191 72 - - Lease liabilities 31,096 46,998 5,546 7,633 17,518 - Trade and other payables 99,641 99,641 99,641 - - - Total $ 432,057 $ 516,077 $ 129,996 $ 32,323 $ 337,456 $ -

Commitments

Commitments	12 Months Ended
	Dec. 31, 2022
Capital commitments [abstract]
Commitments	23. COMMITMENTS Capital Commitments Capital expenditure contracted for at the end of the reporting period but not yet incurred is as follows: As of December 31, 2021 As of December 31, 2022 Capital $ 15,641 $ 1,311 Inventory 43,573 7,022 Total $ 59,214 $ 8,333 The capital commitments relate to contracts to purchase property, plant and equipment

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Presentation of leases for lessee [abstract]
Leases	24. LEASES GROUP AS LESSEE The Group leases various offices and facilities. The lease terms are between 1 - 10 years . Right-of-use assets Net Carrying Amount December 31, 2021 $ 27,746 December 31, 2022 16,580 Depreciation expense for the year ended December 31, 2021 $ 5,593 December 31, 2022 6,137 During 2022, additions to right-of-use assets amounted to $ 4,888 (2021: $ 23,038 ). AMOUNTS RECOGNIZED IN PROFIT AND LOSS 2020 2021 2022 Depreciation expense of right-of-use-assets $ 2,810 $ 5,593 $ 6,137 Interest expense on lease liabilities 751 2,501 4,464 $ 3,561 $ 8,094 $ 10,601 At December 31, 2022 the Group is no t committed to any material short-term leases. Variable lease payment terms are deemed an insignificant portion of the overall liability at December 31, 2022. The total cash outflow for leases in 2022 amounted to $ 6,863 (2021: $ 5,429 , 2020 $ 3,054 ). Included in cash outflows in 2022 was lease interest expense of $ 4,464 (2021: $ 2,501 , 2020: $ 751 ). GROUP AS LESSOR During 2022, the Group entered into a sublease agreement for one of its locations. The sublease term is for 8.5 years. Upon derecognition of the right of use asset pertaining to the building, and recognition of the sublease, the Group recognized a gain on the investment of the sublease for $ 3,608 in finance income (Note 6). Lease interest income of $ 626 (2021: nil ) was recognized during the year. At December 31, 2022 the carrying amount of the investment in sublease is $ 11,421 (2021: nil ). At December 31, 2022 the maturity of lease receivables is as follows: 2021 2022 Due in less than one year $ - $ 1,255 Due between one and five years - 7,529 Due in more than five years - 5,804 Total $ - $ 14,588

Instrument Financing Agreement

Instrument Financing Agreement	12 Months Ended
	Dec. 31, 2022
Instrument Financing Agreement [Abstract]
Instrument Financing Agreement	25. INSTRUMENT FINANCING AGREEMENT On April 27, 2022 the Group consummated the first closing of a private placement offering pursuant to which it received an initial investment of $ 26.1 million in cash and entered into an Instrument Financing Agreement (the "Instrument Financing Agreement") with USB Focus Fund LumiraDx 2A, LLC, USB Focus Fund Lumira Dx 2B, LLC and certain other related investors (collectively, the "Investors"), and Pear Tree Partners, L.P. The terms of the Instrument Financing Agreement provide that the Investors may invest up to an aggregate maximum amount of $ 50 million in the Company, or such higher amount as agreed to by the Group and the Investors (the "Invested Amount"), in one or more closings, in order to fund the purchase of additional LumiraDx instruments, allowing the Group to further expand instrument placements. In consideration of such investment, the Group has agreed to pay to the Investors on a semi-annual basis and over a three-year period (subject to extension in certain events), a instrument financing payment that is equal to 20 % of the total gross amount invoiced by the Group in respect of sales of test strips for use in such funded LumiraDx instruments which are allocated to the Invested Amount by the Group in accordance with the terms of the Instrument Financing Agreement (the "Instrument Financing Payments"). If by the end of the applicable three-year term, the Investors have not received, in aggregate, Instrument Financing Payments equal to or in excess of two times the Invested Amount, the Group shall, at its sole discretion, either: (i) issue to the Investors an aggregate amount of the Group's common s hares, $ 0.0000028 par value per common share, equal in value to the difference between the Target Return and the total Instrument Financing Payments received by the Investors, at a price per Common Share equal to the volume-weight average price of the Common Shares for the 20 Nasdaq trading day period immediately following the applicable Expiry Date, but subject to a minimum price per Common Share of $ 7.25 ; or (ii) pay to the Investors the applicable Instrument Financing Shortfall in cash. 15.4 million with the Investors. 9,950 million has been charged to finance expenses in 2022. The fair value of the Instrument Financing Agreement has been determined by considering the expected payments under the agreement to derive an effective interest rate of 33 % compared to the initial balance of $ 41.5 million. The expected payments are determined by considering expected sales and placements of Instruments and future sales projections of test strips to calculate future royalty payments. These estimates take into consideration historical experience, current contractual Performance Obligations and specific known market events and trends such as competitive pricing and new product introductions. The significant unobservable inputs are the forecast placements and sales and effective interest rate. The estimated fair value would increase if the forecast placements and/or sales were higher. If actual future results vary, these estimates may need to be adjusted, with an effect on the liability balance and finance income/expense in the period of the adjustment.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Disclosure of transactions between related parties [abstract]
Related Party Transactions	26. RELATED PARTY TRANSACTIONS During 2022, Zwanziger Family Ventures subscribed to the 2022 Convertible Notes issued by the Company. At December 31, 2022, the Company had accrued interest on the Zwanziger Family Ventures note of $ 41 (2021: $ nil ). The Company’s Directors are the Key Management Personnel for the Group. The total Director’s emoluments for 2022 were $ 1,311 (2021: $ 30,197 , 2020: $ 661 ). Included in the Director’s emoluments for 2022 is $ nil of stock compensation expense (2021: $ 28,376 , 2020: $ 62 ). 2020 2021 2022 Salaries and wages $ 537 $ 1,743 $ 1,267 Stock compensation expense 62 28,376 $ - Pension and other post-employment benefits 33 60 $ 27 Other employee benefits 29 18 $ 17 Total $ 661 $ 30,197 $ 1,311 For the purposes of these remuneration disclosures the values for equity compensation plans are calculated based on the fair value used in Note 15 .

Ultimate Controlling Party

Ultimate Controlling Party	12 Months Ended
	Dec. 31, 2022
Ultimate Controlling Party [Abstract]
Ultimate Controlling Party	27. ULTIMATE CONTROLLING PARTY No one party or Company of shareholders has a controlling interest in the Company.

Listing Expenses

Listing Expenses	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about business combination [abstract]
Listing Expenses	28. LISTING EXPENSES As described in Note 2 , the Merger led to a share listing expense. The Company issued shares with a fair value of $ 52.5 million to CAH shareholders, comprised of the fair value of the Company’s shares that were issued to CAH shareholders of $ 9.89 per share. In exchange, the Company received the identifiable net assets held by CAH, which had a fair value upon closing of $ 24.9 million. The excess of the fair value of the equity instruments issued over the fair value of the identified net assets received, represents a non-cash expense in accordance with IFRS 2. This one-time expense as a result of the transaction, in the amount of $ 27.6 million, is recognized as a share listing expense presented as part of the financial result within the Consolidated Statement of Profit or Loss. In addition, the Company incurred other transaction related expenses of $ 8.6 million. Amount Number of Shares (a) Shares issued to CAH shareholders 5,307,607 (b) Opening price of LMDX shares on NASDAQ as of September 29, 2021 $ 9.89 (c) Fair value of LMDX shares issued to CAH shareholders (a * b) 52,492 (d) CAH cash in trust 38,244 (e) CAH other assets 325 (f) CAH liabilities ( 13,683 ) (g) Net assets of CAH (d + e + f) 24,886 IFRS 2 listing expense (c - g) $ 27,606

Restructuring and Impairment

Restructuring and Impairment	12 Months Ended
	Dec. 31, 2022
Restructuring And Impairment [Abstract]
Restructuring and Impairment	29. RESTRUCTURING AND IMPAIRMENT During 2022, the overall market for COVID testing declined throughout the year. As COVID and COVID-related testing products were a significant portion of the Group’s revenue, in response the Group undertook actions to align its operations with customer demands. Restructuring actions and costs in 2022 included headcount reductions and facility consolidations in an effort to streamline operations; the elimination of certain product development projects; and write downs of excess inventories due to lower than expect COVID demand and inventory for future product offerings not currently being developed. In addition to the restructuring actions undertaken, as discussed in Note 11, the Group recorded impairment charges related to excess manufacturing capacity. Restructuring and impairment charges have been recorded in the Statement of Profit and Loss in 2022 as follows: Excess Impairments Restructuring Inventories Total Cost of Sales 49,437 787 46,887 97,111 Research and development expenses - 1,599 - 1,599 Selling, marketing and administrative expenses - 1,033 - 1,033 Total 49,437 3,419 46,887 99,743

