LumiraDx (LMDWF) 6-K 28 Sep 22 2022 Q2 Current report (foreign) Financial data

Cover Page

Cover Page	6 Months Ended
	Jun. 30, 2022
Cover [Abstract]
Document Type	6-K
Entity Registrant Name	LUMIRADX LIMITED
Amendment Flag	false
Entity Central Index Key	0001685428
Document Period End Date	Jun. 30, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--12-31

Consolidated Statement of Profi

Consolidated Statement of Profit and Loss and Comprehensive Loss - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Revenue
Revenue	$ 171,138	$ 194,094
Cost of sales
Cost of sales	(116,275)	(135,914)
Gross Profit	54,863	58,180
Research and development expenses	(88,769)	(61,003)
Selling, marketing and administrative expenses	(78,001)	(64,998)
Operating Loss	(111,907)	(67,821)
Finance income	5,139	5,041
Finance expense	(95,315)	(131,623)
Net finance expense	(90,176)	(126,582)
Loss before Tax	(202,083)	(194,403)
Tax expense for the period	(1,485)	(1,557)
Loss for the period	(203,568)	(195,960)
Loss attributable to non-controlling interest	139	322
Net loss attributable to equity holders of parent—basic and diluted	$ (203,707)	$ (196,282)
Net loss per share attributable to equity holders of parent—basic and diluted	$ (0.8)	$ (1.48)
Weighted-average number of shares used in loss per share—basic and diluted	253,945,274	132,204,201
Items that may be reclassified subsequently to profit or loss
Foreign currency translation differences—foreign operations	$ 34,959	$ 399
Total comprehensive loss for the period	(168,609)	(195,561)
Total comprehensive loss attributable to:
Equity holders of the parent	(168,748)	(195,883)
Non-controlling interest	139	322
Total comprehensive loss for the period	$ (168,609)	$ (195,561)

Consolidated Statement of Finan

Consolidated Statement of Financial Position - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Non–Current Assets
Other non-current assets	$ 510	$ 569
Intangibles and goodwill	33,088	37,048
Right-of-use assets	24,103	27,746
Property, plant and equipment	160,974	173,397
Total Non-Current Assets	218,675	238,760
Current Assets
Inventories	169,557	149,055
Tax receivable	15,540	15,022
Trade and other receivables	64,117	109,798
Cash and cash equivalents	106,450	132,145
Total Current Assets	355,664	406,020
TOTAL ASSETS	574,339	644,780
Non-Current Liabilities
Debt due after more than one year	(358,747)	(301,129)
Other long-term liabilities	(43,112)	0
Lease liabilities	(22,230)	(25,514)
Stock warrants	(5,462)	(10,407)
Deferred tax liabilities	(537)	(779)
Total Non-Current Liabilities	(430,088)	(337,829)
Current Liabilities
Debt due within one year	(118)	(191)
Government and other grants	(32,216)	(38,941)
Trade and other payables	(89,927)	(99,641)
Lease liabilities due within one year	(6,495)	(5,582)
Total Current Liabilities	(128,756)	(144,355)
Equity
Share capital and share premium	(758,114)	(754,023)
Foreign currency translation reserve	(15,253)	19,706
Other reserves	(104,957)	(104,957)
Accumulated deficit	862,513	676,223
Total equity attributable to equity holders of the parent	(15,811)	(163,051)
Non-controlling interests	316	455
Total Equity	(15,495)	(162,596)
TOTAL EQUITY AND LIABILITIES	$ (574,339)	$ (644,780)

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, 2020	$ (375,216)	$ 0	$ 152,732	$ (19,905)	$ 99,821	$ (607,657)	$ (375,009)	$ (207)
Loss for the period	(195,960)					(196,282)	(196,282)	322
Other comprehensive loss
Currency translation differences	399			399			399
Total comprehensive loss for the period	(195,561)			399		(196,282)	(195,883)	322
Equity compensation plans	25,281					25,281	25,281
Issue of other equity instruments	(1,968)		(1,968)				(1,968)
Transaction with owners, recognized directly in equity	23,313		(1,968)			25,281	23,313
Changes in non-controlling interests						(422)	(422)	422
Ending balance at Jun. 30, 2021	(547,464)	0	150,764	(19,506)	99,821	(779,080)	(548,001)	537
Beginning balance at Dec. 31, 2021	162,596	0	754,023	(19,706)	104,957	(676,223)	163,051	(455)
Loss for the period	(203,568)					(203,707)	(203,707)	139
Other comprehensive loss
Currency translation differences	34,959			34,959			34,959
Total comprehensive loss for the period	(168,609)			34,959		(203,707)	(168,748)	139
Equity compensation plans	17,417					17,417	17,417
Shares issued on exercise of share options	4,091		4,091				4,091
Transaction with owners, recognized directly in equity	21,508		4,091			17,417	21,508
Ending balance at Jun. 30, 2022	$ 15,495	$ 0	$ 758,114	$ 15,253	$ 104,957	$ (862,513)	$ 15,811	$ (316)

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Cash Flows from Operating Activities
Loss for the period	$ (203,568)	$ (195,960)
Adjustments to reconcile loss for the period to net cash used in operating activities:
Depreciation	15,424	7,539
Amortization	1,023	1,168
Net finance expenses	89,637	116,059
Equity based share based payment transactions	17,417	25,281
Increase in tax receivable	(2,035)	(1,373)
Accrued preferred shares dividends		10,711
Changes to working capital:
Inventories	(32,292)	(88,807)
Trade and other receivables	43,171	53,619
Trade payables and other liabilities	(13,217)	13,863
Net Cash used in Operating Activities	(84,440)	(57,900)
Cash Flows from Investing Activities
Purchases of property, plant, equipment	(16,727)	(61,741)
Cash paid for business acquisitions, net of cash received		(1,968)
Net Cash used in Investing Activities	(16,727)	(63,709)
Cash Flows from Financing Activities
Proceeds from debt issuance, net of issuance costs		361,729
Proceeds from issuance of convertible notes, net of issuance costs	54,009
Proceeds from instrument financing agreement	41,500
Shares issued on the exercise of share options	4,091
Repayment of principal portion of lease liabilities	(2,976)	(2,258)
Cash interest paid, net of interest received	(12,251)	(14,627)
Early extinguishment of debt		(2,350)
Repayments of debt	(119)	(140,220)
Net Cash generated from Financing Activities	84,254	202,274
Net (Decrease) / Increase in Cash and Cash Equivalents	(16,913)	80,665
Movement in Cash and Cash Equivalents
Cash and cash equivalents at the beginning of the period	132,145	161,172	$ 161,172
Exchange loss on cash and cash equivalents	(8,782)	4,618
Net Increase / (decrease) in cash and cash equivalents	(16,913)	80,665
Cash and Cash Equivalents at the end of the period	$ 106,450	$ 246,455	$ 132,145

General Information

General Information	6 Months Ended
	Jun. 30, 2022
Disclosure Of General Information [Abstract]
General Information	1. GENERAL INFORMATION These unaudited consolidated financial statements are the interim financial statements of (“the Company”) and its subsidiaries (“the Group”), for the six-month period ended June 30, 2022 (“the Interim 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 . On April 6, 2021, the Company entered into an initial business combination agreement (“the Merger”) with CA HealthcareAcquisition 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. The Merger completed on September 28, 2021 (the “acquisition date”). At the acquisition date, the Company became the ultimate legal parent of CAH. The Company’s common shares are traded on the NASDAQ Global Market under the ticker symbol LMDX and its warrants are traded under LMDXW. The Company’s A Ordinary shares are not publicly traded.

Basis Of Prepartion Of Financia

Basis Of Prepartion Of Financial Statements	6 Months Ended
	Jun. 30, 2022
Disclosure of changes in accounting estimates [abstract]
Basis of preparation of Financial Statements	2. BASIS OF PREPARTION OF FINANCIAL STATEMENTS The principal accounting policies applied in the preparation of these Interim Financial Statements are set out below. These policies have been consistently applied, unless otherwise stated. The Interim 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 Interim Financial Statements were authorized for issue by the Board on September 13, 2022. The Interim Financial Statements have been prepared under the historical cost convention and in accordance with IAS 34 “Interim Financial Reporting.” However, they do not include all of the notes that would be required in a complete set of financial statements. Thus, this interim financial report should be read in conjunction with the consolidated financial statements for the year ended December 31, 2021, included in the Company’s Annual Report on Form 20-F, which was filed with the U.S. Securities and Exchange Commission on April 13, 2022 (the “Annual Report”). The preparation of Interim 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 six months , June 30, 2022 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. In March , the Company Company million of Convertible Senior Subordinated Notes due 2027. The notes bear annual interest of %, . The notes mature on and are convertible at the holder’s option at an initial conversion rate of approximately $ per share. In April 2022, the Company consummated the first closing of a private 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 and maintaining minimum liquidity levels. The Group met the 2021 revenue covenant and has met the minimum liquidity levels. For the 2022 revenue covenant and quarterly liquidity levels, the Group’s short-term revenue prospects and liquidity levels will vary with the amount of demand for its SARS-CoV-2 SARS-CoV-2 COVID-19 COVID-19 On June 17, 2022, the Group entered into a second amendment to the 2021 Senior Secured Loan, to provide for, among other things, immediate revisions to the minimum net sales and the minimum liquidity covenants (the “Amendment”). In July 2022 the Group entered into a third amendment which reduced the definition of Qualifying Financing to be at least $100.0 million (or its equivalent in another currency or currencies). In July, the Company closed a registered public stock offering. The gross proceeds from the offering were million. In addition to the shares sold in the public offering, the Company also sold additional common shares to raise gross proceeds of million in a concurrent private placement to one of its existing investors, the Bill & Melinda Gates Foundation. The underwriters of the registered public offering had a 30-day option to purchase additional common shares at the public offering price and purchased million of common shares in August. In total, the Company received aggregate net proceeds of approximately million, after fees and commissions, from the registered public offering and the concurrent private placement. 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. Significant Accounting Policies The accounting policies applied to these Interim Financial Statements are the same as those applied in the Group’s Consolidated Financial Statements as of and for the year ended December 31, 2021, as presented in the Annual Report. Management judgements and estimates The preparation of the Interim Financial Statements requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of revenues, expenses, assets, liabilities and related disclosures. If in the future such estimates and assumptions, which are based on management’s best judgement at the date of the Interim Financial Statements, deviate from the actual circumstances, the original estimates and assumptions will be modified as appropriate in the period in which the circumstances change. The significant judgements made by management in applying the Group’s accounting policies and the key sources of estimation uncertainty are the same as those applied in the Group’s Consolidated Financial Statements as of and for the year ended December 31, 2021, as presented in the Annual Report. Adoption of New Accounting Standards There have been no recent new accounting standards that have had an impact on the Interim Financial Statements. New accounting standards not listed below were assessed and determined to be either not applicable or did not have a material impact on the Interim Financial Statements or processes.

