LumiraDx (LMDWF) F-1 19 Jul 22 Registration statement (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Dec. 31, 2021
Cover [Abstract]
Document Type	F-1
Entity Registrant Name	LUMIRADX LIMITED
Amendment Flag	false
Entity Central Index Key	0001685428
Entity Emerging Growth Company	true
Entity Ex Transition Period	false

Consolidated Statement of Profi

Consolidated Statement of Profit and Loss and Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Revenue
Total Revenue	$ 421,428	$ 139,153	$ 23,142
Cost of sales
Total Cost of Sales	(269,888)	(86,206)	(14,322)
Gross Profit	151,540	52,947	8,820
Research and development expenses	(130,221)	(107,539)	(86,546)
Selling, marketing and administrative expenses	(130,520)	(46,129)	(37,294)
Listing expenses	(36,202)
Operating Loss	(145,403)	(100,721)	(115,020)
Finance income	165,426	22,500	11,705
Finance expense	(117,934)	(172,722)	(39,335)
Net finance income/(expense)	47,492	(150,222)	(27,630)
Loss before Tax	(97,911)	(250,943)	(142,650)
Tax credit/(expense) for the period	(2,844)	9,946	9,541
Loss for the period	(100,755)	(240,997)	(133,109)
Loss/(gain) attributable to non-controlling interest	174	(17)	(302)
Net loss attributable to equity holders of parent—basic and diluted	$ (100,929)	$ (240,980)	$ (132,807)
Net loss per share attributable to equity holders of parent—basic and diluted	$ (0.62)	$ (1.82)	$ (1.01)
Weighted-average number of Ordinary Shares used in loss per share—basic and diluted	163,255,784	132,192,880	131,757,738
Items that may be reclassified subsequently to profit or loss
Foreign currency translation differences - foreign operations	$ 199	$ (17,560)	$ (7,580)
Total Comprehensive loss for the year	(100,556)	(258,557)	(140,689)
Total comprehensive income attributable to:
Equity holders of the parent	(100,730)	(258,544)	(140,389)
Non-controlling interest	174	(13)	(300)
Total comprehensive profit/(loss)	(100,556)	(258,557)	(140,689)
Products
Revenue
Total Revenue	415,654	135,656	19,802
Cost of sales
Total Cost of Sales	(268,835)	(84,456)	(12,469)
Services
Revenue
Total Revenue	5,774	3,497	3,340
Cost of sales
Total Cost of Sales	$ (1,053)	$ (1,750)	$ (1,853)

Consolidated Statement of Finan

Consolidated Statement of Financial Position - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Non–Current Assets
Other non-current assets	$ 569	$ 241
Intangibles and goodwill	37,048	40,723
Right-of-use assets	27,746	10,386
Property, plant and equipment	173,397	87,082
Total Non-Current Assets	238,760	138,432
Current Assets
Inventories	149,055	85,516
Tax receivable	15,022	20,680
Trade and other receivables	109,798	109,295
Restricted cash		2,455
Cash and cash equivalents	132,145	158,717
Total Current Assets	406,020	376,663
TOTAL ASSETS	644,780	515,095
Non-Current Liabilities
Debt due after more than one year	(301,129)	(139,734)
Preferred shares		(451,721)
Lease liabilities	(25,514)	(8,991)
Stock warrants	(10,407)
Deferred tax liabilities	(779)	(1,230)
Total Non-Current Liabilities	(337,829)	(601,676)
Current Liabilities
Debt due within one year	(191)	(147,238)
Government and other grants	(38,941)	(44,037)
Trade and other payables	(99,641)	(95,246)
Lease liabilities due within one year	(5,582)	(2,114)
Total Current Liabilities	(144,355)	(288,635)
Equity
Share capital and share premium	(754,023)	(152,732)
Foreign currency translation reserve	19,706	19,905
Other reserves	(104,957)	(99,821)
Accumulated deficit	676,223	607,657
Total equity attributable to equity holders of the parent	(163,051)	375,009
Non-controlling interests	455	207
Total Equity	(162,596)	375,216
TOTAL EQUITY AND LIABILITIES	$ (644,780)	$ (515,095)

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, 2018	$ (33,977)	$ 0	$ 152,125	$ 5,241	$ 49,582	$ (241,031)	$ (34,083)	$ 106
Loss for the period	(133,109)					(132,807)	(132,807)	(302)
Other comprehensive loss
Currency translation differences	(7,580)			(7,582)			(7,582)	2
Total comprehensive profit/(loss)	(140,689)			(7,582)		(132,807)	(140,389)	(300)
Shares issued	2,346		2,601		(255)		2,346
Equity compensation plans	3,970					3,970	3,970
Equity conversion feature of convertible notes	17,065				17,065		17,065
Issue of other equity instruments	491				491		491
Shares repurchased	(2,035)		(2,035)				(2,035)
Transaction with owners, recognized directly in equity	21,837		566		17,301	3,970	21,837
Ending 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 profit/(loss)	(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 profit/(loss)	(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	$ 0	$ 754,023	$ (19,706)	$ 104,957	$ (676,223)	$ 163,051	$ (455)

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash Flows from Operating Activities
Loss for the period	$ (100,755)	$ (240,997)	$ (133,109)
Adjustments to reconcile loss for the year to net cash used in operating activities:
Depreciation	22,868	8,527	5,502
Amortization	2,827	2,387	2,494
Net finance expenses	(63,625)	126,774	6,001
Equity based share based payment transactions	33,909	3,191	3,970
Increase in tax receivable	(4,663)	(11,269)	(9,549)
Accrued preferred shares dividends	16,156	23,578	21,600
Listing charge	27,607
Changes to working capital:
Inventories	(66,874)	(73,302)	(8,389)
Trade and other receivables	7,511	(89,213)	6,388
Trade payables and other liabilities	(9,544)	100,997	13,337
Net Cash used in Operating Activities	(134,583)	(149,327)	(91,755)
Cash Flows from Investing Activities
Purchases of property, plant, equipment	(106,346)	(64,381)	(10,625)
Purchases of intangible assets			(102)
Cash paid for business acquisitions, net of cash received			(581)
Net Cash used in Investing Activities	(106,346)	(64,381)	(11,308)
Cash Flows from Financing Activities
Proceeds from issuance of preferred shares		162,401
Proceeds from borrowings, net of issuance costs	361,830	62,391	55,769
Proceeds from issuance of convertible notes, net of issuance costs		70,917	71,932
Proceeds from issuance of share capital	38,568
Shares issued on the exercise of share options	104	41
Repayment of principal portion of lease liabilities	(5,429)	(3,054)	(1,866)
Cash interest paid, net of interest received	(29,894)	(12,114)	(3,771)
Early extinguishment of debt	(3,637)	(3,600)
Repurchase of shares			(2,035)
Cash issued for non-controlling interest	(1,968)
Repayments of debt	(140,552)	(40,396)	(49,328)
Net Cash generated from Financing Activities	219,022	236,586	70,701
Net (Decrease) / Increase in Cash and Cash Equivalents	(21,907)	22,878	(32,362)
Movement in Cash and Cash Equivalents
Cash and cash equivalents at the beginning of the year	161,172	139,387	171,273
Exchange loss on cash and cash equivalents	(7,120)	(1,093)	476
Net Increase / (decrease) in cash and cash equivalents	(21,907)	22,878	(32,362)
Cash and Cash Equivalents at the end of the year	$ 132,145	$ 161,172	$ 139,387

General Information

General Information	12 Months Ended
	Dec. 31, 2021
Disclosure Of General Information [Abstract]
General Information	1. GENERAL INFORMATION These consolidated 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 . Note 9

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
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 April 12, 2022. 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 During the year ended December 31, 2021 the Group incurred a loss for the year of $100,755 (2020: $240,997), and operating cash outflows of $134,583 (2020: $149,327). As of December 31, 2021 the Group had net assets of $162,596 (2020: $(375,216)). 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 financial statements have been prepared on a going concern basis which the directors consider to be appropriate for the following reasons. 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 have sufficient funds to meet their liabilities as they fall due for that period (the going concern period). The Group has minimum committed expenses including payroll for current employees, lease and other contractual commitments and interest payments on debt obligations of approximately $13,000 per month; however, the Group will be required to spend considerably more in order to continue to execute on its entire strategic business plan. As discussed in Note 17 The 2021 Senior Secured Loan matures in March 2024 and contains customary covenants including achieving certain revenue levels for the years ending December 31, 2021, 2022 and 2023. The Group met the 2021 revenue covenant. For the 2022 revenue covenant, the Group’s short-term revenue prospects will vary with the amount of demand for its SARS-CoV-2 SARS-CoV-2 COVID-19 COVID-19 In March 2022 the Group entered into privately negotiated subscription agreements with certain investors wherein the Group sold and investors purchased $56,500 of Convertible Senior Subordinated Notes due 2027. The notes bear annual interest of 6%, payable semi-annually in arrears starting September 1, 2022. The notes mature on March 1, 2027 and are convertible at the holder’s option at an initial conversion rate of approximately $9.22 per share. The directors believe that, if necessary, they will be able to obtain waivers of covenant violations or restructure the existing obligations, although there are no guarantees that these will be achieved. The directors believe the Group and 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. 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 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, 2021, 2020, and 2019. 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 acquisition-by-acquisition non-controlling 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 re-measurement 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 income. Contingent consideration that is classified as equity is not re-measured, 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 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 income. 2.4 Changes in accounting policy and disclosure In 2021 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. year-end (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 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 income 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 income. 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 income. 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 Income during the financial period in which they are incurred. No depreciation is charged on assets in the course of construction ahead of their productive 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 • Fixtures and fittings—3-7 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 Income. 2.9 Right-of-Use The Group assesses whether a contract is or contains a lease at inception of a contract. The Group recognizes a right-of-use 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 • 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 • 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 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 right-of-use Right-of-use right-of-use right-of-use The right-of-use The Group applies IAS 36 Impairment of Asset right-of-use 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 As a practical expedient, IFRS 16 permits a lessee not to separate non-lease non-lease 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 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 either using the straight line method or over the asset’s economic useful life based on cash flow projections. 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 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 2.11 Financial instruments (a) Classification The Group classifies its financial instruments in the following categories (as disclosed in Note 22 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 recognised at fair value. After initial recognition, these financial liabilities are re-measured Financial liabilities are classified as current liabilities if payment is due within twelve months. Otherwise, they are presented as non-current (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 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 income. (d) Impairment of financial assets An impairment assessment is carried out annually and when there is evidence that an asset may be impaired. When the recoverable amount of an asset, being the higher of its fair value less costs of disposal and its value in use, is less than its carrying value, then the carrying value is reduced to its recoverable amount. For the loans and receivables category, the amount of the loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows (excluding future credit losses that have not been incurred), discounted at the financial asset’s original effective interest rate. The asset’s carrying amount is reduced, and the loss is recognized in the income statement. If a loan or held-to-maturity When a subsequent event causes the amount of impairment loss to decrease, the impairment loss is reversed through the Consolidated Statement of Profit and Loss and Comprehensive Income. Evidence of impairment may include indications that the debtors or a Group of debtors is experiencing significant financial difficulty, default or delinquency in interest or principal repayments, the probability that they will enter bankruptcy or other financial reorganization, and where observable data indicate that there is a measurable decrease in the estimated future cash flows, such as changes in arrears or economic conditions that correlate with defaults. The Group recognizes loss allowances for expected credit losses (“ECL”) for financial assets measured at amortized cost. For trade and other receivables, the Group measures the allowance for doubtful accounts at an amount equal to lifetime ECL. Financial assets are written off (either partially or in full) when there is no realistic prospect of recovery. This is generally the case when the Group determines that the customer does not have assets or sources of income that could generate sufficient cash flows to repay the amounts subject to the write-off. 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 selling expenses. 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 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 Restricted cash Restricted cash consist of deposits that are required as collateral for letters of credit for vendor deposits. 2.16 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 Trade and other payables are initially measured at fair value and are subsequently measured at amortized cost using the effective interest method. 2.17 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 2.18 Borrowing costs Borrowing costs are recognized in the Consolidated Statement of Profit and Loss and Comprehensive Income in the period in which they are incurred. 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 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 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, LMDX ordinary shares and LMDX common shares at a ratio of 1.60806264:1. 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. 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.

Critical Accounting Estimates a

Critical Accounting Estimates and Judgements	12 Months Ended
	Dec. 31, 2021
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 IFRSs 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. 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. Nonrecurring valuations The Group’s nonrecurring valuations are primarily associated with (i) the application of acquisition accounting and (ii) impairment assessments, both of which require value in use determinations as of the applicable valuation date. In making these determinations, the Group is required to make estimates and assumptions that affect the recorded amounts, including, but not limited to expected future cash flows, and discount rates, and remaining useful lives of long-lived assets. To assist in making these fair value determinations, the Group may engage third party valuation specialists. Estimates in this area impact, among other items, the amount of depreciation and amortization, impairment charges and income tax expense or credit. Estimates of fair value are based upon assumptions management believes to be reasonable, but which are inherently uncertain. A significant portion of the Group’s long-lived assets were initially recorded through the application of acquisition accounting and all of the Group’s long-lived assets are subject to impairment assessments. The Group regularly review whether changes to estimated useful lives are required in order to accurately reflect the economic use of our intangible assets with finite lives. The Group had net intangible assets of $24,732 and $21,442 as of December 31, 2020 and 2021, respectively. Share-Based Payments The Group operates equity-settled, share-based compensation plans under which the Group receives services or other consideration from employees and other unrelated parties for our equity instruments. The fair value of the services and consideration received in exchange for the grant of options is recognized as an expense and as a component of equity. The total amount to be expensed over the vesting period is determined by reference to the fair value of the options granted. The fair value of the share options was determined using a Black-Scholes valuation model. No performance conditions were included in the fair value calculations. Fair Value of Share Options The fair value of each award on the grant date is estimated using the Black-Scholes option pricing model. The Black-Scholes model requires the input of highly subjective assumptions, including the expected volatility, the risk-free rate, expected life and the dividend yield. The expected volatility is based on the historical volatility of several comparable companies in the same industry. The expected life is based on the longer of each tranche’s respective weighted-average vesting term or the expected term to a liquidity event. The risk-free rate for periods within the contractual life of the options is based on the market yield of U.S. Treasury Bonds in effect at the time of grant. The dividend yield is based on the Company’s expected dividend policy over the contractual life of the options. The assumptions used to estimate the fair value of the share options granted are as follows: 2020* 2021 Employees Founders Grant date fair value ($) 1,634 to 3,861 1.37 to 4.02 1.26 to 2.85 Exercise price ($) 1,793 to 3,861 9.89 to 16.39 16.96 to 17.05 Volatility 35-40 % 40.0 % 40.0 % Dividend yield — — — Expected life of option (years) 2-2.5 4-6.25 4-6.25 Annual risk free interest rate 0.2-1.6 % 0.78-1.22 % 0.78-1.22 % Total fair value of options granted $ 6,716 $ 8,567 $ 43,887 * Amounts not adjusted for 2021 share splits Fair Value of Ordinary Shares The Group utilized the fair value of ordinary shares when determining the fair value of financial instruments including the 2020 Convertible Notes and Series B preferred shares as well as determining the fair value of the ordinary shares underlying its options when performing the fair value calculations with the Black-Scholes option pricing model. Therefore, prior to the merger, the directors have estimated the fair value of the Group’s ordinary shares at various dates, with input from management, considering the third-party valuations of ordinary shares. The valuations of ordinary shares were performed using methodologies, approaches and assumptions consistent with the American Institute of Certified Public Accountants Audit and Accounting Practice Aid Series: Valuation of Privately-Held-Company Equity Securities Issued as Compensation, or the AICPA Practice Guide. In addition, the directors considered various objective and subjective factors, along with input from management and the independent third-party valuation firm, to determine the fair value of ordinary shares, including: external market conditions affecting the industry, trends within the industry, the results of operations, financial position, status of our research and development efforts, our stage of development and business strategy, and the lack of an active public market for the Group’s ordinary shares, and the likelihood of achieving a liquidity event such as an initial public offering, or IPO. The valuations of the Group’s ordinary shares, prior to the merger, were prepared using an option pricing method, or OPM, and a probability-weighted expected return method, or PWERM. The PWERM is a scenario-based methodology that estimates the fair value of ordinary shares based upon an analysis of future values for the Group, assuming various outcomes. The ordinary shares’ value is based on the probability-weighted present value of expected future investment returns considering each of the possible outcomes available, as well as the rights of each share class. The future value of the ordinary shares under each outcome is discounted back to the valuation date at an appropriate risk-adjusted discount rate and probability weighted to arrive at an indication of value for the ordinary shares. The OPM treats ordinary shares and preferred shares as call options on the total equity value of a company, with exercise prices based on the value thresholds at which the allocation among the various holders of a company’s securities changes. Under this method, the ordinary shares have value only if the funds available for distribution to shareholders exceeded the value of the preferred share liquidation preferences at the time of the liquidity event, such as a strategic sale or a merger. A discount for lack of marketability of the ordinary shares is then applied to arrive at an estimate of value for the ordinary shares. In addition to considering the results of these third-party valuations, the directors considered various objective and subjective factors to determine the fair value of ordinary shares as of each grant date, including: • the prices at which the Group issued ordinary and preferred shares and the superior rights and preferences of the preferred shares relative to the ordinary shares at the time of each grant; • the progress of the Group’s research and development programs; • the stage of development and the Group’s business strategy; • external market conditions affecting the Group’s industry and trends within the industry; • the Group’s financial position, including cash on hand, and historical and forecasted performance and operating results; • the lack of an active public market for the Group’s ordinary shares and preferred shares; • the likelihood of achieving a liquidity event, such as an IPO, in light of prevailing market conditions; and • the analysis of IPOs and the market performance of similar companies in the Group’s industry. The Group utilized the fair value of its Ordinary shares when determining the fair value of financial instruments including the 2020 Convertible Notes ( Note 17 Note 16 The assumptions underlying these valuations represented management’s best estimates, which involved inherent uncertainties and the application of management’s judgment. As a result, if the assumptions or estimates used had been significantly different, the fair value of ordinary shares and share-based payment expense could be materially different. Product Reserves 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. Provisions for warranties of $5,801 (2020: $6,557) are recorded in the balance sheet within trade and other payables ( Note 20 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 $22,829 (2020: $13,186) are recorded in the balance sheet within inventory. These 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. As 2020 was the first year of significant sales of its diagnostic platform, the Group has limited history to make these estimates. 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 from these estimates.