Event After the Reporting Perio

Event After the Reporting Period	12 Months Ended
	Dec. 31, 2022
Disclosure of non-adjusting events after reporting period [abstract]
Event After the Reporting Period	30 . EVENT AFTER THE REPORTING PERIOD On February 22, 2023, the Group entered into a fourth amendment to the 2021 Senior Secured Loan to provide for a waiver of the quarterly revenue covenant for March 31, 2023 and for the minimum liquidity covenant through June 15, 2023. On April 6, 2023, the Group announced its Strategic Refocus and Cost Restructuring Program ("the Program") aimed at reducing its scale and operations to pre-pandemic levels. Under this cost reduction program, the Group expects to further reduce its global workforce by approximately 40 %, including full-time, part-time and contractor positions. The changes in workforce include adjusting to reduced COVID-19 related production volumes and focusing on streamlining operations in commercial and R&D activities while preserving core functions for revenue generation. Given the Program was announced after the reporting period, it is considered to be a non-adjusting event. At this stage, the financial effects of the Program cannot be fully estimated.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Disclosure of changes in accounting estimates [abstract]
Basis of preparation of Financial Statements	2.1 Basis of preparation of Financial Statements The Financial Statements of LumiraDx Limited have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). These Financial Statements were authorized for issue by the Board on May 1, 2023. The Financial Statements have been prepared under the historical cost convention. The preparation of Financial Statements in conformity with IFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated Financial Statements, are disclosed in Note 3 . LumiraDx Limited was incorporated on August 24, 2016. On September 29, 2016, the Company acquired all of the outstanding shares of LumiraDx Holdings Limited in a share for share exchange. LumiraDx Holdings Limited was incorporated on September 1, 2014. The consolidated Financial Statements of LumiraDx Limited have been prepared as if the share exchange had occurred on September 1, 2014 to reflect the continuous operations of the Company. Going concern The financial statements have been prepared on a going concern basis which the directors consider to be appropriate for the following reasons. During the year ended December 31, 2022 the Group incurred a loss for the year of $ 447,605 (2021: $ 100,755 ), and operating cash outflows of $ 162,108 ( 2021: $ 134,583 ). As of December 31, 2022 the Group had net liabilities of $ 105,375 (2021: ($ 162,596 )). The Group has financed its operations principally through issuances of debt and equity securities, and the Group requires ongoing additional funding to continue to develop its commercial operations and research and development projects for future products. The directors have prepared cash flow forecasts for a period of at least 12 months from the date of approval of these financial statements which indicate that the Group will require additional funding to continue as a going concern and that the covenants on the 2021 Senior Secured Loan will not be met. Therefore, the Group would be required to obtain waivers of covenant violations or restructure existing debt obligations. The 2021 Senior Secured Loan matures in March 2024 and contains customary covenants including achieving certain revenue levels throughout the term of the loan and maintaining minimum liquidity levels. On June 17, 2022, the Group entered into a second amendment to the 2021 Senior Secured Loan, to provide for, among other things, immediate revisions to the minimum net sales and the minimum liquidity covenants. On February 22, 2023, the Group entered into a fourth amendment to the 2021 Senior Secured Loan to provide for a waiver of the quarterly revenue covenant for March 31, 2023 and for the minimum liquidity covenant through June 15, 2023. For the remaining 2023 revenue covenant and quarterly liquidity levels, the Group’s short-term revenue prospects and liquidity levels will vary with the amount of demand for its SARS-CoV-2 products as well as the Group’s ability to increase sales for non-SARS-CoV-2 products but the current forecasted combined revenue amounts are not expected to be sufficient to meet the existing covenants. The directors believe that the Company will be able to obtain waivers of covenant violations, and either restructure the existing obligations or raise additional capital, although there are no guarantees that these will be achieved. Therefore, the directors believe the Group and the Company will be able to meet their liabilities as they fall due for the going concern period and have therefore prepared the financial statements on a going concern basis. As discussed in Note 30 , the Group has also taken steps through its Strategic Refocus and Cost Restructuring Program to further reduce costs. However, these circumstances represent a material uncertainty that may cast significant doubt on the Group's and the Company’s ability to continue as a going concern and therefore, to continue realizing their assets and discharging their liabilities in the normal course of business. The financial statements do not include any adjustments that would result from the basis of preparation being inappropriate. The Merger On April 6, 2021 , the Company entered into an initial business combination agreement (“the Merger”) with CA Healthcare Acquisition Corp. (“CAH”), a publicly-held special purpose acquisition company. The shareholders of CAH agreed to exchange their interests for new common shares in the share capital of the Company. Prior to the Merger, CAH was a newly-formed shell with no active trade or business, and all relevant assets, liabilities, income and expenses. Because CAH is not considered a business, the merger is not considered a business combination, and instead is accounted for as a reverse recapitalization, whereby the Company issues shares in exchange for the net assets of CAH represented by cash, which had a value of approximately $ 38,000 upon closing of the transaction, and its listed status. The excess of the fair value of the equity instruments issued by the Company over the identifiable net assets of CAH represents payment for the listing status and is recorded as a listing expense in the income statement under IFRS 2 Share-based Payment . The Merger completed on September 28, 2021 (the “acquisition date”). At the acquisition date, the Company became the ultimate legal parent of CAH. The Company’s common shares are traded on The Nasdaq Global Market under the ticker symbol LMDX and its warrants are traded under LMDXW. The Company’s A Ordinary shares are not publicly traded.
Basis of consolidation	2.2 Basis of consolidation The consolidated Financial Statements consolidate the Financial Statements of LumiraDx Limited and its subsidiary undertakings made up to December 31, 2022, 2021, and 2020. Subsidiaries are all entities over which the Company has control. The Company controls an entity when the Company is exposed to, or has rights to, variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Subsidiaries are fully consolidated from the date on which control is transferred to the Company. They are deconsolidated from the date that control ceases. The Group applies the acquisition method to account for business combinations. The consideration transferred for the acquisition of a subsidiary is the fair values of the assets transferred, the liabilities incurred to the former owners of the acquiree and the equity interests issued by the Group. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consideration arrangement. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The Group recognizes any non-controlling interest in the acquiree on an acquisition-by-acquisition basis, either at fair value or at the non-controlling interest’s proportionate share of the recognized amounts of acquiree’s identifiable net assets. Acquisition-related costs are expensed as incurred. If the business combination is achieved in stages, the acquisition date carrying value of the acquirer’s previously held equity interest in the acquiree is re-measured to fair value at the acquisition date; any gains or losses arising from such re-measurement are recognized in the consolidated statement of comprehensive loss. Any contingent consideration to be transferred by the Group is recognized at fair value at the acquisition date. Subsequent changes to the fair value of the contingent consideration that is deemed to be an asset or liability is recognized in accordance with IFRS 9 in the consolidated statement of comprehensive loss. Contingent consideration that is classified as equity is not re-measured, and its subsequent settlement is accounted for within equity. Inter-company transactions, balances and unrealized gains on transactions between Group companies are eliminated. Unrealized losses are also eliminated. When necessary, amounts reported by subsidiaries have been adjusted to conform with the Group’s accounting policies. Investments in subsidiaries are accounted for at cost less impairment. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the Group.
Investments	2.3 Investments The major investments of the Group are listed in Note 9 . Ownership interests equal voting rights. The Group assesses investments for impairment whenever events or changes in circumstances indicate that the carrying value of an investment may not be recoverable. If any such indication of impairment exists, the Group makes an estimate of the recoverable amount. If the recoverable amount of the cash-generating unit is less than the value of the investment, the investment is considered to be impaired and is written down to its recoverable amount. Any impairment loss is recognized immediately in profit or loss. Investments in equity instruments are required to be measured at fair value through profit or loss with the irrevocable option at inception to present changes in fair value in other comprehensive loss.
Changes in accounting policy and disclosure	2.4 Changes in accounting policy and disclosure In 2022 the Group did not implement, nor were they aware of, any new accounting pronouncements that had a material impact on the Group’s financial statements.
Revenue recognition	2.5 Revenue recognition The Group’s revenue is generated primarily from the sale of diagnostic products, including instruments and consumables. The Group’s services revenue includes the maintenance on software licenses, access to hosted cloud offerings and training, support and other services related to the Group’s diagnostic products. Revenue from the sale or lease of goods and services rendered are recognized when a promise in a customer contract (“Performance Obligation”) has been satisfied by transferring control of the promised goods and services to the customer. Control of a promised good or service refers to the ability to direct the use of, and to obtain substantially all of the remaining benefits from, those goods or services. Control is usually transferred upon shipment or upon receipt of goods by the customer, or as services are rendered, in accordance with the delivery and acceptance terms agreed with the customers. The amount of revenue to be recognized (“Transaction Price”) is based on the consideration the Group expects to receive in exchange for its goods and services, excluding amounts collected on behalf of third parties such as value added taxes or other taxes directly linked to sales. If a contract contains more than one Performance Obligation, the Transaction Price is allocated to each Performance Obligation based on their relative standalone selling prices. The determination of the standalone selling price requires judgment. The Group’s determination of the standalone selling price for each Performance Obligation varies based on the geography and customer type. Generally, the standalone selling prices are based on observable prices. When observable prices are not available, the standalone selling price for products and services and for determination of amounts allocated for lease consideration in contracts with customers is based on a cost-plus margin approach. Instruments may be sold together with other goods such as test strips, reagents and other consumables as well as services under a single contract or under several contracts that are combined for revenue recognition purposes. Revenue is recognized upon satisfaction of each of the Performance Obligations in the contract.
Research and development	2.6 Research and development Expenditure on research and development activities is recognized in profit or loss as incurred. The Group will capitalize development expenditures once the Group incurs expenditures related to technologies or products under development with proven technical feasibility. The development projects undertaken by the Group are subject to technical, regulatory and other uncertainties, such that, technical feasibility is deemed not to have been met prior to obtaining marketing approval by the regulatory authorities in major markets.
Foreign Currency Translation	2.7 Foreign Currency Translation (a) Functional and presentation currency Items included in each of the Financial Statements of the Group’s entities are measured using the currency of the primary economic environment in which the entity operates (“functional currency”). The Group Financial Statements are presented in U.S. Dollars which is the Group’s presentation currency. (b) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where such items are re-measured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the statement of profit and loss and comprehensive loss. All foreign exchange gains and losses are presented in the income statement within Finance income and Finance expense. (c) Group companies The results and financial position of all the Group entities (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as comprehensive loss follows: • assets and liabilities for each Statement of Financial Position presented are translated at the closing rate at the date of that Statement of Financial Position; • income and expenses for each statement of comprehensive loss are translated at average exchange rates (unless this average is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the dates of the transactions); and • all resulting exchange differences are recognized in other comprehensive loss. Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the closing rate. Exchange differences arising are recognized in other comprehensive loss.
Property, Plant and Equipment	2.8 Property, Plant and Equipment All property, plant and equipment is stated at historical cost less depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the items. Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. All other repairs and maintenance are charged to the Statement of Profit and Loss and Comprehensive Loss during the financial period in which they are incurred. No depreciation is charged on assets in the course of construction ahead of being available for use. Depreciation on assets is calculated using the straight-line method to allocate their cost or revalued amounts to their residual values over their estimated useful lives, as follows: • Land and buildings—length of the lease up to 15 years • Plant and equipment— 3 - 15 years • Fixtures and fittings— 3 - 7 years The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount. Gains and losses on disposal are determined by comparing proceeds with carrying amount. These are included in the Statement of Profit and Loss and Comprehensive Loss.
Right-of-Use Assets	2.9 Right-of-Use Assets The Group assesses whether a contract is or contains a lease at inception of a contract. The Group recognizes a right-of-use asset and a corresponding lease liability with respect to all lease agreements in which it is the lessee, except for short-term leases (defined as leases with a lease term of 12 months or less) and leases of low value assets. For these leases, the Group recognizes the lease payments as an operating expense on a straight-line basis over the term of the lease unless another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the Group uses its incremental borrowing rate which is based on the Group’s recent borrowings. Lease payments included in the measurement of the lease liability comprise: • fixed lease payments (including in-substance fixed payments), less any lease incentives; • variable lease payments that depend on an index or rate, initially measured using the index or rate at the commencement date; • the amount expected to be payable by the lessee under residual value guarantees; • the exercise price of purchase options, if the lessee is reasonably certain to exercise the options; and • payments of penalties for terminating the lease, if the lease term reflects the exercise of an option to terminate the lease. The lease liability is presented as a separate line in the consolidated statement of financial position. The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect the lease payments made. The Group remeasures the lease liability, making a corresponding adjustment to the related right-of-use asset) whenever: • the lease term has changed or there is a change in the assessment of exercise of a purchase option, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate. • the lease payments change due to changes in an index or rate or a change in expected payment under a guaranteed residual value, in which cases the lease liability is measured by discounting the revised lease payments using the initial discount rate (unless the lease payments change is due to a change in a floating interest rate, in which case a revised discount rate is used). • a lease contract is modified and the lease modification is not accounted for as a separate lease, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate. The Group did not make any such adjustments during the periods presented. The right-of-use assets comprise the initial measurement of the corresponding lease liability, lease payments made at or before the commencement day and any initial direct costs. They are subsequently measured at cost less accumulated depreciation and impairment losses. Whenever the Group incurs an obligation for costs to dismantle and remove a leased asset, restore the site on which it is located or restore the underlying asset to the condition required by the terms and conditions of the lease, a provision is recognized and measured under IAS 37 Provisions, Contingent Liabilities and Contingent Assets . The costs are included in the related right-of-use asset, unless those costs are incurred to produce inventories. Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. If a lease transfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Group expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. The depreciation starts at the commencement date of the lease. The right-of-use assets are presented as a separate line in the consolidated statement of financial position. The Group applies IAS 36 Impairment of Asset s to determine whether a right-of-use asset is impaired and accounts for any identified impairment loss as described in Note 2.10 (d) . Variable rents that do not depend on an index or rate are not included in the measurement the lease liability and the right-of-use asset. The related payments are recognized as an expense in the period in which the event or condition that triggers those payments occurs and are recorded as an operating expense in the Consolidated Statement of Profit and Loss and Comprehensive Loss. As a practical expedient, IFRS 16 permits a lessee not to separate non-lease components, and instead account for any lease and associated non-lease components as a single arrangement. The Group has not used this practical expedient.
Intangible assets	2.10 Intangible assets (a) Goodwill Goodwill arises on the acquisition of businesses and represents the excess of the consideration transferred over the fair value of the identifiable net assets acquired. If the total of consideration transferred, non-controlling interest recognized and previously held interest measured at fair value is less than the fair value of the net assets of the subsidiary acquired, in the case of a bargain purchase, the difference is recognized directly in the income statement. For the purpose of impairment testing, goodwill acquired in a business combination is allocated to each of the cash generating units (“CGUs”), or groups of CGUs, that is expected to benefit from the synergies of the combination. Each unit or group of units to which the goodwill is allocated represents the lowest level within the entity at which the goodwill is monitored for internal management purposes. Goodwill is monitored at the operating segment level. Currently the Group operates in a single segment and the goodwill is assessed at a single CGU. Goodwill impairment reviews are undertaken annually or more frequently if events or changes in circumstances indicate a potential impairment. The carrying value of the CGU containing the goodwill is compared to the recoverable amount, which is the higher of value in use and the fair value less costs of disposal. Any impairment is recognized immediately as an expense and is not subsequently reversed. (b) Patents Acquired patents and patent applications are shown at acquired cost less accumulated amortization. Amortization will be calculated using the straight line method to allocate the cost of patents over their estimated useful economic lives, calculated as the lower of management’s estimated useful life or the time remaining on the granted patent, once brought into use. (c) Intangible assets acquired in a Business Combination Intangible assets acquired in a business combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date (which is regarded as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination are reported at cost less accumulated amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired separately. Separately recognized intangible assets comprise customer relationships and contracts, supplier relationships, technology and software. Amortization is calculated using the straight line method over the intangible assets estimated useful life. Customer related intangibles and supplier relationships are amortized over 7 to 10 years . Technology and software are amortized over 8 to 10 years . (d) Impairment of Non-Financial Assets Assets not ready for use are not subject to amortization and are tested annually for impairment. Assets that are subject to amortization or depreciation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash-generating units). Non-financial assets other than goodwill that suffered impairment are reviewed for possible reversal of the impairment at each reporting date.
Financial instruments	2.11 Financial instruments (a) Classification The Group classifies its financial instruments in the following categories (as disclosed in Note 22 ): amortized cost or fair value through profit or loss (equity investments). Financial assets and liabilities are recognized when the Group becomes a party to the contractual provisions of the instrument. Financial liabilities at amortized cost comprise trade and other payables, loans and other financial liabilities. (b) Recognition and Measurement At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition of the financial asset. Subsequently, loans and receivables are measured at amortized cost (with the exception of equity investments which are measured at fair value through profit or loss) using the effective interest method less a provision for impairment. The Group’s financial liabilities consist of trade and other payables, notes payable and preferred shares. These financial instruments are assessed under IFRS 9, to determine if the instrument qualifies to be accounted for under the fair value through profit or loss (“FVTPL”) method or at amortized cost. Financial liabilities held at amortized cost are initially recognized at the amount to be required to be paid, less, when material, a discount to reduce the payables to fair value. Financing costs are recorded as a reduction of the proceeds from the financing. If the costs relate to more than one element of a financing transactions, the financing costs are recorded as a proportional reduction of the proceeds of the separate elements. Financial liabilities are subsequently measured at amortized cost using the effective interest method. Financial liabilities held at FVTPL are initially recognized at fair value. After initial recognition, these financial liabilities are re-measured at FVTPL using an appropriate valuation technique. Financial liabilities are classified as current liabilities if payment is due within twelve months. Otherwise, they are presented as non-current liabilities. (c) Derecognition The Group derecognizes a financial asset when the contractual rights to the cash flows from the asset expire, or it transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of the ownership of the financial asset are transferred. Any interest in transferred financial assets that is created or retained by the Group is recognized as a separate asset or liability. Derecognition also takes place for certain assets when the Group write-off balances pertaining to the assets deemed to be uncollectible. The Group derecognizes a financial liability when its contractual obligations are discharged, cancelled or expire. Where there has been a significant modification of a financial liability the Group derecognizes the original financial liability and recognizes the modified liability at fair value with any difference between the amortized cost of the derecognized liability and the fair value of the modified liability being recognized in comprehensive loss. (d) Impairment of financial assets The Group recognizes loss allowances for expected credit losses ("ECLs") on financial assets measured at amortized cost. The Group measures loss allowances at an amount equal to lifetime ECL. When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECL, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis, based on the Group’s historical experience and informed credit assessment and including forward-looking information. Measurement of ECLs ECLs are a probability-weighted estimate of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e., the difference between the cash flows due to the entity in accordance with the contract and the cash flows that the Group expects to receive). Credit-impaired financial assets At each reporting date, the Group assesses whether financial assets carried at amortized cost and debt securities at FVOCI are credit-impaired. A financial asset is ‘credit-impaired’ when one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Write-offs The gross carrying amount of a financial asset is written off (either partially or in full) to the extent that there is no realistic prospect of recovery.
Inventories	2.12 Inventories Inventories are stated at the lower of cost and net realizable value. The cost of finished goods, work in process includes raw materials, direct labor and other directly attributable costs and overheads based upon the normal capacity of production facilities. Cost is determined using the weighted average method. Net realizable value is the estimated selling price less cost to completion and se lling expenses. The Group has concluded that inventory provisions are a critical estimate, see Note 3 for further information.
Trade and other receivables	2.13 Trade and other receivables Trade receivables are amounts due from customers for merchandise sold or services performed in the ordinary course of business. If collection is expected in one year or less (or in the normal operating cycle of the business if longer), they are classified as current assets. If not, they are presented as non-current assets. Trade and other receivables are carried at the original invoiced amount less allowances made for doubtful accounts, trade discounts, cash discounts and similar allowances. An allowance for doubtful accounts is recorded for expected credit losses over the term of the receivables. These are based on specific indicators, such as the ageing of customer balances and other specific credit circumstances. Trade and other receivables are written off when there is no reasonable expectation of recovery. The Group applies the simplified approach prescribed by IFRS 9, which requires / permits the use of the lifetime expected loss provision from initial recognition of the receivables.
Cash and cash equivalents	2.14 Cash and cash equivalents In the Consolidated Statement of Cash Flows, cash and cash equivalents comprise cash at bank and in hand, deposits held at call with banks and bank overdrafts. In the Consolidated Statement of Financial Position, bank overdrafts, if any, are shown within borrowings in current liabilities.
Trade and other payables	2.15 Trade and other payables Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if payment is due within one year or less (or in the normal operating cycle of the business if longer). If not, they are presented as non-current liabilities. Trade and other payables are initially measured at fair value and are subsequently measured at amortized cost using the effective interest method.
Provisions and charges	2.16 Provisions and charges Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The present value of the liability is remeasured at the reporting date.
Government and other grants	2.17 Government and other grants Government and other grants are included within deferred government and other grants in the balance sheet and credited to the profit and loss account on a systematic basis over the periods in which the Group recognizes as expenses the related costs for which the grants are intended to compensate. The Group has elected to present grants as a reduction to the related expense line.
Borrowing costs	2.18 Borrowing costs Borrowing costs are recognized in the Consolidated Statement of Profit and Loss and Comprehensive Loss in the period in which they are incurred.
Share capital	2.19 Share capital Ordinary Shares are classified as equity when there is no obligation to transfer cash or other assets. Incremental costs directly attributable to the issue of equity instruments are shown in equity as a deduction from the proceeds, net of tax. Incremental costs directly attributable to the issue of equity instruments as consideration for the acquisition of a business are included in the cost of acquisition. The Company’s Series A Preferred Shares have been classified as a compound financial instrument as described in Note 16 . The Company’s Series B Preferred Shares have been classified as financial liability held at FVTPL. On February 1, 2021 the Board of Directors of the Company approved a stock split of the issued and outstanding A Ordinary and com mon shares of the Company on a 220 for 1 basis. In accordance with IAS 33, the earnings per share calculations have been presented for the stock split retrospectively. In connection with the merger with CAH, in order to achieve an exchange ratio of one LMDX common share for each CAH share, the Company effected a subdivision, immediately prior to the merger, of all issued, and authorized but unissued, ordinary shares and common shares at a ratio of 1.60806264 :1.
Share based payment	2.20 Share based payment The Company operates equity-settled, share-based compensation plans under which the entity receives services or other consideration from employees and other unrelated parties for equity instruments of the Company. The fair value of the services and consideration received in exchange for the grant of options is recognized as an expense and as a component of equity. The total amount to be expensed over the vesting period is determined by reference to the fair value of the options granted.
Taxation	2.21 Taxation The tax expense or credit comprises current and deferred tax. It is calculated using tax rates that have been enacted or substantively enacted by the Statement of Financial Position date. Subsidiaries within the Group may be eligible for tax credits related to qualifying research and development expenditures. The Group records an asset as a reduction in tax expense when it determines the receipt of a tax credit is probable. Deferred tax is accounted for using the balance sheet liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit. In principle, deferred tax liabilities are recognized for all taxable temporary differences and deferred tax assets are recognized to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilized. Such assets and liabilities are not recognized if the temporary difference arises from goodwill (or negative goodwill) or from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction, which affects neither the tax profit nor the accounting profit. Deferred tax assets are recognized only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilized. Deferred tax liabilities are recognized for taxable temporary differences arising on investments in subsidiaries and associates, and interests in joint ventures, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax is calculated at the tax rates that are expected to apply to the period when the asset is realized or the liability is settled. Deferred tax is charged or credited in the Consolidated Statement of Profit and Loss and Comprehensive Loss, except when it relates to items credited or charged directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when they relate to income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis.
Pension Obligations	2.22 Pension Obligations The Group makes contributions to defined contribution pension plans for employees. The Group has no legal or constructive obligations to pay further contributions. The contributions are recognized as employee benefit expense when they are paid. In 2022 expenses for the Group’s defined contribution plans were $ 3,420 (2021: $ 3,111 , 2020: $ 1,569 ).

