Trinity Biotech (TRIB) 20-F 30 Apr 24 2023 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2023 shares
Entity Addresses [Line Items]
Entity Registrant Name	Trinity Biotech plc
Entity Central Index Key	0000888721
Document Type	20-F
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity Emerging Growth Company	false
Entity File Number	0-2022
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Common Stock, Shares Outstanding	153,310,284
Entity Incorporation, State or Country Code	L2
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Address, Address Line One	IDA Business Park
Entity Address, City or Town	Bray, County Wicklow
Entity Address, Country	IE
Entity Address, Postal Zip Code	A98 H5C8
Title of 12(b) Security	American Depositary Shares (each representing 20 ‘A’ Ordinary Shares, par value US$0.0109)
Trading Symbol	TRIB
Security Exchange Name	NASDAQ
ICFR Auditor Attestation Flag	false
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Auditor Name	GRANT THORNTON
Auditor Location	Dublin, Ireland
Auditor Firm ID	1402
Document Financial Statement Error Correction [Flag]	false
Business Contact [Member]
Entity Addresses [Line Items]
Contact Personnel Name	Des Fitzgerald
City Area Code	353
Local Phone Number	1276 9800
Contact Personnel Fax Number	1276 9888
Entity Address, Address Line One	IDA Business Park
Entity Address, City or Town	Bray, County Wicklow
Entity Address, Country	IE
Entity Address, Postal Zip Code	A98 H5C8

CONSOLIDATED STATEMENT OF OPERA

CONSOLIDATED STATEMENT OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of classes of share capital [line items]
Revenues	$ 56,832,000	$ 62,521,000	$ 81,149,000
Cost of sales	(37,382,000)	(45,253,000)	(47,695,000)
Gross profit	19,450,000	17,268,000	33,454,000
Other operating income	141,000	343,000	4,428,000
Research and development expenses	(4,379,000)	(4,138,000)	(4,497,000)
Selling, general and administrative expenses	(31,152,000)	(26,983,000)	(22,503,000)
Impairment charges	(11,105,000)	(5,839,000)	(6,944,000)
Operating (loss)/profit	(27,045,000)	(19,349,000)	3,938,000
Financial income	1,171,000	303,000	1,223,000
Financial expenses	(11,053,000)	(24,734,000)	(7,085,000)
Net financing expense	(9,882,000)	(24,431,000)	(5,862,000)
Loss before tax	(36,927,000)	(43,780,000)	(1,924,000)
Total income tax credit	59,000	194,000	74,000
Loss for the year on continuing operations	(36,868,000)	(43,586,000)	(1,850,000)
Profit for the year on discontinued operations	12,850,000	2,577,000	2,725,000
(Loss)/profit for the year (all attributable to owners of the parent)	(24,018,000)	(41,009,000)	875,000
American depositary share [Member]
Disclosure of classes of share capital [line items]
(Loss)/profit for the year (all attributable to owners of the parent)	$ 24,018,000	$ 41,009,000	$ (875,000)
Basic (loss)/profit per ADS (US Dollars) – continuing operations	$ (4.81)	$ (6.46)	$ (0.44)
Diluted (loss)/profit per ADS (US Dollars) – continuing operations	(4.81)	(6.46)	(0.44)
Basic (loss)/profit per ADS (US Dollars) – group	(3.14)	(6.08)	0.21
Diluted (loss)/profit per ADS (US Dollars) – group	$ (3.14)	$ (6.08)	$ 0.16
Class A Ordinary shares [Member]
Disclosure of classes of share capital [line items]
(Loss)/profit for the year (all attributable to owners of the parent)	$ 24,018,000	$ 41,009,000	$ 875,000
Basic (loss)/profit per ADS (US Dollars) – continuing operations	$ (0.24)	$ (0.32)	$ (0.02)
Diluted (loss)/profit per ADS (US Dollars) – continuing operations	(0.24)	(0.32)	(0.02)
Basic (loss)/profit per ADS (US Dollars) – group	(0.16)	(0.3)	0.01
Diluted (loss)/profit per ADS (US Dollars) – group	$ (0.16)	$ (0.3)	$ 0.01

CONSOLIDATED STATEMENT OF COMPR

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Consolidated Statement Of Comprehensive Income Abstract
(Loss)/profit for the year	$ (24,018)	$ (41,009)	$ 875
Other comprehensive profit/(loss)
Foreign exchange translation differences	69	(396)	(86)
Other comprehensive profit/(loss)	69	(396)	(86)
Total Comprehensive (Loss)/profit (all attributable to owners of the parent)	$ (23,949)	$ (41,405)	$ 789

CONSOLIDATED STATEMENT OF FINAN

CONSOLIDATED STATEMENT OF FINANCIAL POSITION - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Non-current assets
Property, plant and equipment	$ 1,892	$ 5,682
Goodwill and intangible assets	16,270	35,269
Deferred tax assets	1,975	4,218
Derivative financial instruments	178	128
Other assets	79	139
Total non-current assets	20,394	45,436
Current assets
Inventories	19,933	22,503
Trade and other receivables	13,901	15,753
Income tax receivable	1,516	1,834
Cash and cash equivalents	3,691	6,578
Total current assets	39,041	46,668
TOTAL ASSETS	59,435	92,104
Equity attributable to the equity holders of the parent
Share capital	1,972	1,963
Share premium	46,619	46,458
Treasury shares	(24,922)	(24,922)
Accumulated deficit	(48,644)	(26,695)
Translation reserve	(5,706)	(5,775)
Equity component of convertible note	6,709	6,709
Other reserves	23	86
Total deficit	(23,949)	(2,176)
Current liabilities
Income tax payable	279	28
Trade and other payables	12,802	15,375
Provisions	50	50
Exchangeable notes and other borrowings	210	210
Lease liabilities	1,694	1,676
Total current liabilities	15,035	17,339
Non-current liabilities
Senior secured term loan	40,109	44,301
Derivative financial liability	526	1,569
Convertible Note	14,542	13,746
Lease liabilities	10,872	12,267
Deferred tax liabilities	2,300	5,058
Total non-current liabilities	68,349	76,941
TOTAL LIABILITIES	83,384	94,280
TOTAL EQUITY AND LIABILITIES	$ 59,435	$ 92,104

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY - USD ($)	Share Capital 'A' Ordinary shares [Member]	Share premium [Member]	Treasury Shares [Member]	Translation reserve [Member]	Equity Component Of Convertible Note [Member]	Other reserves [member]	Accumulated (deficit)/surplus [Member]	Total
Balance at Dec. 31, 2020	$ 1,213,000	$ 16,187,000	$ (24,922,000)	$ (5,293,000)		$ 23,000	$ 10,573,000	$ (2,219,000)
Profit/(Loss) for the period							875,000	875,000
Other comprehensive income				(86,000)				(86,000)
Total comprehensive loss				(86,000)			875,000	789,000
Share-based payments							1,111,000	1,111,000
Balance at Dec. 31, 2021	1,213,000	16,187,000	(24,922,000)	(5,379,000)		23,000	12,559,000	(319,000)
Profit/(Loss) for the period							(41,009,000)	(41,009,000)
Other comprehensive income				(396,000)				(396,000)
Total comprehensive loss				(396,000)			(41,009,000)	(41,405,000)
Shares issued in the year	750,000	30,271,000						31,021,000
Shares to be issued						63,000		63,000
Equity component of convertible note					$ 6,709,000			6,709,000
Share-based payments							1,755,000	1,755,000
Balance at Dec. 31, 2022	1,963,000	46,458,000	(24,922,000)	(5,775,000)	6,709,000	86,000	(26,695,000)	(2,176,000)
Profit/(Loss) for the period							(24,018,000)	(24,018,000)
Other comprehensive income				69,000				69,000
Total comprehensive loss				69,000			(24,018,000)	(23,949,000)
Shares issued in the year	9,000	161,000				(63,000)		107,000
Share-based payments							2,069,000	2,069,000
Balance at Dec. 31, 2023	$ 1,972,000	$ 46,619,000	$ (24,922,000)	$ (5,706,000)	$ 6,709,000	$ 23,000	$ (48,644,000)	$ (23,949,000)

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities
(Loss)/profit for the year	$ (24,018)	$ (41,009)	$ 875
Adjustments to reconcile net profit/(loss) to cash provided by operating activities:
Depreciation	831	1,410	1,827
Amortisation	946	923	917
Income tax credit	(59)	(192)	(167)
Financial income	(1,171)	(303)	(1,223)
Financial expense	11,053	24,745	7,097
Share-based payments (net of capitalized amounts)	2,069	1,755	1,100
Foreign exchange gains on operating cash flows	238	(76)	(251)
Loss/(gain) on disposal or retirement of property, plant and equipment	0	2	(1)
Movement in inventory provision	2,291	7,391	5,589
Impairment of prepayments	0	482	583
Impairment of property, plant and equipment	3,772	733	2,508
Impairment of intangible assets	5,833	4,624	3,853
Impairment of financial assets	1,500	0	0
Gain on sale of business	(12,718)	0	0
Other non-cash items	257	269	(5,317)
Operating cash flows before changes in working capital	(9,176)	754	17,390
Decrease/(increase) in trade and other receivables	1,047	(966)	6,236
Increase in inventories	(971)	(877)	(4,406)
(Decrease)/increase in trade and other payables	(2,769)	181	(7,591)
Cash (used in)/generated from operations	(11,869)	(908)	11,629
Interest paid	0	0	(11)
Interest received	0	2	1
Income taxes received/(paid)	312	(15)	1,619
Net cash (used in)/generated by operating activities	(11,557)	(921)	13,238
Cash flows from investing activities
Payments to acquire intangible assets	(1,901)	(4,876)	(6,879)
Acquisition of property, plant and equipment	(803)	(1,101)	(1,812)
Payments to acquire financial asset	(700)	0	0
Proceeds from sale of business (net of transaction costs)	28,160	0	0
Net cash generated by/(used in) investing activities	24,756	(5,977)	(8,691)
Cash flows from financing activities
Issue of ordinary share capital including share premium (net of issuance costs)	0	25,336	0
Proceeds from shares to be issued	0	63	0
Net proceeds from senior secured term loan	5,000	80,015	0
Proceeds from convertible note issued	0	20,000	0
Expenses paid in connection with debt financing	(147)	(2,356)	(848)
Purchase of exchangeable notes	0	(86,730)	0
Repayment of senior secured term loan	(10,050)	(34,500)	0
Penalty for early settlement of term loan	(905)	(3,450)	0
Repayment of other loan	0	(23)	0
Interest paid on senior secured term loan	(7,314)	(6,424)	0
Interest paid on convertible note	(300)	(199)	0
Proceeds from Paycheck Protection loans	0	0	1,764
Interest paid on exchangeable notes	(8)	(1,293)	(3,996)
Payment of lease liabilities	(2,318)	(2,761)	(2,939)
Net cash used in financing activities	(16,042)	(12,322)	(6,019)
Decrease in cash and cash equivalents and short-term investments	(2,843)	(19,220)	(1,472)
Effects of exchange rate movements on cash held	(44)	(112)	55
Cash and cash equivalents and short-term investments at beginning of year	6,578	25,910	27,327
Cash and cash equivalents and short-term investments at end of year	$ 3,691	$ 6,578	$ 25,910