Revenue

Revenue	12 Months Ended
	Dec. 31, 2021
Revenue [abstract]
Revenue	4. Revenue Disaggregation of Revenue 2019 2020 2021 Revenue Stream Revenue Revenue Total Revenue Revenue Total Revenue Revenue Total Products $ 18,817 $ 985 $ 19,802 $ 133,794 $ 862 $ 135,656 $ 414,114 $ 1,540 $ 415,654 Services 3,340 — 3,340 3,497 — 3,497 5,774 — 5,774 Total Revenue $ 22,157 $ 985 $ 23,142 $ 137,291 $ 862 $ 139,153 $ 419,888 $ 1,540 $ 421,428 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, 2021 and 2020 is $1,517 and $1,760, 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, 2021. Remaining performance obligations in (partially) unsatisfied long-term contracts: Deferred 2020 2021 Balance at start of the period 2,639 1,760 Recognized revenue from prior years’ invoicing (2,348 ) (1,760 ) Amounts invoiced to be recognized over time 2,509 4,149 Recognized revenue from current year invoicing (1,131 ) (2,703 ) Foreign exchange impact 91 71 Balance at end of the period 1,760 1,517 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, 2021
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: 2019 2020 2021 United States $ 20 $ 54,655 $ 250,755 Italy 5,993 24,098 65,659 United Kingdom 5,373 39,936 56,282 Germany 282 1,462 16,261 Colombia 8,177 8,789 12,101 Sweden 1,097 3,128 6,954 Netherlands — 101 2,610 Switzerland 63 581 2,491 Brazil 1,758 3,209 2,320 Japan — — 2,251 Austria 104 1,622 2,002 Spain — — 1,014 Denmark — 1,354 98 Other 275 218 630 Total revenue $ 23,142 $ 139,153 $ 421,428 In 2021 the Group had 1 significant customer which accounted for 45% of the Group’s revenue. In 2020 the Group had 2 significant customers which accounted for 29% and 17% of the Group’s revenue, respectively. Non-current Analysis of Non-Current 2020 2021 United Kingdom $ 115,135 $ 199,312 United States 7,985 22,537 Italy 9,280 10,600 Colombia 4,306 3,780 Sweden 593 630 Other 1,133 1,901 Total $ 138,432 $ 238,760

Finance Income and Finance Expe

Finance Income and Finance Expense	12 Months Ended
	Dec. 31, 2021
Income, expense, gains or losses of financial instruments [abstract]
Finance Income and Finance Expense	6. FINANCE INCOME AND FINANCE EXPENSE 2019 2020 2021 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 Interest Income 1,978 581 60 Foreign exchange gain 9,727 21,908 — Other 11 — Finance income $ 11,705 $ 22,500 $ 165,426 Interest expense (cash) $ (5,749 ) $ (12,695 ) $ (29,954 ) Interest expense (non-cash) (11,044 ) (18,152 ) (43,939 ) Lease liability interest expense (Note 24) (396 ) (751 ) (2,501 ) Foreign exchange loss — — (14,594 ) Dividend on preferred shares (Note 16) (21,600 ) (23,578 ) (16,156 ) Debt extinguishment fee (cash) — — (3,636 ) Debt extinguishment fee (non-cash) (520 ) (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 (Note 27) — — (2,875 ) Other (26 ) — (109 ) Finance expense $ (39,335 ) $ (172,722 ) $ (117,934 )

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2021
Major components of tax expense (income) [abstract]
Income Taxes	7. INCOME TAXES Tax Credit for the Period 2019 2020 2021 Current income credit / (tax) - Current year $ 8,228 $ 10,320 $ (4,087 ) - Prior years 1,030 (767 ) — Total current income credit / (tax) 9,258 9,553 (4,087 ) Deferred income tax credit - Current year 283 393 1,243 - Prior years — — — Total deferred income credit 283 393 1,243 Total income tax credit/(expense) $ 9,541 $ 9,946 $ (2,844 ) Included in the current year income credit are amounts related to research and development tax credits of $nil (2020: $10,479, 2019: $8,976) in respect of the current year and $nil (2020: $772, 2019: $804) 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: 2019 2020 2021 Loss for the period before taxation $ 142,650 $ 250,943 $ 97,911 Tax benefit at standard U.K. rate at 19% 27,104 47,679 18,603 Difference in overseas tax rates 409 145 (700 ) Expenses not deductible for tax purposes (5,345 ) (5,389 ) 7,359 Tax losses for which no deferred tax asset was recognized (14,683 ) (37,694 ) (21,887 ) Share-based payment (not deductible for tax purposes) (693 ) (572 ) (6,443 ) Research and development credit 3,943 4,804 — Adjustments for prior year (1,030 ) 767 — Other timing differences and adjustments (164 ) 206 224 Income tax credit/(expense) $ 9,541 $ 9,946 $ (2,844 ) Effective tax rate 7 % 4 % -3 % 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, 2021
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 ordinary shareholders of $100,929 (2020: $240,980, 2019: $132,807), by the weighted average number of A Ordinary shares outstanding of 163,255,784 (2020: 132,192,880, 2019: 131,757,738) during the year ended December 31, 2021: Loss attributable to ordinary 2019 2020 2021 Basic Diluted Basic Diluted Basic Diluted Loss for the year, attributable to equity holders of the parent $ (132,807 ) $ (132,807 ) $ (240,980 ) $ (240,980 ) $ (100,929 ) $ (100,929 ) Loss attributable to ordinary shareholders (132,807 ) (132,807 ) (240,980 ) (240,980 ) (100,929 ) (100,929 ) Weighted-average number of ordinary shares: Basic Diluted Basic Diluted Basic Diluted Issued ordinary shares at January 1 133,597,362 133,597,362 132,188,281 132,188,281 132,204,201 132,204,201 Effect of shares issued (1,839,624 ) (1,839,624 ) 4,599 4,599 31,051,583 31,051,583 Weighted-average number of ordinary shares 131,757,738 131,757,738 132,192,880 132,192,880 163,255,784 163,255,784 Loss per share: Basic Diluted Basic Diluted Basic Diluted Loss per share $ (1.01 ) $ (1.01 ) $ (1.82 ) $ (1.82 ) $ (0.62 ) $ (0.62 ) 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, LMDX ordinary shares and LMDX common shares at a ratio 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 Convertible preferred shares (as converted to A Ordinary shares) 87,711,133 — Options to purchase A Ordinary shares 57,212,650 83,573,631 Convertible Debt (as converted to common shares) 25,944,000 — Warrants to purchase A Ordinary shares 5,430,781 5,430,781 Warrants to purchase common shares 6,200,947 13,578,294 182,499,511 102,582,706

Investments

Investments	12 Months Ended
	Dec. 31, 2021
Disclosure of subsidiaries [abstract]
Investments	9. INVESTMENTS The following table summarizes the information relating to each of the Group’s subsidiaries with Non-controlling 2020 2021 LumiraDx LumiraDx LumiraDx LumiraDx Non-current $ 430 $ 93 $ 189 $ 237 Current assets 6,986 2,001 8,627 1,517 Non-current (6,119 ) (3,016 ) (5,643 ) (3,594 ) Current liabilities (1,730 ) (504 ) (3,213 ) (543 ) Net assets/(liabilities) (100%) (433 ) (1,426 ) (40 ) (2,383 ) Carrying amount of Non-controlling 921 (1,128 ) 805 (1,260 ) Revenue 8,789 3,208 12,101 2,320 Profit/(loss) 817 (2,023 ) 1,609 (879 ) Other comprehensive gain (5 ) 40 — — Total comprehensive profit/(loss) (100%) 812 (1,983 ) 1,609 (879 ) Profit/(loss) allocated to non-controlling 286 (303 ) 306 (132 ) Other comprehensive loss allocated to non- controlling interest (2 ) 6 — — Cash flows from operating activities 731 (352 ) 1,810 (701 ) Cash flows from investment activities (184 ) (18 ) (98 ) (38 ) Cash flows from financing activities — 700 — 500 Net increase/(decrease) in cash and cash equivalents $ 547 $ 330 $ 1,712 $ (239 ) * —Represents the consolidation of LumiraDx Colombia Holdings Limited and LumiraDx SAS, a wholly owned subsidiary of LumiraDx Colombia Holdings Limited External parties hold 19% (2020: 35%) 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 15% (2020: 15%) 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 Country of Proportion of Name Nature of 2020 2021 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 65 % 81 % Lumira SAS Colombia Distributor of medical diagnostics 100 %* 100 %* Lumira SAS France Distributor of medical diagnostics n/a 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 % LumiraDx Technology 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 Healthcare IT and services 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 KK 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 n/a 100 % LumiraDx Limited Ireland Distributor of medical diagnostics n/a 100 % LumiraDx Healthcare Private Limited India Distributor of medical diagnostics n/a 100 % CA Healthcare Acquisition Corp. United States Holding Company 0 % 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, 2021
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 2019 $ 13,635 $ 18,020 $ 8,731 $ 2,856 $ 11,177 $ 54,419 Additions — 102 — — — 102 Acquisition of subsidiaries 1,506 — — — — 1,506 Exchange differences 250 — — — — 250 At 31 December 2019 15,391 18,122 8,731 2,856 11,177 56,277 Amortisation At 1 January 2019 — 2,312 2,977 757 6,711 12,757 Charge for the period — 930 890 286 388 2,494 Impairments — — — — — — Exchange differences — (532 ) 167 — (142 ) (507 ) At 31 December 2019 — 2,710 4,034 1,043 6,957 14,744 Net Book Value At 31 December 2019 $ 15,391 $ 15,412 $ 4,697 $ 1,813 $ 4,220 $ 41,533 Cost At January 1, 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 December 31, 2020 15,991 18,671 9,139 2,856 11,333 57,990 Amortization At January 1, 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 December 31, 2020 — 3,595 5,047 1,329 7,296 17,267 Net Book Value At December 31, 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 Amortization of $2,652 (2020: $2,224, 2019: $1,911) has been charged to Selling, marketing, and administrative expenses and $175 (2020: $163, 2019: $583) Research and development expenses. Intangible assets in use Type of intangible Net book value Remaining Acquired Patents Patents 8,033 9 years Acquired Technology Technology 356 2 years Acquired Supplier relationships Supplier relationships 1,243 4 years Acquired Customer-related intangible Customer-related 2,517 5-6 years Acquired Technology Technology 1,180 7 years Intangible assets under development Type of intangible Net book value Remaining amortization Technology License Technology 2,120 n/a Patent License Patents 5,301 n/a Patents Patents 692 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 • 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% (2020 3%) for free cash flow • A discount rate of 25% (2020: 25%) calculated using a risk-free interest rate of 1.5% (2020: 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. • A discount rate of 25% (2020: 25%) calculated using a risk-free interest rate of 1.5% (2020: 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, 2021
Disclosure of detailed information about property, plant and equipment [abstract]
Property, Plant and Equipment	11. PROPERTY, PLANT AND EQUIPMENT Land and Fixtures Plant and Under Total Cost At 1 January 2019 $ 2,180 $ 2,314 $ 14,140 $ 3,312 $ 21,946 Additions 188 581 2,409 7,542 10,720 Transfers 602 216 (88 ) (730 ) — Acquisition of subsidiaries — — 633 — 633 Disposals — (29 ) (209 ) — (238 ) Exchange differences 84 33 402 308 827 At 31 December 2019 3,054 3,115 17,287 10,432 33,888 Accumulated Depreciation At 1 January 2019 442 1,266 3,178 — 4,886 Charge for the period 478 622 2,681 — 3,781 Transfers 110 108 (218 ) — — Disposals — (17 ) (126 ) — (143 ) Exchange differences 37 35 151 — 223 At 31 December 2019 1,067 2,014 5,666 — 8,747 Carrying Amount At 31 December 2019 $ 1,987 $ 1,101 $ 11,621 $ 10,432 $ 25,141 Cost At January 1, 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 December 31, 2020 7,106 4,146 44,802 45,865 101,919 Accumulated Depreciation At January 1, 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 December 31, 2020 2,059 2,636 10,142 — 14,837 Carrying Amount At December 31, 2020 $ 5,047 $ 1,510 $ 34,660 $ 45,865 $ 87,082 Land and Fixtures Plant and Under Total 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 Depreciation expense of $5,355 (2020: $1,676, 2019: $1,333) has been charged to Research and development expenses and $11,920 (2020: $4,041, 2019: $2,448) to Selling, marketing and administrative expenses. Assets under construction are comprised of manufacturing equipment to be placed in service in 2022. Commitments related to property, plant and equipment are referenced in Note 23.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2021
Classes of current inventories [abstract]
Inventory	12. INVENTORY 2020 2021 Finished goods $ 50,054 $ 78,245 Raw Materials 37,789 86,613 WIP 10,859 7,026 Total Inventory $ 85,516 $ 149,055 The increase in inventory for the year ended December 31, 2021 is a result of the building of inventory to meet the continued growth in product demand that has occurred since commercialization of COVID-19 During 2021, the amount of inventories recognized as an expense within cost of sales was $114,195 (2020: $70,261, 2019: $11,914). The amount of inventory write-downs recognized as an expense was $6,830 (2020: $16,493, 2019: $120). Included in reserves is $12,891 (2020: $8,148) related to returned instruments that management expects to be unable to refurbish.