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of changes in accounting estimates [abstract]
Summary of Assumptions Used to Estimate Fair Value of Share Options Granted	The assumptions used to estimate the fair value of the share options granted are as follows: 2021 2022 Share Options Share Options ESPP Employees Founders Employees Grant date fair value ($) 1.37 to 4.02 1.26 to 2.85 0.90 to 9.37 0.97 to 8.79 Exercise price ($) 9.89 to 16.39 16.96 to 17.05 0.90 to 9.37 0.82 to 7.47 Volatility 40.0 % 40.0 % 40.0 % 40.0 % Dividend yield — — — — Expected life of option (years) 4 - 6.25 4 - 6.25 5.75 - 6.25 0.25 - 1.00 Annual risk free interest rate 0.78 - 1.22 % 0.78 - 1.22 % 1.75 - 4.15 % 0.05 - 4.66 % Total fair value of options granted $ 8,567 $ 43,887 $ 112,147 $ 1,864

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue [abstract]
Summary of Disaggregation of Revenue	Disaggregation of Revenue 2020 2021 2022 REVENUE STREAM REVENUE FROM CONTRACTS WITH CUSTOMERS REVENUE FROM OTHER SOURCES TOTAL REVENUE FROM CONTRACTS WITH CUSTOMERS REVENUE FROM OTHER SOURCES TOTAL REVENUE FROM CONTRACTS WITH CUSTOMERS REVENUE FROM OTHER SOURCES TOTAL Products $ 133,794 $ 862 $ 135,656 $ 414,114 $ 1,540 $ 415,654 $ 249,247 $ 1,765 $ 251,012 Services 3,497 — 3,497 5,774 — 5,774 3,464 — 3,464 Total Revenue $ 137,291 $ 862 $ 139,153 $ 419,888 $ 1,540 $ 421,428 $ 252,711 $ 1,765 $ 254,476
Summary of Remaining Performance Obligations in (Partially) Unsatisfied Long-term Contracts	Remaining Performance Obligations in (partially) unsatisfied long-term contracts: DEFERRED 2021 2022 Balance at start of the period $ 1,760 $ 1,517 Recognized revenue from prior years' invoicing ( 1,760 ) ( 1,517 ) Amounts invoiced to be recognized over time 4,149 2,069 Recognized revenue from current year invoicing ( 2,703 ) ( 1,089 ) Foreign exchange impact 71 19 Balance at end of the period 1,517 999

Segments (Tables)

Segments (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of operating segments [abstract]
Schedule of Revenue from External Customers by Country	Revenue from external customers by country, based on the location of the customer is as follows: ANALYSIS OF REVENUE BY COUNTRY: 2020 2021 2022 United States $ 54,655 $ 250,755 $ 139,554 Italy 24,098 65,659 49,200 United Kingdom 39,936 56,282 22,259 Germany 1,462 16,261 8,638 Colombia 8,789 12,101 10,949 Sweden 3,128 6,954 3,903 Other 7,085 13,416 19,973 Total revenue $ 139,153 $ 421,428 $ 254,476
Schedule of Non-current Assets by Country	Non-current assets by country are as follows: ANALYSIS OF NON-CURRENT ASSETS BY COUNTRY: 2021 2022 United Kingdom $ 199,312 $ 137,811 United States 22,537 19,986 Italy 10,600 9,324 Colombia 3,780 3,622 Spain 585 716 Sweden 630 605 Germany 277 413 Other 1,039 1,597 Total $ 238,760 $ 174,074

Finance Income and Finance Ex_2

Finance Income and Finance Expense (Tables)	12 Months Ended
	Dec. 31, 2022
Income, expense, gains or losses of financial instruments [abstract]
Summary of Finance Income and Finance Expense	2020 2021 2022 Net gain on conversion of convertible financial instruments $ - $ 64,143 $ - Change in fair value of 2020 convertible notes (Note 17) - 52,267 - Change in fair value of Series B preferred shares (Note 16) - 48,956 - Change in fair value of Stock Warrants 1 - - 10,068 Gain on sublease - - 3,608 Lease interest income - - 626 Interest Income 581 60 317 Foreign exchange gain 21,908 - - Other 11 - - Finance income $ 22,500 $ 165,426 $ 14,619 Interest expense (cash) $ ( 12,695 ) $ ( 29,954 ) $ ( 27,546 ) Interest expense (non-cash) ( 18,152 ) ( 43,939 ) ( 11,412 ) Lease liability interest expense (Note 24) ( 751 ) ( 2,501 ) ( 4,464 ) Change in fair value of instrument financing arrangement (Note 25) - - ( 9,950 ) Foreign exchange loss - ( 14,594 ) ( 81,384 ) Government assessment 2 - - ( 1,177 ) Dividend on preferred shares (Note 16) ( 23,578 ) ( 16,156 ) - Debt extinguishment fee (cash) - ( 3,636 ) - Debt extinguishment fee (non-cash) ( 5,647 ) ( 4,170 ) - Change in fair value of 2020 convertible notes (Note 17) ( 102,548 ) - - Change in fair value of Series B preferred shares (Note 16) ( 9,351 ) - - Change in fair value of Stock Warrants - ( 2,875 ) - Other - ( 109 ) ( 524 ) Finance expense $ ( 172,722 ) $ ( 117,934 ) $ ( 136,457 ) 1 - Relates to liability classified warrants from the Merger (Note 2) 2 - Retroactive assessment by a foreign government to all entities selling certain medical related products to the government.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Major components of tax expense (income) [abstract]
Summary of Tax Credit	TAX CREDIT FOR THE PERIOD 2020 2021 2022 Current income credit / (tax) - Current year $ 10,320 $ ( 4,087 ) $ ( 8,279 ) - Prior years ( 767 ) — 3,484 Total current income credit / (tax) 9,553 ( 4,087 ) ( 4,795 ) Deferred income tax credit - Current year 393 1,243 475 - Prior years — — — Total deferred income credit 393 1,243 475 Total income tax credit/(expense) $ 9,946 $ ( 2,844 ) $ ( 4,320 )
Summary of Reconciliation of Effective Tax Rate	Reconciliation of effective tax rate: 2020 2021 2022 Loss for the period before taxation $ 250,943 $ 97,911 $ 443,285 Tax benefit at standard U.K. rate at 19 % 47,679 18,603 84,224 Difference in overseas tax rates 145 ( 700 ) ( 1,140 ) Expenses not deductible for tax purposes ( 5,389 ) 7,359 ( 66 ) Tax losses for which no deferred tax asset was recognized ( 37,694 ) ( 21,887 ) ( 83,789 ) Share-based payment (not deductible for tax purposes) ( 572 ) ( 6,443 ) ( 6,690 ) Research and development credit 4,804 — 3,484 Adjustments for prior year 767 — — Other timing differences and adjustments 206 224 ( 343 ) Income tax credit/(expense) $ 9,946 $ ( 2,844 ) $ ( 4,320 ) Effective tax rate 4 % - 3 % - 1 %

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings per share [abstract]
Schedule of Loss Attributable to Ordinary Shareholders	Loss attributable to ordinary and common shareholders: 2020 2021 2022 BASIC DILUTED BASIC DILUTED BASIC DILUTED Loss for the year, attributable to equity holders of the parent $ ( 240,980 ) $ ( 240,980 ) $ ( 100,929 ) $ ( 100,929 ) $ ( 447,793 ) $ ( 447,793 ) Loss attributable to ordinary and common shareholders ( 240,980 ) ( 240,980 ) ( 100,929 ) ( 100,929 ) ( 447,793 ) ( 447,793 ) Weighted-average number of ordinary and common shares: BASIC DILUTED BASIC DILUTED BASIC DILUTED Issued ordinary shares at January 1 132,188,281 132,188,281 132,204,201 132,204,201 252,803,846 252,803,846 Effect of shares issued 4,599 4,599 31,051,583 31,051,583 29,438,298 29,438,298 Weighted-average number of ordinary and common shares 132,192,880 132,192,880 163,255,784 163,255,784 282,242,144 282,242,144 Loss per share: BASIC DILUTED BASIC DILUTED BASIC DILUTED Loss per share $ ( 1.82 ) $ ( 1.82 ) $ ( 0.62 ) $ ( 0.62 ) $ ( 1.59 ) $ ( 1.59 )
Schedule of Computation of Diluted Net loss Per Share Attributable to Ordinary Shareholders and Common Shareholders	The Company excluded the following potential A Ordinary shares and common shares, presented based on amounts outstanding at each period end, from the computation of diluted net loss per share attributable to ordinary shareholders and common shareholders for the periods indicated because including them would have had an anti-dilutive effect: YEAR ENDED DECEMBER 31, 2020 2021 2022 Convertible preferred shares (as converted to A Ordinary shares) 87,711,133 — — Options to purchase A Ordinary and Common shares 57,212,650 83,573,631 99,201,843 Convertible Debt (as converted to common shares) 25,944,000 — 6,126,554 Warrants to purchase A Ordinary shares 5,430,781 5,430,781 5,373,008 Warrants to purchase common shares 6,200,947 13,578,294 13,578,244 182,499,511 102,582,706 124,279,649

Investments (Tables)

Investments (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of subsidiaries [abstract]
Summary of Information Relating to Group's Subsidiaries With Non-controlling Interests	The following table summarizes the information relating to each of the Group’s subsidiaries with Non-controlling interests. 2021 2022 LUMIRADX LUMIRADX LUMIRADX LUMIRADX Non-current assets $ 189 $ 237 $ 351 $ 153 Current assets 8,627 1,517 7,925 1,261 Non-current liabilities ( 5,643 ) ( 3,594 ) ( 5,597 ) ( 4,708 ) Current liabilities ( 3,213 ) ( 543 ) ( 2,648 ) ( 312 ) Net assets/(liabilities) ( 100 %) ( 40 ) ( 2,383 ) 31 ( 3,606 ) Carrying amount of Non-controlling interest 805 ( 1,260 ) 1,015 ( 1,282 ) Revenue 12,101 2,320 11,019 2,185 Profit/(loss) 1,609 ( 879 ) 1,106 ( 1,120 ) Other comprehensive gain - - - - Total comprehensive profit/(loss) ( 100 %) 1,609 ( 879 ) 1,106 ( 1,120 ) Profit/(loss) allocated to non-controlling interest 306 ( 132 ) 210 ( 22 ) Other comprehensive loss allocated to non- — — — — Cash flows from operating activities 1,810 ( 701 ) ( 97 ) ( 883 ) Cash flows from investment activities ( 98 ) ( 38 ) ( 273 ) ( 92 ) Cash flows from financing activities - 500 - 1,000 Net increase/(decrease) in cash and cash equivalents $ 1,712 $ ( 239 ) $ ( 370 ) $ 25 * —Represents the consolidation of LumiraDx Colombia Holdings Limited and LumiraDx SAS, a wholly owned subsidiary of LumiraDx Colombia Holdings Limited
Summary of Principal Subsidiaries	Principal Subsidiaries PROPORTION OF NAME COUNTRY OF NATURE OF 2021 2022 LumiraDx Brazil Holdings Limited United Kingdom Holding Company 100 % 100 % LumiraDx Healthcare Ltda Brazil Distributor of medical diagnostics 98 % 98 % LumiraDx Colombia Holdings Limited United Kingdom Holding Company 81 % 81 % Lumira SAS Colombia Distributor of medical diagnostics 100 % * 100 % * LumiraDx SAS France Distributor of medical diagnostics 100 % 100 % LumiraDx GmbH Germany Distributor of medical diagnostics 100 % 100 % LumiraDx AB Sweden Distributor of medical diagnostics 100 % 100 % LumiraDx UK Limited United Kingdom Manufacture and distribution of medical diagnostics 100 % 100 % LKM Innovations Limited United Kingdom Research and development 100 % 100 % LumiraDx Ltd. United Kingdom Distributor of medical diagnostics 100 % 100 % LumiraDx Group Limited United Kingdom Holding Company 100 % 100 % LumiraDx International Limited United Kingdom Holding Company 100 % 100 % LumiraDx Investment Limited United Kingdom Holding Company 100 % 100 % LumiraDx Care Solutions UK Limited United Kingdom Healthcare IT and services 100 % 100 % LumiraDx, Inc United States Research and development and distributor of medical diagnostics 100 % 100 % ACS Acquisition LLC United States Healthcare IT and services 100 % 100 % LumiraDx Healthcare LLC United States Healthcare IT and services 100 % 100 % Biomedical Service S.r.l. Italy Distributor of medical diagnostics 100 % 100 % LumiraDx AS Norway Distributor of medical diagnostics 100 % 100 % LumiraDx GmbH Austria Distributor of medical diagnostics 100 % 100 % LumiraDx GmbH Switzerland Distributor of medical diagnostics 100 % 100 % LumiraDx Japan Co. Ltd. Japan Distributor of medical diagnostics 100 % 100 % LumiraDx Oy Finland Distributor of medical diagnostics 100 % 100 % LumiraDx A/S Denmark Distributor of medical diagnostics 100 % 100 % LumiraDx Healthcare S.L. Spain Distributor of medical diagnostics 100 % 100 % SureSensors Ltd. United Kingdom Developer and manufacturer of medical diagnostics 100 % 100 % LumiraDx (Pty) Limited South Africa Distributor of medical diagnostics 100 % 100 % LumiraDx B.V. Netherlands Distributor of medical diagnostics 100 % 100 % LumiraDx Benelux B.V. Netherlands Distributor of medical diagnostics 100 % 100 % LumiraDx Limited Ireland Distributor of medical diagnostics 100 % 100 % LumiraDx Healthcare Private Limited India Distributor of medical diagnostics 100 % 100 % CA Healthcare Acquisition Corp. United States Holding Company 100 % 100 % *— LumiraDx Colombia Holdings Limited holds 100 % of the equity shares of LumiraDx SAS

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about intangible assets [abstract]
Summary of Goodwill and Intangible Assets	GOODWILL PATENTS CUSTOMER SUPPLIER TECHNOLOGY TOTAL Cost At 1 January 2020 $ 15,391 $ 18,122 $ 8,731 $ 2,856 $ 11,177 $ 56,277 Additions — — — — — — Acquisition of subsidiaries — — — — — — Exchange differences 600 549 408 — 156 1,713 At 31 December 2020 15,991 18,671 9,139 2,856 11,333 57,990 Amortization At 1 January 2020 — 2,710 4,034 1,043 6,957 14,744 Charge for the period — 831 951 286 319 2,387 Impairments — — — — — — Exchange differences — 54 62 — 20 136 At 31 December 2020 — 3,595 5,047 1,329 7,296 17,267 Net Book Value At 31 December 2020 $ 15,991 $ 15,076 $ 4,092 $ 1,527 $ 4,037 $ 40,723 Cost At January 1, 2021 $ 15,991 $ 18,671 $ 9,139 $ 2,856 $ 11,333 $ 57,990 Additions — — — — — — Exchange differences ( 385 ) ( 178 ) ( 278 ) — ( 48 ) ( 889 ) At December 31, 2021 15,606 18,493 8,861 2,856 11,285 57,101 Amortization At January 1, 2021 — 3,595 5,047 1,329 7,296 17,267 Charge for the period — 890 1,317 286 334 2,827 Exchange differences — ( 16 ) ( 21 ) — ( 4 ) ( 41 ) At December 31, 2021 — 4,469 6,343 1,615 7,626 20,053 Net Book Value At December 31, 2021 $ 15,606 $ 14,024 $ 2,518 $ 1,241 $ 3,659 $ 37,048 Cost At January 1, 2022 $ 15,606 $ 18,493 $ 8,861 $ 2,856 $ 11,285 $ 57,101 Additions — — — — — — Exchange differences ( 947 ) ( 1,448 ) ( 139 ) — ( 378 ) ( 2,912 ) At December 31, 2022 14,659 17,045 8,722 2,856 10,907 54,189 Amortization At January 1, 2022 — 4,469 6,343 1,615 7,626 20,053 Charge for the period — 803 593 286 303 1,985 Exchange differences — ( 19 ) 7 — ( 7 ) ( 19 ) At December 31, 2022 — 5,253 6,943 1,901 7,922 22,019 Net Book Value At December 31, 2022 $ 14,659 $ 11,792 $ 1,779 $ 955 $ 2,985 $ 32,170
Summary of Intangible Assets in Use and Under Development	Intangible assets in use Type of intangible Net book value Remaining Acquired Patents Patents 6,420 8 years Acquired Technology Technology 178 1 year Acquired Supplier relationships Supplier relationships 958 3 years Acquired Customer-related intangible Customer-related 1,777 4 - 5 years Acquired Technology Technology 903 6 years Intangible assets under development Type of intangible asset Net book value Remaining amortization period Technology License Technology 1,901 n/a Patent License Patents 4,754 n/a Patents Patents 620 n/a