Revenue

Revenue	6 Months Ended
	Jun. 30, 2022
Revenue [abstract]
Revenue	3. REVENUE Disaggregation of Revenue SIX MONTHS ENDED JUNE 30, 2021 2022 REVENUE STREAM REVENUE REVENUE TOTAL REVENUE REVENUE TOTAL Total Revenue $ 193,631 $ 463 $ 194,094 $ 170,807 $ 331 $ 171,138 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 June 30, 2022, and December 31, 2021, is $1,309 and $1,517, respectively. As the Company generally recognizes revenue as goods are sold for product revenue, the Company does not have other material contract asset or liability balances as of June 30, 2022. DEFERRED REVENUE YEAR ENDED SIX MONTHS Balance at start of the period $ 1,760 $ 1,517 Recognized revenue from prior years’ invoicing (1,760 ) (1,143 ) Amounts invoiced to be recognized over time 4,149 1,373 Recognized revenue from current year invoicing (2,703 ) (326 ) Foreign exchange impact 71 (112 ) Balance at end of the period $ 1,517 $ 1,309 Remaining performance obligations in (partially) unsatisfied long-term contracts: 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	6 Months Ended
	Jun. 30, 2022
Disclosure of operating segments [abstract]
Segments	4. 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: SIX MONTHS ENDED ANALYSIS OF REVENUE BY COUNTRY: 2021 2022 United States $ 110,109 $ 101,178 Italy 27,270 31,800 United Kingdom 36,499 17,552 Germany 3,266 6,533 Colombia 6,198 5,611 Sweden 3,260 3,233 Brazil 1,337 1,409 Switzerland 801 1,053 Japan 1,789 1,038 Spain — 609 Austria 1,260 467 Netherlands 1,495 161 Denmark 577 9 Other 233 485 Total revenue $ 194,094 $ 171,138 Non-current ANALYSIS OF NON-CURRENT AS OF AS OF United Kingdom $ 199,312 $ 179,232 United States 22,537 22,900 Italy 10,600 9,796 Colombia 3,780 3,602 Other 2,531 3,145 Total $ 238,760 $ 218,675

Finance Income and Finance Expe

Finance Income and Finance Expense	6 Months Ended
	Jun. 30, 2022
Income, expense, gains or losses of financial instruments [abstract]
Finance Income and Finance Expense	5. FINANCE INCOME AND FINANCE EXPENSE SIX MONTHS ENDED 2021 2022 Change in fair value of stock warrants $ — $ 4,945 Interest income 30 6 Foreign exchange gain 4,828 — Other 183 188 Finance income $ 5,041 $ 5,139 Interest expense (cash) $ (14,657 ) $ (12,257 ) Interest expense (non-cash) (38,446 ) (3,669 ) Lease liability interest expense (Note 20) (1,001 ) (1,640 ) Foreign exchange loss — (74,721 ) Financing fees — (1,416 ) Accretion of instrument (Note 18) — (1,612 ) Dividend on preferred shares (Note 14) (10,711 ) — Debt extinguishment fee (cash) (2,350 ) — Debt extinguishment fee (non-cash) (4,206 ) — Change in fair value of 2020 convertible notes (Note 15) (27,255 ) — Change in fair value of Series B preferred shares (Note 14) (32,997 ) — Finance expense $ (131,623 ) $ (95,315 )

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2022
Major components of tax expense (income) [abstract]
Income Taxes	6. INCOME TAXES SIX MONTHS TAX CREDIT FOR THE PERIOD 2021 2022 Current income credit / (tax) - Current year $ (2,726 ) $ (1,485 ) - Prior years — — Total current income credit / (tax) (2,726 ) (1,485 ) Deferred income tax credit - Current year 1,169 — - Prior years — — Total deferred income credit 1,169 — Total income tax credit/(expense) $ (1,557 ) $ (1,485 ) In 2021, the group transitioned from the small company scheme to the research and development expenditure credit scheme (“RDEC”), see Note 18 Reconciliation of effective tax rate: SIX MONTHS ENDED 2021 2022 Loss for the period before taxation $ 194,403 $ 202,083 Tax benefit at standard U.K. rate at 19% 36,937 38,396 Difference in overseas tax rates 122 402 Expenses not deductible for tax purposes (4,161 ) — Tax losses for which no deferred tax asset was recognized (29,652 ) (36,974 ) Share-based payment (not deductible for tax purposes) (4,803 ) (3,309 ) Income tax credit/(expense) $ (1,557 ) $ (1,485 ) Effective tax rate -1 % -1 % In the March 3, 2021 U.K. budget, it was announced that the U.K. tax rate will increase to % 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.

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2022
Earnings per share [abstract]
Earnings Per Share	7. EARNINGS PER SHARE The calculation of basic and diluted earnings per share has been calculated by dividing the loss for the period attributable to shareholders of $203,707 (2021: $196,282), by the weighted average number of shares outstanding of SIX MONTHS ENDED JUNE 30, Loss attributable to shareholders: 2021 2022 BASIC DILUTED BASIC DILUTED Loss attributable to equity holders of the parent $ (196,282 ) $ (196,282 ) $ (203,707 ) $ (203,707 ) Loss attributable to shareholders (196,282 ) (196,282 ) (203,707 ) (203,707 ) Weighted-average number of shares: BASIC DILUTED BASIC DILUTED Issued shares at January 1 132,204,201 132,204,201 252,804,218 252,804,218 Effect of shares issued — — 1,141,056 1,141,056 Weighted-average number of shares 132,204,201 132,204,201 253,945,274 253,945,274 Loss per share: BASIC DILUTED BASIC DILUTED Loss per share $ (1.48 ) $ (1.48 ) $ (0.80 ) $ (0.80 ) 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 A Ordinary 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: SIX MONTHS ENDED 2021 2022 Convertible preferred shares (as converted to A Ordinary shares) 75,253,881 — Convertible preferred shares (as converted to common shares) 12,543,492 — Options to purchase A Ordinary shares 90,723,163 79,181,915 Options to purchase common shares — 14,349,147 Convertible Debt (as converted to common shares) 27,390,667 — Warrants to purchase A Ordinary shares 5,430,781 5,373,170 Warrants to purchase common shares 6,342,403 7,828,251 217,684,387 106,732,483

Goodwill and Intangible Assets

Goodwill and Intangible Assets	6 Months Ended
	Jun. 30, 2022
Disclosure of detailed information about intangible assets [abstract]
Goodwill and Intangible Assets	8. GOODWILL AND INTANGIBLE ASSETS GOODWILL PATENTS CUSTOMER SUPPLIER TECHNOLOGY TOTAL Cost At January 1, 2020 $ 15,391 $ 18,122 $ 8,731 $ 2,856 $ 11,177 $ 56,277 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 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 Exchange differences (385 ) (178 ) (278 ) — (48 ) (889 ) At December 31, 2021 15,606 18,493 8,861 2,856 11,285 57,101 Amortization At January 1, 2021 — 3,595 5,047 1,329 7,296 17,267 Charge for the period — 890 1,317 286 334 2,827 Exchange differences — (16 ) (21 ) — (4 ) (41 ) At December 31, 2021 — 4,469 6,343 1,615 7,626 20,053 Net Book Value At December 31, 2021 $ 15,606 $ 14,024 $ 2,518 $ 1,241 $ 3,659 $ 37,048 Cost At January 1, 2022 $ 15,606 $ 18,493 $ 8,861 $ 2,856 $ 11,285 $ 57,101 Exchange differences (998 ) (1,410 ) (200 ) — (367 ) (2,975 ) At June 30, 2022 14,608 17,083 8,661 2,856 10,918 54,126 Amortization At January 1, 2022 — 4,469 6,343 1,615 7,626 20,053 Charge for the period — 414 308 144 157 1,023 Exchange differences — (19 ) (12 ) — (7 ) (38 ) At June 30, 2022 — 4,864 6,639 1,759 7,776 21,038 Net Book Value At June 30, 2022 $ 14,608 $ 12,219 $ 2,022 $ 1,097 $ 3,142 $ 33,088 For the six months ended June 30, 2022, and 2021, amortization of $ and $ , respectively, has been charged to Selling , marketing, and administrative expenses. For the six months ended June 30, 2022, and 2021, amortization of $ and $ , respectively, has been charged to Research and development expenses.