Trade and Other Receivables

Trade and Other Receivables	12 Months Ended
	Dec. 31, 2021
Trade and other receivables [abstract]
Trade and Other Receivables	13. TRADE AND OTHER RECEIVABLES 2020 2021 Trade receivables $ 83,941 $ 75,207 Reserves on trade receivables (661 ) (1,681 ) Prepaids 10,970 20,349 Other receivables 4,011 9,408 VAT receivable 11,034 6,515 Total trade and other receivables $ 109,295 $ 109,798 Trade receivables comprise customer receivables and include an allowance for doubtful accounts of $1,681 (2020: $661). Trade receivables relate to existing customers with no significant defaults in the past. The Group has no material reserve for expected credit losses in respect of Other receivables as of December 31, 2021 and 2020. 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 not hold any collateral as security.

Share Capital, Premium and Othe

Share Capital, Premium and Other Reserves	12 Months Ended
	Dec. 31, 2021
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 with an authorized share capital of 5,000,000 A Ordinary Shares of par value $0.001 each and 5,000,000 Common Shares of par value $0.001 each. 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 Shares Authorized, Fully Paid and Allocated A Ordinary A Ordinary Common Common 2020 2021 2020 2021 In issue at start of period 373,652 373,697 — — February Subdivision (220:1) — 81,839,643 — — Issued for cash 45 104,200 — — Issued in other transactions — — — 5,307,607 Merger Subdivision at the LMDX Conversion Factor (1.60806264:1) — 78,446,580 — 4,796,852 Shares issued upon conversion of financial instruments — 46,797,960 — 35,137,307 In issue at December—fully paid and allocated 373,697 207,562,080 — 45,241,766 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, LMDX ordinary shares and LMDX common shares at a ratio of 1.60806264:1. During September 2021, the Company completed its merger ( Note 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 During 2018, the Company issued 212,718 Preferred Shares ( Note 16 During 2019, as part of its senior debt offering, as described in Note 17 During 2019, the Company issued convertible notes ( Note 17 During 2020, as part of its 2020 Convertible Notes ( Note 17 During October 2020, as part of its 2020 Senior Secured Loan ( Note 17 During March 2021, as part of its 2021 Senior Secured Loan ( Note

Share Based Payments

Share Based Payments	12 Months Ended
	Dec. 31, 2021
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 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. 6,773,837 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, 2020 54,198,851 $ 1.67 Granted 3,073,940 9.39 Exercised (15,920 ) (2.56 ) Forfeited (44,221 ) (3.81 ) Outstanding at December 31, 2020 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 Exercisable at December 31, 2020 45,770,544 1.44 Exercisable at December 31, 2021 66,322,324 $ 5.28 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, LMDX ordinary shares and LMDX 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. On April 15, 2021, the Company granted each Founder Director a further option over 2,819,577 ordinary shares. These options will vest over a two year period subject to the satisfaction of performance conditions. In each instance, the exercise price of these options is equal an exercise price per ordinary share of $17.05. In 2021, 104,200 options (2020: 15,920) were exercised at a weighted average exercise price of $1.00 (2020: $2.56). The options outstanding at December 31, 2021 have an exercise price in the range of $0.2 to 17.05 (2020: $0.2to10.91) and a weighted average contractual life of 6.63 years (2020: 6.47). Share based compensation expense of $2,406 (2020: $1,890, 2019: $2,523) has been charged to Research and development expenses and $31,503 (2020: $1,301, 2019: $1,447) to Selling, marketing and administrative expenses.

Preferred Shares

Preferred Shares	12 Months Ended
	Dec. 31, 2021
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 as $47,264 in 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. In connection with the September 2021 merger ( Note 27 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 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 $48,956 (2020: $9,351, 2019: $nil) has been 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 In connection with the September 2021 merger ( Note 27

Debt

Debt	12 Months Ended
	Dec. 31, 2021
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 2020 2020 2020 2021 2021 2021 Unsecured Loan USD 2.00 % 2024 $ 18,000 $ 18,000 $ 18,849 $ 14,242 $ 14,242 $ 14,557 Convertible Notes USD 5.00 % 2024 75,156 59,113 62,530 — — — 2020 Convertible Notes USD 10.00 % 2021 75,370 146,844 146,844 — — — 2020 Senior Secured Loans USD 8.00 % 2022 65,000 62,339 62,351 — — — 2021 Senior Secured Loans USD 8.00 % 2024 — — — 300,000 286,815 283,893 Instrument Financing Loans EUR 1.70-2.60 % 2022-2023 676 676 676 263 263 263 2020 Convertible Notes In April 2020, the Company opened a 2020 Funding Round, pursuant to which it had received commitments from investors to lend funds to the Company up to the amount of $148,900 in aggregate. The committed amounts were available for drawdown by the Company for the period (the “Call Option Period”) starting on July 1, 2020 and ending on October 31, 2020. Following a call of the funds and receipt of the committed amounts, the Company agreed to issue relevant Loan Note certificates (“2020 Convertible Notes”) to the Investors in respect of their relevant actual committed amounts. The relevant 2020 Convertible Notes shall be for a term of 360 days from the date of issue and shall entitle its holders to 10% interest from the date of issue of such 2020 Convertible Notes. Such interest will be paid on the date the relevant 2020 Convertible Notes are repaid. In consideration for committing to lend their respective committed amounts to the Company, the Company agreed to pay to the relevant Investors agreeing to lend the Committed Amounts: (i) a commitment fee to be satisfied by the issue to such Investors of a total of up to a maximum of 16,528 warrants over common shares, to be allocated between such Investors based on their to their Actual Committed Amounts (the “Consideration Shares”) and (ii) cash fee, in aggregate, equivalent to one (1) per cent of the total aggregate amount raised by the Company pursuant to the Offer, to be allocated between the Investors pro rata to their Actual Committed Amounts (the “Cash Fee”). On July 1, 2020, the Company called and received $74,300 of the committed amount. In November 2020 warrants for 16,528 shares were issued to the Investors and recorded in Other reserves in equity. These 2020 Convertible Notes automatically convert into common shares upon an initial public offering at a share price not more than the fully diluted share capital divided by $1,800,000 and not less than the fully diluted share capital divided by $3,600,000 depending on the number of instruments sold during 2020. 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. In connection with the September 2021 merger ( Note 27 2020 Senior Secured Loan In October 2020, the Company entered into a senior secured term loan and security agreement (“2020 Senior Secured Loan”) to borrow up to $100,000. The Company borrowed $65,000 in October 2020 which was used, in part, to repay the Senior Secured Loan. Under the terms of the 2020 Senior Secured Loan an additional $35,000 was available upon the achievement of certain commercial milestones. On January 13, 2021, the Company achieved the commercial milestones and drew an additional $35,000 on the 2020 Senior Secured Loan. The 2020 Senior Secured Loan is subject to an interest rate of 8.0% per annum payable in quarterly installments, which, under the terms of the 2020 Senior Secured Loan, was due to increase after January 31, 2021 if an “IPO” or “Qualifying Investment” was not completed before January 31, 2021. The issuance of the Series B Preferred Shares in November 2020 constitutes a “Qualifying Investment” for the purposes of the 2020 Senior Secured Loan, and therefore, the interest rate will remain at 8% per annum for the term of the 2020 Senior Secured Loan. The 2020 Senior Secured Loan also provides an ability to incur additional incremental term loans, or incremental term loans, in an aggregate amount of up to $150,000 during the initial 12 In connection with the 2020 Senior Secured Loan, on November 6, 2020 the Company issued warrants to purchase up to 1,000 common shares at an exercise price equal to $4,644.96 per common share, recorded in Other Reserves ( Note 14 On January 15, 2021 the Group agreed to borrow $40,000 in incremental term loans under and on substantially the same terms as the 2020 Senior Secured Loan. 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 matures in three years and bears interest at 8% annually, paid quarterly. 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 $10.00 per common share, recorded in Other Reserves ( Note 14 Convertible Notes In October and December 2019, the Company issued convertible loan notes (“Convertible Notes”) in an aggregate value of $75,156. The Convertible Notes have a five year maturity from their date of issue and carry an interest rate of 5%, paid semi-annually. Holders may convert the Convertible Notes into Common Shares of the Company at their election at a fixed price. Convertible Notes automatically convert into Common Shares upon a qualifying IPO. The Company may force conversion of the Convertible Notes on a qualifying equity funding round. In the event the Company is prevented by a senior creditor from repaying the Convertible Notes upon maturity, the Convertible Note holder may choose to extend the maturity of the Convertible Notes. Of the Convertible Notes issued, $1,353 of notes were issued in settlement of debt issuance costs on January 2, 2020 and have been included in the balance at December 31, 2019. The outstanding Convertible Notes 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. In 2020, the issue date fair value of the conversion feature of the Convertible Notes was recorded as $17,065 in Other reserves ( Note 14 In connection with the September 2021 merger ( Note 27) Senior Secured Loans On September 20, 2019, LumiraDx Investment Ltd, a subsidiary of the Company, issued Senior Secured Loans in the amount of $40,000. The Senior Secured Loans are secured generally by all the Group’s assets and mature on September 20, 2023. The Senior Secured Loans carry an interest rate of 11.5% paid quarterly. The Group can draw two additional loans in the amount of $25,000 each upon the achievement of certain commercial milestones. The Company also issued the lenders 2,284 10 year warrants to purchase A Ordinary Shares at a fixed price of $1,459.89 per share. The fair value of the warrants was recorded in Other reserves in equity. Senior Secured Loans were recorded at a fair value of $37,265. 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 of September 20, 2023. In October 2020, in connection with the issuance of the 2020 Senior Secured Loan, LumiraDx Investment Ltd settled the balance of the Senior Secured Loans with a payment of $43,600, including $3,600 incurred as a prepayment penalty ( Note 6 Unsecured Loans On October 17, 2019, the Group issued an Unsecured Loan in the amount of $18,000 to a tax-exempt 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, 2020 $ 111,923 Changes from financing cash flows Proceeds from borrowings, net of issuance costs 2020 Convertible Notes 70,917 2020 Senior Secured Loan 62,391 Repayments of borrowings Senior Secured Loans (40,000 ) Instrument Financing Loans (396 ) Total changes from financing cash flows 92,912 Other changes Warrants 2020 Convertible Notes (32,531 ) 2020 Senior Secured Loan (407 ) Loss on extinguishment of debt Senior Secured Loans 2,047 Change in fair value 2020 Convertible Notes 102,548 Amortization of debt issuance costs Convertible Notes 3,636 Senior Secured Loans 500 2020 Convertible Notes 5,909 2020 Senior Secured Loan 355 Foreign exchange impact Instrument Financing Loans 80 Total other changes 82,137 Balance at December 31, 2020 286,972 Less: Debt due within one year (147,238 ) $ 139,734 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 issuance costs 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

Lease Liability

Lease Liability	12 Months Ended
	Dec. 31, 2021
Lease liabilities [abstract]
Lease Liability	18. LEASE LIABILITY 2020 2021 Due in less than one year $ 3,149 $ 5,546 Due between one and five years 9,018 25,151 Due in more than five years 2,269 16,301 Total $ 14,436 $ 46,998

Deferred Tax Asset and Liabilit

Deferred Tax Asset and Liability	12 Months Ended
	Dec. 31, 2021
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: 2020 2021 Deferred taxes: - Liabilities $ 1,230 $ 779 Total net deferred tax liabilities $ 1,230 $ 779 The analysis and movement of deferred tax assets and liabilities is as follows: January 1, Recognized Recognized December 31, Deferred tax liabilities Intangible assets $ 1,727 $ (383 ) $ (106 ) $ 1,238 Deferred tax assets Net operating losses and other timing differences (497 ) 197 (159 ) (459 ) Net deferred tax liability $ 1,230 $ (186 ) $ (265 ) $ 779 January 1, Recognized Recognized December 31, Deferred tax liabilities Intangible assets $ 2,036 $ (393 ) $ 84 $ 1,727 Deferred tax assets Net operating losses and other timing differences (477 ) — (20 ) (497 ) Net deferred tax liability $ 1,559 $ (393 ) $ 64 $ 1,230 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 $78,602 for U.K. tax losses and $10,615 for U.S. tax losses and other temporary timing differences. The Group has material carried forward tax losses in the U.K. and U.S. Losses in the U.K. do not expire whereas losses in the U.S. expire on various dates up to 2037 if not utilized. The

Trade and Other Payables

Trade and Other Payables	12 Months Ended
	Dec. 31, 2021
Trade and other payables [abstract]
Trade and Other Payables	20. TRADE AND OTHER PAYABLES 2020 2021 Trade payables $ 57,898 $ 59,718 Accrued expenses and other liabilities 23,301 26,366 Accrued interest 5,730 6,239 Warranty provision 6,557 5,801 Deferred revenue 1,760 1,517 Total trade and other payables $ 95,246 $ 99,641

Government and Other Grants

Government and Other Grants	12 Months Ended
	Dec. 31, 2021
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 has recorded $8,602, $1,473 and $75 as a reduction in research and development expenses in 2021, 2020, and 2019 respectively, to reflect the usage of grant funds and research and development tax expenditures. The Group had liabilities of $38,941 and $44,037 as of December 31, 2021 and 2020, respectively, for these unspent grant funds. As of December 31, 2021 the Group had $26,211 (2020: $10,000) related to a grant for manufacturing equipment. The Group will recognize the grant over the useful life of the equipment. In 2021, the Group reduced manufacturing expenses by $3,784 (2020: $nil, 2019: $nil).

Financial Risk Management

Financial Risk Management	12 Months Ended
	Dec. 31, 2021
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 at the market rate of interest at the balance sheet date. 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, 2021 would have had an impact of increasing the loss before tax for the period by $26,910 on the basis that all other variables remain constant. The Group considers the impact of foreign currency risk to be not significant given the Group’s net balance sheet exposure. The carrying amounts of the Group’s trade and other receivables are denominated in the following currencies: 2020 2021 US Dollars 45,863 51,568 U.K. Pounds 46,093 27,089 Euros 10,825 24,057 Colombian Pesos 3,473 3,398 Swiss Francs 8 992 Swedish Krona 1,903 954 Brazilian Reals 900 783 Other 230 957 109,295 109,798 (b) Cash flow and interest rate risk The Group mainly raises debt 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, including Preferred Shares, 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 At December 31, 2021 the Group has trade receivables of $75,207 (2020: $83,941). 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 losses, beyond current amounts already included in reserves, from non-performance Loss allowance as of January 1, 2020: $ 674 Loss allowance recognized during the year 119 Balances written off during the year (132 ) Balances recovered during the year — Loss allowance at December 31, 2020: 661 Loss allowance recognized during the year 1,253 Balances written off during the year (222 ) Balances recovered during the year (12 ) Loss allowance at December 31, 2021: $ 1,680 At December 31, 2021 trade receivables of $1,811 (2020: $3,581) 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, 2021 trade receivables included 1 significant customer that accounted for 29% 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. The Group may be reliant on its ability to raise additional investment capital from the issuance of both debt and equity securities to fund its business operating plans and future obligations. The Group believes it will continue to be successful in raising additional investment capital to meet its obligations. 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 Unsecured Loan 10.55 % 2024 14,242 15,040 285 285 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 — Trade and other payables 99,641 99,641 99,641 — — Total 400,961 469,078 124,450 24,690 319,937 * —the effective interest rate for both the Convertible Notes and Preferred Shares include the accretion of the portion of proceeds allocated to equity ( Notes 16 17 The following are the undiscounted contracted maturities of financial liabilities, including interest payments for the period ending December 31, 2020: Non-Derivative Effective Year of Carrying Contractual Less 1—2 2—5 Unsecured Loan 10.55 % 2024 18,000 19,369 360 360 18,649 Convertible Notes 11.38 % 2024 59,113 71,616 3,758 3,758 64,100 2020 Convertible Notes 21.67 % 2021 146,844 79,025 79,025 — — 2020 Senior Secured Loans 10.32 % 2022 62,401 74,161 5,200 68,961 — Instrument Financing Loans 1.7-2.6 % 2021- 676 705 409 212 84 Series A Preferred Shares 11.45 % 2025 277,995 421,199 — — 421,199 Series B Preferred Shares 8.23 % 2027 173,726 257,462 — — 257,462 Trade and other payables 139,283 139,283 139,283 — — Total 878,038 1,062,820 228,035 73,291 761,494

Commitments

Commitments	12 Months Ended
	Dec. 31, 2021
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, 2020 As of December 31, 2021 Capital $ 51,264 $ 15,641 Inventory 35,631 43,573 Total $ 86,895 $ 59,214 The capital commitments relate to contracts to purchase property, plant and equipment.