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [abstract]
Summary of Property, Plant and Equipment	LAND AND FIXTURES PLANT AND ASSETS UNDER TOTAL Cost At 1 January 2020 $ 3,054 $ 3,115 $ 17,287 $ 10,432 $ 33,888 Additions 3,686 1,115 25,831 33,749 64,381 Transfers — ( 22 ) 22 — — Disposals — ( 126 ) ( 137 ) ( 406 ) ( 669 ) Exchange differences 366 64 1,799 2,090 4,319 At 31 December 2020 7,106 4,146 44,802 45,865 101,919 Accumulated Depreciation At 1 January 2020 1,067 2,014 5,666 — 8,747 Charge for the period 841 618 4,258 — 5,717 Transfers — ( 1 ) 1 — — Disposals — ( 47 ) ( 135 ) — ( 182 ) Exchange differences 151 52 352 — 555 At 31 December 2020 2,059 2,636 10,142 — 14,837 Carrying Amount At 31 December 2020 $ 5,047 $ 1,510 $ 34,660 $ 45,865 $ 87,082 Cost At January 1, 2021 $ 7,106 $ 4,146 $ 44,802 $ 45,865 $ 101,919 Additions 28,047 4,144 72,186 1,969 106,346 Transfers — 2,137 ( 2,137 ) — — Disposals ( 67 ) ( 452 ) ( 91 ) — ( 610 ) Exchange differences ( 562 ) ( 322 ) ( 2,084 ) ( 574 ) ( 3,542 ) At December 31, 2021 34,524 9,653 112,676 47,260 204,113 Accumulated Depreciation At January 1, 2021 2,059 2,636 10,142 — 14,837 Charge for the period 2,773 2,204 12,298 — 17,275 Transfers — 1,686 ( 1,686 ) — — Disposals ( 21 ) ( 366 ) ( 91 ) — ( 478 ) Exchange differences ( 106 ) ( 223 ) ( 589 ) — ( 918 ) At December 31, 2021 4,705 5,937 20,074 — 30,716 Carrying Amount At December 31, 2021 $ 29,819 $ 3,716 $ 92,602 $ 47,260 $ 173,397 Cost At January 1, 2022 $ 34,524 $ 9,653 $ 112,676 $ 47,260 $ 204,113 Additions 5,137 2,227 12,960 11,496 31,820 Transfers — — — — — Disposals ( 147 ) ( 702 ) ( 997 ) — ( 1,846 ) Exchange differences ( 3,417 ) ( 762 ) ( 10,480 ) ( 5,075 ) ( 19,734 ) At December 31, 2022 36,097 10,416 114,159 53,681 214,353 Accumulated Depreciation At January 1, 2022 4,705 5,937 20,074 — 30,716 Charge for the period 4,359 1,812 18,995 — 25,166 Transfers — — — — — Disposals ( 13 ) ( 360 ) ( 917 ) — ( 1,290 ) Impairments — 0 26,780 22,657 49,437 Exchange differences ( 506 ) ( 504 ) ( 2,072 ) — ( 3,082 ) At December 31, 2022 8,545 6,885 62,860 22,657 100,947 Carrying Amount At December 31, 2022 $ 27,552 $ 3,531 $ 51,299 $ 31,024 $ 113,406

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2022
Classes of current inventories [abstract]
Summary of Inventory	2021 2022 Finished goods $ 62,410 $ 68,420 Raw materials 80,606 19,584 WIP 6,039 1,961 Total Inventory $ 149,055 $ 89,965

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	12 Months Ended
	Dec. 31, 2022
Trade and other receivables [abstract]
Summary of Trade and Other Receivables	2021 2022 Trade receivables $ 75,207 $ 30,406 Reserves on trade receivables ( 1,681 ) ( 3,730 ) Prepaids 20,349 11,781 Other receivables 9,408 10,732 VAT receivable 6,515 6,788 Total trade and other receivables $ 109,798 $ 55,977

Share Capital, Premium and Ot_2

Share Capital, Premium and Other Reserves (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of classes of share capital [abstract]
Summary of Shares Authorized, Fully Paid and Allocated	SHARES AUTHORIZED, FULLY PAID AND ALLOCATED A ORDINARY A ORDINARY COMMON SHARES COMMON SHARES 2021 2022 2021 2022 In issue at start of period 373,697 207,562,080 — 45,241,766 February Subdivision ( 220 :1) 81,839,643 — — — Issued for cash 104,200 3,451,917 — 62,290,503 Issued in other transactions — — 5,307,607 — Merger Subdivision at the LMDX Conversion Factor ( 1.60806264 :1) 78,446,580 — 4,796,852 — Conversion — ( 46,692,231 ) — 46,692,231 Shares issued upon conversion of financial instruments 46,797,960 — 35,137,307 — In issue at December - fully paid and allocated 207,562,080 164,321,766 45,241,766 154,224,500

Share Based Payments (Tables)

Share Based Payments (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Summary of Movements on Number of Share Options and Exercise Price	Movements on number of share options and their related exercise price are as follows: NUMBER OF WEIGHTED Outstanding at January 1, 2021 57,212,650 $ 2.09 Granted 26,557,293 16.45 Exercised ( 104,200 ) ( 1.00 ) Forfeited ( 92,112 ) ( 9.72 ) Outstanding at December 31, 2021 83,573,631 6.72 Granted 22,755,235 5.01 Exercised ( 3,494,254 ) ( 2.43 ) Forfeited/Expired ( 3,632,769 ) ( 5.35 ) Outstanding at December 31, 2022 99,201,843 6.45 Exercisable at December 31, 2021 66,322,324 5.28 Exercisable at December 31, 2022 71,900,277 $ 6.54
Summary of Issued Shares under ESPP	During the year ended December 31, 2022, the Company issued shares of common stock under the 2021 ESPP as follows: Offering Period Purchase Date Number of Shares Purchase Price February 1, 2022 34,858 $ 7.47 May 1, 2022 145,702 $ 4.06 July 29, 2022 149,342 $ 1.30 October 31, 2022 908,087 $ 0.82 Total 2022 1,237,989

Preferred Shares (Tables)

Preferred Shares (Tables)	12 Months Ended
	Dec. 31, 2022
Preference shares [member]
Summary of Preferred Shares	PREFERRED DIVIDENDS TOTAL Balance at January 1, 2020 $ 221,927 $ 26,713 $ 248,640 Issuance, net of related costs 162,401 — 162,401 Accretion of issuance costs 7,751 — 7,751 Dividends accrued — 23,578 23,578 Fair value adjustment of convertible feature 9,351 — 9,351 Balance at December 31, 2020 401,430 50,291 451,721 Accretion of issuance costs 8,498 — 8,498 Dividends accrued — 16,156 16,156 Converted to Share Premium from Merger ( 409,928 ) ( 66,447 ) ( 476,375 ) Balance at December 31, 2021 $ - $ - $ -

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2022
Borrowings [abstract]
Summary of Information About Contractual Terms of Interest-bearing Loans and Borrowings	This note provides information about the contractual terms of the Group’s interest-bearing loans and borrowings, which are measured at amortized cost. CURRENCY NOMINAL YEAR OF 2021 2021 2021 2022 2022 2022 Unsecured Loan USD 2.00 % 2024 $ 18,000 $ 14,242 $ 14,557 $ 18,000 $ 15,508 $ 14,629 2021 Senior Secured Loans USD 8.00 % 2024 300,000 286,815 283,893 300,000 296,553 275,925 2022 Convertible Notes USD 6.00 % 2027 — — — 56,500 54,418 49,476 Instrument Financing Loans EUR 1.70 - 2.60 % 2022 - 2023 263 263 263 76 76 76
Summary of Instrument Financing Loans are Used to Finance Cost of Installing Instruments	Instrument financing loans are used to finance the cost of installing instruments at customer locations where the Group retains title of the instruments. Balance at January 1, 2021 $ 286,972 Changes from financing cash flows Proceeds from borrowings, net of issuance costs 2020 Senior Secured Loan 34,125 Incremental term loan 39,000 2021 Senior Secured Loan 288,513 Instrument Financing Loans 192 Repayments of borrowings 2020 Senior Secured Loan ( 100,000 ) Incremental term loan ( 40,000 ) Instrument Financing Loans ( 552 ) Total changes from financing cash flows 221,278 Other changes Reclassification of Unsecured Loan amounts to grant liability in accordance with IAS 20 ( 3,758 ) Warrants 2021 Senior Secured Loan ( 5,136 ) Conversion to equity Convertible Notes ( 61,980 ) 2021 Convertible Notes ( 125,652 ) Loss on extinguishment of debt 2020 Senior Secured Loan 3,170 Incremental term loan 1,000 Change in fair value 2021 Convertible Notes ( 52,267 ) Amortization of debt discount 2020 Senior Secured Loan 366 Convertible Notes 2,866 2021 Convertible Notes 31,075 2021 Senior Secured Loan 3,438 Foreign exchange impact Instrument Financing Loans ( 52 ) Total other changes ( 206,930 ) Balance at December 31, 2021 301,320 Less: Debt due within one year ( 191 ) $ 301,129 Changes from financing cash flows Proceeds from borrowings, net of issuance costs 2022 Convertible Notes $ 54,010 Repayments of borrowings Instrument Financing Loans ( 174 ) Total changes from financing cash flows 53,836 Amortization of debt discount Unsecured Loan 1,266 2021 Senior Secured Loan 8,454 2022 Convertible Notes 408 Amortization of debt discount arising from debt modifications 2021 Senior Secured Loan 1,284 Foreign exchange impact Instrument Financing Loans ( 13 ) Total other changes 11,399 Balance at December 31, 2022 366,555 Less: Debt due within one year ( 76 ) $ 366,479

Lease Liability (Tables)

Lease Liability (Tables)	12 Months Ended
	Dec. 31, 2022
Lease liabilities [abstract]
Summary of Lease Liability	2021 2022 Due in less than one year $ 5,546 $ 8,474 Due between one and five years 25,151 23,543 Due in more than five years 16,301 13,251 Total $ 46,998 $ 45,268

Deferred Tax Asset and Liabil_2

Deferred Tax Asset and Liability (Tables)	12 Months Ended
	Dec. 31, 2022
Deferred tax assets and liabilities [abstract]
Summary of Deferred Tax Asset and Deferred Tax Liability	The analysis of deferred tax assets and deferred tax liabilities is as follows: 2021 2022 Deferred taxes: - Liabilities $ 779 $ 542 Total net deferred tax liabilities $ 779 $ 542
Summary of Analysis and Movement of Deferred Tax Assets and Liabilities	The analysis and movement of deferred tax assets and liabilities is as follows: JANUARY 1, RECOGNIZED RECOGNIZED DECEMBER 31, Deferred tax liabilities Intangible assets $ 1,238 $ ( 862 ) $ 238 $ 614 Deferred tax assets Net operating losses and other ( 459 ) 387 ( 72 ) Net deferred tax liability $ 779 $ ( 475 ) $ 238 $ 542 JANUARY 1, RECOGNIZED RECOGNIZED DECEMBER 31, Deferred tax liabilities Intangible assets $ 1,727 $ ( 383 ) $ ( 106 ) $ 1,238 Deferred tax assets Net operating losses and other ( 497 ) 197 ( 159 ) ( 459 ) Net deferred tax liability $ 1,230 $ ( 186 ) $ ( 265 ) $ 779

Trade and Other Payables (Table

Trade and Other Payables (Tables)	12 Months Ended
	Dec. 31, 2022
Trade and other payables [abstract]
Summary of Trade and Other Payables	2021 2022 Trade payables $ 59,718 $ 28,897 Accrued expenses and other liabilities 26,366 23,745 Accrued interest 6,239 7,373 Restructuring provision — 1,156 Warranty provision 5,801 4,107 Deferred revenue 1,517 999 Total trade and other payables $ 99,641 $ 66,277

Financial Risk Management (Tabl

Financial Risk Management (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Risk Management [Abstract]
Carrying Amounts of Trade and Other Receivables	The carrying amounts of the Group’s trade and other receivables are denominated in the following currencies: 2021 2022 US Dollars 51,568 17,126 U.K. Pounds 27,089 21,493 Euros 24,057 10,983 Colombian Pesos 3,398 3,547 Brazilian Reals 783 710 Swedish Krona 954 432 Swiss Francs 992 127 Other 957 1,559 109,798 55,977
Movement in Loss Allowances Against Trade Receivables	Movement in the loss allowances against trade receivables is as follows: Loss allowance as of January 1, 2021: $ 661 Loss allowance recognized during the year 1,253 Balances written off during the year ( 222 ) Balances recovered during the year ( 11 ) Loss allowance at December 31, 2021: 1,681 Loss allowance recognized during the year 6,207 Balances written off during the year ( 3,740 ) Balances recovered during the year ( 418 ) Loss allowance at December 31, 2022: $ 3,730
Summary of Undiscounted Contracted Maturities of Financial Liabilities	The following are the undiscounted contracted maturities of financial liabilities, including interest payments for the period ending December 31, 2022: NON-DERIVATIVE FINANCIAL EFFECTIVE YEAR OF CARRYING CONTRACTUAL LESS 1—2 2—5 Due in more than 5 years Unsecured Loan 10.55 % 2024 $ 15,508 $ 18,649 $ 360 $ 18,289 $ - $ - 2021 Senior Secured Loan 11.48 % 2024 296,553 338,800 24,333 314,467 - - 2022 Convertible Notes 6.90 % 2027 54,418 70,813 3,437 3,437 63,939 - Instrument Financing Loans 1.7 - 2.6 % 2023 76 76 76 - - - Lease liabilities 31,452 45,268 8,474 7,788 15,755 13,251 Trade and other payables 66,277 66,277 66,277 - - - Total $ 464,284 $ 539,883 $ 102,957 $ 343,981 $ 79,694 $ 13,251 The following are the undiscounted contracted maturities of financial liabilities, including interest payments for the period ending December 31, 2021: NON-DERIVATIVE FINANCIAL EFFECTIVE YEAR OF CARRYING CONTRACTUAL LESS 1—2 2—5 Due in more than 5 years Unsecured Loan 10.55 % 2024 $ 14,242 $ 15,041 $ 285 $ 285 $ 14,471 $ - 2021 Senior Secured Loan 10.02 % 2024 286,815 354,133 24,333 24,333 305,467 - Instrument Financing Loans 1.7 - 2.6 % 2022 - 2023 263 263 191 72 - - Lease liabilities 31,096 46,998 5,546 7,633 17,518 - Trade and other payables 99,641 99,641 99,641 - - - Total $ 432,057 $ 516,077 $ 129,996 $ 32,323 $ 337,456 $ -

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2022
Capital commitments [abstract]
Summary of Capital Expenditure Contracted But Not Yet Incurred	Capital expenditure contracted for at the end of the reporting period but not yet incurred is as follows: As of December 31, 2021 As of December 31, 2022 Capital $ 15,641 $ 1,311 Inventory 43,573 7,022 Total $ 59,214 $ 8,333

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Presentation of leases for lessee [abstract]
Summary of Leases	Right-of-use assets Net Carrying Amount December 31, 2021 $ 27,746 December 31, 2022 16,580 Depreciation expense for the year ended December 31, 2021 $ 5,593 December 31, 2022 6,137
Summary of Amounts Recognized in Profit and Loss	AMOUNTS RECOGNIZED IN PROFIT AND LOSS 2020 2021 2022 Depreciation expense of right-of-use-assets $ 2,810 $ 5,593 $ 6,137 Interest expense on lease liabilities 751 2,501 4,464 $ 3,561 $ 8,094 $ 10,601
Schedule of Maturity of Lease Receivables	At December 31, 2022 the maturity of lease receivables is as follows: 2021 2022 Due in less than one year $ - $ 1,255 Due between one and five years - 7,529 Due in more than five years - 5,804 Total $ - $ 14,588

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of transactions between related parties [abstract]
Summary of Remuneration	2020 2021 2022 Salaries and wages $ 537 $ 1,743 $ 1,267 Stock compensation expense 62 28,376 $ - Pension and other post-employment benefits 33 60 $ 27 Other employee benefits 29 18 $ 17 Total $ 661 $ 30,197 $ 1,311

Listing Expenses (Tables)

Listing Expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about business combination [abstract]
Summary of Listing Expense	Amount Number of Shares (a) Shares issued to CAH shareholders 5,307,607 (b) Opening price of LMDX shares on NASDAQ as of September 29, 2021 $ 9.89 (c) Fair value of LMDX shares issued to CAH shareholders (a * b) 52,492 (d) CAH cash in trust 38,244 (e) CAH other assets 325 (f) CAH liabilities ( 13,683 ) (g) Net assets of CAH (d + e + f) 24,886 IFRS 2 listing expense (c - g) $ 27,606

Restructuring and Impairment (T

Restructuring and Impairment (Tables)	12 Months Ended
	Dec. 31, 2022
Restructuring And Impairment [Abstract]
Summary of restructuring and impairment charges	Restructuring and impairment charges have been recorded in the Statement of Profit and Loss in 2022 as follows: Excess Impairments Restructuring Inventories Total Cost of Sales 49,437 787 46,887 97,111 Research and development expenses - 1,599 - 1,599 Selling, marketing and administrative expenses - 1,033 - 1,033 Total 49,437 3,419 46,887 99,743