Property, Plant and Equipment

Property, Plant and Equipment	6 Months Ended
	Jun. 30, 2022
Disclosure of detailed information about property, plant and equipment [abstract]
Property, Plant and Equipment	9. PROPERTY, PLANT AND EQUIPMENT LAND AND FIXTURES PLANT AND UNDER TOTAL 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 Cost At January 1, 2021 $ 7,106 $ 4,146 $ 44,802 $ 45,865 $ 101,919 Additions 28,047 4,144 72,186 1,969 106,346 Transfers — 2,137 (2,137 ) — — Disposals (67 ) (452 ) (91 ) — (610 ) Exchange differences (562 ) (322 ) (2,084 ) (574 ) (3,542 ) At December 31, 2021 34,524 9,653 112,676 47,260 204,113 Accumulated Depreciation At January 1, 2021 2,059 2,636 10,142 — 14,837 Charge for the period 2,773 2,204 12,298 — 17,275 Transfers — 1,686 (1,686 ) — — Disposals (21 ) (366 ) (91 ) — (478 ) Exchange differences (106 ) (223 ) (589 ) — (918 ) At December 31, 2021 4,705 5,937 20,074 — 30,716 Carrying Amount At December 31, 2021 $ 29,819 $ 3,716 $ 92,602 $ 47,260 $ 173,397 Cost At January 1, 2022 $ 34,524 $ 9,653 $ 112,676 $ 47,260 $ 204,113 Additions 1,781 1,277 7,532 6,137 16,727 Transfers — — — — — Disposals — (171 ) (515 ) — (686 ) Exchange differences (3,340 ) (631 ) (10,555 ) (5,133 ) (19,659 ) At June 30, 2022 32,965 10,128 109,138 48,264 200,495 Accumulated Depreciation At January 1, 2022 4,705 5,937 20,074 — 30,716 Charge for the period 2,200 855 9,577 — 12,632 Transfers — — — — — Disposals — (112 ) (504 ) — (616 ) Exchange differences (546 ) (345 ) (2,320 ) — (3,211 ) At June 30, 2022 6,359 6,335 26,827 — 39,521 Carrying Amount At June 30, 2022 $ 26,606 $ 3,793 $ 82,311 $ 48,264 $ 160,974 For the six Assets under construction are comprised of manufacturing equipment to be placed in service in the following year. Commitments related to property, plant and equipment are referenced in Note 19.

Inventory

Inventory	6 Months Ended
	Jun. 30, 2022
Classes of current inventories [abstract]
Inventory	10. INVENTORY AS OF AS OF Finished goods $ 62,410 $ 105,539 Raw m 80,606 61,866 WIP 6,039 2,152 Total Inventory $ 149,055 $ 169,557 The increase in inventory for the six months ended June 30, 2022 is a result of the building of inventory to meet the continued growth in product demand that has occurred since commercialization of COVID-19

Trade and Other Receivables

Trade and Other Receivables	6 Months Ended
	Jun. 30, 2022
Trade and other receivables [abstract]
Trade and Other Receivables	11. TRADE AND OTHER RECEIVABLES AS OF AS OF Trade receivables $ 75,207 $ 33,408 Reserves on trade receivables (1,681 ) (5,753 ) Prepaids 20,349 19,773 Other receivables 9,408 10,343 VAT receivable 6,515 6,346 Total trade and other receivables $ 109,798 $ 64,117

Share Capital, Premium and Othe

Share Capital, Premium and Other Reserves	6 Months Ended
	Jun. 30, 2022
Disclosure of classes of share capital [abstract]
Share Capital, Premium and Other Reserves	12. 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 A ORDINARY A ORDINARY COMMON SHARES COMMON FOR THE YEAR FOR THE SIX FOR THE YEAR FOR THE In issue at start of period 373,697 207,562,080 — 45,241,766 February Subdivision (220:1) 81,839,643 — — — Issued for cash 104,200 2,159,353 — 255,535 Issued in other transactions — — 5,307,607 — Conversion of A Ordinary Shares to Common — (37,090,189 ) — 37,090,189 Merger Subdivision at the LMDX Conversion 78,446,580 — 4,796,852 — Shares issued upon conversion of financial instruments 46,797,960 — 35,137,307 — In issue at end of period - fully paid and allocated 207,562,080 172,631,244 45,241,766 82,587,490 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 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 A Ordinary f :1. During September 2021, the Company completed its Merger and all outstanding convertible instruments at the time of the Merger converted into A ordinary and common shares.

Share Based Payments

Share Based Payments	6 Months Ended
	Jun. 30, 2022
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Share Based Payments	13. SHARE BASED PA 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. 7,324,674 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 Granted 12,570,722 8.13 Exercised (2,062,453 ) 1.40 Forfeited (550,837 ) 6.33 Outstanding at June 30, 2022 93,531,063 6.88 Exercisable at December 31, 2020 45,770,544 1.44 Exercisable at December 31, 2021 66,322,324 $ 5.28 Exercisable at June 30, 2022 66,463,722 $ 5.30 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 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 A Ordinary shares and LMDX common shares at a ratio of 1.60806264:1. On January 15, 2021, the Company granted “founder options” over A O A O A O For the six months ended June 30, 2022, 2,062,453 options were exercised at a weighted average exercise price of $1.40. The options outstanding at June 30, 2022 have an exercise price in the range of $0.20 to $17.05 and a weighted average contractual life of 6.57 years. Share based compensation expense of $4,804 and $1,047 has been charged to Research and development expenses and share based compensation expense of $12,614 and $24,234 has been charged to Selling, marketing and administrative expenses for the six months ended June 30, 2022 and 2021, respectively.

Preferred Shares

Preferred Shares	6 Months Ended
	Jun. 30, 2022
Statement of changes in equity [abstract]
Preferred Shares	14. PREFERRED SHARES PREFERRED SHARES 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 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. In connection with the September 2021 Merger, all outstanding Series A Preferred Shares converted into A Ordinary shares on a one to one basis. 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 s c s pari passu Each of the Series B Preferred Shares shall automatically convert to c s c s 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 in of $nil (2021: $48,956) has been charged to finance expenses. In connection with the September 2021 Merger, the outstanding Series B Preferred Shares converted into c ommon s hares.

Debt

Debt	6 Months Ended
	Jun. 30, 2022
Borrowings [abstract]
Debt	15. DEBT This note provides information about the contractual terms of the Group’s interest-bearing loans and borrowings, which are measured at amortized cost. DECEMBER 31, 2021 JUNE 30, 2022 CURRENCY NOMINAL YEAR OF FACE CARRYING FAIR FACE CARRYING FAIR Unsecured Loan USD 2.00% 2024 $ 18,000 $ 14,242 $ 14,557 18,000 14,861 14,326 2022 Convertible Notes USD 6.00% 2027 — — — 56,500 54,172 39,744 2021 Senior Secured Loans USD 8.00% 2024 300,000 286,815 283,893 300,000 289,703 277,484 Equipment EUR 1.70-2.60% 2022-2023 263 263 263 129 129 129 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 Equipment 192 Repayments of borrowings 2020 Senior Secured Loan (100,000 ) Incremental term loan (40,000 ) Equipment (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 Equipment (52 ) Total other changes (206,930 ) Balance at December 31, 2021 301,320 Less: Debt due within one year (191 ) $ 301,129 Changes from financing cash flows Proceeds from borrowings, net of issuance costs 2022 Convertible Notes $ 54,010 Repayments of borrowings Equipment (119 ) Total changes from financing cash flows 53,891 Other changes Amortization of debt issuance costs Gates Loan 619 2021 Convertible Notes 2,888 2022 Convertible Notes 162 Foreign exchange impact Equipment (15 ) Total other changes 3,654 Balance at June 30, 2022 358,865 Less: Debt due within one year (118 ) $ 358,747

Lease Liability

Lease Liability	6 Months Ended
	Jun. 30, 2022
Lease liabilities [abstract]
Lease Liability	16. LEASE LIABILITY AS OF AS OF Due in less than one year $ 5,546 $ 6,590 Due between one and five years 25,151 25,886 Due in more than five years 16,301 9,849 Total $ 46,998 $ 42,325

Trade and Other Payables

Trade and Other Payables	6 Months Ended
	Jun. 30, 2022
Trade and other payables [abstract]
Trade and Other Payables	17. TRADE AND OTHER PAYABLES AS AS OF Trade payables $ 59,718 $ 45,923 Accrued expenses and other liabilities 26,366 32,417 Accrued interest 6,239 6,171 Warranty provision 5,801 4,107 Deferred revenue 1,517 1,309 Total trade and other payables $ 99,641 $ 89,927

Other Liabilities

Other Liabilities	6 Months Ended
	Jun. 30, 2022
Other Liabilities Disclosure [Abstract]
OTHER LIABILITIES	18. OTHER LIABILITIES 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 $3,863 and $497 as a reduction in research and development expenses for the six months ended June 30, 2022 and 2021 respectively, to reflect the usage of grant funds and research and development expenditures. The Group had liabilities of $32,216 and $38,941 as of June 30, 2022, and December 31, 2021, respectively, for these unspent grant funds. As of June 30, 2022, the Group had $24,299 (2021: $26,211) related to a grant for manufacturing equipment. The Group will recognize the grant over the useful life of the equipment. In the six months ended June 30, 2022, the Group reduced manufacturing expenses by $1,999 (2021: 2,771). Instrument Financing Agreement On April 27, 2022 the Company consummated the first closing of a private placement offering pursuant to which it received an initial investment of $26.1 million in cash and entered into an Instrument Financing Agreement with the Investors and Pear Tree Partners, L.P. The terms of the Instrument Financing Agreement provide that the Investors may invest up to an aggregate maximum amount of $50 million in the Company, or such higher amount as agreed to by the Company and the Investors, in one or more closings, in order to fund the purchase of additional LumiraDx instruments, allowing the Company to further expand instrument placements. In consideration of such investment, the Company has agreed to pay to the Investors on a semi-annual basis and over a three-year period (subject to extension in certain events), a payment that is equal t o 20% of the total gross amount invoiced by the Group in respect of sales of test strips for use in such funded LumiraDx instruments which are allocated to the Invested Amount by the Company in accordance with the terms of the Instrument Financing Agreement. If by the end of the applicable three-year term (the “Expiry Date”), the Investors have not received, in aggregate, Instrument Financing Payments equal to or in excess of two times the Invested Amount (the “Target Return”), the Company Company’s the Nasdaq trading day period immediately following the applicable Expiry Date, but subject to a minimum price per common share o f $ ; or (ii) pay to the Investors the applicable Return Shortfall in cash. In June 2022 the Company closed an addition al $15.4 million investment with the Investors. The ability to pay the the Return Shortfall, if any, f $1.6 million has been charged to finance expenses for the six months ended June 30, 2022.