Leases-Group as Lessee

Leases-Group as Lessee	12 Months Ended
	Dec. 31, 2021
Presentation of leases for lessee [abstract]
Leases-Group as Lessee	24. LEASES—GROUP AS LESSEE The Group leases various offices and facilities. The lease terms are between 1-10 Right-of-use Net Carrying Amount December 31, 2020 $ 10,386 December 31, 2021 27,746 Depreciation expense for the year ended December 31, 2020 $ 2,810 December 31, 2021 5,593 During 2021, additions to right-of-use Amounts Recognized in Profit and Loss 2019 2020 2021 Depreciation expense of right-of-use-assets $ 1,643 $ 2,810 $ 5,593 Interest expense on lease liabilities 396 751 2,501 $ 2,039 $ 3,561 $ 8,094 At December 31, 2021 the Group is not committed to any material short-term leases. Variable lease payment terms are deemed an insignificant portion of the overall liability at December 31, 2021. The total cash outflow for leases in 2021 amounted to $5,429 (2020: $3,054, 2019: $1,866).

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2021
Disclosure of transactions between related parties [abstract]
Related Party Transactions	25. RELATED PARTY TRANSACTIONS During 2019, Zwanziger Family Ventures subscribed to the Convertible Notes issued by the Company. At December 31, 2021, the Company had accrued interest on the Zwanziger Family Ventures note of $nil (2020: $30). During 2020, Zwanziger Family Ventures subscribed to the Convertible Notes issued by the Company. At December 31, 2021, the Company had accrued interest on the Zwanziger Family Ventures note of $nil (2020: $252). The Company’s Directors are the Key Management Personnel for the Group. The total Director’s emoluments for 2021 were $30,197 (2020: $661, 2019: $783). Included in the Director’s emoluments for 2021 is $28,376 of stock compensation expense (2020: $62, 2019: $133). 2019 2020 2021 Salaries and wages $ 534 $ 537 $ 1,743 Stock compensation expense 133 62 $ 28,376 Pension and other post-employment benefits 32 33 $ 60 Other employee benefits 84 29 $ 18 Total $ 783 $ 661 $ 30,197 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, 2021
Ultimate Controlling Party [Abstract]
Ultimate Controlling Party	26. 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, 2021
Disclosure of detailed information about business combination [abstract]
Listing Expenses	27. LISTING EXPENSES As described in Note 2 non-cash one-time 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

Event After the Reporting Perio

Event After the Reporting Period	12 Months Ended
	Dec. 31, 2021
Disclosure of non-adjusting events after reporting period [abstract]
Event After the Reporting Period	28. EVENT AFTER THE REPORTING PERIOD 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.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
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 April 12, 2022. 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 During the year ended December 31, 2021 the Group incurred a loss for the year of $100,755 (2020: $240,997), and operating cash outflows of $134,583 (2020: $149,327). As of December 31, 2021 the Group had net assets of $162,596 (2020: $(375,216)). 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 financial statements have been prepared on a going concern basis which the directors consider to be appropriate for the following reasons. 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 have sufficient funds to meet their liabilities as they fall due for that period (the going concern period). The Group has minimum committed expenses including payroll for current employees, lease and other contractual commitments and interest payments on debt obligations of approximately $13,000 per month; however, the Group will be required to spend considerably more in order to continue to execute on its entire strategic business plan. As discussed in Note 17 The 2021 Senior Secured Loan matures in March 2024 and contains customary covenants including achieving certain revenue levels for the years ending December 31, 2021, 2022 and 2023. The Group met the 2021 revenue covenant. For the 2022 revenue covenant, the Group’s short-term revenue prospects will vary with the amount of demand for its SARS-CoV-2 SARS-CoV-2 COVID-19 COVID-19 In March 2022 the Group entered into privately negotiated subscription agreements with certain investors wherein the Group sold and investors purchased $56,500 of Convertible Senior Subordinated Notes due 2027. The notes bear annual interest of 6%, payable semi-annually in arrears starting September 1, 2022. The notes mature on March 1, 2027 and are convertible at the holder’s option at an initial conversion rate of approximately $9.22 per share. The directors believe that, if necessary, they will be able to obtain waivers of covenant violations or restructure the existing obligations, although there are no guarantees that these will be achieved. The directors believe the Group and 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. 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
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, 2021, 2020, and 2019. 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 acquisition-by-acquisition non-controlling 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 re-measurement 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 income. Contingent consideration that is classified as equity is not re-measured, 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 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 income.
Changes in accounting policy and disclosure	2.4 Changes in accounting policy and disclosure In 2021 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. year-end (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 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 income 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 income. 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 income.
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 Income during the financial period in which they are incurred. No depreciation is charged on assets in the course of construction ahead of their productive 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 • Fixtures and fittings—3-7 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 Income.
Right-of-Use Assets	2.9 Right-of-Use The Group assesses whether a contract is or contains a lease at inception of a contract. The Group recognizes a right-of-use 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 • 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 • 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 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 right-of-use Right-of-use right-of-use right-of-use The right-of-use The Group applies IAS 36 Impairment of Asset right-of-use 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 As a practical expedient, IFRS 16 permits a lessee not to separate non-lease non-lease
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 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 either using the straight line method or over the asset’s economic useful life based on cash flow projections. 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 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
Financial instruments	2.11 Financial instruments (a) Classification The Group classifies its financial instruments in the following categories (as disclosed in Note 22 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 recognised at fair value. After initial recognition, these financial liabilities are re-measured Financial liabilities are classified as current liabilities if payment is due within twelve months. Otherwise, they are presented as non-current (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 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 income. (d) Impairment of financial assets An impairment assessment is carried out annually and when there is evidence that an asset may be impaired. When the recoverable amount of an asset, being the higher of its fair value less costs of disposal and its value in use, is less than its carrying value, then the carrying value is reduced to its recoverable amount. For the loans and receivables category, the amount of the loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows (excluding future credit losses that have not been incurred), discounted at the financial asset’s original effective interest rate. The asset’s carrying amount is reduced, and the loss is recognized in the income statement. If a loan or held-to-maturity When a subsequent event causes the amount of impairment loss to decrease, the impairment loss is reversed through the Consolidated Statement of Profit and Loss and Comprehensive Income. Evidence of impairment may include indications that the debtors or a Group of debtors is experiencing significant financial difficulty, default or delinquency in interest or principal repayments, the probability that they will enter bankruptcy or other financial reorganization, and where observable data indicate that there is a measurable decrease in the estimated future cash flows, such as changes in arrears or economic conditions that correlate with defaults. The Group recognizes loss allowances for expected credit losses (“ECL”) for financial assets measured at amortized cost. For trade and other receivables, the Group measures the allowance for doubtful accounts at an amount equal to lifetime ECL. Financial assets are written off (either partially or in full) when there is no realistic prospect of recovery. This is generally the case when the Group determines that the customer does not have assets or sources of income that could generate sufficient cash flows to repay the amounts subject to the write-off.
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 selling expenses.
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 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.
Restricted cash	2.15 Restricted cash Restricted cash consist of deposits that are required as collateral for letters of credit for vendor deposits.
Trade and other payables	2.16 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 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	2.17 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
Borrowing costs	2.18 Borrowing costs Borrowing costs are recognized in the Consolidated Statement of Profit and Loss and Comprehensive Income 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 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 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, LMDX ordinary shares and LMDX 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 Income, 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 2021 expenses for the Group’s defined contribution plans were $3,111 (2020: $1,569, 2019: $1,061).

Critical Accounting Estimates_2

Critical Accounting Estimates and Judgements (Tables)	12 Months Ended
	Dec. 31, 2021
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: 2020* 2021 Employees Founders Grant date fair value ($) 1,634 to 3,861 1.37 to 4.02 1.26 to 2.85 Exercise price ($) 1,793 to 3,861 9.89 to 16.39 16.96 to 17.05 Volatility 35-40 % 40.0 % 40.0 % Dividend yield — — — Expected life of option (years) 2-2.5 4-6.25 4-6.25 Annual risk free interest rate 0.2-1.6 % 0.78-1.22 % 0.78-1.22 % Total fair value of options granted $ 6,716 $ 8,567 $ 43,887 * Amounts not adjusted for 2021 share splits

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2021
Revenue [abstract]
Summary of Disaggregation of Revenue	Disaggregation of Revenue 2019 2020 2021 Revenue Stream Revenue Revenue Total Revenue Revenue Total Revenue Revenue Total Products $ 18,817 $ 985 $ 19,802 $ 133,794 $ 862 $ 135,656 $ 414,114 $ 1,540 $ 415,654 Services 3,340 — 3,340 3,497 — 3,497 5,774 — 5,774 Total Revenue $ 22,157 $ 985 $ 23,142 $ 137,291 $ 862 $ 139,153 $ 419,888 $ 1,540 $ 421,428
Summary of Remaining Performance Obligations in (Partially) Unsatisfied Long-term Contracts	Remaining performance obligations in (partially) unsatisfied long-term contracts: Deferred 2020 2021 Balance at start of the period 2,639 1,760 Recognized revenue from prior years’ invoicing (2,348 ) (1,760 ) Amounts invoiced to be recognized over time 2,509 4,149 Recognized revenue from current year invoicing (1,131 ) (2,703 ) Foreign exchange impact 91 71 Balance at end of the period 1,760 1,517

Segments (Tables)

Segments (Tables)	12 Months Ended
	Dec. 31, 2021
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: 2019 2020 2021 United States $ 20 $ 54,655 $ 250,755 Italy 5,993 24,098 65,659 United Kingdom 5,373 39,936 56,282 Germany 282 1,462 16,261 Colombia 8,177 8,789 12,101 Sweden 1,097 3,128 6,954 Netherlands — 101 2,610 Switzerland 63 581 2,491 Brazil 1,758 3,209 2,320 Japan — — 2,251 Austria 104 1,622 2,002 Spain — — 1,014 Denmark — 1,354 98 Other 275 218 630 Total revenue $ 23,142 $ 139,153 $ 421,428
Schedule of Non-current Assets by Country	Non-current Analysis of Non-Current 2020 2021 United Kingdom $ 115,135 $ 199,312 United States 7,985 22,537 Italy 9,280 10,600 Colombia 4,306 3,780 Sweden 593 630 Other 1,133 1,901 Total $ 138,432 $ 238,760

Finance Income and Finance Ex_2

Finance Income and Finance Expense (Tables)	12 Months Ended
	Dec. 31, 2021
Income, expense, gains or losses of financial instruments [abstract]
Summary of Finance Income and Finance Expense	2019 2020 2021 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 Interest Income 1,978 581 60 Foreign exchange gain 9,727 21,908 — Other 11 — Finance income $ 11,705 $ 22,500 $ 165,426 Interest expense (cash) $ (5,749 ) $ (12,695 ) $ (29,954 ) Interest expense (non-cash) (11,044 ) (18,152 ) (43,939 ) Lease liability interest expense (Note 24) (396 ) (751 ) (2,501 ) Foreign exchange loss — — (14,594 ) Dividend on preferred shares (Note 16) (21,600 ) (23,578 ) (16,156 ) Debt extinguishment fee (cash) — — (3,636 ) Debt extinguishment fee (non-cash) (520 ) (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 (Note 27) — — (2,875 ) Other (26 ) — (109 ) Finance expense $ (39,335 ) $ (172,722 ) $ (117,934 )

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Major components of tax expense (income) [abstract]
Summary of Tax Credit	Tax Credit for the Period 2019 2020 2021 Current income credit / (tax) - Current year $ 8,228 $ 10,320 $ (4,087 ) - Prior years 1,030 (767 ) — Total current income credit / (tax) 9,258 9,553 (4,087 ) Deferred income tax credit - Current year 283 393 1,243 - Prior years — — — Total deferred income credit 283 393 1,243 Total income tax credit/(expense) $ 9,541 $ 9,946 $ (2,844 )
Summary of Reconciliation of Effective Tax Rate	Reconciliation of effective tax rate: 2019 2020 2021 Loss for the period before taxation $ 142,650 $ 250,943 $ 97,911 Tax benefit at standard U.K. rate at 19% 27,104 47,679 18,603 Difference in overseas tax rates 409 145 (700 ) Expenses not deductible for tax purposes (5,345 ) (5,389 ) 7,359 Tax losses for which no deferred tax asset was recognized (14,683 ) (37,694 ) (21,887 ) Share-based payment (not deductible for tax purposes) (693 ) (572 ) (6,443 ) Research and development credit 3,943 4,804 — Adjustments for prior year (1,030 ) 767 — Other timing differences and adjustments (164 ) 206 224 Income tax credit/(expense) $ 9,541 $ 9,946 $ (2,844 ) Effective tax rate 7 % 4 % -3 %

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings per share [abstract]
Schedule of Loss Attributable to Ordinary Shareholders	Loss attributable to ordinary 2019 2020 2021 Basic Diluted Basic Diluted Basic Diluted Loss for the year, attributable to equity holders of the parent $ (132,807 ) $ (132,807 ) $ (240,980 ) $ (240,980 ) $ (100,929 ) $ (100,929 ) Loss attributable to ordinary shareholders (132,807 ) (132,807 ) (240,980 ) (240,980 ) (100,929 ) (100,929 ) Weighted-average number of ordinary shares: Basic Diluted Basic Diluted Basic Diluted Issued ordinary shares at January 1 133,597,362 133,597,362 132,188,281 132,188,281 132,204,201 132,204,201 Effect of shares issued (1,839,624 ) (1,839,624 ) 4,599 4,599 31,051,583 31,051,583 Weighted-average number of ordinary shares 131,757,738 131,757,738 132,192,880 132,192,880 163,255,784 163,255,784 Loss per share: Basic Diluted Basic Diluted Basic Diluted Loss per share $ (1.01 ) $ (1.01 ) $ (1.82 ) $ (1.82 ) $ (0.62 ) $ (0.62 )
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 Convertible preferred shares (as converted to A Ordinary shares) 87,711,133 — Options to purchase A Ordinary shares 57,212,650 83,573,631 Convertible Debt (as converted to common shares) 25,944,000 — Warrants to purchase A Ordinary shares 5,430,781 5,430,781 Warrants to purchase common shares 6,200,947 13,578,294 182,499,511 102,582,706

Investments (Tables)