BASIS OF PREPARATION AND SIGNIF

BASIS OF PREPARATION AND SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Disclosure of basis of preparation and significant accounting policies [Abstract]
BASIS OF PREPARATION AND SIGNIFICANT ACCOUNTING POLICIES	1. BASIS OF PREPARATION AND SIGNIFICANT ACCOUNTING POLICIES The principal accounting policies adopted by Trinity Biotech plc (“the Company”) and its subsidiaries (together the “the Group”) are set out below. i) General information Trinity Biotech is a commercial stage biotechnology company focused on diabetes management solutions and human diagnostics, including wearable biosensors. The Company develops, acquires, manufactures and markets diagnostic systems, including both reagents and instrumentation, for the point-of-care and clinical laboratory segments of the diagnostic market. The products are used to detect infectious diseases and to quantify the level of Haemoglobin A1c and other chemistry parameters in serum, plasma and whole blood and the Company intends to develop a range of biosensor devices and related services, starting with a continuous glucose monitoring product. ii) Statement of compliance The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) both as issued by the International Accounting Standards Board (“IASB”) and as subsequently adopted by the European Union (“EU”) (together “IFRS”). The IFRS applied are those effective for accounting periods beginning January 1, 2023. Consolidated financial statements are required by Irish law to comply with IFRS as adopted by the EU which differ in certain respects from IFRS as issued by the IASB. These differences predominantly relate to the timing of adoption of new standards by the EU. However, in relation to the 2023 consolidated financial statements there are no differences regarding the effective date of new IFRS relevant to Trinity Biotech as issued by the IASB and as adopted by the EU. In relation to prior periods presented, none of the differences are relevant in the context of Trinity Biotech and the consolidated financial statements comply with IFRS both as issued by the IASB and as adopted by the EU. iii) Basis of preparation The consolidated financial statements have been prepared in United States Dollars (US$), rounded to the nearest thousand, under the historical cost basis of accounting, except for derivative financial instruments, certain balances arising on acquisition of subsidiary entities and share-based payments which are initially recorded at fair value. Derivative financial instruments are also subsequently revalued and carried at fair value. The preparation of financial statements in conformity with IFRS requires management to make judgements, estimates and assumptions that affect the application of policies and amounts reported in the financial statements and accompanying notes. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. Judgements made by management that have a significant effect on the financial statements and estimates with a significant risk of material adjustment in the next year are discussed in Note 30. The directors have considered the Group’s current financial position and cash flow projections, taking into account all known events and developments, the directors believe that the Group will be able to continue its operations for at least the next 12 months from the date of this report and that it is appropriate to continue to prepare the consolidated financial statements on a going concern basis. The directors have considered the Group’s current financial position and cash flow projections, taking into account all known events and developments including the amendment and restatement of the term loan with Perceptive, the acquisition of Waveform assets, the divestiture of the Fitzgerald Industries life sciences supply business, and the success of the commercial launch of the Trinscreen HIV product. Additionally, we have undertaken a number of initiatives aimed at improving the financial performance of the existing business by building on our existing revenue base and eliminating unnecessary overhead and complexity. Our directors believe that the Group will be able to continue its operations for at least the next 12 months from the date of this report, and that it is appropriate to continue to prepare the consolidated financial statements on a going concern basis. There are no material debt maturities until 2026. The accounting policies set out below have been applied consistently to all periods presented in these consolidated financial statements. The accounting policies have been applied consistently by all Group entities. The comparative information agrees with the amounts and other disclosures presented in the prior period consolidated financial statements or, when appropriate, have been restated. iv) Basis of consolidation Subsidiaries Subsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. A change in the ownership interest of a subsidiary without a change in control is accounted for as an equity transaction. The Group currently holds a majority of voting rights in all entities in the Group and as a result there are no non-controlling interests reflected in the consolidated financial statements. Transactions eliminated on consolidation Intra-group balances and any unrealised gains or losses or income and expenses arising from intra-group transactions are eliminated in preparing the consolidated financial statements. v) Property, plant and equipment Owned assets Items of property, plant and equipment are stated at cost less any accumulated depreciation and any impairment losses (see Note 1(viii)). The cost of self-constructed assets includes the cost of materials, direct labour and attributable overheads. It is not Group policy to revalue any items of property, plant and equipment. Depreciation is charged to the statement of operations on a straight-line basis to write-off the cost of the assets over their expected useful lives as follows: • Leasehold improvements 5-15 years • Buildings 50 years • Office equipment and fittings 10 years • Computer equipment 3-5 years • Plant and equipment 5-15 years Land is not depreciated. The residual values, if not insignificant, useful lives and depreciation methods of property, plant and equipment are reviewed and adjusted if appropriate on a prospective basis, at each balance sheet date. There were no changes to useful lives in the year. The Group considers whether a contract is or contains a lease. A lease is defined as ‘a contract, or part of a contract, that conveys the right to use an asset (the underlying asset) for a period of time in exchange for consideration’. To apply this definition the Group assesses whether the contract meets three key evaluations which are whether: • the contract contains an identified asset, which is either explicitly identified in the contract or implicitly specified by being identified at the time the asset is made available to the Group • the Group has the right to obtain substantially all of the economic benefits from use of the identified asset throughout the period of use, considering its rights within the defined scope of the contract • th At lease commencement date, the Group recognises a right-of-use asset and a lease liability on the balance sheet. The right-of-use asset is measured at cost, which is made up of the initial measurement of the lease liability, any initial direct costs incurred by the Group, an estimate of any costs to dismantle and remove the asset at the end of the lease, and any lease payments made in advance of the lease commencement date (net of any incentives received). The Group depreciates the right-of-use assets on a straight-line basis from the lease commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. The Group also assesses the right-of-use asset for impairment when such indicators exist. At the commencement date, the Group measures the lease liability at the present value of the lease payments unpaid at that date, discounted using the interest rate implicit in the lease if that rate is readily available or the Group’s incremental borrowing rate. Lease payments included in the measurement of the lease liability are made up of fixed payments (including in substance fixed), variable payments based on an index or rate, amounts expected to be payable under a residual value guarantee and payments arising from options reasonably certain to be exercised. Subsequent to initial measurement, the liability will be reduced for payments made and increased for interest. It is remeasured to reflect any reassessment or modification, or if there are changes in in-substance fixed payments. When the lease liability is remeasured, the corresponding adjustment is reflected in the right-of-use asset, or profit and loss if the right-of-use asset is already reduced to zero. The Group has elected to account for short-term leases and leases of low-value assets using the practical expedients. Instead of recognising a right-of-use asset and lease liability, the payments in relation to these are recognised as an expense in profit or loss on a straight-line basis over the lease term. On the statement of financial position, right-of-use assets have been included in property, plant and equipment and lease liabilities have been included in separate lines within the current liabilities and non-current liabilities sections. Leased assets - as lessor The Group’s accounting policy under IFRS 16 has not changed from the comparative period. As a lessor, the Group classifies its leases as either operating or finance leases. A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership of the underlying asset, and classified as an operating lease if it does not. vi) Goodwill In respect of business combinations that have occurred since January 1, 2004 (being the transition date to IFRS), goodwill represents the difference between the cost of the acquisition and the fair value of the net identifiable assets acquired. In respect of acquisitions prior to this date, goodwill is included on the basis of its deemed cost, which represents the amount recorded under the old basis of accounting, Irish GAAP, (“Previous GAAP”). Save for retrospective restatement of deferred tax as an adjustment to retained earnings in accordance with IAS 12, Income Taxes, To the extent that the Group’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities acquired exceeds the cost of a business combination, the identification and measurement of the related assets, liabilities and contingent liabilities are revisited accompanied by a reassessment of the cost of the transaction, and any remaining balance is immediately recognised in the statement of operations. vii) Intangibles, including research and development (other than goodwill) An intangible asset, which is an identifiable non-monetary asset without physical substance, is recognised to the extent that it is probable that the expected future economic benefits attributable to the asset will flow to the Group and that its cost can be measured reliably. The asset is deemed to be identifiable when it is separable (that is, capable of being divided from the entity and sold, transferred, licenced, rented or exchanged, either individually or together with a related contract, asset or liability) or when it arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the Group or from other rights and obligations. Intangible assets acquired as part of a business combination are capitalised separately from goodwill if the intangible asset meets the definition of an asset and the fair value can be reliably measured on initial recognition. Subsequent to initial recognition, these intangible assets are carried at cost less any accumulated amortisation and any accumulated impairment losses (Note 1(viii)). Intangible assets with definite useful lives are reviewed for indicators of impairment annually while intangible assets with indefinite useful lives and those not yet brought into use are tested for impairment at least annually, either individually or at the cash-generating unit level. Expenditure on development activities, whereby research findings are applied to a plan or design for the production of new or substantially improved products and processes, is capitalised if the product or process is technically and commercially feasible and the Group has sufficient resources to complete the development. The expenditure capitalised includes the cost of materials, direct labour and attributable overheads and third party costs. Subsequent expenditure on capitalised intangible assets is capitalised only when it increases the future economic benefits embodied in the specific asset to which it relates. The technical feasibility of a new product is determined by a specific feasibility study undertaken at the first stage of any development project. The majority of our new product developments involve the transfer of existing product know-how to a new application. Since the technology is already proven in an existing product which is being used by customers, this facilitates the proving of the technical feasibility of that same technology in a new product. The results of the feasibility study are reviewed by a design review committee comprising senior managers. The feasibility study occurs in the initial research phase of a project and costs in this phase are not capitalised. The commercial feasibility of a new product is determined by preparing a discounted cash flow projection. This projection compares the discounted sales revenues for future periods with the relevant costs. As part of preparing the cash flow projection, the size of the relevant market is determined, feedback is sought from customers and the strength of the proposed new product is assessed against competitors’ offerings. Once the technical and commercial feasibility has been established and the project has been approved for commencement, the project moves into the development phase. All other development expenditure is expensed as incurred. Subsequent to initial recognition, the capitalised development expenditure is carried at cost less any accumulated amortisation and any accumulated impairment losses. Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, is recognised in the statement of operations as an expense as incurred. Expenditure on internally generated goodwill and brands is recognised in the statement of operations as an expense as incurred. Amortisation Amortisation is charged to the statement of operations on a straight-line basis over the estimated useful lives of intangible assets, unless such lives are indefinite. Intangible assets are amortised from the date they are available for use in its intended market. The estimated useful lives are as follows: • Capitalised development costs 15 years • Patents and licences 6-15 years • Other (including acquired customer and supplier lists) 6-15 years The Group uses a useful economic life of 15 years for capitalised development costs. This is a conservative estimate of the likely life of the products. The Group is confident that products have a minimum of 15 years life given the inertia that characterizes the medical diagnostics industry and the barriers to enter into the industry. The following factors have been considered in estimating the useful life of developed products: (a) once a diagnostic test becomes established, customers are reluctant to change to new technology until it is fully proven, thus resulting in relatively long product life cycles. There is also reluctance in customers to change to a new product as it can be costly both in terms of the initial changeover cost and as new technology is typically more expensive. (b) demand for the diagnostic tests is enduring and robust within a wide geographic base. The diseases that the products diagnose are widely prevalent (HIV, Diabetes and Chlamydia being just three examples) in many countries. There is a general consensus that these diseases will continue to be widely prevalent in the future. Demand for biosensors is showing high growth in recent years due to the ease of use and the appeal of real time information. (c) there are significant barriers to new entrants in this industry. Patents and/or licences are in place for several of our products, though this is not the only barrier to entry. There is a significant cost and time to develop new products, it is necessary to obtain regulatory approval and tests are protected by proprietary know-how, manufacturing techniques and trade secrets. Certain trade names acquired are deemed to have an indefinite useful life as there is no foreseeable limit to the period over which these assets are expected to generate cash inflows for the Group. Useful lives are examined on an annual basis and adjustments, where applicable, are made on a prospective basis. viii) Impairment The carrying amount of the Group’s assets, other than inventories, accounts receivable, cash and cash equivalents, short-term investments and deferred tax assets, are reviewed at each balance sheet date to determine whether there is any indication of impairment. If any such indication exists, the asset’s recoverable amount (being the greater of fair value less costs to sell and value in use) is assessed at each balance sheet date. Fair value less costs to sell is defined as the amount obtainable from the sale of an asset or cash-generating unit in an arm’s length transaction between knowledgeable and willing parties, less the costs that would be incurred on disposal. Value in use is defined as the present value of the future cash flows expected to be derived through the continued use of an asset or cash-generating unit. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the future cash flow estimates have not yet been adjusted. The estimates of future cash flows exclude cash inflows or outflows attributable to financing activities. For an asset that does not generate largely independent cash flows, the recoverable amount is determined by reference to the cash-generating unit to which the asset belongs. For goodwill, assets that have an indefinite useful life and intangible assets that are not yet available for use, the recoverable amount is estimated at each balance sheet date at the cash-generating unit level. The goodwill and indefinite-lived assets were reviewed for impairment at June 30, 2022, December 31, 2022, June 30, 2023 and December 31, 2023. See Note 12. In-process research and development (IPR&D) is tested for impairment on a bi-annual basis, and always at year end, or more frequently if impairment indicators are present, using projected discounted cash flow models. If IPR&D becomes impaired or is abandoned, the carrying value of the IPR&D is written down to its revised fair value with the related impairment charge recognised in the period in which the impairment occurs. If the fair value of the asset becomes impaired as the result of unfavorable data from any ongoing or future clinical trial, changes in assumptions that negatively impact projected cash flows, or because of any other information regarding the prospects of successfully developing or commercializing our programs, we could incur significant charges in the period in which the impairment occurs. The valuation techniques utilized in performing impairment tests incorporate significant assumptions and judgments to estimate the fair value, as described above. The use of different valuation techniques or different assumptions could result in materially different fair value estimates. An impairment loss is recognised whenever the carrying amount of an asset or its cash-generating unit exceeds its recoverable amount. Impairment losses are recognised in the statement of operations. Impairment losses recognised in respect of cash-generating units are allocated first to reduce the carrying amount of any goodwill allocated to cash-generating units and then to reduce the carrying amount of other assets in the cash-generating units on a pro-rata basis. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised. An impairment loss in respect of goodwill is not reversed. Following recognition of any impairment loss (and on recognition of an impairment loss reversal), the depreciation or amortisation charge applicable to the asset or cash-generating unit is adjusted prospectively with the objective of systematically allocating the revised carrying amount, net of any residual value, over the remaining useful life. ix) Financial Assets On initial recognition, a financial asset is classified as measured at amortised cost and subsequently measured using the effective interest rate (EIR) method and subject to impairment. Financial assets may also be initially measured at fair value with any movement being reflected through other comprehensive income or the Consolidated Income Statement. On initial recognition of an equity investment that is not held for trading, the Group may irrevocably elect to present subsequent changes in the investment’s fair value in other comprehensive income. This election is made on an investment-by investment basis. x) Inventories Inventories are stated at the lower of cost and net realisable value. Cost is based on the first-in, first-out principle and includes all expenditure which has been incurred in bringing the products to their present location and condition and includes an appropriate allocation of manufacturing overhead based on the normal level of operating capacity. Net realisable value is the estimated selling price of inventory on hand in the ordinary course of business less all further costs to completion and costs expected to be incurred in selling these products. The Group provides for inventory, based on estimates of the expected realisability. The estimated realisability is evaluated on a case-by-case basis and any inventory that is approaching its “use-by” date and for which no further re-processing can be performed is written off. Any reversal of an inventory provision is recognised in the statement of operations in the year in which the reversal occurs. xi) Trade and other receivables Trade receivables are amounts due from customers for products sold or services provided in the ordinary course of business. Trade and other receivables are stated at their amortised cost less impairment losses incurred. Cost approximates fair value given the short-term nature of these assets. The Group records the loss allowance as lifetime expected credit losses. These are the expected shortfalls in contractual cash flows, considering the potential for default at any point during the life of the financial instrument. Expected credit losses are recorded on all of trade receivables based on an assessment of the probability of default or delinquency in payments and the probability that debtor will enter into financial difficulties or bankruptcy. xii) Trade and other payables Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business. Trade and other payables are stated at cost. Cost approximates fair value given the short term nature of these liabilities. xiii) Cash and cash equivalents Cash and cash equivalents comprise cash balances and short-term deposits which are readily available at year-end. Deposits with maturities less than six months as at the year-end date are recognised as cash and cash equivalents and are carried at fair value when there is no expected loss in value on early termination. The Group has no short-term bank overdraft facilities. Where restrictions are imposed by third parties, such as lending institutions, on cash balances held by the Group these are treated as financial assets in the financial statements. xiv) Share-based payments For equity-settled share-based payments (share options), the Group measures the services received and the corresponding increase in equity at fair value at the measurement date (which is the grant date) using a trinomial model. Given that the share options granted do not vest until the completion of a specified period of service, the fair value, which is assessed at the grant date, is recognised on the basis that the services to be rendered by employees as consideration for the granting of share options will be received over the vesting period. Certain share options have been granted for which there is a condition that the options only become exercisable into ADSs when the market price of an ADS reaches a certain level. This is deemed to be a non-vesting condition. The term ‘non-vesting condition’ is not explicitly defined in IFRS 2, Share based Payment, but is inferred to be any condition that does not meet the definition of a vesting condition. The only condition for these options to vest is that the option holder continues service and there were no other conditions which would be considered non-vesting conditions. Non-vesting conditions are reflected in measuring the grant-date fair value of the share-based payment and there is no true-up in the measurement of the share-based payment for differences between the expected and the actual outcome of non-vesting conditions. If all service conditions are met, then the share-based payment cost will be recognized even if the option holder does not receive the share-based payment due to a failure to meet the non-vesting condition. The expense in the consolidated statement of operations in relation to share options represents the product of the total number of options anticipated to vest and the fair value of those options; this amount is allocated to accounting periods on a straight-line basis over the vesting period. Share based payments, to the extent they relate to direct labour involved in development activities, are capitalised. The proceeds received net of any directly attributable transaction costs are credited to share capital (nominal value) and share premium when the options are exercised. The Group does not operate any cash-settled share-based payment schemes or share-based payment transactions with cash alternatives as defined in IFRS 2. xv) Government grants and financial support The Group received government-backed Covid-19 financial supports in the form of forgivable loans. Under IAS 20, Accounting for Government Grants Grants that compensate the Group for expenses incurred such as research and development, employment and training are recognised as income in the statement of operations on a systematic basis in the same periods in which the expenses are incurred. Grants that compensate the Group for the cost of an asset are recognised in the statement of operations on a systematic basis over the useful life of the asset. R&D tax credits claimed from tax authorities are credited to the taxation line in the consolidated statement of operations. xvi) Revenue recognition Goods sold and services rendered The Group recognises revenue when it transfers control over a good or service to a customer. Revenue is recognised to the extent that it is probable that economic benefit will flow to the Group and the revenue can be measured. No revenue is recognised if there is uncertainty regarding recovery of the consideration due at the outset of the transaction. Revenue, including any amounts invoiced for shipping and handling costs, represents the value of goods and services supplied to external customers, net of discounts and rebates and excluding sales taxes. Revenue from products is generally recorded as of the date of shipment, consistent with typical ex-works shipment terms. Where the shipment terms do not permit revenue to be recognised as of the date of shipment, revenue is recognised when the Group has satisfied all of its performance obligations to the customer in accordance with the shipping terms. Some contracts oblige the Group to ship product to the customer ahead of the agreed payment schedule. For these shipments, a contract asset is recognised when control over the goods has transferred to the customer. The financing component is insignificant as invoicing for these shipments occurs within a short period of time after shipment has occurred and standard 30 day credit terms typically apply. The Group operates a licenced referenced laboratory in the US, which provides testing services to institutional customers and insurance companies. In the US, there are rules requiring all insurance companies to be billed the same amount per test. However, the amount that each insurance company pays for a particular test varies according to their own internal policies and this can typically be considerably less than the amount invoiced. We recognise lab services revenue for insurance companies by taking the invoiced amount and reducing it by an estimated percentage based on historical payment data. We review the percentage reduction annually based on the latest data. As a practical expedient, and in accordance with IFRS, we apply a portfolio approach to the insurance companies as they have similar characteristics. We judge that the effect on the financial statements of using a portfolio approach for the insurance companies will not differ materially from applying IFRS 15 to the individual contracts within that portfolio. Revenue from services rendered is recognised in the statement of operations in proportion to the stage of completion of the transaction at the balance sheet date. The Group leases instruments to customers typically as part of a bundled package. Where a contract has multiple performance obligations and its duration is greater than one year, the transaction price is allocated to the performance obligations in the contract by reference to their relative standalone selling prices. For contracts where control of the instrument is transferred to the customer, the fair value of the instrument is recognised as revenue at the commencement of the lease and is matched by the related cost of sale. Fair value is determined on the basis of standalone selling price. In the case where control of the instrument does not transfer to the customer, revenue is recognised on the basis of customer usage of the instrument. See also Note 1 (v). In obtaining these contracts, the Group incurs a number of incremental costs, such as sales bonus paid to sales staff commissions paid to distributors and royalty payments. As the amortisation period of these costs, if capitalised, would be less than one year, the Group makes use of the practical expedient in IFRS 15.94 and expenses them as they incur. A receivable is recognised when the goods are delivered as this is the point in time that the consideration is unconditional because only the passage of time is required before the payment is due. The Group’s obligation to provide a refund for faulty products under the standard warranty terms is recognised as a provision, see Note 22 for details. Other operating income Other operating income includes revenue generated from a transition service agreement between the Company and the purchaser of Fitzgerald Industries for the provision of bookkeeping and I.T. services. Other operating income also includes government-backed Covid-19 financial