General Information - Additiona

General Information - Additional Information (Details)	12 Months Ended
	Dec. 31, 2022
Disclosure Of General Information [Abstract]
Name of reporting entity	LumiraDx Limited
Country of incorporation	Cayman Islands
Address of entity's registered office	Ocorian Trust (Cayman) Limited, PO Box 1350, Windward 3, Regatta Office Park, Grand Cayman KY1-1108

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Details) $ in Thousands			1 Months Ended		12 Months Ended
	Apr. 06, 2021 USD ($)	Sep. 29, 2016	Jul. 31, 2022 USD ($)	Feb. 28, 2021	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Sep. 28, 2021 USD ($)	Jul. 31, 2018
Disclosure Of Changes In Accounting Estimates [Line Items]
Profit (loss)					$ 447,605	$ 100,755	$ 240,997
Net cash flows from (used in) operating activities					(162,108)	(134,583)	(149,327)
Net assets					105,375	162,596
Proceeds from merger			$ 98,000
Date of acquisition		Sep. 29, 2016
Loan interest rate									12%
Employee benefits expense					$ 3,420	$ 3,111	$ 1,569
CA Healthcare Acquisition Corp.
Disclosure Of Changes In Accounting Estimates [Line Items]
Net assets								$ 24,886
Shares issued in exchange of net assets	$ 38,000
Date of acquisition	Sep. 28, 2021
Initial business combination agreement date					Apr. 06, 2021
Common shares ratio				1.60806264
Minimum | Customer Related Intangibles and Supplier Relationships
Disclosure Of Changes In Accounting Estimates [Line Items]
Useful life intangible assets					7 years
Minimum | Technology and Software
Disclosure Of Changes In Accounting Estimates [Line Items]
Useful life intangible assets					8 years
Maximum | Customer Related Intangibles and Supplier Relationships
Disclosure Of Changes In Accounting Estimates [Line Items]
Useful life intangible assets					10 years
Maximum | Technology and Software
Disclosure Of Changes In Accounting Estimates [Line Items]
Useful life intangible assets					10 years
Land and buildings [member] | Maximum
Disclosure Of Changes In Accounting Estimates [Line Items]
Estimated useful lives					15 years
Plant and Equipment | Minimum
Disclosure Of Changes In Accounting Estimates [Line Items]
Estimated useful lives					3 years
Plant and Equipment | Maximum
Disclosure Of Changes In Accounting Estimates [Line Items]
Estimated useful lives					15 years
Fixtures and Fittings | Minimum
Disclosure Of Changes In Accounting Estimates [Line Items]
Estimated useful lives					3 years
Fixtures and Fittings | Maximum
Disclosure Of Changes In Accounting Estimates [Line Items]
Estimated useful lives					7 years
2020 Senior Secured Loan
Disclosure Of Changes In Accounting Estimates [Line Items]
YEAR OF MATURITY					March 2024

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Summary of Assumptions Used to Estimate Fair Value of Share Options Granted (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) yr $ / shares	Dec. 31, 2021 USD ($) yr $ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life of share option (years) | yr	10
ESPP [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility	40%
Total fair value of options granted | $	$ 1,864
Employees [Member] | Share Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility	40%	40%
Expected life of share option (years) | yr		4
Total fair value of options granted | $	$ 112,147	$ 8,567
Founders [Member] | Share Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Volatility		40%
Total fair value of options granted | $		$ 43,887
Bottom of Range | ESPP [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant date fair value ($)	$ 0.97
Exercise price	$ 0.82
Expected life of share option (years) | yr	0.25
Annual risk free interest rate	0.05%
Bottom of Range | Employees [Member] | Share Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant date fair value ($)	$ 0.90	$ 1.37
Exercise price	$ 0.90	$ 9.89
Expected life of share option (years) | yr	5.75
Annual risk free interest rate	1.75%	0.78%
Bottom of Range | Founders [Member] | Share Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant date fair value ($)		$ 1.26
Exercise price		$ 16.96
Expected life of share option (years) | yr		4
Annual risk free interest rate		0.78%
Top of Range | ESPP [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant date fair value ($)	$ 8.79
Exercise price	$ 7.47
Expected life of share option (years) | yr	1
Annual risk free interest rate	4.66%
Top of Range | Employees [Member] | Share Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant date fair value ($)	$ 9.37	$ 4.02
Exercise price	$ 9.37	$ 16.39
Expected life of share option (years) | yr	6.25	6.25
Annual risk free interest rate	4.15%	1.22%
Top of Range | Founders [Member] | Share Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grant date fair value ($)		$ 2.85
Exercise price		$ 17.05
Expected life of share option (years) | yr		6.25
Annual risk free interest rate		1.22%

Critical Accounting Estimates_2

Critical Accounting Estimates and Judgements - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Disclosure Of Inventory [Line Items]
Provisions for inventories	$ 90,399	$ 22,829
Inventory reserve related to expiration or usage related estimates	37,805
Inventory returned instruments gross	35,745	15,522
Inventory reserve against returned instruments	26,809	7,761
Additional reserve on inventory	8,936
Net book value on property plant and equipment	113,406	$ 173,397	[1]	$ 87,082
Impairment loss recognised in profit or loss, property, plant and equipment	17,904
Impaired Assets
Disclosure Of Inventory [Line Items]
Net book value on property plant and equipment	2,976
Manufacturing Equipment Currently in Service
Disclosure Of Inventory [Line Items]
Net book value on property plant and equipment	29,318
Manufacturing Equipment Not Yet Placed in Service
Disclosure Of Inventory [Line Items]
Net book value on property plant and equipment	17,904
Test Strips [Member]
Disclosure Of Inventory [Line Items]
Reserves	38,589
Inventory reserve gross	$ 69,573
[1] Government and other grants have been restated due to a presentational error - see Note 21.

Revenue - Summary of Disaggrega

Revenue - Summary of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
REVENUE FROM CONTRACTS WITH CUSTOMERS	$ 252,711	$ 419,888	$ 137,291
REVENUE FROM OTHER SOURCES	1,765	1,540	862
TOTAL	254,476	421,428	139,153
Products
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
REVENUE FROM CONTRACTS WITH CUSTOMERS	249,247	414,114	133,794
REVENUE FROM OTHER SOURCES	1,765	1,540	862
TOTAL	251,012	415,654	135,656
Services
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
REVENUE FROM CONTRACTS WITH CUSTOMERS	3,464	5,774	3,497
REVENUE FROM OTHER SOURCES	0	0	0
TOTAL	$ 3,464	$ 5,774	$ 3,497

Revenue - Additional Informatio

Revenue - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Revenue [abstract]
Deferred balance	$ 999	$ 1,517

Revenue - Summary of Remaining

Revenue - Summary of Remaining Performance Obligations in (Partially) Unsatisfied Long-term Contracts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of transaction price allocated to remaining performance obligations [abstract]
Balance at start of the period	$ 1,517	$ 1,760
Recognized revenue from prior years' invoicing	(1,517)	(1,760)
Amounts invoiced to be recognized over time	2,069	4,149
Recognized revenue from current year invoicing	(1,089)	(2,703)
Foreign exchange impact	19	71
Balance at end of the period	$ 999	$ 1,517

Segments - Schedule of Revenue

Segments - Schedule of Revenue from External Customers by Country (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Operating Segments [Line Items]
Total Revenue	$ 254,476	$ 421,428	$ 139,153
United States
Disclosure Of Operating Segments [Line Items]
Total Revenue	139,554	250,755	54,655
Italy
Disclosure Of Operating Segments [Line Items]
Total Revenue	49,200	65,659	24,098
United Kingdom
Disclosure Of Operating Segments [Line Items]
Total Revenue	22,259	56,282	39,936
Germany
Disclosure Of Operating Segments [Line Items]
Total Revenue	8,638	16,261	1,462
Colombia
Disclosure Of Operating Segments [Line Items]
Total Revenue	10,949	12,101	8,789
Sweden
Disclosure Of Operating Segments [Line Items]
Total Revenue	3,903	6,954	3,128
Other
Disclosure Of Operating Segments [Line Items]
Total Revenue	$ 19,973	$ 13,416	$ 7,085

Segments - Additional Informati

Segments - Additional Information (Details) - Customer	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Operating Segments [Line Items]
Number of significant customers	2	1
Customer One
Disclosure Of Operating Segments [Line Items]
Percentage of group’s revenue by significant customers	27%	45%
Customer Two
Disclosure Of Operating Segments [Line Items]
Percentage of group’s revenue by significant customers	10%

Segments - Schedule of Non-curr

Segments - Schedule of Non-current Assets by Country (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Operating Segments [Line Items]
Total	$ 174,074	$ 238,760	[1]
United Kingdom
Disclosure Of Operating Segments [Line Items]
Total	137,811	199,312
United States
Disclosure Of Operating Segments [Line Items]
Total	19,986	22,537
Italy
Disclosure Of Operating Segments [Line Items]
Total	9,324	10,600
Colombia
Disclosure Of Operating Segments [Line Items]
Total	3,622	3,780
Spain
Disclosure Of Operating Segments [Line Items]
Total	716	585
Sweden
Disclosure Of Operating Segments [Line Items]
Total	605	630
Germany
Disclosure Of Operating Segments [Line Items]
Total	413	277
Other
Disclosure Of Operating Segments [Line Items]
Total	$ 1,597	$ 1,039
[1] Government and other grants have been restated due to a presentational error - see Note 21.

Finance Income and Finance Ex_3

Finance Income and Finance Expense - Summary of Finance Income and Finance Expense (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income, expense, gains or losses of financial instruments [abstract]
Net gain on conversion of convertible financial instruments			$ 64,143
Change in fair value of 2020 convertible notes (Note 17)			52,267
Change in fair value of Series B preferred shares (Note 16)			48,956
Change in fair value of Stock Warrants	[1]	$ 10,068
Gain on sublease		3,608
Lease interest income		626
Interest Income		317	60	$ 581
Foreign exchange gain				21,908
Other				11
Finance income		14,619	165,426	22,500
Interest expense (cash)		(27,546)	(29,954)	(12,695)
Interest expense (non-cash)		(11,412)	(43,939)	(18,152)
Lease liability interest expense (Note 24)		(4,464)	(2,501)	(751)
Change in fair value of instrument financing arrangement (Note 25)		(9,950)
Foreign exchange loss		(81,384)	(14,594)
Government assessment	[2]	(1,177)
Dividend on preferred shares (Note 16)			(16,156)	(23,578)
Debt extinguishment fee (cash)			(3,636)
Debt extinguishment fee (non-cash)			(4,170)	(5,647)
Change in fair value of 2020 convertible notes (Note 17)				(102,548)
Change in fair value of Series B preferred shares (Note 16)				(9,351)
Change in fair value of Stock Warrants			(2,875)
Other		(524)	(109)
Finance expense		$ (136,457)	$ (117,934)	$ (172,722)
[1] Relates to liability classified warrants from the Merger (Note 2) Retroactive assessment by a foreign government to all entities selling certain medical related products to the government.

Income Taxes - Summary of Tax C

Income Taxes - Summary of Tax Credit (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current income credit / (tax)
- Current year	$ (8,279)	$ (4,087)	$ 10,320
- Prior years	3,484		(767)
Total current income credit / (tax)	(4,795)	(4,087)	9,553
Deferred income tax credit
- Current year	475	1,243	393
- Prior years	0	0	0
Total deferred income credit	475	1,243	393
Total income tax credit/(expense)	$ (4,320)	$ (2,844)	$ 9,946

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Major Components Of Tax Expense Income [Line Items]
Current income credit, current year	$ (8,279)	$ (4,087)		$ 10,320
Current income credit, prior years	3,484			(767)
Tax receivable	$ 20,987	$ 15,022	[1]
United Kingdom
Major Components Of Tax Expense Income [Line Items]
Corporation tax rate	19%	19%
United Kingdom | From April 1, 2023
Major Components Of Tax Expense Income [Line Items]
Corporation tax rate	25%
Research and Development
Major Components Of Tax Expense Income [Line Items]
Current income credit, current year	$ 0	$ 0		(10,479)
Current income credit, prior years	$ (3,514)	$ 0		$ (772)
[1] Government and other grants have been restated due to a presentational error - see Note 21.

Income Taxes - Summary of Recon

Income Taxes - Summary of Reconciliation of Effective Tax Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of average effective tax rate and applicable tax rate [abstract]
Loss for the period before taxation	$ 443,285	$ 97,911	$ 250,943
Tax benefit at standard U.K. rate at 19%	84,224	18,603	47,679
Difference in overseas tax rates	(1,140)	(700)	145
Expenses not deductible for tax purposes	(66)	7,359	(5,389)
Tax losses for which no deferred tax asset was recognized	(83,789)	(21,887)	(37,694)
Share-based payment	(6,690)	(6,443)	(572)
Research and development credit	3,484		4,804
Adjustments for prior year			767
Other timing differences and adjustments	(343)	224	206
Total income tax credit/(expense)	$ (4,320)	$ (2,844)	$ 9,946
Effective tax rate	(1.00%)	(3.00%)	4%

Income Taxes - Summary of Rec_2

Income Taxes - Summary of Reconciliation of Effective Tax Rate (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
United Kingdom
Major Components Of Tax Expense Income [Line Items]
Tax rate	19%	19%

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings Per Share [Line Items]
Loss attributable to equityholders, basic	$ (447,793)	$ (100,929)	$ (240,980)
Loss attributable to equityholders, diluted	$ (447,793)	$ (100,929)	$ (240,980)
Weighted average number ordinary shares outstanding in calculation of earnings per share, basic	282,242,144	163,255,784	132,192,880
Weighted average number ordinary shares outstanding in calculation of earnings per share, diluted	282,242,144	163,255,784	132,192,880
Stock split description	On February 1, 2021 the Board of Directors of the Company approved a stock split of the issued and outstanding A Ordinary and common shares of the Company on a 220 for 1 basis.
Class A Ordinary Shares and Common Shares
Earnings Per Share [Line Items]
Weighted average number ordinary shares outstanding in calculation of earnings per share, basic	282,242,144	163,255,784	132,192,880
Weighted average number ordinary shares outstanding in calculation of earnings per share, diluted	282,242,144	163,255,784	132,192,880

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Loss Attributable to Ordinary Shareholders (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Loss attributable to ordinary and common shareholders:
Loss for the year, attributable to equity holders of the parent, Basic	$ (447,793)	$ (100,929)	$ (240,980)
Profit loss attributable to ordinary and common shareholders, Basic	(447,793)	(100,929)	(240,980)
Loss attributable to ordinary shareholders, Basic	(447,793)	(100,929)	(240,980)
Loss for the year, attributable to equity holders of the parent, Diluted	(447,793)	(100,929)	(240,980)
Loss attributable to ordinary shareholders, Diluted	(447,793)	(100,929)	(240,980)
Profit loss attributable to ordinary and common shareholders, Diluted	$ (447,793)	$ (100,929)	$ (240,980)
Weighted-average number of ordinary and common shares:
Issued ordinary shares at January 1, Basic	252,803,846	132,204,201	132,188,281
Effect of shares issued, Basic	29,438,298	31,051,583	4,599
Weighted-average number of ordinary and common shares, Basic	282,242,144	163,255,784	132,192,880
Issued ordinary shares at January 1, Diluted	252,803,846	132,204,201	132,188,281
Effect of shares issued, Diluted	29,438,298	31,051,583	4,599
Weighted-average number of ordinary and common shares, Diluted	282,242,144	163,255,784	132,192,880
Loss per share:
Loss per share, Basic	$ (1.59)	$ (0.62)	$ (1.82)
Loss per share:
Loss per share, Diluted	$ (1.59)	$ (0.62)	$ (1.82)

Earnings Per Share - Schedule_2

Earnings Per Share - Schedule of Computation of Diluted Net loss Per Share Attributable to Ordinary Shareholders and Common Shareholders (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings Per Share [Line Items]
Number of shares excluded from diluted net loss per share	124,279,649	102,582,706	182,499,511
Convertible Preferred Shares (as Converted to A Ordinary Shares)
Earnings Per Share [Line Items]
Number of shares excluded from diluted net loss per share			87,711,133
Options to purchase A Ordinary and Common shares
Earnings Per Share [Line Items]
Number of shares excluded from diluted net loss per share	99,201,843	83,573,631	57,212,650
Convertible Debt (as Converted to Common Shares)
Earnings Per Share [Line Items]
Number of shares excluded from diluted net loss per share	6,126,554		25,944,000
Warrants to Purchase A Ordinary Shares
Earnings Per Share [Line Items]
Number of shares excluded from diluted net loss per share	5,373,008	5,430,781	5,430,781
Warrants to Purchase Common Shares
Earnings Per Share [Line Items]
Number of shares excluded from diluted net loss per share	13,578,244	13,578,294	6,200,947

Investments - Summary of the Gr

Investments - Summary of the Group's Subsidiaries with Non-controlling Interests (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Non-current assets	$ 174,074	$ 238,760	[1]
Current assets	266,939	406,020	[1]
Non-current liabilities	(454,590)	(358,821)	[1]
Current liabilities	(91,798)	(123,363)	[1]
Carrying amount of Non-controlling interest	(267)	(455)	[1]
Total Revenue	254,476	421,428		$ 139,153
Profit/(loss)	(447,793)	(100,929)		(240,980)
Total comprehensive profit/(loss)	(407,873)	(100,556)		(258,557)
Profit/(loss) allocated to non-controlling interest	188	174		(17)
Cash flows from operating activities	(162,108)	(134,583)		(149,327)
Cash flows from investment activities	(24,983)	(106,346)		(64,381)
Cash flows from financing activities	165,289	219,022		$ 236,586
LumiraDx Colombia Holdings Limited [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Non-current assets	351	189
Current assets	7,925	8,627
Non-current liabilities	(5,597)	(5,643)
Current liabilities	(2,648)	(3,213)
Net assets/(liabilities)	31	(40)
Carrying amount of Non-controlling interest	1,015	805
Total Revenue	11,019	12,101
Profit/(loss)	1,106	1,609
Other comprehensive gain	0	0
Total comprehensive profit/(loss)	1,106	1,609
Profit/(loss) allocated to non-controlling interest	210	306
Other comprehensive loss allocated to non- controlling interest	0	0
Cash flows from operating activities	(97)	1,810
Cash flows from investment activities	(273)	(98)
Cash flows from financing activities
Increase Decrease In Cash And Cash Equivalents, Total	(370)	1,712
LumiraDx Healthcare LTDA [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Non-current assets	153	237
Current assets	1,261	1,517
Non-current liabilities	(4,708)	(3,594)
Current liabilities	(312)	(543)
Net assets/(liabilities)	(3,606)	(2,383)
Carrying amount of Non-controlling interest	(1,282)	(1,260)
Total Revenue	2,185	2,320
Profit/(loss)	(1,120)	(879)
Other comprehensive gain	0	0
Total comprehensive profit/(loss)	(1,120)	(879)
Profit/(loss) allocated to non-controlling interest	(22)	(132)
Other comprehensive loss allocated to non- controlling interest	0	0
Cash flows from operating activities	(883)	(701)
Cash flows from investment activities	(92)	(38)
Cash flows from financing activities	1,000	500
Increase Decrease In Cash And Cash Equivalents, Total	$ 25	$ (239)
[1] Government and other grants have been restated due to a presentational error - see Note 21.