Investments (Tables)	12 Months Ended
	Dec. 31, 2021
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 2020 2021 LumiraDx LumiraDx LumiraDx LumiraDx Non-current $ 430 $ 93 $ 189 $ 237 Current assets 6,986 2,001 8,627 1,517 Non-current (6,119 ) (3,016 ) (5,643 ) (3,594 ) Current liabilities (1,730 ) (504 ) (3,213 ) (543 ) Net assets/(liabilities) (100%) (433 ) (1,426 ) (40 ) (2,383 ) Carrying amount of Non-controlling 921 (1,128 ) 805 (1,260 ) Revenue 8,789 3,208 12,101 2,320 Profit/(loss) 817 (2,023 ) 1,609 (879 ) Other comprehensive gain (5 ) 40 — — Total comprehensive profit/(loss) (100%) 812 (1,983 ) 1,609 (879 ) Profit/(loss) allocated to non-controlling 286 (303 ) 306 (132 ) Other comprehensive loss allocated to non- controlling interest (2 ) 6 — — Cash flows from operating activities 731 (352 ) 1,810 (701 ) Cash flows from investment activities (184 ) (18 ) (98 ) (38 ) Cash flows from financing activities — 700 — 500 Net increase/(decrease) in cash and cash equivalents $ 547 $ 330 $ 1,712 $ (239 ) * —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 Country of Proportion of Name Nature of 2020 2021 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 65 % 81 % Lumira SAS Colombia Distributor of medical diagnostics 100 %* 100 %* Lumira SAS France Distributor of medical diagnostics n/a 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 % LumiraDx Technology 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 Healthcare IT and services 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 KK 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 n/a 100 % LumiraDx Limited Ireland Distributor of medical diagnostics n/a 100 % LumiraDx Healthcare Private Limited India Distributor of medical diagnostics n/a 100 % CA Healthcare Acquisition Corp. United States Holding Company 0 % 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, 2021
Disclosure of detailed information about intangible assets [abstract]
Summary of Goodwill and Intangible Assets	Goodwill Patents Customer Supplier Technology Total Cost At 1 January 2019 $ 13,635 $ 18,020 $ 8,731 $ 2,856 $ 11,177 $ 54,419 Additions — 102 — — — 102 Acquisition of subsidiaries 1,506 — — — — 1,506 Exchange differences 250 — — — — 250 At 31 December 2019 15,391 18,122 8,731 2,856 11,177 56,277 Amortisation At 1 January 2019 — 2,312 2,977 757 6,711 12,757 Charge for the period — 930 890 286 388 2,494 Impairments — — — — — — Exchange differences — (532 ) 167 — (142 ) (507 ) At 31 December 2019 — 2,710 4,034 1,043 6,957 14,744 Net Book Value At 31 December 2019 $ 15,391 $ 15,412 $ 4,697 $ 1,813 $ 4,220 $ 41,533 Cost At January 1, 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 December 31, 2020 15,991 18,671 9,139 2,856 11,333 57,990 Amortization At January 1, 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 December 31, 2020 — 3,595 5,047 1,329 7,296 17,267 Net Book Value At December 31, 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
Summary of Intangible Assets in Use and Under Development	Intangible assets in use Type of intangible Net book value Remaining Acquired Patents Patents 8,033 9 years Acquired Technology Technology 356 2 years Acquired Supplier relationships Supplier relationships 1,243 4 years Acquired Customer-related intangible Customer-related 2,517 5-6 years Acquired Technology Technology 1,180 7 years Intangible assets under development Type of intangible Net book value Remaining amortization Technology License Technology 2,120 n/a Patent License Patents 5,301 n/a Patents Patents 692 n/a

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [abstract]
Summary of Property, Plant and Equipment	Land and Fixtures Plant and Under Total Cost At 1 January 2019 $ 2,180 $ 2,314 $ 14,140 $ 3,312 $ 21,946 Additions 188 581 2,409 7,542 10,720 Transfers 602 216 (88 ) (730 ) — Acquisition of subsidiaries — — 633 — 633 Disposals — (29 ) (209 ) — (238 ) Exchange differences 84 33 402 308 827 At 31 December 2019 3,054 3,115 17,287 10,432 33,888 Accumulated Depreciation At 1 January 2019 442 1,266 3,178 — 4,886 Charge for the period 478 622 2,681 — 3,781 Transfers 110 108 (218 ) — — Disposals — (17 ) (126 ) — (143 ) Exchange differences 37 35 151 — 223 At 31 December 2019 1,067 2,014 5,666 — 8,747 Carrying Amount At 31 December 2019 $ 1,987 $ 1,101 $ 11,621 $ 10,432 $ 25,141 Cost At January 1, 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 December 31, 2020 7,106 4,146 44,802 45,865 101,919 Accumulated Depreciation At January 1, 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 December 31, 2020 2,059 2,636 10,142 — 14,837 Carrying Amount At December 31, 2020 $ 5,047 $ 1,510 $ 34,660 $ 45,865 $ 87,082 Land and Fixtures Plant and Under Total 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

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2021
Classes of current inventories [abstract]
Summary of Inventory	2020 2021 Finished goods $ 50,054 $ 78,245 Raw Materials 37,789 86,613 WIP 10,859 7,026 Total Inventory $ 85,516 $ 149,055

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	12 Months Ended
	Dec. 31, 2021
Trade and other receivables [abstract]
Summary of Trade and Other Receivables	2020 2021 Trade receivables $ 83,941 $ 75,207 Reserves on trade receivables (661 ) (1,681 ) Prepaids 10,970 20,349 Other receivables 4,011 9,408 VAT receivable 11,034 6,515 Total trade and other receivables $ 109,295 $ 109,798

Share Capital, Premium and Ot_2

Share Capital, Premium and Other Reserves (Tables)	12 Months Ended
	Dec. 31, 2021
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 Common 2020 2021 2020 2021 In issue at start of period 373,652 373,697 — — February Subdivision (220:1) — 81,839,643 — — Issued for cash 45 104,200 — — Issued in other transactions — — — 5,307,607 Merger Subdivision at the LMDX Conversion Factor (1.60806264:1) — 78,446,580 — 4,796,852 Shares issued upon conversion of financial instruments — 46,797,960 — 35,137,307 In issue at December—fully paid and allocated 373,697 207,562,080 — 45,241,766

Share Based Payments (Tables)

Share Based Payments (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2020 54,198,851 $ 1.67 Granted 3,073,940 9.39 Exercised (15,920 ) (2.56 ) Forfeited (44,221 ) (3.81 ) Outstanding at December 31, 2020 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 Exercisable at December 31, 2020 45,770,544 1.44 Exercisable at December 31, 2021 66,322,324 $ 5.28

Preferred Shares (Tables)

Preferred Shares (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2021
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 2020 2020 2020 2021 2021 2021 Unsecured Loan USD 2.00 % 2024 $ 18,000 $ 18,000 $ 18,849 $ 14,242 $ 14,242 $ 14,557 Convertible Notes USD 5.00 % 2024 75,156 59,113 62,530 — — — 2020 Convertible Notes USD 10.00 % 2021 75,370 146,844 146,844 — — — 2020 Senior Secured Loans USD 8.00 % 2022 65,000 62,339 62,351 — — — 2021 Senior Secured Loans USD 8.00 % 2024 — — — 300,000 286,815 283,893 Instrument Financing Loans EUR 1.70-2.60 % 2022-2023 676 676 676 263 263 263
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, 2020 $ 111,923 Changes from financing cash flows Proceeds from borrowings, net of issuance costs 2020 Convertible Notes 70,917 2020 Senior Secured Loan 62,391 Repayments of borrowings Senior Secured Loans (40,000 ) Instrument Financing Loans (396 ) Total changes from financing cash flows 92,912 Other changes Warrants 2020 Convertible Notes (32,531 ) 2020 Senior Secured Loan (407 ) Loss on extinguishment of debt Senior Secured Loans 2,047 Change in fair value 2020 Convertible Notes 102,548 Amortization of debt issuance costs Convertible Notes 3,636 Senior Secured Loans 500 2020 Convertible Notes 5,909 2020 Senior Secured Loan 355 Foreign exchange impact Instrument Financing Loans 80 Total other changes 82,137 Balance at December 31, 2020 286,972 Less: Debt due within one year (147,238 ) $ 139,734 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 issuance costs 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

Lease Liability (Tables)

Lease Liability (Tables)	12 Months Ended
	Dec. 31, 2021
Lease liabilities [abstract]
Summary of Lease Liability	2020 2021 Due in less than one year $ 3,149 $ 5,546 Due between one and five years 9,018 25,151 Due in more than five years 2,269 16,301 Total $ 14,436 $ 46,998

Deferred Tax Asset and Liabil_2

Deferred Tax Asset and Liability (Tables)	12 Months Ended
	Dec. 31, 2021
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: 2020 2021 Deferred taxes: - Liabilities $ 1,230 $ 779 Total net deferred tax liabilities $ 1,230 $ 779
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 $ 1,727 $ (383 ) $ (106 ) $ 1,238 Deferred tax assets Net operating losses and other timing differences (497 ) 197 (159 ) (459 ) Net deferred tax liability $ 1,230 $ (186 ) $ (265 ) $ 779 January 1, Recognized Recognized December 31, Deferred tax liabilities Intangible assets $ 2,036 $ (393 ) $ 84 $ 1,727 Deferred tax assets Net operating losses and other timing differences (477 ) — (20 ) (497 ) Net deferred tax liability $ 1,559 $ (393 ) $ 64 $ 1,230

Trade and Other Payables (Table

Trade and Other Payables (Tables)	12 Months Ended
	Dec. 31, 2021
Trade and other payables [abstract]
Summary of Trade and Other Payables	2020 2021 Trade payables $ 57,898 $ 59,718 Accrued expenses and other liabilities 23,301 26,366 Accrued interest 5,730 6,239 Warranty provision 6,557 5,801 Deferred revenue 1,760 1,517 Total trade and other payables $ 95,246 $ 99,641

Financial Risk Management (Tabl

Financial Risk Management (Tables)	12 Months Ended
	Dec. 31, 2021
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: 2020 2021 US Dollars 45,863 51,568 U.K. Pounds 46,093 27,089 Euros 10,825 24,057 Colombian Pesos 3,473 3,398 Swiss Francs 8 992 Swedish Krona 1,903 954 Brazilian Reals 900 783 Other 230 957 109,295 109,798
Movement in Loss Allowances Against Trade Receivables	Movement in the loss allowances against trade receivables is as follows: Loss allowance as of January 1, 2020: $ 674 Loss allowance recognized during the year 119 Balances written off during the year (132 ) Balances recovered during the year — Loss allowance at December 31, 2020: 661 Loss allowance recognized during the year 1,253 Balances written off during the year (222 ) Balances recovered during the year (12 ) Loss allowance at December 31, 2021: $ 1,680
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, 2021: Non-Derivative Financial Effective Year of Carrying Contractual Less 1—2 2—5 Unsecured Loan 10.55 % 2024 14,242 15,040 285 285 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 — Trade and other payables 99,641 99,641 99,641 — — Total 400,961 469,078 124,450 24,690 319,937 * —the effective interest rate for both the Convertible Notes and Preferred Shares include the accretion of the portion of proceeds allocated to equity ( Notes 16 17 The following are the undiscounted contracted maturities of financial liabilities, including interest payments for the period ending December 31, 2020: Non-Derivative Effective Year of Carrying Contractual Less 1—2 2—5 Unsecured Loan 10.55 % 2024 18,000 19,369 360 360 18,649 Convertible Notes 11.38 % 2024 59,113 71,616 3,758 3,758 64,100 2020 Convertible Notes 21.67 % 2021 146,844 79,025 79,025 — — 2020 Senior Secured Loans 10.32 % 2022 62,401 74,161 5,200 68,961 — Instrument Financing Loans 1.7-2.6 % 2021- 676 705 409 212 84 Series A Preferred Shares 11.45 % 2025 277,995 421,199 — — 421,199 Series B Preferred Shares 8.23 % 2027 173,726 257,462 — — 257,462 Trade and other payables 139,283 139,283 139,283 — — Total 878,038 1,062,820 228,035 73,291 761,494

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2020 As of December 31, 2021 Capital $ 51,264 $ 15,641 Inventory 35,631 43,573 Total $ 86,895 $ 59,214

Leases-Group as Lessee (Tables)

Leases-Group as Lessee (Tables)	12 Months Ended
	Dec. 31, 2021
Presentation of leases for lessee [abstract]
Summary of Leases	Right-of-use Net Carrying Amount December 31, 2020 $ 10,386 December 31, 2021 27,746 Depreciation expense for the year ended December 31, 2020 $ 2,810 December 31, 2021 5,593
Summary of Amounts Recognized in Profit and Loss	Amounts Recognized in Profit and Loss 2019 2020 2021 Depreciation expense of right-of-use-assets $ 1,643 $ 2,810 $ 5,593 Interest expense on lease liabilities 396 751 2,501 $ 2,039 $ 3,561 $ 8,094

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of transactions between related parties [abstract]
Summary of Remuneration	2019 2020 2021 Salaries and wages $ 534 $ 537 $ 1,743 Stock compensation expense 133 62 $ 28,376 Pension and other post-employment benefits 32 33 $ 60 Other employee benefits 84 29 $ 18 Total $ 783 $ 661 $ 30,197

Listing Expenses (Tables)

Listing Expenses (Tables)	12 Months Ended
	Dec. 31, 2021
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

General Information - Additiona

General Information - Additional Information (Details)	12 Months Ended
	Dec. 31, 2021
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_3

Summary of Significant Accounting Policies - Additional Information (Details) $ / shares in Units, $ in Thousands				1 Months Ended		12 Months Ended
	Mar. 02, 2022 USD ($) $ / shares	Apr. 06, 2021 USD ($)	Sep. 29, 2016	Sep. 30, 2021 USD ($)	Feb. 28, 2021	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Mar. 31, 2021 USD ($)	Jul. 31, 2018
Disclosure Of Changes In Accounting Estimates [Line Items]
Profit (loss)						$ 100,755	$ 240,997	$ 133,109
Net cash flows from (used in) operating activities						(134,583)	(149,327)	(91,755)
Net assets						162,596	375,216
Lease and other contractual commitments and interest payments on debt obligations						$ 13,000
Date of acquisition			Sep. 29, 2016
Loan matures						March 2024
Loan interest rate										12%
Employee benefits expense						$ 3,111	$ 1,569	$ 1,061
CA Healthcare Acquisition Corp.
Disclosure Of Changes In Accounting Estimates [Line Items]
Net assets						24,886
Debt instruments issued						$ 300,000
Proceeds from merger				$ 38,000
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]
Debt instruments issued						$ 35,000			$ 100,000
Additional debt instruments issued						$ 40,000
Loan matures						2022
Loan interest rate						8%
Convertible Senior Subordinated Notes Due 2027 | Privately Negotiated Subscription Agreements
Disclosure Of Changes In Accounting Estimates [Line Items]
Purchase of convertible senior subordinated	$ 56,500
Loan matures	March 1, 2027
Loan interest rate	6%
Payment Description	payable semi-annually in arrears starting September 1, 2022.					payable semi-annually in arrears starting September 1, 2022
Initial conversion price per share | $ / shares	$ 9.22

Critical Accounting Estimates_3

Critical Accounting Estimates and Judgements - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of changes in accounting estimates [abstract]
Net intangible assets	$ 21,442	$ 24,732
Provisions for warranties	5,801	6,557
Provisions for inventories	$ 22,829	$ 13,186