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2023
Disclosure of operating segments [abstract]
SEGMENT INFORMATION	2. SEGMENT INFORMATION Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker. The chief operating decision-maker, who is responsible for allocating resources and assessing the performance of the operating segments, has been identified as the Board of Directors. Management has determined the operating segments based on the reports reviewed by the Board of Directors, which are used to make strategic decisions. The Board considers the business from a geographic perspective based on the Group’s management and internal reporting structure. Sales of product between companies in the Group are made on commercial terms which reflect the nature of the relationship between the relevant companies. Segment results, assets and liabilities include items directly attributable to a segment as well as those that can be allocated on a reasonable basis. Unallocated items comprise interest-bearing loans, borrowings and expenses and corporate expenses. Segment capital expenditure is the total cost during the year to acquire segment plant, property and equipment and intangible assets that are expected to be used for more than one period, whether acquired on acquisition of a business combination or through acquisitions as part of the current operations. The Group comprises two main geographical segments (i) the Americas and (ii) Rest of World - Ireland. The Group’s geographical segments are determined by the location of the Group’s assets and operations. The Group has also presented a geographical analysis of the segmental data for Ireland as is consistent with the information used by the Board of Directors. The reportable operating segments derive their revenue primarily from one source (i.e., the market for diagnostic tests for a range of diseases and other medical conditions). In determining the nature of its segmentation, the Group has considered the nature of the products, their risks and rewards, the nature of the production base, the customer base and the nature of the regulatory environment. The Group acquires, manufactures and markets a range of diagnostic products. The Group’s products are sold to a similar customer base and the Group’s products must comply with various regulators worldwide in the markets that we serve. The following presents revenue and profit information and certain asset and liability information regarding the Group’s geographical segments. i) The distribution of revenue by geographical area based on location of assets was as follows: Revenue Americas Rest of World Ireland Eliminations Total Year ended December 31, 2023 US$‘000 US$‘000 US$’000 US$‘000 Revenue from external customers 44,984 11,848 - 56,832 Inter-segment revenue 21,867 872 (22,739 ) - Total revenue 66,851 12,720 (22,739 ) 56,832 Revenue Americas Rest of World Ireland Eliminations Total Year ended December 31, 2022 US$‘000 US$‘000 US$’000 US$‘000 Revenue from external customers 50,508 12,013 - 62,521 Inter-segment revenue 26,110 828 (26,938 ) - Total revenue 76,618 12,841 (26,938 ) 62,521 Revenue Americas Rest of World Ireland Eliminations Total Year ended December 31, 2021 US$‘000 US$‘000 US$’000 US$‘000 Revenue from external customers 67,249 13,900 - 81,149 Inter-segment revenue 49,059 2,517 (51,576 ) - Total revenue 116,308 16,417 (51,576 ) 81,149 ii) The distribution of revenue by customers’ geographical area was as follows: Revenue December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Americas 32,282 35,557 52,779 Asia / Africa 18,909 20,401 21,402 Europe (including Ireland) * 5,641 6,563 6,968 56,832 62,521 81,149 * Revenue from customers in Ireland is not disclosed separately due to the immateriality of these revenues. iii) The distribution of revenue by major product group was as follows: Revenue December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Clinical laboratory goods 42,288 46,036 62,884 Clinical laboratory services 5,453 7,272 7,928 Point-of-care 9,091 9,213 10,337 56,832 62,521 81,149 iv) The group has recognised the following amounts relating to revenue in the consolidated statement of operations: Revenue December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Revenue from contracts with customers 56,832 62,521 81,149 56,832 62,521 81,149 (v) Disaggregation of revenue from contracts with customers: The Group derives revenue from the transfer of goods and services over time and at a point in time in the following geographical areas: Timing of revenue recognition Americas Rest of World Ireland Total Year ended December 31, 2023 US$‘000 US$‘000 US$‘000 At a point in time 44,692 11,848 56,540 Over time 292 - 292 Total 44,984 11,848 56,832 Timing of revenue recognition Americas Rest of World Ireland Total Year ended December 31, 2022 US$‘000 US$‘000 US$‘000 At a point in time 50,174 12,013 62,187 Over time 334 - 334 Total 50,508 12,013 62,521 Timing of revenue recognition Americas Rest of World Ireland Total Year ended December 31, 2021 US$‘000 US$‘000 US$‘000 At a point in time 66,806 13,900 80,706 Over time 443 - 443 Total 67,249 13,900 81,149 (vi) The Group derives revenue from the transfer of goods and services over time and at a point in time based on customers’ geographical area as follows: Timing of revenue recognition Americas Asia / Africa Europe Total Year ended December 31, 2023 US$‘000 US$‘000 US$‘000 US$‘000 At a point in time 31,990 18,909 5,641 56,540 Over time 292 - - 292 Total 32,282 18,909 5,641 56,832 Timing of revenue recognition Americas Asia / Africa Europe Total Year ended December 31, 2022 US$‘000 US$‘000 US$‘000 US$‘000 At a point in time 35,223 20,401 6,563 62,187 Over time 334 - - 334 Total 35,557 20,401 6,563 62,521 Timing of revenue recognition Americas Asia / Africa Europe Total Year ended December 31, 2021 US$‘000 US$‘000 US$‘000 US$‘000 At a point in time 52,336 21,402 6,968 80,706 Over time 443 - - 443 Total 52,779 21,402 6,968 81,149 vii) The distribution of segment results by geographical area was as follows: Rest of World Americas Ireland Other Total Year ended December 31, 2023 US$‘000 US$‘000 US$‘000 US$‘000 Result before impairment and unallocated expenses (4,365 ) (7,886 ) (104 ) (12,355 ) Impairment charges (11,105 ) - - (11,105 ) Result after impairment (15,470 ) (7,886 ) (104 ) (23,460 ) Unallocated expenses * (3,585 ) Operating loss (27,045 ) Net financing expense (Note 6) (9,882 ) Loss before tax (36,927 ) Income tax credit (Note 7) 59 Loss for the year on continuing operations (36,868 ) Profit for the year on discontinued operations (Note 8) 12,850 Loss for the year (24,018 ) Rest of World Americas Ireland Other Total Year ended December 31, 2022 US$‘000 US$‘000 US$‘000 US$‘000 Result before impairment and unallocated expenses (5,892 ) (5,112 ) (33 ) (11,037 ) Impairment charges (2,331 ) (3,508 ) - (5,839 ) Result after impairment (8,223 ) (8,620 ) (33 ) (16,876 ) Unallocated expenses * (2,473 ) Operating loss (19,349 ) Net financing expense (Note 6) (24,431 ) Loss before tax (43,780 ) Income tax charge (Note 7) 194 Loss for the year on continuing operations (43,586 ) Profit for the year on discontinued operations (Note 8) 2,577 Loss for the year (41,009 ) Rest of World Americas Ireland Other Total Year ended December 31, 2021 US$‘000 US$‘000 US$‘000 US$‘000 Result before impairment and unallocated expenses 9,276 2,397 (12 ) 11,661 Impairment (6,088 ) (856 ) - (6,944 ) Result after impairment 3,188 1,541 (12 ) 4,717 Unallocated expenses * (779 ) Operating profit 3,938 Net financing expense (Note 6) (5,862 ) Loss before tax (1,924 ) Income tax credit (Note 7) 74 Loss for the year on continuing operations (1,850 ) Profit for the year on discontinued operations (Note 8) 2,725 Profit for the year 875 * Unallocated expenses represent head office general and administration costs of the Group, which cannot be allocated to the results of any specific geographical area. viii) The distribution of segment assets and segment liabilities by geographical area was as follows: Rest of World Americas Ireland Other Total As at December 31, 2023 US$‘000 US$‘000 US$‘000 US$‘000 Assets and liabilities Segment assets 26,230 26,023 - 52,253 Unallocated assets: Income tax assets (current and deferred) 3,491 Cash and cash equivalents and short-term investments 3,691 Total assets as reported in the Group balance sheet 59,435 Segment liabilities 49,398 31,387 20 80,805 Unallocated liabilities: Income tax liabilities (current and deferred) 2,579 Total liabilities as reported in the Group balance sheet 83,384 Rest of World Americas Ireland Other Total As at December 31, 2022 US$‘000 US$‘000 US$‘000 US$‘000 Assets and liabilities Segment assets 41,779 37,695 - 79,474 Unallocated assets: Income tax assets (current and deferred) 6,052 Cash and cash equivalents and short-term investments 6,578 Total assets as reported in the Group balance sheet 92,104 Segment liabilities 58,307 30,845 42 89,194 Unallocated liabilities: Income tax liabilities (current and deferred) 5,086 Total liabilities as reported in the Group balance sheet 94,280 ix) The distribution of long-lived assets, which are property, plant and equipment, goodwill and intangible assets and other non-current assets (excluding deferred tax assets and derivative financial instruments), by geographical area was as follows: December 31, 2023 US$‘000 December 31, 2022 US$‘000 Rest of World – Ireland 12,448 21,180 Americas 5,793 19,910 18,241 41,090 x) The distribution of depreciation and amortisation by geographical area was as follows: December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Depreciation: Rest of World – Ireland 162 123 159 Americas 668 1,282 1,662 830 1,405 1,821 Amortisation: Rest of World – Ireland 458 89 51 Americas 487 800 848 945 889 899 xi) The distribution of share-based payment expense by geographical area was as follows: December 31, 2023 US$‘000 December 31, 2022 December 31, 2021 Rest of World – Ireland 1,650 632 1,072 Americas 419 1,123 28 2,069 1,755 1,100 See Note 20 for further information on share-based payments. xii) The distribution of taxation credit/(expense) by geographical area was as follows: December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Rest of World – Ireland (385 ) 286 436 Rest of World – Other (235 ) (4 ) (2 ) Americas 679 (88 ) (360 ) 59 194 74 xiii) During 2023 and 2022 there were no customers generating 10% or more of total revenues. In 2021, one customer accounted for more than 10% of total revenues. xiv) The distribution of capital expenditure by geographical area was as follows: December 31 2023 US$‘000 December 31, 2022 US$‘000 Rest of World – Ireland 251 2,443 Rest of World – Other - - Americas 2,547 4,370 2,798 6,813

EMPLOYMENT

EMPLOYMENT	12 Months Ended
	Dec. 31, 2023
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]
EMPLOYMENT	3. EMPLOYMENT The average number of persons employed by the Group in continuing operations is as follows: December 31, 2023 December 31, 2022 December 31, 2021 Research and development 23 26 25 Administration and sales 99 105 119 Manufacturing and quality 258 253 318 380 384 462 The average number of employees, including discontinued operations, was 383 (2022: 398; 2021: 477). Employment costs charged in the consolidated statement of operations for continuing operations are analysed as follows: December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Wages and salaries 23,718 22,364 25,320 Social welfare costs 2,061 1,965 2,346 Pension costs 508 347 351 Share-based payments 2,069 1,755 1,100 Restructuring cost 485 274 270 28,841 26,705 29,387 Employment costs are shown net of capitalisations and Irish government wage subsidies. There were no Irish government wage subsidies netted against employment costs in the year ended December 31, 2023. Total employment costs, inclusive of amounts capitalised for wages and salaries, social welfare costs and pension costs, for the year ended December 31, 2023 amounted to US$29,975,000 (2022: US$27,528,000) (2021: US$32,069,000). Total share-based payments, inclusive of amounts capitalised in the balance sheet, amounted to US$2,069,000 for the year ended December 31, 2023 (2022: US$1,755,000) (2021: US$1,100,000). See Note 20 for further details. Employment costs including discontinued operations, are analysed as follows: December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Wages and salaries 24,343 23,608 26,561 Social welfare costs 2,097 2,036 2,403 Pension costs 510 352 352 Share-based payments 2,069 1,755 1,100 Restructuring cost 485 274 270 29,504 28,025 30,686 The Group operates defined contribution pension schemes for certain of its full-time employees. The benefits under these schemes are financed by both Group and employee contributions. Total contributions made by the Group in the financial year and charged against income amounted to US$507,609 (2022: US$347,000) (2021: US$351,000). The pension accrual for the Group at December 31, 2023 was US$56,000 (2022: US$44,000), (2021: US$47,000).