Commitments

Commitments	6 Months Ended
	Jun. 30, 2022
Capital commitments [abstract]
Commitments	19. COMMITMENTS Capital Commitments Capital expenditure contracted for at the end of the reporting period but not yet incurred is as follows: AS OF AS OF Capital $ 15,641 $ 5,620 Inventory 43,573 9,871 Total $ 59,214 $ 15,491 The capital commitments relate to contracts to purchase property, plant and equipment.

Leases-Group as Lessee

Leases-Group as Lessee	6 Months Ended
	Jun. 30, 2022
Presentation of leases for lessee [abstract]
Leases-Group as Lessee	20. 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, 2021 $ 27,746 June 30, 2022 24,103 Depreciation expense for the period ended June 30, 2021 $ 2,342 June 30, 2022 2,792 During the six months ended June 30, 2022, additions to right of use assets amounted to $13,546. SIX MONTHS AMOUNTS RECOGNIZED IN PROFIT AND LOSS JUNE 30, JUNE 30, Depreciation expense of right-of-use-assets $ 2,342 $ 2,792 Interest expense on lease liabilities 1,001 1,640 $ 3,343 $ 4,432 At June 30, 2022 the Group is not committed to any material short-term leases. Variable lease payment terms are deemed an insignificant portion of the overall liability on June 30, 2022. The total cash outflows for leases in the six ended

Events After the Reporting Peri

Events After the Reporting Period	6 Months Ended
	Jun. 30, 2022
Disclosure of non-adjusting events after reporting period [abstract]
Events After the Reporting Period	21. EVENTS AFTER THE REPORTING PERIOD Public Offering In July 2022, the Company closed a registered public stock offering. The gross proceeds from the offering w ere $ million. In addition to the shares sold in the public offering, the Company also sold additional common shares to raise gross proceeds of $ million in a concurrent private placement to one of its existing investors, the Bill & Melinda Gates Foundation. The underwriters of the registered public offering had a 30-day option to purchase additional common shares at the public offering price and purchas ed $ million of shares in August 2022. In total, the Group received aggregate net proceeds of approxima tely $ million, after fees and commissions, from the registered public offering and the concurrent private placement.

Revenue (Tables)

Revenue (Tables)	6 Months Ended
	Jun. 30, 2022
Revenue [abstract]
Summary of Disaggregation of Revenue	Disaggregation of Revenue SIX MONTHS ENDED JUNE 30, 2021 2022 REVENUE STREAM REVENUE REVENUE TOTAL REVENUE REVENUE TOTAL Total Revenue $ 193,631 $ 463 $ 194,094 $ 170,807 $ 331 $ 171,138
Summary of Remaining Performance Obligations in (Partially) Unsatisfied Long-term Contracts	DEFERRED REVENUE YEAR ENDED SIX MONTHS Balance at start of the period $ 1,760 $ 1,517 Recognized revenue from prior years’ invoicing (1,760 ) (1,143 ) Amounts invoiced to be recognized over time 4,149 1,373 Recognized revenue from current year invoicing (2,703 ) (326 ) Foreign exchange impact 71 (112 ) Balance at end of the period $ 1,517 $ 1,309

Segments (Tables)

Segments (Tables)	6 Months Ended
	Jun. 30, 2022
Disclosure of operating segments [abstract]
Schedule of Revenue from External Customers by Country	SIX MONTHS ENDED ANALYSIS OF REVENUE BY COUNTRY: 2021 2022 United States $ 110,109 $ 101,178 Italy 27,270 31,800 United Kingdom 36,499 17,552 Germany 3,266 6,533 Colombia 6,198 5,611 Sweden 3,260 3,233 Brazil 1,337 1,409 Switzerland 801 1,053 Japan 1,789 1,038 Spain — 609 Austria 1,260 467 Netherlands 1,495 161 Denmark 577 9 Other 233 485 Total revenue $ 194,094 $ 171,138
Schedule of Non-current Assets by Country	Non-current ANALYSIS OF NON-CURRENT AS OF AS OF United Kingdom $ 199,312 $ 179,232 United States 22,537 22,900 Italy 10,600 9,796 Colombia 3,780 3,602 Other 2,531 3,145 Total $ 238,760 $ 218,675

Finance Income and Finance Ex_2

Finance Income and Finance Expense (Tables)	6 Months Ended
	Jun. 30, 2022
Income, expense, gains or losses of financial instruments [abstract]
Summary of Finance Income and Finance Expense	SIX MONTHS ENDED 2021 2022 Change in fair value of stock warrants $ — $ 4,945 Interest income 30 6 Foreign exchange gain 4,828 — Other 183 188 Finance income $ 5,041 $ 5,139 Interest expense (cash) $ (14,657 ) $ (12,257 ) Interest expense (non-cash) (38,446 ) (3,669 ) Lease liability interest expense (Note 20) (1,001 ) (1,640 ) Foreign exchange loss — (74,721 ) Financing fees — (1,416 ) Accretion of instrument (Note 18) — (1,612 ) Dividend on preferred shares (Note 14) (10,711 ) — Debt extinguishment fee (cash) (2,350 ) — Debt extinguishment fee (non-cash) (4,206 ) — Change in fair value of 2020 convertible notes (Note 15) (27,255 ) — Change in fair value of Series B preferred shares (Note 14) (32,997 ) — Finance expense $ (131,623 ) $ (95,315 )

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2022
Major components of tax expense (income) [abstract]
Summary of Tax Credit	SIX MONTHS TAX CREDIT FOR THE PERIOD 2021 2022 Current income credit / (tax) - Current year $ (2,726 ) $ (1,485 ) - Prior years — — Total current income credit / (tax) (2,726 ) (1,485 ) Deferred income tax credit - Current year 1,169 — - Prior years — — Total deferred income credit 1,169 — Total income tax credit/(expense) $ (1,557 ) $ (1,485 )
Summary of Reconciliation of Effective Tax Rate	Reconciliation of effective tax rate: SIX MONTHS ENDED 2021 2022 Loss for the period before taxation $ 194,403 $ 202,083 Tax benefit at standard U.K. rate at 19% 36,937 38,396 Difference in overseas tax rates 122 402 Expenses not deductible for tax purposes (4,161 ) — Tax losses for which no deferred tax asset was recognized (29,652 ) (36,974 ) Share-based payment (not deductible for tax purposes) (4,803 ) (3,309 ) Income tax credit/(expense) $ (1,557 ) $ (1,485 ) Effective tax rate -1 % -1 %

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2022
Earnings per share [abstract]
Schedule of Loss Attributable to Ordinary Shareholders	SIX MONTHS ENDED JUNE 30, Loss attributable to shareholders: 2021 2022 BASIC DILUTED BASIC DILUTED Loss attributable to equity holders of the parent $ (196,282 ) $ (196,282 ) $ (203,707 ) $ (203,707 ) Loss attributable to shareholders (196,282 ) (196,282 ) (203,707 ) (203,707 ) Weighted-average number of shares: BASIC DILUTED BASIC DILUTED Issued shares at January 1 132,204,201 132,204,201 252,804,218 252,804,218 Effect of shares issued — — 1,141,056 1,141,056 Weighted-average number of shares 132,204,201 132,204,201 253,945,274 253,945,274 Loss per share: BASIC DILUTED BASIC DILUTED Loss per share $ (1.48 ) $ (1.48 ) $ (0.80 ) $ (0.80 )
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: SIX MONTHS ENDED 2021 2022 Convertible preferred shares (as converted to A Ordinary shares) 75,253,881 — Convertible preferred shares (as converted to common shares) 12,543,492 — Options to purchase A Ordinary shares 90,723,163 79,181,915 Options to purchase common shares — 14,349,147 Convertible Debt (as converted to common shares) 27,390,667 — Warrants to purchase A Ordinary shares 5,430,781 5,373,170 Warrants to purchase common shares 6,342,403 7,828,251 217,684,387 106,732,483