Critical Accounting Estimates_4

Critical Accounting Estimates and Judgements - Summary of Assumptions Used to Estimate Fair Value of Share Options Granted (Details) $ / shares in Units, $ in Thousands		12 Months Ended
		Dec. 31, 2021 USD ($) yr $ / shares	Dec. 31, 2020 USD ($) yr $ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected life of share option (years) | yr		10
Total fair value of options granted | $	[1]		$ 6,716
Employees [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total fair value of options granted | $		$ 8,567
Founders [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Total fair value of options granted | $		$ 43,887
Bottom of range [member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Grant date fair value ($)	[1]		$ 1,634
Exercise price ($)	[1]		$ 1,793
Volatility	[1]		35%
Expected life of share option (years) | yr	[1]		2
Annual risk free interest rate	[1]		0.20%
Bottom of range [member] | Employees [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Grant date fair value ($)		$ 1.37
Exercise price ($)		$ 9.89
Expected life of share option (years) | yr		4
Annual risk free interest rate		0.78%
Bottom of range [member] | Founders [Member]
Disclosure Of Terms And Conditions Of Sharebased 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 [member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Grant date fair value ($)	[1]		$ 3,861
Exercise price ($)	[1]		$ 3,861
Volatility	[1]		40%
Expected life of share option (years) | yr	[1]		2.5
Annual risk free interest rate	[1]		1.60%
Top of range [member] | Employees [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Grant date fair value ($)		$ 4.02
Exercise price ($)		$ 16.39
Volatility		40%
Expected life of share option (years) | yr		6.25
Annual risk free interest rate		1.22%
Top of range [member] | Founders [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Grant date fair value ($)		$ 2.85
Exercise price ($)		$ 17.05
Volatility		40%
Expected life of share option (years) | yr		6.25
Annual risk free interest rate		1.22%
[1]Amounts not adjusted for 2021 share splits

Revenue - Summary of Disaggrega

Revenue - Summary of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
REVENUE FROM CONTRACTS WITH CUSTOMERS	$ 419,888	$ 137,291	$ 22,157
REVENUE FROM OTHER SOURCES	1,540	862	985
TOTAL	421,428	139,153	23,142
Products
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
REVENUE FROM CONTRACTS WITH CUSTOMERS	414,114	133,794	18,817
REVENUE FROM OTHER SOURCES	1,540	862	985
TOTAL	415,654	135,656	19,802
Services
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
REVENUE FROM CONTRACTS WITH CUSTOMERS	5,774	3,497	3,340
REVENUE FROM OTHER SOURCES	0	0	0
TOTAL	$ 5,774	$ 3,497	$ 3,340

Revenue - Additional Informatio

Revenue - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Revenue [abstract]
Deferred balance	$ 1,517	$ 1,760

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, 2021	Dec. 31, 2020
Disclosure of transaction price allocated to remaining performance obligations [abstract]
Balance at start of the period	$ 1,760	$ 2,639
Recognized revenue from prior years' invoicing	(1,760)	(2,348)
Amounts invoiced to be recognized over time	4,149	2,509
Recognized revenue from current year invoicing	(2,703)	(1,131)
Foreign exchange impact	71	91
Balance at end of the period	$ 1,517	$ 1,760

Segments - Schedule of Revenue

Segments - Schedule of Revenue from External Customers by Country (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Operating Segments [Line Items]
Total Revenue	$ 421,428	$ 139,153	$ 23,142
United States
Disclosure Of Operating Segments [Line Items]
Total Revenue	250,755	54,655	20
Italy
Disclosure Of Operating Segments [Line Items]
Total Revenue	65,659	24,098	5,993
United Kingdom
Disclosure Of Operating Segments [Line Items]
Total Revenue	56,282	39,936	5,373
Germany
Disclosure Of Operating Segments [Line Items]
Total Revenue	16,261	1,462	282
Colombia
Disclosure Of Operating Segments [Line Items]
Total Revenue	12,101	8,789	8,177
Sweden
Disclosure Of Operating Segments [Line Items]
Total Revenue	6,954	3,128	1,097
Netherlands
Disclosure Of Operating Segments [Line Items]
Total Revenue	2,610	101	0
Switzerland
Disclosure Of Operating Segments [Line Items]
Total Revenue	2,491	581	63
Brazil
Disclosure Of Operating Segments [Line Items]
Total Revenue	2,320	3,209	1,758
Japan
Disclosure Of Operating Segments [Line Items]
Total Revenue	2,251	0	0
Austria
Disclosure Of Operating Segments [Line Items]
Total Revenue	2,002	1,622	104
Spain
Disclosure Of Operating Segments [Line Items]
Total Revenue	1,014	0	0
Denmark
Disclosure Of Operating Segments [Line Items]
Total Revenue	98	1,354	0
Other
Disclosure Of Operating Segments [Line Items]
Total Revenue	$ 630	$ 218	$ 275

Segments - Additional Informati

Segments - Additional Information (Details) - Customer	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Operating Segments [Line Items]
Number of significant customers	1	2
Percentage of group's revenue by significant customers	45%
Customer One
Disclosure Of Operating Segments [Line Items]
Percentage of group's revenue by significant customers		29%
Customer Two
Disclosure Of Operating Segments [Line Items]
Percentage of group's revenue by significant customers		17%

Segments - Schedule of Non-curr

Segments - Schedule of Non-current Assets by Country (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Operating Segments [Line Items]
Total	$ 238,760	$ 138,432
United Kingdom
Disclosure Of Operating Segments [Line Items]
Total	199,312	115,135
United States
Disclosure Of Operating Segments [Line Items]
Total	22,537	7,985
Italy
Disclosure Of Operating Segments [Line Items]
Total	10,600	9,280
Colombia
Disclosure Of Operating Segments [Line Items]
Total	3,780	4,306
Sweden
Disclosure Of Operating Segments [Line Items]
Total	630	593
Other
Disclosure Of Operating Segments [Line Items]
Total	$ 1,901	$ 1,133

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Income, expense, gains or losses of financial instruments [abstract]
Net gain on conversion of convertible financial instruments	$ 64,143	$ 0	$ 0
Change in fair value of 2020 convertible notes (Note 17)	52,267	0	0
Change in fair value of Series B preferred shares (Note 16)	48,956	0	0
Interest Income	60	581	1,978
Foreign exchange gain	0	21,908	9,727
Other	0	11
Finance income	165,426	22,500	11,705
Interest expense (cash)	(29,954)	(12,695)	(5,749)
Interest expense (non-cash)	(43,939)	(18,152)	(11,044)
Lease liability interest expense (Note 24)	(2,501)	(751)	(396)
Foreign exchange loss	(14,594)	0	0
Dividend on preferred shares (Note 16)	(16,156)	(23,578)	(21,600)
Debt extinguishment fee (cash)	(3,636)	0	0
Debt extinguishment fee (non-cash)	(4,170)	(5,647)	(520)
Change in fair value of 2020 convertible notes (Note 17)	0	(102,548)	0
Change in fair value of Series B preferred shares (Note 16)	0	(9,351)	0
Change in fair value of Stock Warrants (Note 27)	(2,875)	0	0
Other	(109)	0	(26)
Finance expense	$ (117,934)	$ (172,722)	$ (39,335)

Income Taxes - Summary of Tax C

Income Taxes - Summary of Tax Credit (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Major components of tax expense (income) [abstract]
- Current year	$ (4,087)	$ 10,320	$ 8,228
- Prior years	0	(767)	1,030
Total current income credit / (tax)	(4,087)	9,553	9,258
- Current year	1,243	393	283
- Prior years	0	0	0
Total deferred income credit	1,243	393	283
Total income tax credit/(expense)	$ (2,844)	$ 9,946	$ 9,541

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Major Components Of Tax Expense Income [Line Items]
Current income credit, current year	$ (4,087)	$ 10,320	$ 8,228
Current income credit, prior years	$ 0	$ (767)	$ 1,030
United Kingdom
Major Components Of Tax Expense Income [Line Items]
Corporation tax rate	19%	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	$ 10,479	$ 8,976
Current income credit, prior years	$ 0	$ 772	$ 804

Income Taxes - Summary of Recon

Income Taxes - Summary of Reconciliation of Effective Tax Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Reconciliation of average effective tax rate and applicable tax rate [abstract]
Loss for the period before taxation	$ 97,911	$ 250,943	$ 142,650
Tax benefit at standard U.K. rate at 19%	18,603	47,679	27,104
Difference in overseas tax rates	(700)	145	409
Expenses not deductible for tax purposes	7,359	(5,389)	(5,345)
Tax losses for which no deferred tax asset was recognized	(21,887)	(37,694)	(14,683)
Share-based payment	(6,443)	(572)	(693)
Research and development credit	0	4,804	3,943
Adjustments for prior year	0	767	(1,030)
Other timing differences and adjustments	224	206	(164)
Total income tax credit/(expense)	$ (2,844)	$ 9,946	$ 9,541
Effective tax rate	(3.00%)	4%	7%

Income Taxes - Summary of Rec_2

Income Taxes - Summary of Reconciliation of Effective Tax Rate (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
United Kingdom
Major Components Of Tax Expense Income [Line Items]
Tax rate	19%	19%	19%

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings Per Share [Line Items]
Loss attributable to ordinary shareholders, basic	$ (100,929)	$ (240,980)	$ (132,807)
Loss attributable to ordinary shareholders, diluted	$ (100,929)	$ (240,980)	$ (132,807)
Weighted average number ordinary shares outstanding in calculation of earnings per share, basic	163,255,784	132,192,880	131,757,738
Weighted average number ordinary shares outstanding in calculation of earnings per share, diluted	163,255,784	132,192,880	131,757,738
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
Earnings Per Share [Line Items]
Weighted average number ordinary shares outstanding in calculation of earnings per share, basic	163,255,784	132,192,880	131,757,738
Weighted average number ordinary shares outstanding in calculation of earnings per share, diluted	163,255,784	132,192,880	131,757,738

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Loss attributable to ordinary shareholders:
Loss for the year, attributable to equity holders of the parent, Basic	$ (100,929)	$ (240,980)	$ (132,807)
Loss attributable to ordinary shareholders, Basic	(100,929)	(240,980)	(132,807)
Loss for the year, attributable to equity holders of the parent, Diluted	(100,929)	(240,980)	(132,807)
Loss attributable to ordinary shareholders, Diluted	$ (100,929)	$ (240,980)	$ (132,807)
Weighted-average number of ordinary shares:
Issued ordinary shares at January 1, Basic	132,204,201	132,188,281	133,597,362
Effect of shares issued, Basic	31,051,583	4,599	(1,839,624)
Weighted-average number of ordinary shares, Basic	163,255,784	132,192,880	131,757,738
Issued ordinary shares at January 1, Diluted	132,204,201	132,188,281	133,597,362
Effect of shares issued, Diluted	31,051,583	4,599	(1,839,624)
Weighted-average number of ordinary shares, Diluted	163,255,784	132,192,880	131,757,738
Loss per share:
Loss per share, Basic	$ (0.62)	$ (1.82)	$ (1.01)
Loss per share:
Loss per share, Diluted	$ (0.62)	$ (1.82)	$ (1.01)

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, 2021	Dec. 31, 2020
Earnings Per Share [Line Items]
Number of hares excluded from diluted net loss per share	102,582,706	182,499,511
Convertible Preferred Shares (as Converted to a Ordinary Shares)
Earnings Per Share [Line Items]
Number of hares excluded from diluted net loss per share		87,711,133
Options to Purchase a Ordinary Shares
Earnings Per Share [Line Items]
Number of hares excluded from diluted net loss per share	83,573,631	57,212,650
Convertible Debt (as Converted to Common Shares)
Earnings Per Share [Line Items]
Number of hares excluded from diluted net loss per share		25,944,000
Warrants to Purchase a Ordinary Shares
Earnings Per Share [Line Items]
Number of hares excluded from diluted net loss per share	5,430,781	5,430,781
Warrants to Purchase Common Shares
Earnings Per Share [Line Items]
Number of hares excluded from diluted net loss per share	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, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Non-current assets	$ 238,760	$ 138,432
Current assets	406,020	376,663
Non-current liabilities	(337,829)	(601,676)
Current liabilities	(144,355)	(288,635)
Carrying amount of Non-controlling interest	(455)	(207)
Total Revenue	421,428	139,153	$ 23,142
Profit/(loss)	(100,929)	(240,980)	(132,807)
Total comprehensive profit/(loss)	(100,556)	(258,557)	(140,689)
Profit/(loss) allocated to non-controlling interest	(174)	17	302
Cash flows from operating activities	(134,583)	(149,327)	(91,755)
Cash flows from investment activities	(106,346)	(64,381)	(11,308)
Cash flows from financing activities	219,022	236,586	70,701
Increase Decrease In Cash And Cash Equivalents, Total	(21,907)	22,878	$ (32,362)
LumiraDx Colombia Holdings Limited [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Non-current assets	189	430
Current assets	8,627	6,986
Non-current liabilities	(5,643)	(6,119)
Current liabilities	(3,213)	(1,730)
Net assets/(liabilities)	(40)	(433)
Carrying amount of Non-controlling interest	805	921
Total Revenue	12,101	8,789
Profit/(loss)	1,609	817
Other comprehensive gain		(5)
Total comprehensive profit/(loss)	1,609	812
Profit/(loss) allocated to non-controlling interest	306	286
Other comprehensive loss allocated to non- controlling interest		(2)
Cash flows from operating activities	1,810	731
Cash flows from investment activities	(98)	(184)
Cash flows from financing activities
Increase Decrease In Cash And Cash Equivalents, Total	1,712	547
LumiraDx Healthcare LTDA [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Non-current assets	237	93
Current assets	1,517	2,001
Non-current liabilities	(3,594)	(3,016)
Current liabilities	(543)	(504)
Net assets/(liabilities)	(2,383)	(1,426)
Carrying amount of Non-controlling interest	(1,260)	(1,128)
Total Revenue	2,320	3,208
Profit/(loss)	(879)	(2,023)
Other comprehensive gain		40
Total comprehensive profit/(loss)	(879)	(1,983)
Profit/(loss) allocated to non-controlling interest	(132)	(303)
Other comprehensive loss allocated to non- controlling interest		6
Cash flows from operating activities	(701)	(352)
Cash flows from investment activities	(38)	(18)
Cash flows from financing activities	500	700
Increase Decrease In Cash And Cash Equivalents, Total	$ (239)	$ 330

Investments - Summary of the _2

Investments - Summary of the Group's Subsidiaries with Non-controlling Interests (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Investments accounted for using equity method [abstract]
Percentage of net assets labilities		100%
Percentage of total comprehensive profit or loss	100%

Investments - Additional Inform

Investments - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
LumiraDx Colombia Holdings Limited [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Percentage of share capital	19%	35%
Percentage of additional shares acquired	16%
Total consideration	$ 1,968
LumiraDx Healthcare LTDA [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Percentage of share capital	15%	15%
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, 2021	Dec. 31, 2020
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%	65%
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%
Lumira SAS
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		Lumira SAS
COUNTRY OF INCORPORATION AND RESIDENCE		France
NATURE OF BUSINESS		Distributor of medical diagnostics
PROPORTION OF EQUITY SHARES HELD BY COMPANY		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%
LumiraDx Technology Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx Technology 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		Healthcare IT and services
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 KK
Disclosure Of Significant Investments In Subsidiaries [Line Items]
NAME		LumiraDx Japan KK
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%
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%
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%
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%	0%
[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, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	$ 40,723
Ending balance	37,048	$ 40,723
Cost
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	57,990	56,277	$ 54,419
Additions			102
Acquisition of subsidiaries			1,506
Exchange differences	(889)	1,713	250
Ending balance	57,101	57,990	56,277
Amortization
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	17,267	14,744	12,757
Charge for the period	2,827	2,387	2,494
Exchange differences	(41)	136	(507)
Ending balance	20,053	17,267	14,744
Net Book Value
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	40,723	41,533
Ending balance	37,048	40,723	41,533
Goodwill | Cost
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	15,991	15,391	13,635
Additions			0
Acquisition of subsidiaries			1,506
Exchange differences	(385)	600	250
Ending balance	15,606	15,991	15,391
Goodwill | Net Book Value
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	15,991	15,391
Ending balance	15,606	15,991	15,391
Patents | Cost
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	18,671	18,122	18,020
Additions			102
Exchange differences	(178)	549
Ending balance	18,493	18,671	18,122
Patents | Amortization
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	3,595	2,710	2,312
Charge for the period	890	831	930
Exchange differences	(16)	54	(532)
Ending balance	4,469	3,595	2,710
Patents | Net Book Value
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	15,076	15,412
Ending balance	14,024	15,076	15,412
Customer Intangibles | Cost
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	9,139	8,731	8,731
Exchange differences	(278)	408
Ending balance	8,861	9,139	8,731
Customer Intangibles | Amortization
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	5,047	4,034	2,977
Charge for the period	1,317	951	890
Exchange differences	(21)	62	167
Ending balance	6,343	5,047	4,034
Customer Intangibles | Net Book Value
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	4,092	4,697
Ending balance	2,518	4,092	4,697
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	1,329	1,043	757
Charge for the period	286	286	286
Ending balance	1,615	1,329	1,043
Supplier Relationships | Net Book Value
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	1,527	1,813
Ending balance	1,241	1,527	1,813
Technology and Software | Cost
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	11,333	11,177	11,177
Exchange differences	(48)	156
Ending balance	11,285	11,333	11,177
Technology and Software | Amortization
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	7,296	6,957	6,711
Charge for the period	334	319	388
Exchange differences	(4)	20	(142)
Ending balance	7,626	7,296	6,957
Technology and Software | Net Book Value
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	4,037	4,220
Ending balance	$ 3,659	$ 4,037	$ 4,220