OTHER OPERATING INCOME

OTHER OPERATING INCOME	12 Months Ended
	Dec. 31, 2023
Disclosure of other operating income [Abstract]
OTHER OPERATING INCOME	4. OTHER OPERATING INCOME December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Other income 138 - - Rental income from premises 3 3 4 Government supports - COVID-19 - 7 4,424 Government grants - 333 - 141 343 4,428 The other income for year ended December 31, 2023 relates to income from a transition services agreement with the acquirers of Fitzgerald Industries for the provision of bookkeeping and I.T. services. In 2020, the Company received an interest-free loan received under the Canada Emergency Business Account (“CEBA”). The CEBA loans were provided by the Canadian Government to mitigate the financial impact of the Covid-19 outbreak. This interest-free loan was repaid in the year ended December 31, 2022 and an amount of CAD$10,000 (US$7,000) was forgiven. In 2021 government supports - COVID-19 comprised funding received under the U.S. government’s Cares Act, specifically its Paycheck Protection Program. Five Paycheck Protection Program (“PPP”) loans received by the Company’s continuing operations, amounting to US$4,424,000 were forgiven during 2021 and recognised as Other Operating Income in that year.

IMPAIRMENT CHARGES

IMPAIRMENT CHARGES	12 Months Ended
	Dec. 31, 2023
Disclosure of impairment charges and inventory provisioning [Abstract]
IMPAIRMENT CHARGES	5. IMPAIRMENT CHARGES In accordance with IAS 36, Impairment of Assets The impact of the above items on the consolidated statement of operations for the year ended December 31, 2023, December 31, 2022 and December 31, 2021 was as follows: December 31, December 31, December 31, 2023 2022 2021 US$’000 US$’000 US$’000 Selling, general & administration expenses Impairment of PP&E (Note 11) 3,772 733 2,508 Impairment of goodwill and other intangible assets (Note 12) 5,833 4,624 3,853 Impairment of prepayments (Note 17) - 482 583 Impairment of financial assets (Note 13) 1,500 - - Total impairment loss 11,105 5,839 6,944

FINANCIAL INCOME AND EXPENSES

FINANCIAL INCOME AND EXPENSES	12 Months Ended
	Dec. 31, 2023
Disclosure Of Financing Income Expenses Net Abstract
FINANCIAL INCOME AND EXPENSES	6. FINANCIAL INCOME AND EXPENSES December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Financial income: Non-cash financial income 1,171 303 1,220 Interest income - - 3 1,171 303 1,223 Financial expense: Interest on leases (Note 28) (624 ) (647 ) (803 ) Loss on disposal of exchangeable notes (Note 23, 28) - (9,678 ) - Penalty for early partial settlement of senior secured term loan (Note 23) (905 ) (3,450 ) - Cash interest payable on senior secured term loan (7,289 ) (7,039 ) - Cash interest payable on convertible note (300 ) (199 ) - Cash interest on exchangeable notes (8 ) (296 ) (3,996 ) Loan origination costs - - (1,638 ) Non-cash interest on exchangeable notes - (84 ) (648 ) Non-cash interest on senior secured term loan (1,131 ) (2,772 ) - Non-cash interest on convertible note (796 ) (495 ) - Non-cash financial expense - (74 ) - (11,053 ) (24,734 ) (7,085 ) Net financing expense (9,882 ) (24,431 ) (5,862 ) For more information on the senior secured term loan, convertible note and exchangeable notes, refer to Note 23 Interest-Bearing Loans and Borrowings.

INCOME TAX CREDIT

INCOME TAX CREDIT	12 Months Ended
	Dec. 31, 2023
Disclosure of income tax credit [Abstract]
INCOME TAX CREDIT	7. INCOME TAX CREDIT December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Current tax expense/(credit) Irish Corporation tax - (336 ) (520 ) Foreign taxes (a) 462 (5 ) 296 Adjustment in respect of prior years (198 ) 61 113 Total current tax expense/(credit) 264 (280 ) (111 ) Deferred tax credit Origination and reversal of temporary differences (see Note 14) (547 ) 324 620 Origination and reversal of net operating losses (see Note 14) 224 (238 ) (583 ) Total deferred tax (credit)/charge (323 ) 86 37 Total income tax credit on continuing operations in statement of operations (59 ) (194 ) (74 ) Tax charge/(credit) on discontinued operations (see Note 8) - 2 (92 ) Total tax credit (59 ) (192 ) (166 ) (a) In 2023, the foreign taxes relate primarily to Luxembourg and Canada. (b) In 2023, there was a deferred tax charge of US$174,000 (2022: charge of US$109,000) (2021: charge of US$18,000) recognised in respect of Ireland and a deferred tax credit of US$497,000 (2022: credit of US$26,000) (2021: credit of US$81,000) recognised in respect of overseas tax jurisdictions. Effective tax rate December 31, 2023 December 31, 2022 December 31, 2021 Loss before taxation – continuing operations (US$‘000) (36,927 ) (43,780 ) (1,924 ) As a percentage of loss before tax: Current tax % (0.72) % (0.64) % (5.77) % Total (current and deferred) % (0.16) % (0.44) % (3.85) % The following table reconciles the applicable Republic of Ireland statutory tax rate to the effective total tax rate for the Group: December 31, 2023 December 31, 2022 December 31, 2021 Irish corporation tax (12.5) % (12.5) % (12.5) % Effect of current year net operating losses and temporary differences for which no deferred tax asset was recognised (a) 17.19 % 10.97 % 19.41 % Effect of tax rates on overseas earnings (7.82) % (7.30) % (0.09) % Effect of Irish income taxable at higher tax rate 2.62 % 3.93 % 38.60 % Adjustments in respect of prior years (0.53) % 0.14 % 5.93 % R&D tax credits - (0.75) % (30.99) % Other items (b) 0.88 % 5.07 % (16.51) % Effective tax rate (0.16) % (0.44) % (3.85) % (a) No deferred tax asset was recognised because there was no reversing deferred tax liability in the same jurisdiction reversing in the same period and insufficient future projected taxable income in the same jurisdiction. (b) Other items comprise items not chargeable to tax and expenses not deductible for tax purposes. In 2022, other items mainly related to the loss on disposal of the exchangeable notes which was non-recurring. In 2021 other items mainly related to the US$4.4 million income from the Paycheck Protection Program loans which was not chargeable for tax purposes. There was no Paycheck Protection Program income in 2023 or 2022. The distribution of (loss)/profit before taxes by geographical area was as follows: December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Rest of World – Ireland (12,922 ) (22,354 ) (813 ) Rest of World – Other (104 ) (33 ) 3,939 Americas (23,901 ) (21,393 ) (5,050 ) (36,927 ) (43,780 ) (1,924 ) At December 31, 2023, the Group had unutilised net operating losses for continuing operations as follows: December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Rest of World – Ireland 69,851 62,731 68,132 Rest of World – Other 52,511 448 1,000 Americas 13,840 12,778 4,761 136,202 75,957 73,893 At December 31, 2023, the Group had unrecognised deferred tax assets in respect of unused tax losses and unused tax credits as follows: December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Rest of World – Ireland – unused tax losses 8,464 7,489 9,272 Rest of World – Other – unused tax losses 14,701 124 279 Americas – unused tax losses 3,395 3,163 5,891 Americas – unused tax credits 5,806 4,658 3,368 Unrecognised deferred tax asset 32,366 15,434 18,810 The accounting policy for deferred tax is to calculate the deferred tax asset that is deemed recoverable, considering all sources for future taxable profits. The deferred tax assets in the above table have not been recognised due to uncertainty regarding the full utilization of these losses in the related tax jurisdiction in future periods. Only when it is probable that future profits will be available to utilize the forward losses or temporary differences is a deferred tax asset recognised. When there is a reversing deferred tax liability in that jurisdiction that reverses in the same period, the deferred tax asset is restricted so that it equals the reversing deferred tax liability.

PROFIT FOR THE YEAR ON DISCONTI

PROFIT FOR THE YEAR ON DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2023
Disclosure of loss on discontinued operations [Abstract]
PROFIT FOR THE YEAR ON DISCONTINUED OPERATIONS	8 . PROFIT FOR THE YEAR ON DISCONTINUED OPERATIONS Expenses, gains and losses relating to the discontinued Cardiac point-of-care operation and the sold Fitzgerald Industries have been eliminated from profit or loss from the Group’s continuing operations and are shown as a single line item (net of related taxes) on the face of the consolidated statement of operations. In April 2023, the Company announced the sale of its Fitzgerald Industries life sciences supply business, consisting of Benen Trading Ltd and Fitzgerald Industries International, Inc, to Biosynth for cash proceeds of approximately US$30 million subject to customary adjustments. The sale closed on April 27, 2023. In 2016, management decided to cease the development of Cardiac point-of-care tests on the Meritas platform. These products were being developed by the Group’s subsidiary Fiomi Diagnostics (“Fiomi”) located in Sweden. The operating profit for the discontinued operations are summarised as follows:: December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Revenue 2,784 12,258 11,817 Operating expenses (2,652 ) (9,679 ) (9,142 ) Closure provision - - (42 ) Tax (expense)/credit - (2 ) 92 Profit from operating activities 132 2,577 2,725 Gain on sale of discontinued operations 12,718 - - Profit for the year from discontinued operations 12,850 2,577 2,725 The net cashflows generated from the sale of Fitzgerald Industries are as follows: US$’000 Cash received from sale of the discontinued operations net of transaction costs 28,935 Cash sold as a part of discontinued operations (775 ) Net cash inflow on date of disposal 28,160 The amount of the Fitzgerald Industries' assets and liabilities which were disposed in the year ended December 31, 2023, summarised by each major category is shown in the following table: US$’000 Property plant & equipment 103 Goodwill and intangible assets 14,123 Inventory 1,160 Cash 775 Trade and other receivables 1,309 Trade and other payables (864 ) Lease liabilities (106 ) Current Corporation tax (2 ) Deferred tax liability (195 ) Total net assets disposed 16,303 The consideration from the sale of Fitzgerald Industries which was receivable as at December 31, 2023 was US$373,000 (refer to Note 17). Basic earnings per ordinary share – discontinued operations Basic earnings per ordinary share for discontinued operations is computed by dividing the profit after taxation on discontinued operations of US$12,850,000 (2022: US$2,577,000) (2021: US$2,725,000) for the financial year by the weighted average number of ‘A’ ordinary shares in issue. As at December 31, 2023, this amounted to 153,099,405 Diluted earnings per ordinary share – discontinued operations Diluted earnings per ordinary share for discontinued operations is computed by dividing the profit after taxation on discontinued operations of US$12,850,000 (2022: US$2,577,000) (2021: US$2,725,000) for the financial year by the diluted weighted average number of ordinary shares in issue of 178,016,062 (2022: 155,498,651 shares) (2021: 106,518,650 shares), see Note 10 for further details. December 31, 2023 December 31, 2022 December 31, 2021 Basic earnings per ‘A’ share (US Dollars) – discontinued operations 0.08 0.02 0.03 Diluted earnings per ‘A’ share (US Dollars) – discontinued operations 0.07 0.02 0.03 Basic earnings per ADS – discontinued operations In February 2024, the Company changed the ratio of the ADSs representing its ‘A’ ordinary shares from one (1) ADS representing four (4) ‘A’ ordinary shares to one (1) ADS representing twenty (20) ‘A’ ordinary shares. Basic earnings per ADS for discontinued operations is computed by dividing the profit after taxation on discontinued operations of US$12,850,000 (2022: US$2,577,000) (2021: US$2,725,000) for the financial year by the weighted average number of ADS in issue of 7,654,970 (2022: 6,746,966) (2021: 4,180,341), see Note 10 for further details. Diluted earnings per ADS – discontinued operations Diluted earnings per ADS for discontinued operations is computed by dividing the profit after taxation on discontinued operations of US$12,850,000 (2022: US$2,577,000) (2021: US$2,725,000) for the financial year, by the diluted weighted average number of ADS in issue of 8,900,803 (2022: 7,774,933) (2021: 5,325,933), see Note 10 for further details. December 31, 2023 December 31, 2022 December 31, 2021 Basic earnings per ADS (US Dollars) – discontinued operations 1.68 0.38 0.65 Diluted earnings per ADS (US Dollars) – discontinued operations 1.44 0.33 0.51 Cash flows The cash flows attributable to discontinued operations are as follows: December 31, December 31, December 31, US$000 US$000 US$000 Cash (outflow)/inflow from operating activities (177 ) 3,798 5,140 Cash inflow from investing activities 28,160 - - Cash (outflow)/inflow from financing activities - (10,800 ) 104 The cash inflow from investing activities for the year ended December 31, 2023 of US$28,160,000, related to cash received from sale of the discontinued operations net of transaction costs less the cash sold as a part of discontinued operations. Cash (outflow)/inflow from financing activities relate to cash remittances to and from other entities in the Group as part of cash pooling arrangements.