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2022
Disclosure of detailed information about intangible assets [abstract]
Summary of Goodwill and Intangible Assets	GOODWILL PATENTS CUSTOMER SUPPLIER TECHNOLOGY TOTAL Cost At January 1, 2020 $ 15,391 $ 18,122 $ 8,731 $ 2,856 $ 11,177 $ 56,277 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 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 Exchange differences (385 ) (178 ) (278 ) — (48 ) (889 ) At December 31, 2021 15,606 18,493 8,861 2,856 11,285 57,101 Amortization At January 1, 2021 — 3,595 5,047 1,329 7,296 17,267 Charge for the period — 890 1,317 286 334 2,827 Exchange differences — (16 ) (21 ) — (4 ) (41 ) At December 31, 2021 — 4,469 6,343 1,615 7,626 20,053 Net Book Value At December 31, 2021 $ 15,606 $ 14,024 $ 2,518 $ 1,241 $ 3,659 $ 37,048 Cost At January 1, 2022 $ 15,606 $ 18,493 $ 8,861 $ 2,856 $ 11,285 $ 57,101 Exchange differences (998 ) (1,410 ) (200 ) — (367 ) (2,975 ) At June 30, 2022 14,608 17,083 8,661 2,856 10,918 54,126 Amortization At January 1, 2022 — 4,469 6,343 1,615 7,626 20,053 Charge for the period — 414 308 144 157 1,023 Exchange differences — (19 ) (12 ) — (7 ) (38 ) At June 30, 2022 — 4,864 6,639 1,759 7,776 21,038 Net Book Value At June 30, 2022 $ 14,608 $ 12,219 $ 2,022 $ 1,097 $ 3,142 $ 33,088

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	6 Months Ended
	Jun. 30, 2022
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 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 Cost At January 1, 2021 $ 7,106 $ 4,146 $ 44,802 $ 45,865 $ 101,919 Additions 28,047 4,144 72,186 1,969 106,346 Transfers — 2,137 (2,137 ) — — Disposals (67 ) (452 ) (91 ) — (610 ) Exchange differences (562 ) (322 ) (2,084 ) (574 ) (3,542 ) At December 31, 2021 34,524 9,653 112,676 47,260 204,113 Accumulated Depreciation At January 1, 2021 2,059 2,636 10,142 — 14,837 Charge for the period 2,773 2,204 12,298 — 17,275 Transfers — 1,686 (1,686 ) — — Disposals (21 ) (366 ) (91 ) — (478 ) Exchange differences (106 ) (223 ) (589 ) — (918 ) At December 31, 2021 4,705 5,937 20,074 — 30,716 Carrying Amount At December 31, 2021 $ 29,819 $ 3,716 $ 92,602 $ 47,260 $ 173,397 Cost At January 1, 2022 $ 34,524 $ 9,653 $ 112,676 $ 47,260 $ 204,113 Additions 1,781 1,277 7,532 6,137 16,727 Transfers — — — — — Disposals — (171 ) (515 ) — (686 ) Exchange differences (3,340 ) (631 ) (10,555 ) (5,133 ) (19,659 ) At June 30, 2022 32,965 10,128 109,138 48,264 200,495 Accumulated Depreciation At January 1, 2022 4,705 5,937 20,074 — 30,716 Charge for the period 2,200 855 9,577 — 12,632 Transfers — — — — — Disposals — (112 ) (504 ) — (616 ) Exchange differences (546 ) (345 ) (2,320 ) — (3,211 ) At June 30, 2022 6,359 6,335 26,827 — 39,521 Carrying Amount At June 30, 2022 $ 26,606 $ 3,793 $ 82,311 $ 48,264 $ 160,974

Inventory (Tables)

Inventory (Tables)	6 Months Ended
	Jun. 30, 2022
Classes of current inventories [abstract]
Summary of Inventory	AS OF AS OF Finished goods $ 62,410 $ 105,539 Raw m 80,606 61,866 WIP 6,039 2,152 Total Inventory $ 149,055 $ 169,557

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	6 Months Ended
	Jun. 30, 2022
Trade and other receivables [abstract]
Summary of Trade and Other Receivables	AS OF AS OF Trade receivables $ 75,207 $ 33,408 Reserves on trade receivables (1,681 ) (5,753 ) Prepaids 20,349 19,773 Other receivables 9,408 10,343 VAT receivable 6,515 6,346 Total trade and other receivables $ 109,798 $ 64,117

Share Capital, Premium and Ot_2

Share Capital, Premium and Other Reserves (Tables)	6 Months Ended
	Jun. 30, 2022
Disclosure of classes of share capital [abstract]
Summary of Shares Authorized, Fully Paid and Allocated	SHARES AUTHORIZED, FULLY PAID AND A ORDINARY A ORDINARY COMMON SHARES COMMON FOR THE YEAR FOR THE SIX FOR THE YEAR FOR THE In issue at start of period 373,697 207,562,080 — 45,241,766 February Subdivision (220:1) 81,839,643 — — — Issued for cash 104,200 2,159,353 — 255,535 Issued in other transactions — — 5,307,607 — Conversion of A Ordinary Shares to Common — (37,090,189 ) — 37,090,189 Merger Subdivision at the LMDX Conversion 78,446,580 — 4,796,852 — Shares issued upon conversion of financial instruments 46,797,960 — 35,137,307 — In issue at end of period - fully paid and allocated 207,562,080 172,631,244 45,241,766 82,587,490

Share Based Payments (Tables)

Share Based Payments (Tables)	6 Months Ended
	Jun. 30, 2022
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Summary of Movements on Number of Share Options and Exercise Price	Movements on number of share options and their related exercise price are as follows: NUMBER OF WEIGHTED Outstanding at January 1, 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 Granted 12,570,722 8.13 Exercised (2,062,453 ) 1.40 Forfeited (550,837 ) 6.33 Outstanding at June 30, 2022 93,531,063 6.88 Exercisable at December 31, 2020 45,770,544 1.44 Exercisable at December 31, 2021 66,322,324 $ 5.28 Exercisable at June 30, 2022 66,463,722 $ 5.30

Preferred Shares (Tables)

Preferred Shares (Tables)	6 Months Ended
	Jun. 30, 2022
Preference shares [member]
Summary of Preferred Shares	PREFERRED SHARES 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)	6 Months Ended
	Jun. 30, 2022
Borrowings [abstract]
Summary of Information About Contractual Terms of Interest-bearing Loans and Borrowings	This note provides information about the contractual terms of the Group’s interest-bearing loans and borrowings, which are measured at amortized cost. DECEMBER 31, 2021 JUNE 30, 2022 CURRENCY NOMINAL YEAR OF FACE CARRYING FAIR FACE CARRYING FAIR Unsecured Loan USD 2.00% 2024 $ 18,000 $ 14,242 $ 14,557 18,000 14,861 14,326 2022 Convertible Notes USD 6.00% 2027 — — — 56,500 54,172 39,744 2021 Senior Secured Loans USD 8.00% 2024 300,000 286,815 283,893 300,000 289,703 277,484 Equipment EUR 1.70-2.60% 2022-2023 263 263 263 129 129 129
Summary of Instrument Financing Loans are Used to Finance Cost of Installing Instruments	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 Equipment 192 Repayments of borrowings 2020 Senior Secured Loan (100,000 ) Incremental term loan (40,000 ) Equipment (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 Equipment (52 ) Total other changes (206,930 ) Balance at December 31, 2021 301,320 Less: Debt due within one year (191 ) $ 301,129 Changes from financing cash flows Proceeds from borrowings, net of issuance costs 2022 Convertible Notes $ 54,010 Repayments of borrowings Equipment (119 ) Total changes from financing cash flows 53,891 Other changes Amortization of debt issuance costs Gates Loan 619 2021 Convertible Notes 2,888 2022 Convertible Notes 162 Foreign exchange impact Equipment (15 ) Total other changes 3,654 Balance at June 30, 2022 358,865 Less: Debt due within one year (118 ) $ 358,747

Lease Liability (Tables)

Lease Liability (Tables)	6 Months Ended
	Jun. 30, 2022
Lease liabilities [abstract]
Summary of Lease Liability	AS OF AS OF Due in less than one year $ 5,546 $ 6,590 Due between one and five years 25,151 25,886 Due in more than five years 16,301 9,849 Total $ 46,998 $ 42,325

Trade and Other Payables (Table

Trade and Other Payables (Tables)	6 Months Ended
	Jun. 30, 2022
Trade and other payables [abstract]
Summary of Trade and Other Payables	AS AS OF Trade payables $ 59,718 $ 45,923 Accrued expenses and other liabilities 26,366 32,417 Accrued interest 6,239 6,171 Warranty provision 5,801 4,107 Deferred revenue 1,517 1,309 Total trade and other payables $ 99,641 $ 89,927

Commitments (Tables)

Commitments (Tables)	6 Months Ended
	Jun. 30, 2022
Capital commitments [abstract]
Summary of Capital Expenditure Contracted But Not Yet Incurred	Capital expenditure contracted for at the end of the reporting period but not yet incurred is as follows: AS OF AS OF Capital $ 15,641 $ 5,620 Inventory 43,573 9,871 Total $ 59,214 $ 15,491

Leases-Group as Lessee (Tables)

Leases-Group as Lessee (Tables)	6 Months Ended
	Jun. 30, 2022
Presentation of leases for lessee [abstract]
Summary of Leases	The Group leases various offices and facilities. The lease terms are between 1-10 Right-of-use Net Carrying Amount December 31, 2021 $ 27,746 June 30, 2022 24,103 Depreciation expense for the period ended June 30, 2021 $ 2,342 June 30, 2022 2,792
Summary of Amounts Recognized in Profit and Loss	During the six months ended June 30, 2022, additions to right of use assets amounted to $13,546. SIX MONTHS AMOUNTS RECOGNIZED IN PROFIT AND LOSS JUNE 30, JUNE 30, Depreciation expense of right-of-use-assets $ 2,342 $ 2,792 Interest expense on lease liabilities 1,001 1,640 $ 3,343 $ 4,432

General Information - Additiona

General Information - Additional Information (Details)	6 Months Ended
	Jun. 30, 2022
Disclosure Of General Information [Abstract]
Name of reporting entity	LumiraDx Limited
Country of incorporation	Cayman Islands
Address of entity's registered office	Ocorian Trust (Cayman) Limited, PO Box 1350, Windward 3, Regatta Office Park,, Grand Cayman KY1-1108