Investments - Summary of the _2

Investments - Summary of the Group's Subsidiaries with Non-controlling Interests (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Investments accounted for using equity method [abstract]
Percentage of net assets labilities	100%	100%
Percentage of total comprehensive profit or loss	100%	100%

Investments - Additional Inform

Investments - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
LumiraDx Healthcare LTDA [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Percentage of share capital	2%	2%
Lumiradx Colombia Holdings Limited [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Percentage of share capital	19%	19%
Percentage of additional shares acquired		16%
Total consideration		$ 1,968
LumiraDx SAS [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Percentage of equity share hold		100%

Investments - Summary of Princi

Investments - Summary of Principal Subsidiaries (Details)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
LumiraDx Brazil Holdings Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx Brazil Holdings Limited
COUNTRY OF INCORPORATION AND RESIDENCE		United Kingdom
NATURE OF BUSINESS		Holding Company
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx Healthcare Ltda
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx Healthcare Ltda
COUNTRY OF INCORPORATION AND RESIDENCE		Brazil
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		98%	98%
LumiraDx Colombia Holdings Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx Colombia Holdings Limited
COUNTRY OF INCORPORATION AND RESIDENCE		United Kingdom
NATURE OF BUSINESS		Holding Company
PROPORTION OF EQUITY SHARES HELD BY COMPANY		81%	81%
Lumira SAS
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		Lumira SAS
COUNTRY OF INCORPORATION AND RESIDENCE		Colombia
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY	[1]	100%	100%
LumiraDx SAS
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx SAS
COUNTRY OF INCORPORATION AND RESIDENCE		France
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx GmbH
COUNTRY OF INCORPORATION AND RESIDENCE		Germany
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx AB
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx AB
COUNTRY OF INCORPORATION AND RESIDENCE		Sweden
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx UK Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx UK Limited
COUNTRY OF INCORPORATION AND RESIDENCE		United Kingdom
NATURE OF BUSINESS		Manufacture and distribution of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LKM Innovations Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LKM Innovations Limited
COUNTRY OF INCORPORATION AND RESIDENCE		United Kingdom
NATURE OF BUSINESS		Research and development
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx Ltd.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx Ltd.
COUNTRY OF INCORPORATION AND RESIDENCE		United Kingdom
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx Group Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx Group Limited
COUNTRY OF INCORPORATION AND RESIDENCE		United Kingdom
NATURE OF BUSINESS		Holding Company
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx International Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx International Limited
COUNTRY OF INCORPORATION AND RESIDENCE		United Kingdom
NATURE OF BUSINESS		Holding Company
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx Investment Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx Investment Limited
COUNTRY OF INCORPORATION AND RESIDENCE		United Kingdom
NATURE OF BUSINESS		Holding Company
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx Care Solutions UK Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx Care Solutions UK Limited
COUNTRY OF INCORPORATION AND RESIDENCE		United Kingdom
NATURE OF BUSINESS		Healthcare IT and services
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx, Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx, Inc
COUNTRY OF INCORPORATION AND RESIDENCE		United States
NATURE OF BUSINESS		Research and development and distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
ACS Acquisition LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		ACS Acquisition LLC
COUNTRY OF INCORPORATION AND RESIDENCE		United States
NATURE OF BUSINESS		Healthcare IT and services
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx Healthcare LLC
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx Healthcare LLC
COUNTRY OF INCORPORATION AND RESIDENCE		United States
NATURE OF BUSINESS		Healthcare IT and services
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
Biomedical Service S.r.l.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		Biomedical Service S.r.l.
COUNTRY OF INCORPORATION AND RESIDENCE		Italy
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx AS
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx AS
COUNTRY OF INCORPORATION AND RESIDENCE		Norway
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx GmbH
COUNTRY OF INCORPORATION AND RESIDENCE		Austria
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx GmbH
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx GmbH
COUNTRY OF INCORPORATION AND RESIDENCE		Switzerland
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx Japan Co. Ltd.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx Japan Co. Ltd.
COUNTRY OF INCORPORATION AND RESIDENCE		Japan
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx Oy
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx Oy
COUNTRY OF INCORPORATION AND RESIDENCE		Finland
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx A/S
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx A/S
COUNTRY OF INCORPORATION AND RESIDENCE		Denmark
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx Healthcare S.L.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx Healthcare S.L.
COUNTRY OF INCORPORATION AND RESIDENCE		Spain
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
SureSensors Ltd.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		SureSensors Ltd.
COUNTRY OF INCORPORATION AND RESIDENCE		United Kingdom
NATURE OF BUSINESS		Developer and manufacturer of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx (Pty) Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx (Pty) Limited
COUNTRY OF INCORPORATION AND RESIDENCE		South Africa
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx B.V.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx B.V.
COUNTRY OF INCORPORATION AND RESIDENCE		Netherlands
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx Benelux B.V.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx Benelux B.V.
COUNTRY OF INCORPORATION AND RESIDENCE		Netherlands
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx Limited
COUNTRY OF INCORPORATION AND RESIDENCE		Ireland
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
LumiraDx Healthcare Private Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx Healthcare Private Limited
COUNTRY OF INCORPORATION AND RESIDENCE		India
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
CA Healthcare Acquisition Corp.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		CA Healthcare Acquisition Corp.
COUNTRY OF INCORPORATION AND RESIDENCE		United States
NATURE OF BUSINESS		Holding Company
PROPORTION OF EQUITY SHARES HELD BY COMPANY		100%	100%
[1] LumiraDx Colombia Holdings Limited holds 100 % of the equity shares of LumiraDx SAS

Investments - Summary of Prin_2

Investments - Summary of Principal Subsidiaries (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2021
LumiraDx SAS
Disclosure of subsidiaries [line items]
Percentage Of Equity Share Hold	100%

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Summary of Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	[1]	$ 37,048
Ending balance		32,170	$ 37,048	[1]
Cost
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance		57,101	57,990		$ 56,277
Exchange differences		(2,912)	(889)		1,713
Ending balance		54,189	57,101		57,990
Amortization
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance		20,053	17,267		14,744
Charge for the period		1,985	2,827		2,387
Exchange differences		(19)	(41)		136
Ending balance		22,019	20,053		17,267
Net Book Value
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance		37,048	40,723
Ending balance		32,170	37,048		40,723
Goodwill | Cost
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance		15,606	15,991		15,391
Exchange differences		(947)	(385)		600
Ending balance		14,659	15,606		15,991
Goodwill | Net Book Value
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance		15,606	15,991
Ending balance		14,659	15,606		15,991
Patents | Cost
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance		18,493	18,671		18,122
Exchange differences		(1,448)	(178)		549
Ending balance		17,045	18,493		18,671
Patents | Amortization
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance		4,469	3,595		2,710
Charge for the period		803	890		831
Exchange differences		(19)	(16)		54
Ending balance		5,253	4,469		3,595
Patents | Net Book Value
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance		14,024	15,076
Ending balance		11,792	14,024		15,076
Customer Intangibles | Cost
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance		8,861	9,139		8,731
Exchange differences		(139)	(278)		408
Ending balance		8,722	8,861		9,139
Customer Intangibles | Amortization
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance		6,343	5,047		4,034
Charge for the period		593	1,317		951
Exchange differences		7	(21)		62
Ending balance		6,943	6,343		5,047
Customer Intangibles | Net Book Value
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance		2,518	4,092
Ending balance		1,779	2,518		4,092
Supplier Relationships | Cost
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance		2,856	2,856		2,856
Ending balance		2,856	2,856		2,856
Supplier Relationships | Amortization
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance		1,615	1,329		1,043
Charge for the period		286	286		286
Exchange differences
Ending balance		1,901	1,615		1,329
Supplier Relationships | Net Book Value
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance		1,241	1,527
Ending balance		955	1,241		1,527
Technology and Software | Cost
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance		11,285	11,333		11,177
Exchange differences		(378)	(48)		156
Ending balance		10,907	11,285		11,333
Technology and Software | Amortization
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance		7,626	7,296		6,957
Charge for the period		303	334		319
Exchange differences		(7)	(4)		20
Ending balance		7,922	7,626		7,296
Technology and Software | Net Book Value
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance		3,659	4,037
Ending balance		$ 2,985	$ 3,659		$ 4,037
[1] Government and other grants have been restated due to a presentational error - see Note 21.

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill
Disclosure Of Intangible Assets [Line Items]
Cash flow projection period	5 years
Perpetual growth rate	5%	5%
After tax discount rate	30%	25%
Risk-free interest rate	4%	1.50%
Intangible Assets
Disclosure Of Intangible Assets [Line Items]
Cash flow projection period	5 years
After tax discount rate	30%	25%
Risk-free interest rate	4%	1.50%
Selling, Marketing and Administrative Expenses
Disclosure Of Intangible Assets [Line Items]
Amortization	$ 1,829	$ 2,652	$ 2,224
Research and Development Expenses
Disclosure Of Intangible Assets [Line Items]
Amortization	$ 156	$ 175	$ 163

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Summary of Intangible Assets in Use and Under Development (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Acquired Patents | Intangible Assets in Use
Disclosure Of Intangible Assets [Line Items]
Net book value	$ 6,420
Remaining amortization period	8 years
Acquired Technology | Intangible Assets in Use
Disclosure Of Intangible Assets [Line Items]
Net book value	$ 903
Remaining amortization period	6 years
Acquired Supplier Relationships | Intangible Assets in Use
Disclosure Of Intangible Assets [Line Items]
Net book value	$ 958
Remaining amortization period	3 years
Acquired Customer-related Intangible | Intangible Assets in Use
Disclosure Of Intangible Assets [Line Items]
Net book value	$ 1,777
Acquired Customer-related Intangible | Intangible Assets in Use | Bottom of Range
Disclosure Of Intangible Assets [Line Items]
Remaining amortization period	4 years
Acquired Customer-related Intangible | Intangible Assets in Use | Top of Range
Disclosure Of Intangible Assets [Line Items]
Remaining amortization period	5 years
Acquired Technology | Intangible Assets in Use
Disclosure Of Intangible Assets [Line Items]
Net book value	$ 178
Remaining amortization period	1 year
Technology License | Intangible Assets Under Development
Disclosure Of Intangible Assets [Line Items]
Net book value	$ 1,901
Patent License | Intangible Assets Under Development
Disclosure Of Intangible Assets [Line Items]
Net book value	4,754
Patents | Intangible Assets Under Development
Disclosure Of Intangible Assets [Line Items]
Net book value	$ 620

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	$ 173,397	[1]	$ 87,082
Impairments	17,904
Ending balance	113,406		173,397	[1]	$ 87,082
Cost
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	204,113		101,919		33,888
Additions	31,820		106,346		64,381
Disposals	(1,846)		(610)		(669)
Exchange differences	(19,734)		(3,542)		4,319
Ending balance	214,353		204,113		101,919
Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(30,716)		(14,837)		(8,747)
Charge for the period	25,166		17,275		5,717
Disposals	1,290		478		182
Impairments	(49,437)
Exchange differences	(3,082)		(918)		(555)
Ending balance	(100,947)		(30,716)		(14,837)
Land and Buildings
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	29,819		5,047
Ending balance	27,552		29,819		5,047
Land and Buildings | Cost
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	34,524		7,106		3,054
Additions	5,137		28,047		3,686
Disposals	(147)		(67)
Exchange differences	(3,417)		(562)		366
Ending balance	36,097		34,524		7,106
Land and Buildings | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(4,705)		(2,059)		(1,067)
Charge for the period	4,359		2,773		841
Disposals	13		21
Exchange differences	(506)		(106)		(151)
Ending balance	(8,545)		(4,705)		(2,059)
Fixtures and Fittings
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	3,716		1,510
Ending balance	3,531		3,716		1,510
Fixtures and Fittings | Cost
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	9,653		4,146		3,115
Additions	2,227		4,144		1,115
Transfers			2,137		(22)
Disposals	(702)		(452)		(126)
Exchange differences	(762)		(322)		64
Ending balance	10,416		9,653		4,146
Fixtures and Fittings | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(5,937)		(2,636)		(2,014)
Charge for the period	1,812		2,204		618
Transfers			1,686		(1)
Disposals	360		366		47
Impairments	0
Exchange differences	(504)		(223)		(52)
Ending balance	(6,885)		(5,937)		(2,636)
Plant and Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	92,602		34,660
Ending balance	51,299		92,602		34,660
Plant and Equipment | Cost
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	112,676		44,802		17,287
Additions	12,960		72,186		25,831
Transfers			(2,137)		22
Disposals	(997)		(91)		(137)
Exchange differences	(10,480)		(2,084)		1,799
Ending balance	114,159		112,676		44,802
Plant and Equipment | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(20,074)		(10,142)		(5,666)
Charge for the period	18,995		12,298		4,258
Transfers			(1,686)		1
Disposals	917		91		135
Impairments	(26,780)
Exchange differences	(2,072)		(589)		(352)
Ending balance	(62,860)		(20,074)		(10,142)
Assets Under Construction
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	47,260		45,865
Ending balance	31,024		47,260		45,865
Assets Under Construction | Cost
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	47,260		45,865		10,432
Additions	11,496		1,969		33,749
Disposals					(406)
Exchange differences	(5,075)		(574)		2,090
Ending balance	53,681		$ 47,260		$ 45,865
Assets Under Construction | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Impairments	(22,657)
Ending balance	$ (22,657)
[1] Government and other grants have been restated due to a presentational error - see Note 21.

Property, Plant and Equipment_2

Property, Plant and Equipment - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Property Plant And Equipment [Line Items]
Impairment	$ 17,904,000
Amount of estimated fair value less costs of disposal	2,976,000
Research and Development Expenses
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation expense	9,803,000	$ 5,355,000	$ 1,676,000
Selling, Marketing and Administrative Expenses
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation expense	15,363,000	$ 11,920,000	$ 4,041,000
Amira Manufacturing Line
Disclosure Of Property Plant And Equipment [Line Items]
Impairment	22,657,000
Test Strip Manufacturing
Disclosure Of Property Plant And Equipment [Line Items]
Impairment	26,780,000
Recoverable amount	2,976,000
Uninstalled Test Strip Manufacturing Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Impairment	0
Remaining property plant and equipment	$ 17,904,000

Inventory - Summary of Inventor

Inventory - Summary of Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Classes of current inventories [abstract]
Finished goods	$ 68,420	$ 62,410
Raw materials	19,584	80,606
WIP	1,961	6,039
Total Inventory	$ 89,965	$ 149,055	[1]
[1] Government and other grants have been restated due to a presentational error - see Note 21.