LOSS BEFORE TAX

LOSS BEFORE TAX	12 Months Ended
	Dec. 31, 2023
Disclosure of loss profit before tax [Abstract]
LOSS BEFORE TAX	9. LOSS BEFORE TAX The following amounts were charged / (credited) to the statement of operations: December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Directors’ emoluments (including non- executive directors): Remuneration 2,058 1,639 1,391 Pension 26 24 24 Share based payments 1,601 1,707 986 Auditor’s remuneration Audit fees 861 888 580 Tax fees 407 89 77 Depreciation (Note 11) 1 830 1,405 1,821 Amortisation (Note 12) 945 889 899 Loss/(profit) on the disposal of property, plant and equipment - 2 (1 ) Net foreign exchange differences 336 (1,210 ) (789 ) 1 Depreciation for discontinued operations for the year ended December 31, 2023 is US$1,000 (2022: US$5,000) (2021:US$7,000) Amortisation for discontinued operations for the year ended December 31, 2023 is US$1,000 (2022: US$34,000) (2021:US$18,000).

(LOSS)_EARNINGS PER SHARE

(LOSS)/EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2023
Earnings per share [abstract]
(LOSS)/EARNINGS PER SHARE	10. (LOSS)/EARNINGS PER SHARE Basic (loss)/earnings per ordinary share Basic (loss)/earnings per ordinary share is calculated by dividing the net (loss)/earnings attributable to owners of the parent of US$24,018,000 (2022: loss of US$41,009,000) (2021: profit of US$875,000) by the weighted average number of ‘A’ ordinary shares in issue, net of any Treasury Shares, during the ye As at December 31, 2023, the number of ‘A’ ordinary shares for the purposes of the calculation of basic (loss)/earnings per share are 153,099,405 shares (2022: 134,939,327 shares) (2021: 83,606,810 shares). December 31, December 31, December 31, ‘A’ ordinary shares 153,099,405 134,939,327 83,606,810 Basic (loss)/earnings per share denominator 153,099,405 134,939,327 83,606,810 Reconciliation to weighted average (loss)/earnings per share denominator: Number of ‘A’ ordinary shares at January 1 (Note 19) 164,985,882 96,162,410 96,162,410 Weighted average number of ‘A’ ordinary shares issued during the year* 669,123 51,332,517 - Weighted average number of treasury shares (12,555,600 ) (12,555,600 ) (12,555,600 ) Basic (loss)/earnings per share denominator 153,099,405 134,939,327 83,606,810 * The weighted average number of shares issued during the year is calculated by taking the number of shares issued multiplied by the number of days in the year each share is in issue, divided by 365 days. Diluted (loss)/earnings per ordinary share Diluted (loss)/earnings per ordinary share is calculated by dividing the net (loss)/earnings attributable to owners of the parent by the weighted average number of ‘A’ ordinary shares in issue, net of any Treasury Shares, during the year, plus the weighted average number of ‘A’ ordinary shares that would be issued on the conversion of all the dilutive potential ‘A’ ordinary shares into ‘A’ ordinary shares. As the potentially dilutive instruments were anti-dilutive in all periods presented, basic (loss)/earnings per ‘A’ ordinary share and diluted (loss)/earnings per ‘A’ ordinary share are equivalent. The following potential ‘A’ ordinary shares are anti-dilutive and are therefore excluded from the weighted average number of ‘A’ ordinary shares for the purposes of calculating diluted (loss)/earnings per ‘A’ ordinary share. December 31, 2023 December 31, 2022 December 31, 2021 Potentially Dilutive Instruments: Issuable on exercise of options (Note 20) 186,908 2,752,153 4,648,586 Issuable on exercise of warrants to Perceptive (Note 23) - - - Issuable on conversion of Exchangeable notes (Note 23) 38,391 1,436,463 18,263,254 Issuable on conversion of Convertible notes (Note 23) 24,691,358 16,370,709 - Total number of potentially dilutive instruments excluded from the weighted average number of ‘A’ ordinary shares in calculating dilutive (loss)/earnings per ‘A’ ordinary share 24,916,657 20,559,325 22,911,840 Of the ‘A’ ordinary shares issuable on exercise of options, 13,743 are contingently issuable as their issue is contingent upon satisfaction of specified performance conditions in addition to the passage of time. The conditions governing their exercisability have not been satisfied as at the end of the reporting period. Subsequent to the end of the reporting period, the following ordinary share transactions or potential ordinary share transactions occurred: ○ Options over 12,100,000 ‘A’ ordinary shares were granted, of which 6,250,000 are contingently issuable as their issue is contingent upon satisfaction of specified performance conditions in addition to the passage of time. ○ In connection with the acquisition of the Waveform Assets and the Amendment of the Term Loan in January 2024, Perceptive received new warrants to purchase an additional 10,000,000 'A' shares and the Company has agreed to price these additional warrants and reprice the existing warrants to purchase the 10,00,000 shares that were issued to Perceptive under the original term loan, with an exercise price of US$0.11. ○ Warrants to purchase 1,200,000 'A' shares have been issued to a consultant assisting with our CGM business. The exercise price is US$0.11 per share. The warrants are exercisable, in whole or part, until the fifth anniversary of the issue date in January 2024. (Loss)/earnings per ADS In February 2024, the Company changed the ratio of the ADSs representing its ‘A’ ordinary shares from one (1) ADS representing four (4) ‘A’ ordinary shares to one (1) ADS representing twenty (20) ‘A’ ordinary shares. Refer to Note 29 for more information. Basic (loss)/earnings per ADS is calculated by dividing the (loss)/earnings attributable to owners of the parent of US$24,018,000 (2022: loss of US$41,009,000) (2021: profit of US$875,000) by the weighted average number of ADS in issue, net of any Treasury Shares, during the year. Basic (loss)/earnings per ADS from continuing operations is calculated by dividing the (loss)/earnings of US$36,868,000 (2022: loss of US$43,586,000) (2021: loss of US$1,850,000) by the weighted average number of ADS in issue, net of any Treasury Shares, during the year. As at December 31, 2023, the number of ADS for the purposes of the calculation of basic (loss)/earnings per ADS were 7,654,970 ADS (2022: 6,746,966 ADS) (2021: 4,180,340 ADS). December 31, 2023 December 31, 2022 December 31, 2021 ADS 7,654,970 6,746,966 4,180,340 Basic (loss)/earnings per ADS denominator 7,654,970 6,746,966 4,180,340 Reconciliation to weighted average (loss)/earnings per ADS denominator: Number of ADS at January 1 (Note 19) 8,249,294 4,808,120 4,808,120 Weighted average number of shares issued during the year* 33,456 2,566,626 - Weighted average number of treasury shares (627,780 ) (627,780 ) (627,780 ) Basic (loss)/earnings per ADS denominator 7,654,970 6,746,966 4,180,340 * The weighted average number of ADSs issued during the year is calculated by taking the number of ADSs issued multiplied by the number of days in the year each share is in issue, divided by 365 days. Diluted (loss)/earnings per ADS Diluted (loss)/earnings per ADS is calculated by dividing the net (loss)/earnings attributable to owners of the parent by the weighted average number of ADS in issue, net of any Treasury Shares, during the year, plus the weighted average number of ADS that would be issued on the conversion of all the dilutive potential ADS into ADS. As the potentially dilutive instruments were anti-dilutive in all periods presented, basic (loss)/earnings per ADS and diluted earnings per ADS are equivalent. The following potential ADS are anti-dilutive and are therefore excluded from the weighted average number of ADS for the purposes of calculating dilutive (loss)/earnings per ADS. December 31, 2023 December 31, 2022 December 31, 2021 Potentially Dilutive Instruments: Issuable on exercise of options (Note 20) 9,345 137,608 232,429 Issuable on exercise of warrants to Perceptive (Note 23) - - - Issuable on conversion of Exchangeable notes (Note 23) 1,920 71,823 913,163 Issuable on conversion of Convertible notes (Note 23) 1,234,568 818,535 - Total number of potentially dilutive instruments excluded from the weighted average number of ADS in calculating dilutive (loss)/earnings per ADS 1,245,833 1,027,966 1,145,592 Of the ADS issuable on exercise of options, 687 are contingently issuable as their issue is contingent upon satisfaction of specified performance conditions in addition to the passage of time. The conditions governing their exercisability have not been satisfied as at the end of the reporting period. Subsequent to the end of the reporting period, the following ordinary share transactions or potential ordinary share transactions occurred: ○ Options over 605,000 ADS were granted, of which 312,500 are contingently issuable as their issue is contingent upon satisfaction of specified performance conditions in addition to the passage of time. ○ Perceptive received new warrants to purchase an additional 500,000 ADSs and the Company has agreed to price these additional warrants and reprice the existing warrants to purchase the 500,000 ADSs that were issued to Perceptive under the original term loan, with an exercise price of US$2.20 per ADS. ○ Warrants to purchase 60,000 ADS shares have been issued to a consultant assisting with our CGM business. The exercise price is US$2.20 per ADS. The warrants are exercisable, in whole or part, until the fifth anniversary of the issue date in January 2024.

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about property, plant and equipment [abstract]
PROPERTY, PLANT AND EQUIPMENT	11. PROPERTY, PLANT AND EQUIPMENT Land & Buildings US$‘000 Leasehold Improvements US$‘000 Computer & Office Equipment US$‘000 Plant & Equipment US$‘000 Total US$‘000 Cost At January 1, 2022 24,334 2,592 4,200 32,337 63,463 Additions 379 93 362 1,100 1,934 Disposals or retirements - - (25 ) (42 ) (67 ) Reallocations/ reclassifications - - (2 ) 2 - Exchange adjustments (31 ) 16 5 286 276 At December 31, 2022 24,682 2,701 4,540 33,683 65,606 At January 1, 2023 24,682 2,701 4,540 33,683 65,606 Additions 55 87 173 596 911 Disposals or retirements (480 ) (40 ) (115 ) (220 ) (855 ) Reallocations/ reclassifications - (8 ) 8 - - Exchange adjustments 11 20 6 370 407 At December 31, 2023 24,268 2,760 4,612 34,429 66,069 Accumulated depreciation and Impairment losses At January 1, 2022 (21,432 ) (2,131 ) (3,950 ) (30,032 ) (57,545 ) Charge for the year (414 ) (133 ) (214 ) (649 ) (1,410 ) Disposals or retirements - - 22 43 65 Impairment losses (48 ) (4 ) (31 ) (650 ) (733 ) Exchange adjustments 9 (16 ) (5 ) (289 ) (301 ) At December 31, 2022 (21,885 ) (2,284 ) (4,178 ) (31,577 ) (59,924 ) At January 1, 2023 (21,885 ) (2,284 ) (4,178 ) (31,577 ) (59,924 ) Charge for the year (272 ) (64 ) (178 ) (317 ) (831 ) Disposals or retirements 385 38 115 213 751 Impairment losses (2,246 ) (339 ) (101 ) (1,086 ) (3,772 ) Exchange adjustments (4 ) (20 ) (7 ) (370 ) (401 ) At December 31, 2023 (24,022 ) (2,669 ) (4,349 ) (33,137 ) (64,177 ) Carrying amounts At December 31, 2023 246 91 263 1,292 1,892 At December 31, 2022 2,797 417 362 2,106 5,682 T he assets of the Group are pledged as security for the senior secured term loan from Perceptive Advisors. Right-of-use assets Additional information on the right-of-use assets by class of assets is as follows: Carrying amount Depreciation Impairment At December 31, 2023 Year ended December 31, 2023 Year ended December 31, 2023 US$000 US$000 US$000 Buildings 229 (196 ) (1,930 ) Computer equipment 166 (51 ) - Plant and Equipment, vehicles - (26 ) (86 ) 395 (273 ) (2,016 ) Carrying amount Depreciation Impairment At December 31, 2022 Year ended December 31, 2022 Year ended December 31, 2022 US$000 US$000 US$000 Buildings 2,482 (398 ) (48 ) Computer equipment 217 (40 ) - Plant and Equipment, vehicles - (17 ) (200 ) 2,699 (455 ) (248 ) Income from sub-letting right-of-use buildings amounted to US$3,000 in the year ended December 31, 2023 (2022: US$3,000). Right-of-Use assets at 31 December 2023 No. of Right-of-Use leased assets Range of remaining term in years Average remaining lease term (years) No. of Leases with extension options No. of Leases with options to purchase No. of leases with variable payments linked to index No. of leases with termination options Building 7 1 to 10 5 1 - - - Vehicle 22 1 to 3 2 - 22 - 22 I.T. and office equipment 5 3 3 - - - - Right-of-Use assets at 31 December 2022 No. of Right-of-Use leased assets Range of remaining erm in years Average remaining lease term (years) No. of Leases with extension options No. of Leases with options to purchase No. of leases with variable payments linked to index No. of leases with termination options Building 9 1 to 11 5 2 - - - Vehicle 20 0.4 to 3 2 - 20 - 20 I.T. and office equipment 5 4 4 - - - - The details of the impairment review are described in Note 12. When an impairment loss is identified in a cash-generating unit, it must be first allocated to reduce the carrying amount of any goodwill allocated to the cash-generating unit and then to the other assets of the unit pro rata on the basis of the carrying amount of each asset in the unit. In this manner, an impairment loss of US$3.8 million was allocated to property, plant and equipment as at December 31, 2023 (2022: US$0.7 million). The recoverable amount of property, plant and equipment was determined to be the value in use of each cash-generating unit. Assets held under operating leases (where the Company is the lessor) The Company has a number of assets included in plant and equipment which generate operating lease revenue for the Group. The net book value of these assets as at December 31, 2023 and 2022 is US$Nil following full write down of the assets due to group impairment. Depreciation charged on these assets in 2023 amounted to US$Nil (2022: US$34,000).