Basis Of Prepartion Of Financ_2

Basis Of Prepartion Of Financial Statements - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended		6 Months Ended
	Mar. 02, 2022	Aug. 31, 2022	Jul. 31, 2022	Jun. 30, 2022	Jun. 30, 2021	Apr. 30, 2022	Apr. 27, 2022
Disclosure of changes in accounting estimates [line items]
Profit Loss From Continuing Operations				$ (203,568)
Cash flows from operating activities				(84,440)	$ (57,900)
Net assets				15,495
Lease and other contractual commitments and interest payments on debt obligations				13,000
3rd Amendment [Member] | Senior Secured Loan [Member]
Disclosure of changes in accounting estimates [line items]
Notional amount			$ 100,000
Privately Negotiated Subscription Agreements | The Bill and Melinda Gates Foundation [Member] | Private placement [Member]
Disclosure of changes in accounting estimates [line items]
Proceeds from issuing shares			25,000
Privately Negotiated Subscription Agreements | Convertible Senior Subordinated Notes Due 2027
Disclosure of changes in accounting estimates [line items]
Purchase of convertible senior subordinated	$ 56,500
Loan interest rate	6%
Payment description	payable semi-annually in arrears starting September 1, 2022
Loan matures	March 1, 2027
Initial conversion price per share	$ 9.22
Public Offering [Member]
Disclosure of changes in accounting estimates [line items]
Proceeds from issuing shares			100,000
Public Offering [Member] | Secondary public stock offering [Member]
Disclosure of changes in accounting estimates [line items]
Proceeds from issuing shares			75,000
Public Offering [Member] | The Bill and Melinda Gates Foundation [Member] | Private placement [Member]
Disclosure of changes in accounting estimates [line items]
Proceeds from issuing shares			$ 25,000
Underwriters [Member] | Public Offering [Member] | Common Shares [Member]
Disclosure of changes in accounting estimates [line items]
Proceeds from issuing shares		$ 7,000
Option vesting period		30 days
Instrument Financing Agreement [Member] | Investor [Member]
Disclosure of changes in accounting estimates [line items]
Initial investment received in cash						$ 26,100	$ 26,100
Percentage of gross amount in respect of sales						20%	20%
Maximum limit of investment						$ 50,000	$ 50,000
Borrowings proceeds				$ 15,400

Revenue - Summary of Disaggrega

Revenue - Summary of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
REVENUE FROM CONTRACTS WITH CUSTOMERS	$ 170,807	$ 193,631
REVENUE FROM OTHER SOURCES	331	463
TOTAL	$ 171,138	$ 194,094

Revenue - Additional Informatio

Revenue - Additional Information (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Revenue [abstract]
Deferred balance	$ 1,309	$ 1,517

Revenue - Summary of Remaining

Revenue - Summary of Remaining Performance Obligations in (Partially) Unsatisfied Long-term Contracts (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Disclosure of transaction price allocated to remaining performance obligations [abstract]
Balance at start of the period	$ 1,517	$ 1,760
Recognized revenue from prior years' invoicing	(1,143)	(1,760)
Amounts invoiced to be recognized over time	1,373	4,149
Recognized revenue from current year invoicing	(326)	(2,703)
Foreign exchange impact	(112)	71
Balance at end of the period	$ 1,309	$ 1,517

Segments - Schedule of Revenue

Segments - Schedule of Revenue from External Customers by Country (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Operating Segments [Line Items]
Total Revenue	$ 171,138	$ 194,094
United States
Disclosure Of Operating Segments [Line Items]
Total Revenue	101,178	110,109
Italy
Disclosure Of Operating Segments [Line Items]
Total Revenue	31,800	27,270
United Kingdom
Disclosure Of Operating Segments [Line Items]
Total Revenue	17,552	36,499
Germany
Disclosure Of Operating Segments [Line Items]
Total Revenue	6,533	3,266
Colombia
Disclosure Of Operating Segments [Line Items]
Total Revenue	5,611	6,198
Sweden
Disclosure Of Operating Segments [Line Items]
Total Revenue	3,233	3,260
Brazil
Disclosure Of Operating Segments [Line Items]
Total Revenue	1,409	1,337
Switzerland
Disclosure Of Operating Segments [Line Items]
Total Revenue	1,053	801
Japan
Disclosure Of Operating Segments [Line Items]
Total Revenue	1,038	1,789
Spain
Disclosure Of Operating Segments [Line Items]
Total Revenue	609	0
Austria
Disclosure Of Operating Segments [Line Items]
Total Revenue	467	1,260
Netherlands
Disclosure Of Operating Segments [Line Items]
Total Revenue	161	1,495
Denmark
Disclosure Of Operating Segments [Line Items]
Total Revenue	9	577
Other
Disclosure Of Operating Segments [Line Items]
Total Revenue	$ 485	$ 233

Segments - Schedule of Non-curr

Segments - Schedule of Non-current Assets by Country (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Disclosure Of Operating Segments [Line Items]
Total	$ 218,675	$ 238,760
United Kingdom
Disclosure Of Operating Segments [Line Items]
Total	179,232	199,312
United States
Disclosure Of Operating Segments [Line Items]
Total	22,900	22,537
Italy
Disclosure Of Operating Segments [Line Items]
Total	9,796	10,600
Colombia
Disclosure Of Operating Segments [Line Items]
Total	3,602	3,780
Other
Disclosure Of Operating Segments [Line Items]
Total	$ 3,145	$ 2,531

Finance Income and Finance Ex_3

Finance Income and Finance Expense - Summary of Finance Income and Finance Expense (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Income, expense, gains or losses of financial instruments [abstract]
Change in fair value of stock warrants	$ 4,945	$ 0
Interest income	6	30
Foreign exchange gain	0	4,828
Other	188	183
Finance income	5,139	5,041
Interest expense (cash)	(12,257)	(14,657)
Interest expense (non-cash)	(3,669)	(38,446)
Lease liability interest expense (Note 20)	(1,640)	(1,001)
Foreign exchange loss	(74,721)	0
Financing fees	(1,416)	0
Accretion of instrument financing (Note 18)	(1,612)	0
Dividend on preferred shares (Note 14)	0	(10,711)
Debt extinguishment fee (cash)	0	(2,350)
Debt extinguishment fee (non-cash)	0	(4,206)
Change in fair value of 2020 convertible notes (Note 15)	0	(27,255)
Change in fair value of Series B preferred shares (Note 14)	0	(32,997)
Finance expense	$ (95,315)	$ (131,623)

Income Taxes - Summary of Tax C

Income Taxes - Summary of Tax Credit (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Current income credit / (tax)
- Current year	$ (1,485)	$ (2,726)
- Prior years	0
Total current income credit / (tax)	(1,485)	(2,726)
Deferred income tax credit
- Current year	0	1,169
- Prior years	0	0
Total deferred income credit	0	1,169
Total income tax credit/(expense)	$ (1,485)	$ (1,557)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - United Kingdom	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Major Components Of Tax Expense Income [Line Items]
Corporation tax rate	19%	19%
From April 1, 2023
Major Components Of Tax Expense Income [Line Items]
Corporation tax rate	25%

Income Taxes - Summary of Recon

Income Taxes - Summary of Reconciliation of Effective Tax Rate (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Reconciliation of average effective tax rate and applicable tax rate [abstract]
Loss for the period before taxation	$ 202,083	$ 194,403
Tax benefit at standard U.K. rate at 19%	38,396	36,937
Difference in overseas tax rates	402	122
Expenses not deductible for tax purposes		(4,161)
Tax losses for which no deferred tax asset was recognized	(36,974)	(29,652)
Share-based payment	(3,309)	(4,803)
Total income tax credit/(expense)	$ (1,485)	$ (1,557)
Effective tax rate	(1.00%)	(1.00%)

Income Taxes - Summary of Rec_2

Income Taxes - Summary of Reconciliation of Effective Tax Rate (Parenthetical) (Details)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
United Kingdom
Major Components Of Tax Expense Income [Line Items]
Tax rate	19%	19%

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Earnings Per Share [Line Items]
Loss attributable to ordinary shareholders, basic	$ (203,707)	$ (196,282)
Loss attributable to ordinary shareholders, diluted	$ (203,707)	$ (196,282)
Weighted average number ordinary shares outstanding in calculation of earnings per share, basic	253,945,274	132,204,201
Weighted average number ordinary shares outstanding in calculation of earnings per share, diluted	253,945,274	132,204,201
Stock split description	On February 1, 2021 the Board of Directors of the Company approved a stock split of the issued and outstanding A Ordinary and common shares of the Company on a 220 for 1 basis.
Class A Ordinary Shares and Common Shares
Earnings Per Share [Line Items]
Weighted average number ordinary shares outstanding in calculation of earnings per share, basic	253,945,274	132,204,201
Weighted average number ordinary shares outstanding in calculation of earnings per share, diluted	253,945,274	132,204,201

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Loss Attributable to Ordinary Shareholders (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Loss attributable to shareholders:
Loss attributable to equity holders of the parent, Basic	$ (203,707)	$ (196,282)
Loss attributable to shareholders, Basic	(203,707)	(196,282)
Loss attributable to equity holders of the parent, Diluted	(203,707)	(196,282)
Loss attributable to shareholders, Diluted	$ (203,707)	$ (196,282)
Weighted-average number of shares:
Issued shares at January 1, Basic	252,804,218	132,204,201
Effect of shares issued, Basic	1,141,056	0
Weighted-average number of shares, Basic	253,945,274	132,204,201
Issued shares at January 1, Diluted	252,804,218	132,204,201
Effect of shares issued, Diluted	1,141,056	0
Weighted-average number of shares, Diluted	253,945,274	132,204,201
Loss per share:
Loss per share, Basic	$ (0.8)	$ (1.48)
Loss per share:
Loss per share, Diluted	$ (0.8)	$ (1.48)