Inventory - Additional Informat

Inventory - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Inventory [Line Items]
Inventory write-down	$ 63,948	$ 6,830	$ 16,493
Cost of Sales
Disclosure Of Inventory [Line Items]
Inventories recognized as an expense	$ 63,520	$ 114,195	$ 70,261

Trade and Other Receivables - S

Trade and Other Receivables - Summary of Trade and Other Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Trade and other receivables [abstract]
Trade receivables	$ 30,406	$ 75,207
Reserves on trade receivables	(3,730)	(1,681)
Prepaids	11,781	20,349
Other receivables	10,732	9,408
VAT receivable	6,788	6,515
Total trade and other receivables	$ 55,977	$ 109,798	[1]
[1] Government and other grants have been restated due to a presentational error - see Note 21.

Trade and Other Receivables - A

Trade and Other Receivables - Additional Information (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Trade and other receivables [abstract]
Allowance for doubtful accounts	$ 3,730,000	$ 1,681,000
Reserve for expected credit losses	0	$ 0
Maximum exposure to credit risk	$ 0

Share Capital, Premium and Ot_3

Share Capital, Premium and Other Reserves - Additional Information (Details) $ / shares in Units, $ in Thousands

1 Months Ended

12 Months Ended

Sep. 29, 2016

Sep. 28, 2016 $ / shares

Aug. 31, 2022

Jul. 31, 2022 USD ($)

Oct. 31, 2020 $ / shares shares

Dec. 31, 2022

Dec. 31, 2021

Dec. 31, 2020 $ / shares shares

Dec. 31, 2019 USD ($) $ / shares shares

Dec. 31, 2018 USD ($) shares

Jul. 22, 2022 $ / shares

Sep. 28, 2021 $ / shares

Mar. 31, 2021 $ / shares shares

Aug. 24, 2016 $ / shares shares

Disclosure of classes of share capital [line items]

Date of incorporation

Aug. 24, 2016

Par value per share

$ 9.89

$ 0.0000028

Date of acquisition

Sep. 29, 2016

Description of how acquirer obtained control of acquiree

Board of Directors of the Company approved a stock split of the issued and outstanding A Ordinary and common shares of the Company on a 220 for 1 basis

Merger subdivision at the LMDX conversion factor

1.60806264

Proceeds from issuing shares | $

$ 98,000

Percentage of principal amount of the acquisition notes convert

25%

Number of shares issued | shares

212,718

Preferred Shares included in other reserves at an issue date fair value | $

$ 47,264

Warrants issued to purchase A Ordinary shares | shares

2,284

Strike price of warrants per share

$ 1,459.89

Secondary Public Stock Offering [Member]

Disclosure of classes of share capital [line items]

Proceeds from issuing shares | $

75,000

The Bill and Melinda Gates Foundation [Member] | Private Placements [Member]

Disclosure of classes of share capital [line items]

Proceeds from issuing shares | $

25,000

A Ordinary Shares

Disclosure of classes of share capital [line items]

Authorized share capital | shares

1,769,292,966

Percentage of principal amount of the acquisition notes convert

50%

25%

Conversion prices per share

$ 611.63

Number of shares issued | shares

1,587

1,586

Common Shares

Disclosure of classes of share capital [line items]

Authorized share capital | shares

1,769,292,966

Par value per share

$ 0.0000028

Common Shares | Underwriters [Member]

Disclosure of classes of share capital [line items]

Proceeds from issuing shares | $

$ 7,000

Option vesting period

30 days

Convertible Note

Disclosure of classes of share capital [line items]

Warrants issued to purchase A Ordinary shares | shares

16,528

Conversion feature of notes included in other reserve | $

$ 17,065

Strike price of warrants per share

$ 1,793.38

Senior Secured Loans

Disclosure of classes of share capital [line items]

Warrants issued to purchase A Ordinary shares | shares

1,000

Exercise price of warrant issued

$ 10

Strike price of warrants per share

$ 4,644.96

Senior Secured Loans | Top of Range

Disclosure of classes of share capital [line items]

Warrants issued to purchase of common stock | shares

1,485,848

Exercise price of warrant issued

$ 10

Senior Secured Loans | Bottom of Range

Disclosure of classes of share capital [line items]

Exercise price of warrant issued

$ 1.75

LumiraDx Holdings Limited

Disclosure of classes of share capital [line items]

Percentage of voting equity interests acquired

100%

Share Capital, Premium and Ot_4

Share Capital, Premium and Other Reserves - Summary of Shares Authorized, Fully Paid and Allocated (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
A Ordinary Shares
Disclosure Of Classes Of Share Capital [Line Items]
In issue at start of period	207,562,080	373,697
February subdivision (220:1)		81,839,643
Issued for cash	3,451,917	104,200
Merger subdivision at the LMDX conversion factor (1.60806264:1)		78,446,580
Conversion	(46,692,231)
Shares issued upon conversion of financial instruments		46,797,960
In issue at December - fully paid and allocated	164,321,766	207,562,080
Common Shares
Disclosure Of Classes Of Share Capital [Line Items]
In issue at start of period	45,241,766
Issued for cash	62,290,503
Issued in other transactions		5,307,607
Merger subdivision at the LMDX conversion factor (1.60806264:1)		4,796,852
Conversion	46,692,231
Shares issued upon conversion of financial instruments		35,137,307
In issue at December - fully paid and allocated	154,224,500	45,241,766

Share Capital, Premium and Ot_5

Share Capital, Premium and Other Reserves - Summary of Shares Authorized, Fully Paid and Allocated (Parenthetical) (Details)	Dec. 31, 2021
Disclosure of classes of share capital [abstract]
February Subdivision	220
Merger Subdivision Conversion Ratio	1.60806264

Share Based Payments - Addition

Share Based Payments - Additional Information (Details) $ / shares in Units, $ in Thousands			12 Months Ended
	Apr. 15, 2021 shares $ / shares	Jan. 15, 2021 shares Director $ / shares	Dec. 31, 2022 USD ($) shares yr $ / shares	Dec. 31, 2021 USD ($) shares $ / shares	Dec. 31, 2020 USD ($)
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected life of share option (years) | yr			10
Number of share options, forfeited			3,632,769	92,112
Stock split description			On February 1, 2021 the Board of Directors of the Company approved a stock split of the issued and outstanding A Ordinary and common shares of the Company on a 220 for 1 basis.
Description of merger subdivision conversion			In connection with the merger, in order to achieve an exchange ratio of one LMDX common share for each CAH share, the Company effected a subdivision, immediately prior to the merger, of all issued, and authorized but unissued, ordinary shares and common shares at a ratio of 1.60806264:1.
Number of founder directors | Director		3
Number of options, granted			22,755,235	26,557,293
Number of options, exercised			3,494,254	104,200
Weighted-average exercise price, exercised | $ / shares			$ 2.43	$ 1
Weighted average contractual life			6 years 5 months 23 days	6 years 7 months 17 days
Employee based Share Options
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of share options, forfeited			8,561,133
Founder Options
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Vesting period	two year
Number of options, granted	2,819,577	5,235,851
Exercise price | $ / shares	$ 17.05	$ 16.96
2021 Employee Stock Purchase Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of shares to be purchased with participating employee's contributions			3,500
Discount from fair market value of shares to be purchased with participating employee contributions			15%
Value of shares purchased under plan by participating employee | $			$ 25,000
Initially reserved common shares for issuance			15,265,380
Increase in number of shares reserved and available for issuance, description			The 2021 ESPP provides that the number of shares reserved and available for issuance under the 2021 ESPP will automatically increase on each January 1, beginning on January 1, 2022, by an amount equal to the lesser of (i) 50,000,000 common shares, and (ii) a number of common shares reflecting 5% of the Company’s fully diluted share capital as of such date.
Percentage of fully diluted share capital			5%
Minimum
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Vesting period			1 year
Exercise price, options outstanding | $ / shares			$ 0.20	$ 0.20
Minimum | 2021 Employee Stock Purchase Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Percentage of compensation withheld from salary to make contributions to purchase shares of common stock			1%
Maximum
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Vesting period			4 years
Exercise price, options outstanding | $ / shares			$ 17.05	$ 17.05
Maximum | 2021 Employee Stock Purchase Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Percentage of compensation withheld from salary to make contributions to purchase shares of common stock			15%
Number of shares to be purchased with participating employee's contributions			3,500
Increase in number of shares reserved and available for issuance, shares			50,000,000
Research and Development Expenses
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share based compensation expense | $			$ 7,115	$ 2,406	$ 1,890
Selling, Marketing and Administrative Expenses
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share based compensation expense | $			$ 26,707	$ 31,503	$ 1,301

Share Based Payments - Summary

Share Based Payments - Summary of Movements on Number of Share Options and Exercise Price (Details)	12 Months Ended
	Dec. 31, 2022 shares $ / shares	Dec. 31, 2021 shares $ / shares
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Number of options, Outstanding at beginning of the year | shares	83,573,631	57,212,650
Number of options, granted | shares	22,755,235	26,557,293
Number of options, Exercised | shares	(3,494,254)	(104,200)
Number of options, Forfeited/Expired | shares	(3,632,769)	(92,112)
Number of options, Outstanding at end of the year | shares	99,201,843	83,573,631
Number of options, Exercisable at end of the year | shares	71,900,277	66,322,324
Weighted-average exercise price, Outstanding at beginning of the year | $ / shares	$ 6.72	$ 2.09
Weighted-average exercise price, Granted | $ / shares	5.01	16.45
Weighted-average exercise price, Exercised | $ / shares	(2.43)	(1)
Weighted-average exercise price, Forfeited/Expired | $ / shares	(5.35)	(9.72)
Weighted-average exercise price, Outstanding at end of the year | $ / shares	6.45	6.72
Weighted-average exercise price, Exercisable at end of the year | $ / shares	$ 6.54	$ 5.28

Summary of Issued Shares under

Summary of Issued Shares under ESPP (Details) - $ / shares	Oct. 31, 2022	Jul. 29, 2022	May 01, 2022	Feb. 01, 2022	Dec. 31, 2022	Dec. 31, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of Shares						212,718
2021 Employee Stock Purchase Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of Shares	908,087	149,342	145,702	34,858	1,237,989
Purchase Price	$ 0.82	$ 1.30	$ 4.06	$ 7.47

Preferred Shares - Summary of P

Preferred Shares - Summary of Preferred Shares (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Balance at beginning of the year	$ 451,721	$ 248,640
Issuance, net of related costs		162,401
Accretion of issuance costs	8,498	7,751
Dividends accrued	16,156	23,578
Fair value adjustment of convertible feature		9,351
Converted to Share Premium from Merger	(476,375)
Balance at end of the year	0	451,721
Preference Shares
Balance at beginning of the year	401,430	221,927
Issuance, net of related costs		162,401
Accretion of issuance costs	8,498	7,751
Dividends accrued	0
Fair value adjustment of convertible feature		9,351
Converted to Share Premium from Merger	(409,928)
Balance at end of the year	0	401,430
Dividends
Balance at beginning of the year	50,291	26,713
Accretion of issuance costs
Dividends accrued	16,156	23,578
Fair value adjustment of convertible feature
Converted to Share Premium from Merger	(66,447)
Balance at end of the year	$ 0	$ 50,291

Preferred Shares - Additional I

Preferred Shares - Additional Information (Details) - USD ($)	1 Months Ended			12 Months Ended
	Sep. 30, 2021	Oct. 31, 2020	Jul. 31, 2018	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Aug. 24, 2016
Loan interest rate			12%
Number of shares issued								212,718
Principal and accrued interest of loan converted			$ 39,672,000
Proceeds from issuance of preferred shares						$ 162,401,000
Issuance of ordinary shares				$ 628,000	$ 5,136,000	32,938,000
Change in fair value of derivatives				$ 0	$ 48,956,000	$ 9,351,000
Series A Preferred Shares
Loan interest rate			8%
Cumulative annual dividend percentage			8%
Number of shares issued			212,718
Issue date fair value of conversion feature of shares			$ 47,264,000
Additional shares subscription right			$ 30,000,000
Option expiration year			2019
Series A Preferred Shares | Maximum
Issued capital, preference shares			$ 300,000,000
Authorized share capital			236,353
A Ordinary Shares
Dividend paid		$ 0	$ 0
Authorized share capital									1,769,292,966
Number of shares issued							1,587	1,586
A Ordinary Shares | September 2021 Merger
Conversion description				one to one basis
Series B Preferred Shares
Loan interest rate		8%
Cumulative annual dividend percentage		8%
Number of shares issued						33,008
Proceeds from issuance of preferred shares						$ 164,500,000
Series B Preferred Shares | Minimum
Issued capital, preference shares		$ 4,000,000,000
Series B Preferred Shares | Maximum
Issued capital, preference shares		$ 200,000,000
Authorized share capital		40,000
Common Shares | Maximum
Issued capital, preference shares		$ 6,400,000,000
Series B Preferred Shares Converted to Common Shares
Issuance of ordinary shares	$ 12,543,492

Debt - Summary of Information a

Debt - Summary of Information about Contractual Terms of Interest-Bearing Loans and Borrowings (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Jul. 31, 2018
Borrowings [Line Items]
NOMINAL INTEREST RATE			12%
Unsecured Loan
Borrowings [Line Items]
CURRENCY	USD
NOMINAL INTEREST RATE	2%
YEAR OF MATURITY	2024
FACE VALUE	$ 18,000	$ 18,000
CARRYING AMOUNT	15,508	14,242
FAIR VALUE	$ 14,629	14,557
2021 Senior Secured Loans
Borrowings [Line Items]
CURRENCY	USD
NOMINAL INTEREST RATE	8%
YEAR OF MATURITY	2024
FACE VALUE	$ 300,000	300,000
CARRYING AMOUNT	296,553	286,815
FAIR VALUE		283,893
2022 Convertible Notes
Borrowings [Line Items]
CURRENCY	USD
NOMINAL INTEREST RATE	6%
YEAR OF MATURITY	2027
FACE VALUE	$ 56,500	0
CARRYING AMOUNT	54,418	0
FAIR VALUE	$ 49,476	0
Instrument Financing Loans
Borrowings [Line Items]
CURRENCY	EUR
FACE VALUE	$ 76	263
CARRYING AMOUNT	76	263
FAIR VALUE	$ 76	$ 263
Instrument Financing Loans | Minimum
Borrowings [Line Items]
NOMINAL INTEREST RATE	1.70%
YEAR OF MATURITY	2022
Instrument Financing Loans | Maximum
Borrowings [Line Items]
NOMINAL INTEREST RATE	2.60%
YEAR OF MATURITY	2023

Debt - Additional Information (

Debt - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands				12 Months Ended
	Mar. 02, 2022	Mar. 23, 2021	Oct. 17, 2019	Dec. 31, 2022	Dec. 31, 2019	Jul. 31, 2022	Jun. 17, 2022	Dec. 31, 2021	[1]	Jan. 15, 2021	Jul. 31, 2018
Borrowings [Line Items]
Loan interest rate											12%
Borrowings				$ 76				$ 191
Warrants issued to purchase A Ordinary shares					2,284
Convertible Senior Subordinated Notes Due 2027
Borrowings [Line Items]
Loan interest rate	6%
Loan matures	March 1, 2027
Purchase of convertible senior subordinated	$ 56,500
Payment description				payable semi-annually in arrears starting September 1, 2022
Initial conversion price per share	$ 9.22
Minimum | Convertible Senior Subordinated Notes Due 2027
Borrowings [Line Items]
Conversion price per share	$ 7.25
2020 Senior Secured Loan
Borrowings [Line Items]
Borrowings		$ 100,000								$ 40,000
2021 Senior Secured Loan
Borrowings [Line Items]
Borrowings term		3 years
Loan interest rate		8%
Borrowings		$ 300,000,000
Exercise price of warrant issued							$ 1.75
Repayment of debt		$ 4,500				$ 100,000	$ 9,000
2021 Senior Secured Loan | Warrants
Borrowings [Line Items]
Exercise price of warrant issued		$ 1.75
2021 Senior Secured Loan | Maximum
Borrowings [Line Items]
Warrants issued to purchase of common stock		1,485,848
Unsecured Loan
Borrowings [Line Items]
Loan interest rate			2%
Loan matures			October 17, 2024
Notes issued			$ 18,000
[1] Government and other grants have been restated due to a presentational error - see Note 21.