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2023
Disclosure Of Goodwill And Intangible Assets [Abstract]
GOODWILL AND INTANGIBLE ASSETS	12. GOODWILL AND INTANGIBLE ASSETS Goodwill US$‘000 Development costs US$‘000 Patents and licenses US$‘000 Other US$‘000 Total US$‘000 Cost At January 1, 2022 79,182 121,173 8,707 33,198 242,260 Additions 4,475 22 382 4,879 Exchange adjustments - (64 ) - - (64 ) At December 31, 2022 79,182 125,584 8,729 33,580 247,075 At January 1, 2023 79,182 125,584 8,729 33,580 247,075 Additions - 1,758 19 110 1,887 Disposals or retirements (12,591 ) - - (14,488 ) (27,079 ) Reclassifications 54 - (54 ) - - Exchange adjustments - 23 - - 23 At December 31, 2023 66,645 127,365 8,694 19,202 221,906 Accumulated amortisation and Impairment losses At January 1, 2022 (66,645 ) (103,494 ) (8,561 ) (27,579 ) (206,279 ) Charge for the year (479 ) (9 ) (435 ) (923 ) Impairment losses - (4,623 ) - (1 ) (4,624 ) Exchange adjustments - 20 - - 20 At December 31, 2022 (66,645 ) (108,576 ) (8,570 ) (28,015 ) (211,806 ) At January 1, 2023 (66,645 ) (108,576 ) (8,570 ) (28,015 ) (211,806 ) Charge for the year - (753 ) 30 (223 ) (946 ) Disposals or retirements - - - 12,956 12,956 Impairment losses - (2,926 ) (9 ) (2,898 ) (5,833 ) Exchange adjustments - (7 ) - - (7 ) At December 31, 2023 (66,645 ) (112,262 ) (8,549 ) (18,180 ) (205,636 ) Carrying amounts At December 31, 2023 - 15,103 145 1,022 16,270 At December 31, 2022 12,537 17,008 159 5,565 35,269 Included within development costs are projects with a carrying value of US$1,596,000 which were not amortised in 2023 (2022: US$6,982,000) (2021: US$7,994,000). These development costs are not being amortised as the projects to which the costs relate were not fully complete at the end of the financial year. As at December 31, 2023 these projects are expected to be completed during the period from January 1, 2024 to December 31, 2025 at an expected further cost of approximately US$1,000,000. The following represents the costs incurred during each period presented for each of the principal development projects: Product Name 2023 US$’000 2022 US$’000 Premier Instruments for A1c and haemoglobinopathies 1,669 1,904 COVID-19 tests - 1,378 Mid-tier haemoglobins instrument 51 484 HIV screening rapid test 6 379 Tri-stat point-of-care instrument - 163 Other projects 32 167 Total capitalised development costs 1,758 4,475 Other intangible assets Other intangible assets consist primarily of software assets, acquired customer and supplier lists, trade names and websites. The disposal of other intangible assets in year ended December 31, 2023 related to the software assets, acquired customer and supplier lists, trade names and websites of Fitzgerald Industries, which was divested in April 2023, for more information see Note 8. Amortisation Amortisation is charged to the consolidated statement of operations through the selling, general and administrative expenses line. Impairment testing for intangibles including goodwill and indefinite lived assets Goodwill and other intangibles are subject to impairment testing on a periodic basis and whenever there are indicators of impairment. Specific assets are assessed for impairment when there are indicators of impairment. If any such indication exists, the Company estimates the recoverable amount of the asset. The recoverable amount of seven CGUs is determined based on a value-in-use computation at June 30 and December 31. The value-in-use calculations use cash flow projections based on the 2023 projections for each CGU and a further four years projections using estimated revenue and cost average growth rates of between 0% and 5%. At the end of the five-year forecast period, terminal values for each CGU, based on a long-term growth rate of 2%, are used in the value-in-use calculations. The value-in-use represents the present value of the future cash flows, including the terminal value, discounted at a rate appropriate to each CGU. The pre-tax discount rates used range from 15% to 22% (2022: 16% to 24%). Sources of estimation uncertainty The cash flows have been arrived at taking into account the Group’s financial position, its recent financial results and cash flow generation and the nature of the medical diagnostic industry, where product obsolescence can be a feature. However, expected future cash flows are inherently uncertain and are therefore liable to material change over time. The key assumptions employed in arriving at the estimates of future cash flows factored into impairment testing are subjective and include projected EBITDA margins, net cash flows, discount rates used and the duration of the discounted cash flow model. Significant under-performance in any of the Group’s major CGUs may give rise to a material impairment which would have a substantial impact on the Group’s income and equity. Impairment tests of cash-generating units The impairment tests performed at June 30, 2023 and at December 31, 2023 resulted in an impairment loss being recorded in three CGUs, Immco Diagnostics Inc, Trinity Biotech Do Brasil and Trinity Biotech Manufacturing Limited. The table below sets forth the impairment loss recorded for each of the CGU’s, comprising both the specific asset impairment charges recorded in year ended December 31, 2023 as per the below table and the impairments arising from the CGU impairment tests: December 31, 2023 December 31, 2022 US$’000 US$’000 Immco Diagnostics inc. 9,331 - Trinity Biotech Manufacturing Limited (Note 13) 1,500 3,599 Trinity Biotech Do Brasil 274 454 Primus Corp - 1,024 Clark Laboratories Inc. - 407 Biopool US Inc. - 355 Total impairment loss 11,105 5,839 The table below sets forth the breakdown of the impairment loss for each class of asset: December 31, 2023 December 31, 2022 US$’000 US$’000 Goodwill and other intangible assets 5,833 4,624 Property, plant and equipment (see Note 11) 3,772 733 Financial assets (see Note 13) 1,500 - Prepayments (see Note 17) - 482 Total impairment loss 11,105 5,839 The impairment tests performed as at June 30, 2023 and December 31, 2023 identified an impairment loss in two cash generating units, namely Trinity Biotech Do Brasil and Immco Diagnostics Inc. Management is seeking to implement profit improvement initiatives in both entities, however the values in use of these CGUs at June 30, 2023 and December 31, 2023, defined as the present value of the future projected cash flows, were below the value of the carrying amount of their assets, other than inventories, accounts receivable, cash and cash equivalents and deferred tax assets. Immco’s laboratory has for a number of years provided transplant testing services to a local healthcare provider. However, in early 2023 that healthcare provider informed Immco that it was moving to a different service provider, and this resulted in lost revenues for the laboratory beginning in the second quarter of 2023. The impairment loss for the financial asset of US$1.5 million also relates to Immco’s laboratory. The Group invested US$1.5 million in a strategic partnership with imaware Inc (“imaware”) that aimed to combine their built-to-partner digital health platform with Trinity Biotech’s advanced reference laboratory facilities to power the Digital Health Industry with at-home and remote testing programs. Given the uncertainty over the future of imaware’s performance and the value of this investment, the Group recognised an impairment loss for the investment of US$1.5 million in the year ended December 31, 2023 and this impairment loss was recorded in Trinity Biotech Manufacturing Ltd as this was the CGU that made the investment. Specific asset impairment charges in year ended December 31, 2022 In the year ended December 31, 2022, four internally developed intangible assets were fully impaired, as shown in the table below. There were no specific asset impairment charges in the year ended December 31, 2023. Asset name Entity 2022 Rapid COVID-19 antigen test Trinity Biotech Manufacturing Ltd 2,214 Autoimmune smart reader Trinity Biotech Manufacturing Ltd 1,266 Tri-stat instrument Primus Corp. 1,024 COVID-19 ELISA test Trinity Biotech Manufacturing Ltd 120 Total 4,624 The rapid COVID-19 test is approved for professional use in the EU. However, as previously disclosed by the Company, the demand for our COVID-19 portfolio of products is highly uncertain and very difficult to predict and in our experience the market has moved to over the counter (“OTC”) rapid COVID-19 tests, for which this product is not yet approved. As such the Company’s efforts to commercialise this test have been unsuccessful. In addition, pricing for rapid COVID-19 tests in the EU is relatively weak, with stronger pricing available in, for example, the US market, for which this product is not yet approved. Given the market outlook for rapid COVID-19 testing products and continued uncertainty regarding regulatory approval pathways in key markets, including the US, the Company has chosen to not immediately pursue further regulatory approvals but does intend to monitor these markets and regulatory pathways with a view to potentially seeking additional regulatory approvals. As the Company had no plans to pursue these regulatory approvals in 2022, this development project was written down from US$2,214,000 to zero in 2022. For similar reasons, the carrying value of our internally developed COVID-19 ELISA test was fully impaired and the impairment charge for this project was US$120,000. The development project for the autoimmune smart reader was paused in 2022 as management reviewed other options, including the potential to proceed with a third-party reader instead of our own internally developed reader. Following this review, we determined that there were likely greater opportunities to capture more market share in a more capital efficient manner through partnering with a third-party reader manufacturer rather than pursuing an independent strategy. There is significant uncertainty if we will complete the project to develop our own in-house autoimmune smart reader and thus while we may re-visit this decision in the future, in the interests of prudence the project’s carrying value of US$1,266,000 was impaired to zero. In 2022, there was a strategic review of our Tri-stat instrument as part of a broader review of our haemoglobins product portfolio. In order to rationalise the haemoglobins product portfolio and to allow us to focus our resources on the higher growth products within that portfolio, management decided that Tri-stat sales would be restricted to only certain targeted partnerships, and this led to the carrying value for the Tri-stat intangible asset of US$1,024,000 being written down to zero. The value-in-use calculations for CGUs are subject to significant estimation, uncertainty and accounting judgements and the following sensitivity analysis has been performed: • In the event that there was a reduction of 10% in the assumed level of future growth in revenue growth rate, which would represent a reasonably likely range of outcomes, there would be no additional impairment loss recorded at December 31, 2023. • In the event there was a 10% increase in the discount rate used to calculate the potential impairment of the carrying values, which would represent a reasonably likely range of outcomes, there would be no additional impairment loss recorded at December 31, 2023. Significant Goodwill and Intangible Assets with Indefinite Useful Lives Following the disposal of Fitzgerald Industries during 2023, the carrying value of goodwill is US$nil as at December 31, 2023. At December 31, 2022, Fitzgerald Industries’ goodwill was significant from a Group perspective and the additional disclosures required for this CGU were as follows: Fitzgerald Industries December 31, Carrying amount of goodwill (US$’000) 12,591 Discount rate applied (real pre-tax) 15.77 % Excess value-in-use over carrying amount (US$’000) 7,432 % EBITDA would need to decrease for an impairment to arise 31.28 % Long-term growth rate 2.0 % The key assumptions and methodology used in respect of this CGU are consistent with those described above. The assumptions and estimates used are specific to the individual CGU and were derived from a combination of internal and external factors based on historical experience. Intangible Assets with Indefinite Useful lives (included in other intangibles) December 31, 2023 US$‘000 December 31, 2022 US$‘000 Immco Diagnostic CGU Immco Diagnostic trade name - 2,069 Fitzgerald Industries CGU Fitzgerald trade name - 970 RDI trade name - 560 Primus Corporation CGU Primus trade name 365 365 Total 365 3,964 In 2023, an impairment loss of US$2,069,000 was allocated against the Immco Diagnostic trade name as the carrying value of the CGU’s net assets exceeded its discounted future cashflows. In 2023, the Group sold the Fitzgerald Industries business and the Fitzgerald trade name and RDI trade name were disposed of as part of that divestment. The trade name assets purchased as part of the acquisition of Fitzgerald in 2004, Primus and RDI in 2005 and Immco Diagnostics in 2013 were valued using the relief from royalty method and based on factors such as (1) the market and competitive trends and (2) the expected usage of the name. It was considered that these trade names will generate net cash inflows for the Group for an indefinite period.

FINANCIAL ASSETS

FINANCIAL ASSETS	12 Months Ended
	Dec. 31, 2023
Disclosure of financial assets [abstract]
FINANCIAL ASSETS	13. FINANCIAL ASSETS December 31, 2023 US$‘000 Cost At January 1 - Additions in year 1,500 At December 31 1,500 Provision for impairment At January 1 - Impairment in the current year (1,500 ) At December 31 (1,500 ) Carrying amount At December 31 - In January 2023, the Company announced a strategic partnership with imaware Inc (“imaware”) that combined their built-to-partner digital health platform with Trinity Biotech’s advanced reference laboratory facilities to power the Digital Health Industry with at-home and remote testing programs. Trinity Biotech agreed to make a US$1.5 million convertible note investment in imaware. Trinity Biotech also entered into a 5-year agreement to become the lab testing partner for imaware. To date the Group has paid US$0.7 million of the US$1.5 million investment to imaware. The Group has not to date paid the additional US$0.8 million to imaware which remains as an accrued liability as at December 31, 2023. The strategic partnership yielded no income for the Company in 2023. Given the uncertainty over the future of imaware’s performance and the value of this investment, the Company has recognised an impairment loss for the investment of US$1.5 million in the year ended December 31, 2023.

DEFERRED TAX ASSETS AND LIABILI

DEFERRED TAX ASSETS AND LIABILITIES	12 Months Ended
	Dec. 31, 2023
Disclosure of deferred tax assets and liabilities [Abstract]
DEFERRED TAX ASSETS AND LIABILITIES	14. DEFERRED TAX ASSETS AND LIABILITIES Recognised deferred tax assets and liabilities Deferred tax assets and liabilities of the Group are attributable to the following: Assets Liabilities Net 2023 2022 2023 2022 2023 2022 Property, plant and equipment 168 229 - (5 ) 168 224 Intangible assets - - (931 ) (3,950 ) (931 ) (3,950 ) Inventories 105 423 - - 105 423 Provisions 558 2,194 - - 558 2,194 Tax value of loss carry-forwards 1,030 1,254 - - 1,030 1,254 Other items 114 118 (1,369 ) (1,103 ) (1,255 ) (985 ) Deferred tax assets/(liabilities) 1,975 4,218 (2,300 ) (5,058 ) (325 ) (840 ) The deferred tax asset at December 31, 2023 is mainly due to deductible temporary differences relating to provisions and loss carry-forwards In 2023, the deferred tax asset decreased by US$2,243,000 mainly due to an decrease in deductible temporary differences principally attributable to provisions, inventory and loss carry-forwards. The deferred tax liability is caused by the net book value of non-current assets being greater than the tax written down value of non-current assets, temporary differences due to the acceleration of the recognition of certain charges in calculating taxable income permitted in Ireland and the US. The deferred tax liability decreased by US$2,758,000 in 2023, principally because of impairment charges reducing the carrying value of intangible assets. Deferred tax assets and liabilities are only offset when the entity has a legally enforceable right to set off current tax assets against current tax liabilities and where the intention is to settle current tax liabilities and assets on a net basis or to realise the assets and settle the liabilities simultaneously. At December 31, 2023 and at December 31, 2022 no deferred tax assets and liabilities are offset as it is not certain as to whether there is a legally enforceable right to set off current tax assets against current tax liabilities and it is also uncertain as to what current tax assets may be set off against current tax liabilities and in what periods. Most temporary differences are expected to reverse after 2024. Movement in temporary differences during the year Balance January 1, Recognised Recognised Balance December 31, US$’000 US$’000 US$’000 US$’000 Property, plant and equipment 224 (56 ) - 168 Intangible assets (3,950 ) 2,827 192 (931 ) Inventories 423 (318 ) - 105 Provisions 2,194 (1,636 ) - 558 Tax value of loss carry-forwards 1,254 (224 ) - 1,030 Other items (985 ) (270 ) - (1,255 ) (840 ) 323 192 (325 ) Balance January 1, Recognised Recognised Balance December 31, US$’000 US$’000 US$’000 US$’000 Property, plant and equipment 466 (242 ) - 224 Intangible assets (3,969 ) 16 3 (3,950 ) Inventories 620 (197 ) - 423 Provisions 1,871 323 - 2,194 Tax value of loss carry-forwards 1,016 238 - 1,254 Other items (761 ) (224 ) - (985 ) (757 ) (86 ) 3 (840 ) Unrecognised deferred tax assets Deferred tax assets have not been recognised by the Group in respect of the following items, which have not been tax effected: December 31, December 31, US$’000 US$’000 Capital losses 8,293 8,293 Net operating losses 136,202 75,957 US alternative minimum tax credits 1,790 1,906 Other temporary timing differences 57,986 38,960 US state credit carryforwards 4,015 2,753 208,286 127,869

OTHER NON-CURRENT ASSETS

OTHER NON-CURRENT ASSETS	12 Months Ended
	Dec. 31, 2023
Other Non-current Assets
OTHER NON-CURRENT ASSETS	15. OTHER NON-CURRENT ASSETS December 31, 2023 US$‘000 December 31, 2022 US$‘000 Finance lease receivables (see Note 17) 36 84 Other assets 43 55 79 139 The Group leases instruments as part of its business. For details of future minimum finance lease receivables with non-cancellable terms, please refer to Note 17.