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	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Earnings Per Share [Line Items]
Number of shares excluded from diluted net loss per share	106,732,483	217,684,387
Convertible preferred shares (as converted to A Ordinary shares)
Earnings Per Share [Line Items]
Number of shares excluded from diluted net loss per share		75,253,881
Convertible Preferred Shares (as Converted to Common Shares)
Earnings Per Share [Line Items]
Number of shares excluded from diluted net loss per share		12,543,492
Options to Purchase A Ordinary Shares
Earnings Per Share [Line Items]
Number of shares excluded from diluted net loss per share	79,181,915	90,723,163
Options to Purchase Common Shares
Earnings Per Share [Line Items]
Number of shares excluded from diluted net loss per share	14,349,147
Convertible Debt (as Converted to Common Shares)
Earnings Per Share [Line Items]
Number of shares excluded from diluted net loss per share		27,390,667
Warrants to Purchase a Ordinary Shares
Earnings Per Share [Line Items]
Number of shares excluded from diluted net loss per share	5,373,170	5,430,781
Warrants to Purchase Common Shares
Earnings Per Share [Line Items]
Number of shares excluded from diluted net loss per share	7,828,251	6,342,403

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Summary of Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	$ 37,048
Ending balance	33,088	$ 37,048
Cost
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	57,101	57,990	$ 56,277
Exchange differences	(2,975)	(889)	1,713
Ending balance	54,126	57,101	57,990
Amortization
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	20,053	17,267	14,744
Charge for the period	1,023	2,827	2,387
Exchange differences	(38)	(41)	136
Ending balance	21,038	20,053	17,267
Net Book Value
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	37,048	40,723
Ending balance	33,088	37,048	40,723
Goodwill | Cost
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	15,606	15,991	15,391
Exchange differences	(998)	(385)	600
Ending balance	14,608	15,606	15,991
Goodwill | Net Book Value
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	15,606	15,991
Ending balance	14,608	15,606	15,991
Patents | Cost
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	18,493	18,671	18,122
Exchange differences	(1,410)	(178)	549
Ending balance	17,083	18,493	18,671
Patents | Amortization
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	4,469	3,595	2,710
Charge for the period	414	890	831
Exchange differences	(19)	(16)	54
Ending balance	4,864	4,469	3,595
Patents | Net Book Value
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	14,024	15,076
Ending balance	12,219	14,024	15,076
Customer Intangibles | Cost
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	8,861	9,139	8,731
Exchange differences	(200)	(278)	408
Ending balance	8,661	8,861	9,139
Customer Intangibles | Amortization
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	6,343	5,047	4,034
Charge for the period	308	1,317	951
Exchange differences	(12)	(21)	62
Ending balance	6,639	6,343	5,047
Customer Intangibles | Net Book Value
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	2,518	4,092
Ending balance	2,022	2,518	4,092
Supplier Relationships | Cost
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	2,856	2,856	2,856
Ending balance	2,856	2,856	2,856
Supplier Relationships | Amortization
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	1,615	1,329	1,043
Charge for the period	144	286	286
Ending balance	1,759	1,615	1,329
Supplier Relationships | Net Book Value
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	1,241	1,527
Ending balance	1,097	1,241	1,527
Technology and Software | Cost
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	11,285	11,333	11,177
Exchange differences	(367)	(48)	156
Ending balance	10,918	11,285	11,333
Technology and Software | Amortization
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	7,626	7,296	6,957
Charge for the period	157	334	319
Exchange differences	(7)	(4)	20
Ending balance	7,776	7,626	7,296
Technology and Software | Net Book Value
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Beginning balance	3,659	4,037
Ending balance	$ 3,142	$ 3,659	$ 4,037

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Selling, Marketing and Administrative Expenses
Disclosure Of Intangible Assets [Line Items]
Amortization	$ 942	$ 1,080
Research and Development Expenses
Disclosure Of Intangible Assets [Line Items]
Amortization	$ 81	$ 88

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 173,397	$ 87,082
Ending balance	160,974	173,397	$ 87,082
Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	204,113	101,919	33,888
Additions	16,727	106,346	64,381
Disposals	(686)	(610)	(669)
Exchange differences	(19,659)	(3,542)	4,319
Ending balance	200,495	204,113	101,919
Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(30,716)	(14,837)	(8,747)
Charge for the period	12,632	17,275	5,717
Disposals	616	478	182
Exchange differences	(3,211)	(918)	555
Ending balance	(39,521)	(30,716)	(14,837)
Land and Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	29,819	5,047
Ending balance	26,606	29,819	5,047
Land and Buildings | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	34,524	7,106	3,054
Additions	1,781	28,047	3,686
Transfers			0
Disposals		(67)
Exchange differences	(3,340)	(562)	366
Ending balance	32,965	34,524	7,106
Land and Buildings | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(4,705)	(2,059)	(1,067)
Charge for the period	2,200	2,773	841
Disposals		21
Exchange differences	(546)	(106)	151
Ending balance	(6,359)	(4,705)	(2,059)
Fixtures and Fittings
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	3,716	1,510
Ending balance	3,793	3,716	1,510
Fixtures and Fittings | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	9,653	4,146	3,115
Additions	1,277	4,144	1,115
Transfers		2,137	(22)
Disposals	(171)	(452)	(126)
Exchange differences	(631)	(322)	64
Ending balance	10,128	9,653	4,146
Fixtures and Fittings | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(5,937)	(2,636)	(2,014)
Charge for the period	855	2,204	618
Transfers		1,686	(1)
Disposals	112	366	47
Exchange differences	(345)	(223)	52
Ending balance	(6,335)	(5,937)	(2,636)
Plant and Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	92,602	34,660
Ending balance	82,311	92,602	34,660
Plant and Equipment | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	112,676	44,802	17,287
Additions	7,532	72,186	25,831
Transfers		(2,137)	22
Disposals	(515)	(91)	(137)
Exchange differences	(10,555)	(2,084)	1,799
Ending balance	109,138	112,676	44,802
Plant and Equipment | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(20,074)	(10,142)	(5,666)
Charge for the period	9,577	12,298	4,258
Transfers		(1,686)	1
Disposals	504	91	135
Exchange differences	(2,320)	(589)	352
Ending balance	(26,827)	(20,074)	(10,142)
Under Construction
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	47,260	45,865
Ending balance	48,264	47,260	45,865
Under Construction | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	47,260	45,865	10,432
Additions	6,137	1,969	33,749
Disposals			(406)
Exchange differences	(5,133)	(574)	2,090
Ending balance	$ 48,264	$ 47,260	$ 45,865

Property, Plant and Equipment_2

Property, Plant and Equipment - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Research and Development Expenses
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation expense	$ 4,811	$ 1,282
Selling, Marketing and Administrative Expenses
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation expense	$ 7,821	$ 3,915

Inventory - Summary of Inventor

Inventory - Summary of Inventory (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Classes of current inventories [abstract]
Finished goods	$ 105,539	$ 62,410
Raw materials	61,866	80,606
WIP	2,152	6,039
Total Inventory	$ 169,557	$ 149,055

Trade and Other Receivables - S

Trade and Other Receivables - Summary of Trade and Other Receivables (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Trade and other receivables [abstract]
Trade receivables	$ 33,408	$ 75,207
Reserves on trade receivables	(5,753)	(1,681)
Prepaids	19,773	20,349
Other receivables	10,343	9,408
VAT receivable	6,346	6,515
Total trade and other receivables	$ 64,117	$ 109,798

Share Capital, Premium and Ot_3

Share Capital, Premium and Other Reserves - Additional Information (Details)		6 Months Ended
	Sep. 29, 2016	Jun. 30, 2022	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
A Ordinary Shares
Disclosure of classes of share capital [line items]
Authorized share capital | shares			5,000,000
Common Shares
Disclosure of classes of share capital [line items]
Authorized share capital | shares			5,000,000
Par value per share | $ / shares			$ 0.001
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	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
A Ordinary Shares
Disclosure Of Classes Of Share Capital [Line Items]
In issue at start of period	207,562,080	373,697
February subdivision (220:1)		81,839,643
Issued for cash	2,159,353	104,200
Conversion of A Ordinary Shares to Common Shares	(37,090,189)
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 end of period - fully paid and allocated	172,631,244	207,562,080
Common Shares
Disclosure Of Classes Of Share Capital [Line Items]
In issue at start of period	45,241,766
Issued for cash	255,535
Issued in other transactions		5,307,607
Conversion of A Ordinary Shares to Common Shares	37,090,189
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 end of period - fully paid and allocated	82,587,490	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)	Jun. 30, 2022
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			6 Months Ended		12 Months Ended
	Apr. 15, 2021 shares $ / shares	Jan. 15, 2021 shares DIRECTOR	Jun. 30, 2022 USD ($) shares yr $ / shares	Jun. 30, 2021 USD ($)	Dec. 31, 2021 shares $ / shares	Dec. 31, 2020 shares $ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected life of share option (years) | yr			10
Number of share options, forfeited			550,837		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 A Ordinary shares and LMDX common shares at a ratio of 1.60806264:1.
Number of founder directors | DIRECTOR		3
Number of options, granted			12,570,722		26,557,293	3,073,940
Number of options, exercised			2,062,453		104,200	15,920
Weighted-average exercise price, exercised | $ / shares			$ 1.4		$ 1	$ 2.56
Weighted average contractual life			6 years 6 months 25 days
Employee based Share Options
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of share options, forfeited			7,324,674
Founder Options
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Vesting period	two year
Number of options, granted	2,819,577	5,235,851
Exercise price | $ / shares	$ 17.05
Minimum
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Vesting period			1 Year
Exercise price, options outstanding | $ / shares			$ 0.2
Maximum
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Vesting period			4 years
Exercise price, options outstanding | $ / shares			$ 17.05
Research and Development Expenses
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share based compensation expense | $			$ 4,804	$ 1,047
Selling, Marketing and Administrative Expenses
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share based compensation expense | $			$ 12,614	$ 24,234