Debt - Summary of Instrument Fi

Debt - Summary of Instrument Financing Loans are Used to Finance Cost of Installing Instruments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about borrowings [line items]
Beginning Balance	$ 301,320	$ 286,972
Changes from financing cash flows
Repayments of borrowings	(174)	(140,552)	$ (40,396)
Total changes from financing cash flows	53,836	221,278
Other changes
Reclassification of Unsecured Loan amounts to grant liability in accordance with IAS 20		(3,758)
Total other changes	11,399	(206,930)
Ending Balance	366,555	301,320	$ 286,972
Less: Debt due within one year	(76)	(191)
Instrument financing loans excluding current debt	366,479	301,129
Incremental Term Loans
Changes from financing cash flows
Proceeds from borrowings, net of issuance costs		39,000
Repayments of borrowings		(40,000)
Other changes
Loss on extinguishment of debt		1,000
2020 Senior Secured Loan
Changes from financing cash flows
Proceeds from borrowings, net of issuance costs		34,125
Repayments of borrowings		(100,000)
Other changes
Loss on extinguishment of debt		3,170
Amortization of debt discount		366
Instrument Financing Loans
Changes from financing cash flows
Proceeds from borrowings, net of issuance costs		192
Repayments of borrowings	(174)	(552)
Other changes
Foreign exchange impact	(13)	(52)
2021 Senior Secured Loan
Changes from financing cash flows
Proceeds from borrowings, net of issuance costs		288,513
Other changes
Warrants		(5,136)
Amortization of debt discount	8,454	3,438
Amortization of debt discount arising from debt modifications	1,284
2021 Convertible Notes
Other changes
Conversion to equity		(125,652)
Change in fair value		(52,267)
Amortization of debt discount		31,075
2022 Convertible Notes
Changes from financing cash flows
Proceeds from borrowings, net of issuance costs	54,010
Other changes
Amortization of debt discount	408
Convertible Notes
Other changes
Conversion to equity		(61,980)
Amortization of debt discount		$ 2,866
Unsecured Loan
Other changes
Amortization of debt discount	$ 1,266

Lease Liability - Summary of Le

Lease Liability - Summary of Lease Liability (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Lease Liabilities [Line Items]
Total	$ 45,268	$ 46,998
Due in Less than One Year
Lease Liabilities [Line Items]
Total	8,474	5,546
Due between One and Five Years
Lease Liabilities [Line Items]
Total	23,543	25,151
Due in More than Five Years
Lease Liabilities [Line Items]
Total	$ 13,251	$ 16,301

Deferred Tax Asset and Liabil_3

Deferred Tax Asset and Liability - Summary of Deferred Tax Asset and Deferred Tax Liability (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets and liabilities [abstract]
Deferred taxes: - Liabilities	$ 542	$ 779	[1]
Total net deferred tax liabilities	$ 542	$ 779
[1] Government and other grants have been restated due to a presentational error - see Note 21.

Deferred Tax Asset and Liabil_4

Deferred Tax Asset and Liability - Summary of Analysis and Movement of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Beginning balance	$ 779	$ 1,230
Recognized in income	(475)	(186)
Recognized in equity	238	(265)
Ending balance	542	779
Intangible Assets
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Beginning balance	1,238	1,727
Recognized in income	(862)	(383)
Recognized in equity	238	(106)
Ending balance	614	1,238
Net Operating Losses and Other Timing Differences
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Beginning balance	(459)	(497)
Recognized in income	387	197
Recognized in equity		(159)
Ending balance	$ (72)	$ (459)

Deferred Tax Asset and Liabil_5

Deferred Tax Asset and Liability - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
U.K. Tax Losses
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Deferred tax assets	$ 108,994	$ 78,602
U.S. Tax Losses
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Deferred tax assets	$ 7,757	$ 10,615

Trade and Other Payables - Summ

Trade and Other Payables - Summary of Trade and Other Payables (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Trade and other payables [abstract]
Trade payables	$ 28,897	$ 59,718
Accrued expenses and other liabilities	23,745	26,366
Accrued interest	7,373	6,239
Restructuring provision	1,156
Warranty provision	4,107	5,801
Deferred revenue	999	1,517
Total trade and other payables	$ 66,277	$ 99,641

Government and Other Grants - A

Government and Other Grants - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statements [Line Items]
Reduction in research and development expenses	$ 12,650	$ 8,602	$ 1,473
Liabilities related to unspent grant funds	11,077	12,730
Grant for manufacturing equipment	20,988	26,211
Grant for manufacturing equipment noncurrent	15,796	20,992
Reduction in manufacturing expenses	5,219	$ 3,784	$ 0
Non-current government grants	$ 15,796

Financial Risk Management - Add

Financial Risk Management - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Customer	Dec. 31, 2021 USD ($)
Financial Risk Management [Line Items]
Number of customers included in trade receivables | Customer	1
Percentage of customers accounted for trade receivables	33%
Currency Risk
Financial Risk Management [Line Items]
Percentage of strengthening US Dollars against UK Pound Sterling	10%
Impact of foreign currency risk, increasing the loss before tax	$ 9,383
Credit Risk
Financial Risk Management [Line Items]
Trade receivables	30,406	$ 75,207
Trade receivables due from customers	$ 700	$ 1,811
Ageing analysis of trade receivables	3 months and above

Financial Risk Management - Car

Financial Risk Management - Carrying Amounts of Trade and Other Receivables (Details) € in Thousands, £ in Thousands, kr in Thousands, SFr in Thousands, R$ in Thousands, $ in Thousands, $ in Thousands

12 Months Ended

Dec. 31, 2022 USD ($)

Dec. 31, 2022 GBP (£)

Dec. 31, 2022 EUR (€)

Dec. 31, 2022 COP ($)

Dec. 31, 2022 BRL (R$)

Dec. 31, 2022 SEK (kr)

Dec. 31, 2022 CHF (SFr)

Dec. 31, 2021 USD ($)

Dec. 31, 2021 GBP (£)

Dec. 31, 2021 EUR (€)

Dec. 31, 2021 COP ($)

Dec. 31, 2021 BRL (R$)

Dec. 31, 2021 SEK (kr)

Dec. 31, 2021 CHF (SFr)

Financial Risk Management [Line Items]

Carrying amount of trade and other receivables

$ 55,977

$ 109,798

Other

Financial Risk Management [Line Items]

Carrying amount of trade and other receivables

1,559

957

Currency Risk

Financial Risk Management [Line Items]

Carrying amount of trade and other receivables

$ 17,126

£ 21,493

€ 10,983

$ 3,547

R$ 710

kr 432

SFr 127

$ 51,568

£ 27,089

€ 24,057

$ 3,398

R$ 783

kr 954

SFr 992

Financial Risk Management - Mov

Financial Risk Management - Movement in Loss Allowances Against Trade Receivables (Details) - Credit Risk - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Financial Risk Management [Line Items]
Loss allowance beginning balance	$ 1,681	$ 661
Loss allowance recognized during the year	6,207	1,253
Balances written off during the year	(3,740)	(222)
Balances recovered during the year	(418)	(11)
Loss allowance ending balance	$ 3,730	$ 1,681

Financial Risk Management - Sum

Financial Risk Management - Summary of Undiscounted Contracted Maturities of Financial Liabilities (Details) - Liquidity Risk - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Carrying Amount
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	$ 464,284	$ 432,057
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS, Lease liabilities	31,452	31,096
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS, Trade and other payables	66,277	99,641
Contractual Cash Flows
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	539,883	516,077
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS, Lease liabilities	45,268	46,998
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS, Trade and other payables	66,277	99,641
Less Than 1 Year
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	102,957	129,996
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS, Lease liabilities	8,474	5,546
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS, Trade and other payables	66,277	99,641
1—2 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	343,981	32,323
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS, Lease liabilities	7,788	7,633
2—5 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	79,694	337,456
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS, Lease liabilities	15,755	$ 17,518
Due in More than 5 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	13,251
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS, Lease liabilities	$ 13,251
Unsecured Loan
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, EFFECTIVE INTEREST RATE	10.55%	10.55%
NON-DERIVATIVE FINANCIAL LIABILITY, YEAR OF MATURITY	2024	2024
Unsecured Loan | Carrying Amount
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	$ 15,508	$ 14,242
Unsecured Loan | Contractual Cash Flows
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	18,649	15,041
Unsecured Loan | Less Than 1 Year
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	360	285
Unsecured Loan | 1—2 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	$ 18,289	285
Unsecured Loan | 2—5 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		$ 14,471
2021 Senior Secured Loan
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, EFFECTIVE INTEREST RATE	11.48%	10.02%
NON-DERIVATIVE FINANCIAL LIABILITY, YEAR OF MATURITY	2024	2024
2021 Senior Secured Loan | Carrying Amount
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	$ 296,553	$ 286,815
2021 Senior Secured Loan | Contractual Cash Flows
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	338,800	354,133
2021 Senior Secured Loan | Less Than 1 Year
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	24,333	24,333
2021 Senior Secured Loan | 1—2 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	$ 314,467	24,333
2021 Senior Secured Loan | 2—5 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		$ 305,467
2022 Convertible Notes
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, EFFECTIVE INTEREST RATE	6.90%
NON-DERIVATIVE FINANCIAL LIABILITY, YEAR OF MATURITY	2027
2022 Convertible Notes | Carrying Amount
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	$ 54,418
2022 Convertible Notes | Contractual Cash Flows
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	70,813
2022 Convertible Notes | Less Than 1 Year
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	3,437
2022 Convertible Notes | 1—2 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	3,437
2022 Convertible Notes | 2—5 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	$ 63,939
Instrument Financing Loans
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, YEAR OF MATURITY	2023
Instrument Financing Loans | Minimum
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, EFFECTIVE INTEREST RATE	1.70%	1.70%
NON-DERIVATIVE FINANCIAL LIABILITY, YEAR OF MATURITY		2022
Instrument Financing Loans | Maximum
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, EFFECTIVE INTEREST RATE	2.60%	2.60%
NON-DERIVATIVE FINANCIAL LIABILITY, YEAR OF MATURITY		2023
Instrument Financing Loans | Carrying Amount
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	$ 76	$ 263
Instrument Financing Loans | Contractual Cash Flows
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	76	263
Instrument Financing Loans | Less Than 1 Year
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	$ 76	191
Instrument Financing Loans | 1—2 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		$ 72

Commitments - Summary of Capita

Commitments - Summary of Capital Expenditure Contracted But Not Yet Incurred (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Capital commitments [abstract]
Capital	$ 1,311	$ 15,641
Inventory	7,022	43,573
Total	$ 8,333	$ 59,214

Leases - Additional Information

Leases - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of quantitative information about right-of-use assets [line items]
Additions to right-of-use assets	$ 4,888,000	$ 23,038,000
Lease commitments for short-term leases for which recognition exemption has been used	0
Cash outflow for leases	6,863,000	5,429,000	$ 3,054,000
Interest expense on lease liabilities	$ 4,464,000	2,501,000	$ 751,000
Sublease term	8 years 6 months
Gain on sublease	$ 3,608,000
Lease interest income	626,000	0
Investment in sublease	$ 11,421,000	$ 0
Minimum
Disclosure of quantitative information about right-of-use assets [line items]
Lease term	1 year
Maximum
Disclosure of quantitative information about right-of-use assets [line items]
Lease term	10 years

Leases - Summary of Leases (Det

Leases - Summary of Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Presentation of leases for lessee [abstract]
Right-of-use assets	$ 16,580	$ 27,746	[1]
Depreciation expense of right-of-use-assets	$ 6,137	$ 5,593		$ 2,810
[1] Government and other grants have been restated due to a presentational error - see Note 21.

Leases - Summary of Amounts Rec

Leases - Summary of Amounts Recognized in Profit and Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Presentation of leases for lessee [abstract]
Depreciation expense of right-of-use-assets	$ 6,137	$ 5,593	$ 2,810
Interest expense on lease liabilities	4,464	2,501	751
Amounts recognized in profit and loss	$ 10,601	$ 8,094	$ 3,561

Leases - Summary of Maturity of

Leases - Summary of Maturity of Lease Receivables (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Disclosure of maturity analysis of finance lease payments receivable [line items]
Total	$ 14,588
Due in Less than One Year
Disclosure of maturity analysis of finance lease payments receivable [line items]
Total	1,255
Due between One and Five Years
Disclosure of maturity analysis of finance lease payments receivable [line items]
Total	7,529
Due in More than Five Years
Disclosure of maturity analysis of finance lease payments receivable [line items]
Total	$ 5,804

Instrument Financing Agreement

Instrument Financing Agreement - Additional Information (Details) - USD ($) $ / shares in Units, $ in Millions			1 Months Ended	12 Months Ended
	Aug. 27, 2022	Apr. 27, 2022	Jun. 30, 2022	Dec. 31, 2022	Sep. 28, 2021	Jul. 31, 2018	Aug. 24, 2016
Instrument Financing Agreement [Line Items]
Settlement expiration of Investment Financing	three-year
Par value per share					$ 9.89		$ 0.0000028
Number of trading day immediately following the Expiry Date		20 days
Fair value charged to finance expenses				$ 9,950
Interest rate						12%
Bottom of range [member] | Ordinary shares [Member]
Instrument Financing Agreement [Line Items]
Par value per share	$ 0.0000028
Top of range [member] | Ordinary shares [Member]
Instrument Financing Agreement [Line Items]
Par value per share	$ 7.25
Investor [Member] | Instrument Financing Agreement [Member]
Instrument Financing Agreement [Line Items]
Initial investment received in cash		$ 26.1
Maximum limit of investment		$ 50
Percentage of royalty payments		20%
Interest rate				33%
Notional amount				$ 41.5
Investor [Member] | Royalty Agreement [Member]
Instrument Financing Agreement [Line Items]
Additional investment made by investors			$ 15.4

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Transactions Between Related Parties [Line Items]
Accrued interest	$ 7,373	$ 6,239
Total Director’s emoluments	1,311	30,197	$ 661
Stock compensation expense	0	28,376	$ 62
Zwanziger Family Ventures Note 2022
Disclosure Of Transactions Between Related Parties [Line Items]
Accrued interest	$ 41	$ 0

Related Party Transactions - Su

Related Party Transactions - Summary of Remuneration (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of transactions between related parties [abstract]
Salaries and wages	$ 1,267	$ 1,743	$ 537
Stock compensation expense	0	28,376	62
Pension and other post-employment benefits	27	60	33
Other employee benefits	17	18	29
Total	$ 1,311	$ 30,197	$ 661

Ultimate Controlling Party - Ad

Ultimate Controlling Party - Additional Information (Details)	12 Months Ended
	Dec. 31, 2022 PartyOrShareholder
Ultimate Controlling Party [Abstract]
Controlling interest by party or company of shareholders	0

Listing Expenses - Additional I

Listing Expenses - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Sep. 28, 2021	Dec. 31, 2021	Aug. 24, 2016
Disclosure of detailed information about business combination [line items]
Fair value of issued shares	$ 52,492
Par value per share	$ 9.89		$ 0.0000028
Listing charge	$ 27,600	$ 27,607
Other transaction expenses	8,600
CA Healthcare Acquisition Corp [member]
Disclosure of detailed information about business combination [line items]
Fair value of issued shares	$ 52,500
Par value per share	$ 9.89
Identifiable net assets	$ 24,900

Listing Expenses - Disclosure o

Listing Expenses - Disclosure of Listing Expenses (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Sep. 28, 2021	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2018	Aug. 24, 2016
Disclosure of detailed information about business combination [line items]
Shares issued to CAH shareholders				212,718
Opening price of LMDX shares on NASDAQ as of September 29, 2021	$ 9.89				$ 0.0000028
Fair value of LMDX shares issued to CAH shareholders	$ 52,492
Assets (liabilities), Total		$ 162,596	$ 105,375
IFRS 2 listing expense (c-g)		$ 36,202
CA Healthcare Acquisition Corp [member]
Disclosure of detailed information about business combination [line items]
Shares issued to CAH shareholders	5,307,607
Opening price of LMDX shares on NASDAQ as of September 29, 2021	$ 9.89
Fair value of LMDX shares issued to CAH shareholders	$ 52,500
CAH cash in trust	38,244
CAH other assets	325
CAH liabilities	(13,683)
Assets (liabilities), Total	24,886
IFRS 2 listing expense (c-g)	$ 27,606

Restructuring and Impairment Ch

Restructuring and Impairment Charges - Summary of Restructuring and Impairment Charges (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Restructuring and Impairment Charges [ Line Items]
Impairments	$ 49,437
Restructurings	3,419
Excess Inventories	46,887
Total	99,743
Cost of Sales
Restructuring and Impairment Charges [ Line Items]
Impairments	49,437
Restructurings	787
Excess Inventories	46,887
Total	97,111
Research and Development Expenses
Restructuring and Impairment Charges [ Line Items]
Restructurings	1,599
Total	1,599
Selling, Marketing and Administrative Expenses
Restructuring and Impairment Charges [ Line Items]
Restructurings	1,033
Total	$ 1,033

Event After the Reporting Per_2

Event After the Reporting Period - Additional Information (Details)	Apr. 06, 2023
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Percentage of global workforce reduction	40%