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Goodwill
Disclosure Of Intangible Assets [Line Items]
Cash flow projection period	5 years
Perpetual growth rate	5%	3%
Discount rate	25%	25%
Risk-free interest rate	1.50%	1.50%
Intangible Assets
Disclosure Of Intangible Assets [Line Items]
Cash flow projection period	5 years
Discount rate	25%	25%
Risk-free interest rate	1.50%	1.50%
Selling, Marketing and Administrative Expenses
Disclosure Of Intangible Assets [Line Items]
Amortization	$ 2,652	$ 2,224	$ 1,911
Research and Development Expenses
Disclosure Of Intangible Assets [Line Items]
Amortization	$ 175	$ 163	$ 583

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, 2021 USD ($)
Acquired Patents | Intangible Assets in Use
Disclosure Of Intangible Assets [Line Items]
Net book value	$ 8,033
Acquired Patents | Intangible Assets Under Development
Disclosure Of Intangible Assets [Line Items]
Remaining amortization period	9 years
Acquired Technology | Intangible Assets in Use
Disclosure Of Intangible Assets [Line Items]
Net book value	$ 356
Acquired Technology | Intangible Assets Under Development
Disclosure Of Intangible Assets [Line Items]
Remaining amortization period	2 years
Acquired Supplier Relationships | Intangible Assets in Use
Disclosure Of Intangible Assets [Line Items]
Net book value	$ 1,243
Acquired Supplier Relationships | Intangible Assets Under Development
Disclosure Of Intangible Assets [Line Items]
Remaining amortization period	4 years
Acquired Customer-related Intangible | Intangible Assets in Use
Disclosure Of Intangible Assets [Line Items]
Net book value	$ 2,517
Acquired Customer-related Intangible | Intangible Assets Under Development | Bottom of Range
Disclosure Of Intangible Assets [Line Items]
Remaining amortization period	5 years
Acquired Customer-related Intangible | Intangible Assets Under Development | Top of Range
Disclosure Of Intangible Assets [Line Items]
Remaining amortization period	6 years
Acquired Technology | Intangible Assets in Use
Disclosure Of Intangible Assets [Line Items]
Net book value	$ 1,180
Acquired Technology | Intangible Assets Under Development
Disclosure Of Intangible Assets [Line Items]
Remaining amortization period	7 years
Technology License | Intangible Assets Under Development
Disclosure Of Intangible Assets [Line Items]
Net book value	$ 2,120
Patent License | Intangible Assets Under Development
Disclosure Of Intangible Assets [Line Items]
Net book value	5,301
Patents | Intangible Assets Under Development
Disclosure Of Intangible Assets [Line Items]
Net book value	$ 692

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	$ 87,082	$ 25,141
Ending balance	173,397	87,082	$ 25,141
Cost
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	101,919	33,888	21,946
Additions	106,346	64,381	10,720
Acquisition of subsidiaries			633
Disposals	(610)	(669)	(238)
Exchange differences	(3,542)	4,319	827
Ending balance	204,113	101,919	33,888
Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(14,837)	(8,747)	(4,886)
Charge for the period	17,275	5,717	3,781
Disposals	478	182	143
Exchange differences	(918)	555	223
Ending balance	(30,716)	(14,837)	(8,747)
Land and Buildings
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	5,047	1,987
Ending balance	29,819	5,047	1,987
Land and Buildings | Cost
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	7,106	3,054	2,180
Additions	28,047	3,686	188
Transfers			602
Disposals	(67)
Exchange differences	(562)	366	84
Ending balance	34,524	7,106	3,054
Land and Buildings | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(2,059)	(1,067)	(442)
Charge for the period	2,773	841	478
Transfers			110
Disposals	21
Exchange differences	(106)	151	37
Ending balance	(4,705)	(2,059)	(1,067)
Fixtures and Fittings
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	1,510	1,101
Ending balance	3,716	1,510	1,101
Fixtures and Fittings | Cost
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	4,146	3,115	2,314
Additions	4,144	1,115	581
Transfers	2,137	(22)	216
Disposals	(452)	(126)	(29)
Exchange differences	(322)	64	33
Ending balance	9,653	4,146	3,115
Fixtures and Fittings | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(2,636)	(2,014)	(1,266)
Charge for the period	2,204	618	622
Transfers	1,686	(1)	108
Disposals	366	47	17
Exchange differences	(223)	52	35
Ending balance	(5,937)	(2,636)	(2,014)
Plant and Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	34,660	11,621
Ending balance	92,602	34,660	11,621
Plant and Equipment | Cost
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	44,802	17,287	14,140
Additions	72,186	25,831	2,409
Transfers	(2,137)	22	(88)
Acquisition of subsidiaries			633
Disposals	(91)	(137)	(209)
Exchange differences	(2,084)	1,799	402
Ending balance	112,676	44,802	17,287
Plant and Equipment | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(10,142)	(5,666)	(3,178)
Charge for the period	12,298	4,258	2,681
Transfers	(1,686)	1	(218)
Disposals	91	135	126
Exchange differences	(589)	352	151
Ending balance	(20,074)	(10,142)	(5,666)
Under Construction
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	45,865	10,432
Ending balance	47,260	45,865	10,432
Under Construction | Cost
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	45,865	10,432	3,312
Additions	1,969	33,749	7,542
Transfers			(730)
Disposals		(406)
Exchange differences	(574)	2,090	308
Ending balance	$ 47,260	$ 45,865	$ 10,432

Property, Plant and Equipment_2

Property, Plant and Equipment - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Research and Development Expenses
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation expense	$ 5,355	$ 1,676	$ 1,333
Selling, Marketing and Administrative Expenses
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation expense	$ 11,920	$ 4,041	$ 2,448

Inventory - Summary of Inventor

Inventory - Summary of Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Classes of current inventories [abstract]
Finished goods	$ 78,245	$ 50,054
Raw Materials	86,613	37,789
WIP	7,026	10,859
Total Inventory	$ 149,055	$ 85,516

Inventory - Additional Informat

Inventory - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Inventory [Line Items]
Inventory write-down	$ 6,830	$ 16,493	$ 120
Reserves	12,891	8,148
Cost of Sales
Disclosure Of Inventory [Line Items]
Inventories recognized as an expense	$ 114,195	$ 70,261	$ 11,914

Trade and Other Receivables - S

Trade and Other Receivables - Summary of Trade and Other Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Trade and other receivables [abstract]
Trade receivables	$ 75,207	$ 83,941
Reserves on trade receivables	(1,681)	(661)
Prepaids	20,349	10,970
Other receivables	9,408	4,011
VAT receivable	6,515	11,034
Total trade and other receivables	$ 109,798	$ 109,295

Trade and Other Receivables - A

Trade and Other Receivables - Additional Information (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Trade and other receivables [abstract]
Allowance for doubtful accounts	$ 1,681,000	$ 661,000
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 $ / shares	Oct. 31, 2020 $ / shares shares	Dec. 31, 2021	Dec. 31, 2020 $ / shares shares	Dec. 31, 2019 USD ($) $ / shares shares	Dec. 31, 2018 USD ($) shares	Mar. 31, 2021 $ / shares shares	Mar. 23, 2021 shares	Aug. 24, 2016 $ / shares shares
Disclosure of classes of share capital [line items]
Date of incorporation			Aug. 24, 2016
Par value per share | $ / shares									$ 0.001
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
Percentage of principal amount of the acquisition notes convert					25%
Number of shares issued						212,718
Preferred Shares included in other reserves at an issue date fair value | $						$ 47,264
Warrants issued to purchase A Ordinary shares					2,284
Strike price of warrants per share | $ / shares					$ 1,459.89
Top of Range
Disclosure of classes of share capital [line items]
Warrants issued to purchase of common stock								1,485,848
A Ordinary Shares
Disclosure of classes of share capital [line items]
Authorized share capital									5,000,000
Percentage of principal amount of the acquisition notes convert	50%		25%
Conversion prices per share | $ / shares	$ 611.63
Number of shares issued					1,587	1,586
Common Shares
Disclosure of classes of share capital [line items]
Authorized share capital									5,000,000
Par value per share | $ / shares									$ 0.001
Convertible Note
Disclosure of classes of share capital [line items]
Warrants issued to purchase A Ordinary shares				16,528
Conversion feature of notes included in other reserve | $					$ 17,065
Strike price of warrants per share | $ / shares				$ 1,793.38
Senior Secured Loans
Disclosure of classes of share capital [line items]
Warrants issued to purchase A Ordinary shares		1,000
Exercise price of warrant issued | $ / shares							$ 10
Strike price of warrants per share | $ / shares		$ 4,644.96
Senior Secured Loans | Top of Range
Disclosure of classes of share capital [line items]
Warrants issued to purchase of common stock							1,485,848
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, 2021	Dec. 31, 2020
A Ordinary Shares
Disclosure Of Classes Of Share Capital [Line Items]
In issue at start of period	373,697	373,652
February subdivision (220:1)	81,839,643
Issued for cash	104,200	45
Merger subdivision at the LMDX conversion factor (1.60806264:1)	78,446,580
Shares issued upon conversion of financial instruments	46,797,960
In issue at December - fully paid and allocated	207,562,080	373,697
Common Shares
Disclosure Of Classes Of Share Capital [Line Items]
Issued in other transactions	5,307,607
Merger subdivision at the LMDX conversion factor (1.60806264:1)	4,796,852
Shares issued upon conversion of financial instruments	35,137,307
In issue at December - fully paid and allocated	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	Dec. 31, 2021 USD ($) yr shares $ / shares	Dec. 31, 2020 USD ($) shares yr $ / shares	Dec. 31, 2019 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 | shares				92,112	44,221
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, LMDX ordinary shares and LMDX common shares at a ratio of 1.60806264:1.
Number of founder directors | DIRECTOR			3
Number of options, granted | shares				26,557,293	3,073,940
Number of options, exercised | shares				104,200	15,920
Weighted-average exercise price, exercised				$ 1	$ 2.56
Weighted average contractual life				6 years 7 months 17 days	6 years 5 months 19 days
Employee based Share Options
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of share options, forfeited | shares				6,773,837
Founder Options
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Vesting period		two year
Number of options, granted | shares		2,819,577	5,235,851
Exercise price		$ 17.05
Minimum
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Vesting period				1
Expected life of share option (years) | yr	[1]				2
Exercise price	[1]				$ 1,793
Exercise price, options outstanding				$ 0.2	$ 0.2
Maximum
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Vesting period				4 years
Expected life of share option (years) | yr	[1]				2.5
Exercise price	[1]				$ 3,861
Exercise price, options outstanding				$ 17.05	$ 10.91
Research and Development Expenses
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share based compensation expense | $				$ 2,406	$ 1,890	$ 2,523
Selling, Marketing and Administrative Expenses
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share based compensation expense | $				$ 31,503	$ 1,301	$ 1,447
[1]Amounts not adjusted for 2021 share splits

Share Based Payments - Summary

Share Based Payments - Summary of Movements on Number of Share Options and Exercise Price (Details)	12 Months Ended
	Dec. 31, 2021 shares $ / shares	Dec. 31, 2020 shares $ / shares
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Number of options, Outstanding at beginning of the year | shares	57,212,650	54,198,851
Number of options, granted | shares	26,557,293	3,073,940
Number of options, Exercised | shares	(104,200)	(15,920)
Number of options, Forfeited | shares	(92,112)	(44,221)
Number of options, Outstanding at end of the year | shares	83,573,631	57,212,650
Number of options, Exercisable at end of the year | shares	66,322,324	45,770,544
Weighted-average exercise price, Outstanding at beginning of the year | $ / shares	$ 2.09	$ 1.67
Weighted-average exercise price, Granted | $ / shares	16.45	9.39
Weighted-average exercise price, Exercised | $ / shares	(1)	(2.56)
Weighted-average exercise price, Forfeited | $ / shares	(9.72)	(3.81)
Weighted-average exercise price, Outstanding at end of the year | $ / shares	6.72	2.09
Weighted-average exercise price, Exercisable at end of the year | $ / shares	$ 5.28	$ 1.44

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
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
Dividends accrued	16,156	23,578
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, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Aug. 24, 2016
Issued capital, preference shares					$ 451,721,000
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				$ 5,136,000	32,938,000	$ 491,000
Change in fair value of derivatives				$ 48,956,000	$ 9,351,000	$ 0
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								5,000,000
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	$ 12,543,492,000

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, 2021	Dec. 31, 2020	Apr. 30, 2020	Jul. 31, 2018
Borrowings [Line Items]
NOMINAL INTEREST RATE				12%
Loan matures	March 2024
Unsecured Loan
Borrowings [Line Items]
CURRENCY	USD
NOMINAL INTEREST RATE	2%
Loan matures	2024
Notional amount	$ 14,242	$ 18,000
Borrowings	14,242	18,000
Borrowings Fair Value	$ 14,557	18,849
Convertible Notes
Borrowings [Line Items]
CURRENCY	USD
NOMINAL INTEREST RATE	5%
Loan matures	2024
Notional amount		75,156
Borrowings		59,113
Borrowings Fair Value		62,530
2020 Convertible Notes
Borrowings [Line Items]
CURRENCY	USD
NOMINAL INTEREST RATE	10%
Loan matures	2021
Notional amount		75,370
Borrowings		146,844	$ 148,900
Borrowings Fair Value		146,844
2020 Senior Secured Loan
Borrowings [Line Items]
CURRENCY	USD
NOMINAL INTEREST RATE	8%
Loan matures	2022
Notional amount		65,000
Borrowings		62,339
Borrowings Fair Value		62,351
2021 Senior Secured Loans
Borrowings [Line Items]
CURRENCY	USD
NOMINAL INTEREST RATE	8%
Loan matures	2024
Notional amount	$ 300,000
Borrowings	286,815
Borrowings Fair Value	$ 283,893
Instrument Financing Loans
Borrowings [Line Items]
CURRENCY	EUR
Notional amount	$ 263	676
Borrowings	263	676
Borrowings Fair Value	$ 263	$ 676
Instrument Financing Loans | Minimum
Borrowings [Line Items]
NOMINAL INTEREST RATE	1.70%
Loan matures	2022
Instrument Financing Loans | Maximum
Borrowings [Line Items]
NOMINAL INTEREST RATE	2.60%
Loan matures	2023

Debt - Additional Information (

Debt - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands

1 Months Ended

12 Months Ended

13 Months Ended

Mar. 23, 2021

Nov. 30, 2020

Jul. 01, 2020

Oct. 17, 2019

Sep. 20, 2019

Oct. 31, 2020

Dec. 31, 2021

Dec. 31, 2019

Apr. 30, 2021

Jan. 15, 2021

Dec. 31, 2020

Nov. 06, 2020

Apr. 30, 2020

Jan. 02, 2020

Jul. 31, 2018

Borrowings [Line Items]