Share Based Payments - Summary

Share Based Payments - Summary of Movements on Number of Share Options and Exercise Price (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2022 shares $ / shares	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	83,573,631	57,212,650	54,198,851
Number of options, granted | shares	12,570,722	26,557,293	3,073,940
Number of options, Exercised | shares	(2,062,453)	(104,200)	(15,920)
Number of options, Forfeited | shares	(550,837)	(92,112)	(44,221)
Number of options, Outstanding at end of the year | shares	93,531,063	83,573,631	57,212,650
Number of options, Exercisable at end of the year | shares	66,463,722	66,322,324	45,770,544
Weighted-average exercise price, Outstanding at beginning of the year | $ / shares	$ 6.72	$ 2.09	$ 1.67
Weighted-average exercise price, Granted | $ / shares	8.13	16.45	9.39
Weighted-average exercise price, Exercised | $ / shares	(1.4)	(1)	(2.56)
Weighted-average exercise price, Forfeited | $ / shares	(6.33)	(9.72)	(3.81)
Weighted-average exercise price, Outstanding at end of the year | $ / shares	6.88	6.72	2.09
Weighted-average exercise price, Exercisable at end of the year | $ / shares	$ 5.3	$ 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 ($) $ in Thousands	1 Months Ended	6 Months Ended
	Sep. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Change in fair value of derivatives			$ 48,956
Series A Preferred Shares
Cumulative annual dividend percentage			8%
A Ordinary Shares
Dividend paid		$ 0
A Ordinary Shares | September 2021 Merger
Conversion description		one to one basis
Series B Preferred Shares
Cumulative annual dividend percentage			8%
Series B Preferred Shares | Minimum
Issued capital, preference shares			$ 4,000,000
Common Shares | Maximum
Issued capital, preference shares			$ 6,400,000
Series B Preferred Shares Converted to Common Shares
Issuance of ordinary shares	12,543,492

Debt - Summary of Information a

Debt - Summary of Information about Contractual Terms of Interest-Bearing Loans and Borrowings (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Unsecured Loan
Borrowings [Line Items]
CURRENCY	USD
NOMINAL INTEREST RATE	2%
Loan matures	2024
Face value	$ 18,000	$ 18,000
Carrying amount	14,861	14,242
Fair value	$ 14,326	14,557
2022 Convertible Notes
Borrowings [Line Items]
CURRENCY	USD
NOMINAL INTEREST RATE	6%
Loan matures	2027
Face value	$ 56,500
Carrying amount	54,172
Fair value	$ 39,744
2021 Senior Secured Loans
Borrowings [Line Items]
CURRENCY	USD
NOMINAL INTEREST RATE	8%
Loan matures	2024
Face value	$ 300,000	300,000
Carrying amount	289,703	286,815
Fair value	$ 277,484	283,893
Equipment Financing Loans
Borrowings [Line Items]
CURRENCY	EUR
Face value	$ 129	263
Carrying amount	129	263
Fair value	$ 129	$ 263
Equipment Financing Loans | Minimum
Borrowings [Line Items]
NOMINAL INTEREST RATE	1.70%
Loan matures	2022
Equipment Financing Loans | Maximum
Borrowings [Line Items]
NOMINAL INTEREST RATE	2.60%
Loan matures	2023

Debt - Summary of Instrument Fi

Debt - Summary of Instrument Financing Loans are Used to Finance Cost of Installing Instruments (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about borrowings [line items]
Beginning Balance	$ 301,320	$ 286,972	$ 286,972
Changes from financing cash flows
Repayments of borrowings	(119)	$ (140,220)
Total changes from financing cash flows	53,891		221,278
Other changes
Reclassification of Unsecured Loan amounts to grant liability in accordance with IAS 20			(3,758)
Total other changes	3,654		(206,930)
Ending Balance	358,865		301,320
Less: Debt due within one year	(118)		(191)	$ (147,238)
Instrument financing loans excluding current debt	358,747		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 Senior Secured Loan
Changes from financing cash flows
Proceeds from borrowings, net of issuance costs			34,125
Repayments of borrowings			(100,000)
Other changes
Loss on extinguishment of debt			3,170
Amortization of debt issuance costs			366
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
Equipment Financing Loans
Changes from financing cash flows
Proceeds from borrowings, net of issuance costs			192
Repayments of borrowings	(119)		(552)
Other changes
Foreign exchange impact	(15)		(52)
Convertible Notes
Other changes
Conversion to equity			(61,980)
Amortization of debt issuance costs			2,866
Gates Loan [Member]
Other changes
Amortization of debt issuance costs	619
2021 Convertible Notes
Other changes
Conversion to equity			(125,652)
Change in fair value			(52,267)
Amortization of debt issuance costs	2,888		$ 31,075
2022 Convertible Notes
Changes from financing cash flows
Proceeds from borrowings, net of issuance costs	54,010
Other changes
Amortization of debt issuance costs	$ 162

Lease Liability - Summary of Le

Lease Liability - Summary of Lease Liability (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Lease Liabilities [Line Items]
Total	$ 42,325	$ 46,998
Due in Less than One Year
Lease Liabilities [Line Items]
Total	6,590	5,546
Due between One and Five Years
Lease Liabilities [Line Items]
Total	25,886	25,151
Due in More than Five Years
Lease Liabilities [Line Items]
Total	$ 9,849	$ 16,301

Trade and Other Payables - Summ

Trade and Other Payables - Summary of Trade and Other Payables (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Trade and other payables [abstract]
Trade payables	$ 45,923	$ 59,718
Accrued expenses and other liabilities	32,417	26,366
Accrued interest	6,171	6,239
Warranty provision	4,107	5,801
Deferred revenue	1,309	1,517
Total trade and other payables	$ 89,927	$ 99,641

Other Liabilities - Additional

Other Liabilities - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands			6 Months Ended
	Aug. 27, 2022	Apr. 27, 2022	Jun. 30, 2022	Jun. 30, 2021	Apr. 30, 2022	Dec. 31, 2021	Aug. 24, 2016
Statements [Line Items]
Reduction in research and development expenses			$ 3,863	$ 497
Liabilities related to unspent grant funds			32,216			$ 38,941
Grant for manufacturing equipment			24,299			$ 26,211
Reduction in manufacturing expenses			1,999	$ 2,771
Settlement expiration of Investment Financing	three-year
Par value per share							$ 0.001
Number of trading day immediately following the Expiry Date		20 days
Fair Value Charged to Finance Expenses			1,600
Investor [Member] | Royalty Agreement [Member]
Statements [Line Items]
Additional investment made by investors			15,400
Investor [Member] | Instrument Financing Agreement [Member]
Statements [Line Items]
Initial investment received in cash		$ 26,100			$ 26,100
Maximum limit of investment		$ 50,000			$ 50,000
Percentage of royalty payments		20%			20%
Additional investment made by investors			$ 15,400
Ordinary shares [member] | Bottom of range [member]
Statements [Line Items]
Par value per share	$ 7.25

Commitments - Summary of Capita

Commitments - Summary of Capital Expenditure Contracted But Not Yet Incurred (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Capital commitments [abstract]
Capital	$ 5,620	$ 15,641
Inventory	9,871	43,573
Total	$ 15,491	$ 59,214

Leases-Group as Lessee - Additi

Leases-Group as Lessee - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure of quantitative information about right-of-use assets [line items]
Additions to right-of-use assets	$ 13,546
Lease commitments for short-term leases for which recognition exemption has been used	0
Cash outflow for leases	$ 2,976	$ 2,258

Leases-Group as Lessee - Summar

Leases-Group as Lessee - Summary of Leases (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Presentation of leases for lessee [abstract]
Right-of-use assets	$ 24,103		$ 27,746
Depreciation expense of right-of-use-assets	$ 2,792	$ 2,342

Leases-Group as Lessee - Summ_2

Leases-Group as Lessee - Summary of Amounts Recognized in Profit and Loss (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Presentation of leases for lessee [abstract]
Depreciation expense of right-of-use-assets	$ 2,792	$ 2,342
Interest expense on lease liabilities	1,640	1,001
Amounts recognized in profit and loss	$ 4,432	$ 3,343

Event After the Reporting Perio

Event After the Reporting Period - Additional Information (Details) - USD ($) $ in Millions	1 Months Ended
	Aug. 31, 2022	Jul. 31, 2022
Privately Negotiated Subscription Agreements | The Bill and Melinda Gates Foundation [Member] | Private placement [Member]
Disclosure of non-adjusting events after reporting period [line items]
Proceeds from issuing shares		$ 25
Public Offering [Member]
Disclosure of non-adjusting events after reporting period [line items]
Proceeds from issuing shares		100
Public Offering [Member] | Secondary public stock offering [Member]
Disclosure of non-adjusting events after reporting period [line items]
Proceeds from issuing shares		75
Public Offering [Member] | Underwriters [Member] | Common share [member]
Disclosure of non-adjusting events after reporting period [line items]
Proceeds from issuing shares	$ 7
Option vesting period	30 days
Public Offering [Member] | The Bill and Melinda Gates Foundation [Member] | Private placement [Member]
Disclosure of non-adjusting events after reporting period [line items]
Proceeds from issuing shares		$ 25