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2023
Classes of current inventories [abstract]
INVENTORIES	16. INVENTORIES December 31, 2023 US$‘000 December 31, 2022 US$‘000 Raw materials and consumables 10,053 12,094 Work-in-progress 4,498 3,948 Finished goods 5,382 6,461 19,933 22,503 T he assets of the Group, including inventories have been pledged as security for the term loan from Perceptive Advisors. All inventories are stated at the lower of cost or net realisable value. Total inventories for the Group are shown net of provisions of US$11,344,000 (2022: US$16,274,000) (2021: US$12,063,000). Cost of sales in 2023 includes inventories expensed of US$35,091,000 (2022: US$45,340,000) (2021: US$49,299,000). The movement on the inventory provision for the three-year period to December 31, 2023 is as follows: December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Opening provision at January 1 16,274 12,063 9,781 Charged during the year 2,291 7,391 5,589 Utilised during the year (5,456 ) (3,180 ) (3,307 ) Eliminated on disposal of business (1,765 ) - - Closing provision at December 31 11,344 16,274 12,063

TRADE AND OTHER RECEIVABLES

TRADE AND OTHER RECEIVABLES	12 Months Ended
	Dec. 31, 2023
Trade and other current receivables [abstract]
TRADE AND OTHER RECEIVABLES	17. TRADE AND OTHER RECEIVABLES December 31, 2023 US$‘000 December 31, 2022 US$‘000 Trade receivables, net of impairment losses 10,698 12,620 Prepayments 2,036 1,932 Contract assets 525 739 Value added tax 43 43 Finance lease receivables 119 86 Consideration due from sale of business (Note 8) 373 - Other receivables 107 - Grant receivable - 333 13,901 15,753 Trade receivables are shown net of an impairment losses provision of US$2,324,000 (2022: US$2,691,000) (2021: US$2,986,000) (see Note 27). Prepayments are shown after impairment charges of US$nil (2022: US$482,000) (2021: US$583,000) (see Note 5). Long-term contract receivable (i) Finance lease commitments – Group as lessor The Group leases instruments as part of its business. Future minimum receivables with non-cancellable terms are as follows: December 31, 2023 US$‘000 Gross Unearned Minimum Less than one year 170 4 119 Between one and five years (Note 15) 54 3 36 224 7 155 December 31, 2022 US$‘000 Gross Unearned Minimum Less than one year 180 6 86 Between one and five years (Note 15) 173 6 84 353 12 170 The Group classified future minimum lease receivables between one and five years of US$36,000 (2022: US$84,000) as Other Assets, see Note 15. Under the terms of the lease arrangements, no contingent rents are receivable. (ii) Operating lease commitments – Group as lessor The Group leases instruments under operating leases as part of its business. Future minimum rentals receivable under non-cancellable operating leases are as follows: December 31, 2023 US$‘000 Instruments Total Less than one year 1,995 1,995 1,995 1,995 (ii) Operating lease commitments – Group as lessor December 31, 2022 US$‘000 Instruments Total Less than one year 1,589 1,589 1,589 1,589

CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS	12 Months Ended
	Dec. 31, 2023
Cash and cash equivalents [abstract]
CASH AND CASH EQUIVALENTS	18. CASH AND CASH EQUIVALENTS December 31, 2023 US$’000 December 31, 2022 US$’000 Cash at bank and in hand 3,691 6,578 Cash and cash equivalents 3,691 6,578

CAPITAL AND RESERVES

CAPITAL AND RESERVES	12 Months Ended
	Dec. 31, 2023
Disclosure of classes of share capital [abstract]
CAPITAL AND RESERVES	19. CAPITAL AND RESERVES Share capital In February 2024, the Company adjusted its ADS ratio from 1 ADS: 4 ordinary share to 1 ADS: 20 ordinary shares. The 2023 and 2022 ADS amounts in the below tables reflect this change. December 31, 2023 December 31, 2022 Class ‘A’ ‘000s Class ‘A’ ‘000s In thousands of shares In issue at January 1 164,986 96,162 Issued for cash (a) 880 47,492 Issued as consideration for exchangeable notes purchase - 21,332 At period end 165,866 164,986 December 31, 2023 December 31, 2022 ADS ADS In thousands of ADSs Balance at January 1 8,249 4,808 Issued for cash 44 2,374 Issued as consideration for Exchangeable Notes purchase - 1,067 At period end 8,293 8,249 The amounts in the tables above are inclusive of Treasury Shares. The number of Treasury Shares is as follows: December 31, 2023 December 31, 2022 Class ‘A’ ‘000s Class ‘A’ ‘000s In thousands of shares Balance at January 1 12,556 12,556 Purchased during period - - At period end 12,556 12,556 December 31, 2023 December 31, 2022 Class ‘A’ ‘000s Class ‘A’ ‘000s In thousands of ADSs Balance at January 1 628 628 Purchased during period - - At period end 628 628 (a) During the year ended December 31, 2023, the Company issued 880,000 ‘A’ Ordinary shares for a consideration of US$170,800 settled in cash. The Company incurred expenses of US$11,000 in connection with the issuances. The total shares issued for cash comprises 880,000‘A’ Ordinary from the exercise of employee share options. Translation reserve The translation reserve comprises all foreign exchange differences arising from the translation of the financial statements of foreign currency denominated operations of the Group since January 1, 2004. Other reserves Other reserves comprise the hedging reserve of US$23,000. The hedging reserve comprises the effective portion of the cumulative net change in the fair value of cash flow hedging instruments related to hedged transactions entered into but not yet crystallised. The hedging reserve is shown within Other Reserves in the Consolidated Statement of Financial Position. Equity component of Convertible Note In May 2022, the Company announced the successful closure of a US$45.2 million investment from MiCo IVD Holdings, LLC (“MiCo”). The investment consisted of an equity investment of US$25.2 million and a seven-year, unsecured junior convertible note of US$20.0 million. The convertible note mandatorily converts into ADSs if the volume weighted average price of the Company’s ADSs is at or above US$16.20 for any five consecutive NASDAQ trading days. The convertible loan is accounted for as a compound financial instrument containing both an equity and liability element. The equity component of the convertible note is US$6.7 million. There is no remeasurement of the equity element following initial recognition. Treasury shares During 2023, the Group did not purchase any ‘A’ Ordinary shares (2022: nil) (2021: nil) ‘Treasury shares’.

SHARE OPTIONS

SHARE OPTIONS	12 Months Ended
	Dec. 31, 2023
Disclosure Of Share Options And Share Warrants [Abstract]
SHARE OPTIONS	20. SHARE OPTIONS Options Under the terms of the Company’s Employee Share Option Plans, options to purchase 46,914,672 ‘A’ Ordinary Shares (2,345,734 ADS’s) were outstanding at December 31, 2023. Under these Plans, options are granted to officers and employees of the Group at the discretion of the Compensation Committee (designated by the Board of Directors), under the terms outlined below. Share options are sometimes granted to consultants of the Group and the fair value of the services provided by these consultants is measured by reference to the fair value of the equity instruments granted. This approach is adopted as it is impractical for the Group to reliably estimate the fair value of such services. There are no outstanding options for consultants at December 31, 2023. The terms and conditions of the grants are as follows, whereby all options are settled by physical delivery of shares: Vesting conditions The options vest following a period of service by the officer or employee. The required period of service is determined by the Board or any other relevant delegated committee at the date of grant of the options (usually the date of approval by the Compensation Committee) and it is generally over a two to four-year period. Non-vesting conditions Since 2022, share options were granted to directors and certain employees for which there is a condition that the options only become exercisable into ADSs when the market price of an ADS reaches a certain level. This is deemed to be a non-vesting condition. The term ‘non-vesting condition’ is not explicitly defined in IFRS 2, Share based payments, but is inferred to be any condition that does not meet the definition of a vesting condition. The only condition for these particular options to vest is that the director or employee continues service and there were no other conditions which would be considered non-vesting conditions. Non-vesting conditions are reflected in measuring the grant-date fair value of the share-based payment and there is no true-up in the measurement of the share-based payment for differences between the expected and the actual outcome of non-vesting conditions. If all service conditions are met, then the share-based payment cost will be recognized even if the director or employee does not receive the share-based payment due to a failure to meet the non-vesting condition. Contractual life The term of an option is determined by the Board of Directors, typically through its Remuneration Committee and Employee Compensation Committee, provided that the term may not exceed ten years from the date of grant. All options will terminate 90 days after termination of the option holder’s employment, service or consultancy with the Group (or one year after such termination because of death or disability) except where a longer period is approved by the Board of Directors. Under certain circumstances involving a change in control of the Group, the Board may accelerate the exercisability and termination of options. The number and weighted average exercise price of share options per ordinary share is as follows: Share Options ‘A’ Ordinary Weighted- US$ Per ‘A’ Ordinary Share Range US$ Per ‘A’ Ordinary Outstanding January 1, 2021 19,485,990 0.79 0.19-4.36 Granted - - - Exercised - - - Expired / Forfeited (758,000 ) 1.07 0.19-4.21 Outstanding December 31, 2021 18,727,990 0.78 0.19-4.36 - - - Exercisable December 31, 2021 13,401,322 0.93 0.19-4.36 Outstanding January 1, 2022 18,727,990 0.78 0.19-4.36 Granted 29,400,000 0.27 0.27-0.29 Exercised (2,733,328 ) 0.19 0.19-0.19 Expired / Forfeited (579,990 ) 1.87 0.69-4.36 Outstanding December 31, 2022 44,814,672 0.47 0.19-2.43 Exercisable December 31, 2022 14,138,004 0.89 0.19-2.43 Outstanding January 1, 2023 44,814,672 0.47 0.19-2.43 Granted 19,600,000 0.14 0.12-0.25 Exercised (880,000 ) 0.19 0.19-0.19 Expired / Forfeited (16,620,000 ) 0.33 0.27-2.43 Outstanding December 31,2023 46,914,672 0.39 0.12-1.34 Exercisable December 31,2023 19,764,672 0.67 0.19-1.34 In February 2024, the Company adjusted its ADS ratio from 1 ADS: 4 ordinary share to 1 ADS: 20 ordinary shares. The 2023 and 2022 ADS amounts in the below tables reflect this change. The number and weighted average exercise price of share options per ADS is as follows: Share Options ‘ADS’ Equivalent Weighted- US$ Per ‘ADS’ Range US$ Per ‘ADS’ Outstanding January 1, 2021 974,300 15.80 3.80-87.20 Granted Exercised Expired / Forfeited (37,900 ) 21.40 3.80-84.20 Outstanding December 31, 2021 936,400 15.60 3.80-87.20 Exercisable December 31, 2021 670,066 18.60 3.80-87.20 Outstanding January 1, 2022 936,400 15.60 3.80-87.20 Granted 1,470,000 5.40 5.40-5.80 Exercised (136,666 ) 3.80 3.80-3.80 Expired / Forfeited (29,000 ) 37.40 13.80-87.20 Outstanding December 31, 2022 2,240,734 9.40 3.80-48.60 Exercisable December 31, 2022 706,900 17.80 3.80-48.60 Outstanding January 1, 2023 2,240,734 9.40 3.80-48.60 Granted 980,000 2.80 2.40-5.00 Exercised (44,000 ) 3.80 3.80-3.80 Expired / Forfeited (831,000 ) 6.60 5.40-48.60 Outstanding December 31, 2023 2,345,734 7.80 2.40-26.80 Exercisable December 31, 2023 988,234 13.40 3.80-26.80 In 2023, 880,000 options to purchase ‘A’ ordinary shares (44,000 options to purchase ADS’s) were exercised at an average share price of US$0.19 per ‘A’ ordinary share or US$3.80 per ADS at the date of exercise. The opening share price per ‘A’ Ordinary share at the start of the financial year was US$0.24 or US$4.80 per ADS (2022: US$0.36 per ‘A’ ordinary share or US$7.35 per ADS) (2021: US$0.95 per ‘A’ ordinary share or US$19.00 per ADS) and the closing share price at December 31, 2023 was US$0.11 per ‘A’ ordinary share or US$2.15 per ADS (2022: US$0.25 per ‘A’ ordinary share or US$4.95 per ADS) (2021: US$0.36 per ‘A’ ordinary share or US$7.15 per ADS). The average share price for the year ended December 31, 2023 was US$0.21 per ‘A’ Ordinary share or US$4.11 per ADS. A summary of the range of prices for the Company’s share options for the year ended December 31, 2023 follows: Outstanding Exercisable Exercise price range No. of Weighted– Weighted- No. of Weighted– Weighted- US$0.12-US$0.99 42,266,672 0.28 5.50 15,116,672 0.47 4.16 US$1.00-US$1.74 4,648,000 1.33 0.79 4,648,000 1.33 0.79 46,914,672 19,764,672 Outstanding Exercisable Exercise price range No. of Weighted– Weighted- No. of Weighted– Weighted- US$2.40-US$19.80 2,113,334 5.64 5.50 755,834 9.32 4.16 US$20.00-US$34.80 232,400 26.54 0.79 232,400 26.54 0.79 2,345,734 988,234 The weighted-average remaining contractual life of options outstanding at December 31, 2023 was 5.03 years (2022: 5.58 years). A summary of the range of prices for the Company’s share options for the year ended December 31, 2022 follows: Outstanding Exercisable Exercise price range No. of Weighted– Weighted- No. of Weighted– Weighted- US$0.12-US$0.99 39,546,672 0.35 6.10 8,930,004 0.59 4.05 US$1.00-US$1.74 4,988,000 1.34 1.78 4,928,000 1.34 1.74 US$1.75- US$2.43 280,000 2.43 0.15 280,000 2.43 0.15 44,814,672 14,138,004 Outstanding Exercisable Exercise price range No. of Weighted– Weighted- No. of Weighted– Weighted- US$2.40-US$19.99 1,977,334 7.00 6.10 446,500 11.80 4.05 US$20.00-US$34.80 249,400 26.80 1.78 246,400 26.80 1.74 US$35.00- US$48.60 14,000 48.60 0.15 14,000 48.60 0.15 2,240,734 706,900 Charge for the year under IFRS 2 The charge for the year is calculated based on the fair value of the options granted which have not yet vested. The fair value of the options is expensed over the vesting period of the option. In 2023, US$2,069,000 (2022: US$1,755,000) (2021: US$1,100,000) was charged to the statement of operations split as follows: December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Share-based payments – cost of sales - - 5 Share-based payments – selling, general and administrative 2,069 1,755 1,095 Total – continuing operations 2,069 1,755 1,100 Share-based payments – discontinued operations - - - Total 2,069 1,755 1,100 No share-based payments expense was capitalised in intangible development project assets during the year (2022: US$Nil). In 2021, share-based payments amounting to US$11,000 were capitalised in intangible development project assets. The total share-based payments charge gross of any capitalisations for 2021 was US$1,111,000. There was no capitalised share-based payments in intangible development project assets in years ended December 31, 2022 or 2023. The fair value of services received in return for share options granted are measured by reference to the fair value of share options granted. The estimate of the fair value of services received is measured based on a Black-Scholes model. The following are the input assumptions used in determining the fair value of share options granted in 2023, 2022 and 2021: Key management personnel Key management personnel Key management personnel 2023 2022 2021 Weighted average fair value at measurement date per ‘A’ share / (per ADS) $ US0.50 / (US$10.04 $ US0.19 / (US$3.80 -/ - Total ‘A’ share options granted / (ADS’s equivalent) 19,600,000/ ) 29,400,000 / ) -/ - Weighted average share price per ‘A’ share / (per ADS) $ US0.14/ ) $ US0.27 / ) -/ - Weighted average exercise price per ‘A’ share / (per ADS) $ US0.14 / ) $ US0.27 / ) -/ - Weighted average expected volatility 40.21 % 76.79 % - Weighted average expected life 7 6.82 - Weighted average risk-free interest rate 4.13 % 3.59 % - The expected life of the options is based on historical data and is not necessarily indicative of exercise patterns that may occur. The expected volatility is based on the historic volatility (calculated based on the expected life of the options). The Group has considered how future experience may affect historical volatility. The profile and activities of the Group are not expected to change in the immediate future and therefore Trinity Biotech would expect estimated volatility to be consistent with historical volatility.