Loan interest rate

12%

Borrowings

$ 191

$ 147,238

Loan matures

March 2024

Warrants issued to purchase A Ordinary shares

2,284

Maximum

Borrowings [Line Items]

Warrants issued to purchase of common stock

1,485,848

2020 Convertible Notes

Borrowings [Line Items]

Carrying amount

146,844

$ 148,900

Borrowings term

360 years

Loan interest rate

10%

Number of warrants issued over common shares

16,528

Percentage of cash fee

1%

Proceeds from current borrowings

$ 74,300

Warrants of shares issued

16,528

Loan matures

2021

2020 Convertible Notes | Minimum

Borrowings [Line Items]

Dilutive effect of convertible notes on common shares

$ 1,800,000

2020 Convertible Notes | Maximum

Borrowings [Line Items]

Dilutive effect of convertible notes on common shares

$ 3,600,000

2020 Senior Secured Loan

Borrowings [Line Items]

Carrying amount

$ 65,000

Loan interest rate

8%

Maximum borrowing capacity

$ 100,000

Additional borrowing capacity

35,000

Additional borrowing capacity drawn

$ 35,000

Borrowings

$ 100,000

$ 40,000

Loan matures

October 5, 2022

Warrants issued to purchase of common stock

1,000

Exercise price of warrant issued

$ 4,644.96

2020 Senior Secured Loan | LumiraDx Investment Limited

Borrowings [Line Items]

Notes issued

$ 43,600

Prepayment penalty

3,600

2020 Senior Secured Loan | Incremental Term Loans

Borrowings [Line Items]

Borrowings

$ 150,000

Loan matures

12 month

2021 Senior Secured Loan

Borrowings [Line Items]

Borrowings term

3 years

Loan interest rate

8%

Borrowings

$ 300,000

2021 Senior Secured Loan | Warrants

Borrowings [Line Items]

Exercise price of warrant issued

$ 10

Convertible Notes

Borrowings [Line Items]

Carrying amount

59,113

Loan interest rate

5%

Loan matures

2024

Notes issued

$ 75,156

Notes issued in settlement of debt issuance costs

$ 1,353

Conversion feature of notes included in other reserve

$ 17,065

Convertible Notes | Issued in October and December 2019

Borrowings [Line Items]

Loan interest rate

5%

Loan matures

five

Senior Secured Loan | Warrants

Borrowings [Line Items]

Loan matures

September 20, 2023

Financial asset, fair value

$ 37,265

Senior Secured Loan | LumiraDx Investment Limited

Borrowings [Line Items]

Loan interest rate

11.50%

Loan matures

September 20, 2023

Notes issued

$ 40,000

Additional loan amount drawable upon achievement of certain commercial milestone

$ 25,000

Senior Secured Loan | LumiraDx Investment Limited | Warrants

Borrowings [Line Items]

Exercise price of warrant issued

$ 1,459.89

Warrants issued to purchase A Ordinary shares

2,284

Warrant maturity period

10 year

Unsecured Loan

Borrowings [Line Items]

Loan interest rate

2%

Loan matures

October 17, 2024

Notes issued

$ 18,000

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about borrowings [line items]
Beginning Balance		$ 286,972	$ 111,923
Changes from financing cash flows
Proceeds from borrowings, net of issuance costs	$ 361,830	62,391	55,769
Repayments of borrowings	(140,552)	(40,396)	(49,328)
Total changes from financing cash flows	221,278	92,912
Other changes
Reclassification of Unsecured Loan amounts to grant liability in accordance with IAS 20	(3,758)
Total other changes	(206,930)	82,137
Ending Balance	301,320		$ 286,972
Less: Debt due within one year	(191)	(147,238)
Instrument financing loans excluding current debt	301,129	139,734
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 Convertible Notes
Changes from financing cash flows
Proceeds from borrowings, net of issuance costs		70,917
Other changes
Warrants		(32,531)
Loss on extinguishment of debt		102,548
Amortization of debt issuance costs		5,909
2020 Senior Secured Loan
Changes from financing cash flows
Proceeds from borrowings, net of issuance costs	34,125	62,391
Repayments of borrowings	(100,000)
Other changes
Warrants		(407)
Loss on extinguishment of debt	3,170
Amortization of debt issuance costs	366	355
Senior Secured Loans
Changes from financing cash flows
Repayments of borrowings		(40,000)
Other changes
Loss on extinguishment of debt		2,047
Amortization of debt issuance costs		500
Instrument Financing Loans
Changes from financing cash flows
Proceeds from borrowings, net of issuance costs	192
Repayments of borrowings	(552)	(396)
Other changes
Foreign exchange impact	(52)	80
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 issuance costs	3,438
2021 Convertible Notes
Other changes
Conversion to equity	(125,652)
Change in fair value	(52,267)
Amortization of debt issuance costs	31,075
Convertible Notes
Other changes
Conversion to equity	(61,980)
Amortization of debt issuance costs	$ 2,866	$ 3,636

Lease Liability - Summary of Le

Lease Liability - Summary of Lease Liability (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Lease Liabilities [Line Items]
Total	$ 46,998	$ 14,436
Due in Less than One Year
Lease Liabilities [Line Items]
Total	5,546	3,149
Due between One and Five Years
Lease Liabilities [Line Items]
Total	25,151	9,018
Due in More than Five Years
Lease Liabilities [Line Items]
Total	$ 16,301	$ 2,269

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, 2021	Dec. 31, 2020
Deferred tax assets and liabilities [abstract]
Deferred taxes: - Liabilities	$ 779	$ 1,230
Total net deferred tax liabilities	$ 779	$ 1,230

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, 2021	Dec. 31, 2020
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Beginning balance	$ 1,230	$ 1,559
Recognized in income	(186)	(393)
Recognized in equity	(265)	64
Ending balance	779	1,230
Intangible Assets
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Beginning balance	1,727	2,036
Recognized in income	(383)	(393)
Recognized in equity	(106)	84
Ending balance	1,238	1,727
Net Operating Losses and Other Timing Differences
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Beginning balance	(497)	(477)
Recognized in income	197	0
Recognized in equity	(159)	(20)
Ending balance	$ (459)	$ (497)

Deferred Tax Asset and Liabil_5

Deferred Tax Asset and Liability - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($)
U.K. Tax Losses
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Deferred Tax Assets	$ 78,602
U.S. Tax Losses
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Deferred Tax Assets	$ 10,615
U.S. Tax Losses | Maximum
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Tax losses carried forward expiration year	2037

Trade and Other Payables - Summ

Trade and Other Payables - Summary of Trade and Other Payables (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Trade and other payables [abstract]
Trade payables	$ 59,718	$ 57,898
Accrued expenses and other liabilities	26,366	23,301
Accrued interest	6,239	5,730
Warranty provision	5,801	6,557
Deferred revenue	1,517	1,760
Total trade and other payables	$ 99,641	$ 95,246

Government and Other Grants - A

Government and Other Grants - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Government And Other Grants [Abstract]
Reduction in research and development expenses	$ 8,602	$ 1,473	$ 75
Liabilities related to unspent grant funds	38,941	44,037
Grant for manufacturing equipment	26,211	10,000
Reduction in manufacturing expenses	$ 3,784	$ 0	$ 0

Financial Risk Management - Add

Financial Risk Management - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($) Customer	Dec. 31, 2020 USD ($)
Financial Risk Management [Line Items]
Trade receivables due from customers		$ 3,581
Number of customers included in trade receivables | Customer	1
Percentage of customers accounted for trade receivables	29%
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	$ 26,910
Credit Risk
Financial Risk Management [Line Items]
Trade receivables	75,207	$ 83,941
Trade receivables due from customers	$ 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, 2021 USD ($)

Dec. 31, 2021 GBP (£)

Dec. 31, 2021 EUR (€)

Dec. 31, 2021 COP ($)

Dec. 31, 2021 CHF (SFr)

Dec. 31, 2021 SEK (kr)

Dec. 31, 2021 BRL (R$)

Dec. 31, 2020 USD ($)

Dec. 31, 2020 GBP (£)

Dec. 31, 2020 EUR (€)

Dec. 31, 2020 COP ($)

Dec. 31, 2020 CHF (SFr)

Dec. 31, 2020 SEK (kr)

Dec. 31, 2020 BRL (R$)

Financial Risk Management [Line Items]

Carrying amount of trade and other receivables

$ 109,798

$ 109,295

Other

Financial Risk Management [Line Items]

Carrying amount of trade and other receivables

957

230

Currency Risk

Financial Risk Management [Line Items]

Carrying amount of trade and other receivables

$ 51,568

£ 27,089

€ 24,057

$ 3,398

SFr 992

kr 954

R$ 783

$ 45,863

£ 46,093

€ 10,825

$ 3,473

SFr 8

kr 1,903

R$ 900

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, 2021	Dec. 31, 2020
Financial Risk Management [Line Items]
Loss allowance beginning balance	$ 661	$ 674
Loss allowance recognized during the year	1,253	119
Balances written off during the year	(222)	(132)
Balances recovered during the year	(12)	0
Loss allowance ending balance	$ 1,680	$ 661

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, 2021	Dec. 31, 2020
Carrying Amount
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	$ 400,961	$ 878,038
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS, Trade and other payables	99,641	139,283
Contractual Cash Flows
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	469,078	1,062,820
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS, Trade and other payables	99,641	139,283
Less Than 1 Year
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	124,450	228,035
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS, Trade and other payables	99,641	139,283
1—2 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	24,690	73,291
2—5 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	$ 319,937	$ 761,494
Series A Preferred Shares
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, EFFECTIVE INTEREST RATE		11.45%
NON-DERIVATIVE FINANCIAL LIABILITY, YEAR OF MATURITY		2025
Series A Preferred Shares | Carrying Amount
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		$ 277,995
Series A Preferred Shares | Contractual Cash Flows
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		421,199
Series A Preferred Shares | 2—5 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		$ 421,199
Series B Preferred Shares
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, EFFECTIVE INTEREST RATE		8.23%
NON-DERIVATIVE FINANCIAL LIABILITY, YEAR OF MATURITY		2027
Series B Preferred Shares | Carrying Amount
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		$ 173,726
Series B Preferred Shares | Contractual Cash Flows
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		257,462
Series B Preferred Shares | 2—5 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		$ 257,462
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	$ 14,242	$ 18,000
Unsecured Loan | Contractual Cash Flows
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	15,040	19,369
Unsecured Loan | Less Than 1 Year
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	285	360
Unsecured Loan | 1—2 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	285	360
Unsecured Loan | 2—5 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	$ 14,471	$ 18,649
2021 Senior Secured Loan
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, EFFECTIVE INTEREST RATE	10.02%
NON-DERIVATIVE FINANCIAL LIABILITY, YEAR OF MATURITY	2024
2021 Senior Secured Loan | Carrying Amount
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS, Trade and other payables	$ 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	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
2021 Senior Secured Loan | 1—2 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	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
Convertible Notes
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, EFFECTIVE INTEREST RATE		11.38%
NON-DERIVATIVE FINANCIAL LIABILITY, YEAR OF MATURITY		2024
Convertible Notes | Carrying Amount
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		$ 59,113
Convertible Notes | Contractual Cash Flows
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		71,616
Convertible Notes | Less Than 1 Year
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		3,758
Convertible Notes | 1—2 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		3,758
Convertible Notes | 2—5 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		$ 64,100
2020 Convertible Notes
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, EFFECTIVE INTEREST RATE		21.67%
NON-DERIVATIVE FINANCIAL LIABILITY, YEAR OF MATURITY		2021
2020 Convertible Notes | Carrying Amount
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		$ 146,844
2020 Convertible Notes | Contractual Cash Flows
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		79,025
2020 Convertible Notes | Less Than 1 Year
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		$ 79,025
2020 Senior Secured Loan
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, EFFECTIVE INTEREST RATE		10.32%
NON-DERIVATIVE FINANCIAL LIABILITY, YEAR OF MATURITY		2022
2020 Senior Secured Loan | Carrying Amount
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		$ 62,401
2020 Senior Secured Loan | Contractual Cash Flows
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		74,161
2020 Senior Secured Loan | Less Than 1 Year
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		5,200
2020 Senior Secured Loan | 1—2 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS		$ 68,961
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	2021
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	2023
Instrument Financing Loans | Carrying Amount
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	$ 263	$ 676
Instrument Financing Loans | Contractual Cash Flows
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	263	705
Instrument Financing Loans | Less Than 1 Year
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	191	409
Instrument Financing Loans | 1—2 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	72	212
Instrument Financing Loans | 2—5 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
NON-DERIVATIVE FINANCIAL LIABILITY, CONTRACTUAL CASH FLOWS	$ 0	$ 84

Commitments - Summary of Capita

Commitments - Summary of Capital Expenditure Contracted But Not Yet Incurred (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Capital commitments [abstract]
Capital	$ 15,641	$ 51,264
Inventory	43,573	35,631
Total	$ 59,214	$ 86,895

Leases-Group as Lessee - Additi

Leases-Group as Lessee - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of quantitative information about right-of-use assets [line items]
Additions to right-of-use assets	$ 23,038	$ 10,233
Cash outflow for leases	$ 5,429	$ 3,054	$ 1,866
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-Group as Lessee - Summar

Leases-Group as Lessee - Summary of Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Presentation of leases for lessee [abstract]
Right-of-use assets	$ 27,746	$ 10,386
Depreciation expense of right-of-use-assets	$ 5,593	$ 2,810	$ 1,643

Leases-Group as Lessee - Summ_2

Leases-Group as Lessee - Summary of Amounts Recognized in Profit and Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Presentation of leases for lessee [abstract]
Depreciation expense of right-of-use-assets	$ 5,593	$ 2,810	$ 1,643
Interest expense on lease liabilities	2,501	751	396
Amounts recognized in profit and loss	$ 8,094	$ 3,561	$ 2,039

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Transactions Between Related Parties [Line Items]
Accrued interest	$ 6,239	$ 5,730
Total Director's emoluments	30,197	661	$ 783
Stock compensation expense	28,376	62	$ 133
Zwanziger Family Ventures Note 2019
Disclosure Of Transactions Between Related Parties [Line Items]
Accrued interest	0	30
Zwanziger Family Ventures Note 2020
Disclosure Of Transactions Between Related Parties [Line Items]
Accrued interest	$ 0	$ 252

Related Party Transactions - Su

Related Party Transactions - Summary of Remuneration (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of transactions between related parties [abstract]
Salaries and wages	$ 1,743	$ 537	$ 534
Stock compensation expense	28,376	62	133
Pension and other post-employment benefits	60	33	32
Other employee benefits	18	29	84
Total	$ 30,197	$ 661	$ 783

Ultimate Controlling Party - Ad

Ultimate Controlling Party - Additional Information (Details)	12 Months Ended
	Dec. 31, 2021 Customer
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
	Dec. 31, 2021	Aug. 24, 2016
Disclosure of detailed information about business combination [line items]
Par value per share		$ 0.001
Listing charge	$ 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	$ 52,492
Par value per share	$ 9.89
Identifiable net assets	$ 24,900

Listing Expenses - Summary of L

Listing Expenses - Summary of Listing Expenses (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	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				$ 0.001
Assets (liabilities), Total	$ 162,596	$ 375,216
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	$ 52,492
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

Event After the Reporting Per_2

Event After the Reporting Period - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Mar. 02, 2022	Dec. 31, 2021
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Borrowings, maturity		March 2024
Convertible Senior Subordinated Notes Due 2027 | Privately Negotiated Subscription Agreements
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Purchase of convertible senior subordinated	$ 56,500
Payment description	payable semi-annually in arrears starting September 1, 2022.	payable semi-annually in arrears starting September 1, 2022
Borrowings, maturity	March 1, 2027
Initial conversion price per share	$ 9.22