TRADE AND OTHER PAYABLES

TRADE AND OTHER PAYABLES	12 Months Ended
	Dec. 31, 2023
Trade and other current payables [abstract]
TRADE AND OTHER PAYABLES	21. TRADE AND OTHER PAYABLES December 31, 2023 US$’000 December 31, 2022 US$’000 Trade payables 3,885 6,205 Accruals and other liabilities 7,552 8,585 Amounts payable for financial assets (Note 13) 800 - Payroll taxes 405 368 Employee related social insurance 110 103 Deferred income 50 114 12,802 15,375 Included in trade and other payables at December 31, 2023 was US$144,000 (2022: US$176,000) relating to contracted licence payments.

PROVISIONS

PROVISIONS	12 Months Ended
	Dec. 31, 2023
Provisions [abstract]
PROVISIONS	22. PROVISIONS December 31, 2023 US$’000 December 31, 2022 US$’000 Product warranty provision 50 50 50 50 During 2023 and 2022 the Group experienced no significant product warranty claims. However, the Group believes that it is appropriate to retain a product warranty provision to cover any future claims. The provision at December 31, 2023 represents the estimated cost of product warranties, the exact amount which cannot be determined. US$50,000 represents management’s best estimate of these obligations at December 31, 2023.

INTEREST-BEARING LOANS AND BORR

INTEREST-BEARING LOANS AND BORROWINGS	12 Months Ended
	Dec. 31, 2023
Disclosure Of Interest-bearing Loans And Borrowings [Abstract]
INTEREST-BEARING LOANS AND BORROWINGS	23. INTEREST-BEARING LOANS AND BORROWINGS The carrying value of interest-bearing loans, borrowings and related balances is as follows: December 31, US$’000 December 31, US$’000 Current liabilities Exchangeable senior notes 210 210 Total 210 210 December 31, US$’000 December 31, US$’000 Non-Current liabilities Senior secured term loan 40,109 44,301 Derivative financial liability 526 1,569 Convertible note 14,542 13,746 Total non-current liabilities 55,177 59,616 December 31, US$’000 December 31, US$’000 Non-Current assets Derivative financial asset 178 128 Total non-current assets 178 128 Exchangeable senior notes In January 2022, the Company retired approximately US$99.7 million of the Exchangeable Notes as part of a debt re-financing. This represented approximately 99.7% of the total Exchangeable Notes. Consideration was in cash and an issue of ‘A’ Ordinary shares. The cash paid was US$86.73 million with each holder that was party to the agreement receiving US$0.87 of cash per US$1 nominal value of the Exchangeable Notes. The shares consideration was 1,066,600 ADSs (21,332,000 ‘A’ Ordinary shares) representing the equivalent of US$0.40 of the Company’s ADS (based upon the 5-day trailing VWAP of the ADSs on NASDAQ on December 10, 2021, discounted by 13%) per US$1 nominal value of the Exchangeable Notes, as partial consideration for the exchange of the Exchangeable Notes. The shares consideration is valued at US$6.1 million based on market price on the date of issue. The Exchangeable Notes were treated as a host debt instrument under IFRS with embedded derivatives attached. The embedded derivatives related to a number of put and call options which were measured at fair value in the consolidated statement of operations. On initial recognition in 2015, the host debt instrument was recognised at the residual value of the total net proceeds of the note issue less fair value of the embedded derivatives. Subsequently, the host debt instrument was measured at amortised cost using the effective interest rate method. At date of disposal, the carrying value of the extinguished Exchangeable Notes was US$83.2m. As the IFRS measure of consideration was higher by US$9.7 million, the resulting loss on disposal was recorded as a financial expense in the year ended December 31, 2022. The remaining nominal value of the Exchangeable Notes at December 31, 2023 is US$210,000 and this is shown within Current Liabilities. The movement in the exchangeable notes balance was as follows: December 31, 2023 US$000 December 31, 2022 US$000 Balance at January 1 (210 ) (83,312 ) Accretion interest - (83 ) Repaid to Note holders - 86,730 Shares issued to Note holders as consideration - 6,133 Loss on disposal - (9,678 ) Liability (210 ) (210 ) Senior secured term loan The Company and its subsidiaries entered into a US$81.3 million senior secured term loan credit facility in December 2021 with Perceptive, an investment manager with an expertise in healthcare. The Term Loan was drawn down in January 2022. The Term Loan is secured by a charge over the Group’s assets. The 48-month Term Loan will mature in January 2026 and accrues interest at an annual rate equal to 11.25% plus the greater of (a) one -month LIBOR (later changed to the Term SOFR Reference Rate effective from October 28, 2022) and (b) one percent per annum, and interest is payable monthly in arrears in cash. In connection with the initial draw down of the Term Loan the Company agreed to issue warrants to Perceptive for 500,000 of the Company’s ADSs. The per ADS exercise price of the Warrants was US$6.50. The Term Loan can be repaid, in part or in full, at a premium before the end of the four -year term at the discretion of the Company. In accordance with IFRS accounting standards, the Term Loan is represented by three separate balances in the statement of financial position, US$40.1 million (2022: US$44.3 million) is shown as a non-current liability balance representing the carrying value of the loan, a derivative financial asset estimated at US$0.2 million (2022: US$0.1 million) representing the value to the Company of being able to repay the Term Loan early and potentially refinance at a lower interest rate and a derivative financial liability estimated at US$0.5 million (2022: US$1.6 million) representing the fair value of the warrants issued to Perceptive. In May 2022, the Company repaid US$34.5 million of the term loan principal and incurred an early payment penalty of approximately US$3.5 million, which has been recorded as a financial expense in the year ended December 31, 2022. In February 2023, the Company announced that it had entered into an amended and restated senior secured Term Loan credit facility to allow for an immediate US$5 million increase to the outstanding Term Loan and provide for a US$20 million facility to fund potential acquisitions. In connection with the increased loan facility, 500,000 warrants originally issued under the Term Loan were repriced, with the Warrants having a per ADS exercise price of US$5.36 compared to their initial per ADS exercise price of US$6.50. On April 27, 2023, the Company announced that it had closed the sale of our Fitzgerald Industries life sciences supply business, the Company used approximately US$11 million of the proceeds of this sale to repay approximately US$10.1 million of its senior secured debt held by Perceptive plus an approximately US$0.9 million early repayment penalty, which has been recorded as a financial expense in the year ended December 31, 2023. In connection with this transaction, the Company entered an amendment to its senior secured Term Loan credit facility with Perceptive Advisors, which significantly reduced the Company’s minimum revenue covenants under that loan. During the year ended December 31, 2023 accretion interest of US$1.1 million (2022: US$2.8 million) was accrued to leave a closing carrying value of US$40.1 million at year end (2022: US$44.3 million). The movement in the Term Loan was as follows: December 31, 2023 US$000 December 31, 2022 US$000 Balance at January 1 (44,301 ) - Principal amount loaned (5,000 ) (81,250 ) Loan drawdown costs 194 3,551 Derivative financial liability at date of drawdown 90 1,872 Derivative financial asset at date of drawdown (11 ) (202 ) Accretion interest (1,131 ) (2,772 ) Cash repayment of principal 10,050 34,500 Balance at December 31 (40,109 ) (44,301 ) In January 2024, as part of the agreement to purchase the Waveform assets we entered into an amended credit agreement with Perceptive. Under this agreement, an additional US$22 million of funding has been made available to us, with US$12.5 million being used to acquire the Waveform assets. The remaining US$9.5 million was made available for general corporate purposes including for the further development of the CGM and biosensor technologies. The Amended Term Loan also provides for additional liquidity of up to US$6.5 million, that may be drawn down between April and December 2024, and can be used for general corporate purposes. In April 2024 the Company drew down additional the funding of US$6.5 million as prescribed in the Amended Term Loan agreement, this funding will be used for general corporate purposes, including the further development of our CGM offering. Additionally, the amendment reduced the annual rate of interest on the Amended Term Loan, reduced the associated early repayment penalty and reduced the revenue covenants. For more information on this, refer to Note 29, Post Balance Sheet Events. The fair value of the derivative financial asset is estimated at US$0.2 million at December 31, 2023 (2022: US$0.1 million). The fair value of the derivative financial liability is estimated at US$0.5 million at December 31, 2023 (2022: $1.6 million) The fair value remeasurement for these two derivative financial balances at December 31, 2023, resulted in the recognition of net financial income of US$1.2m (2022: US$0.3m) in the consolidated statement of operations. The movement in the derivative financial asset in the year was as follows: December 31, 2023 US$000 December 31, 2022 US$000 Balance at January 1 128 - Derivative financial asset at date of drawdown 11 202 Fair value adjustments in the period 39 (74 ) Non-current asset at December 31 178 128 The movement in the derivative financial liability in the year was as follows: December 31, 2023 US$000 December 31, 2022 US$000 Balance at January 1 (1,569 ) - Derivative financial liability at date of drawdown (90 ) (1,872 ) Fair value adjustments in the period 1,133 303 Non-current liability at December 31 (526 ) (1,569 ) 7-year convertible note In May 2022, the Company announced a US$45.2 million investment from MiCo IVD Holdings, LLC. The investment consists of an equity investment of US$25.2 million and a seven -year, unsecured junior convertible note of US$20.0 million. The convertible note has an interest rate of 1.5%. The convertible note mandatorily converts into ADSs if the volume weighted average price of the Company’s ADSs is at or above US$16.20 for any five consecutive NASDAQ trading days. For further details on the convertible note, refer to the Company’s Form 6-K filings with the SEC on April 11, 2022. The convertible loan note is accounted for as a compound financial instrument containing both an equity and liability element. The debt component is accounted for at amortised cost in accordance with IFRS 9. At December 31, 2023, the carrying value of the convertible note’s debt component was US$14.5 million (2022: US$13.7 million) and accretion interest of US$0.8 million (2022: US$0.5 million) has been recognised as a financial expense in the year. The equity component of the convertible note is US$6.7 million and has been recorded in the equity section of the statement of financial position as Equity component of convertible note. There is no remeasurement of the equity element following initial recognition. The movement in the 7-year convertible note in the year was as follows: December 31, 2023 US$000 December 31, 2022 US$000 Balance at January 1 (13,746 ) - Principal amount loaned - (20,000 ) Loan origination costs - 40 Equity component at date of issue - 6,709 Accretion interest (796 ) (495 ) Non-current liability at December 31 (14,542 ) (13,746 )

LEASE LIABILITIES

LEASE LIABILITIES	12 Months Ended
	Dec. 31, 2023
Disclosure of finance lease liabilities [Abstract]
LEASE LIABILITIES	24. LEASE LIABILITIES The Group has leases for some of its manufacturing plants, all warehouses, offices, motor vehicles and some IT equipment. With the exception of short-term leases and leases of low-value underlying assets, each lease is reflected on the balance sheet as a right-of-use asset (net of any depreciation and/or impairment) and a lease liability. Variable lease payments which do not depend on an index or a rate (such as lease payments based on a percentage of Group sales) are excluded from the initial measurement of the lease liability and asset. The Group classifies its right-of-use assets in a consistent manner to its property, plant and equipment (see Note 11). Each lease generally imposes a restriction that, unless there is a contractual right for the Group to sublet the asset to another party, the right-of-use asset can only be used by the Group. Leases are either non-cancellable or may only be cancelled by incurring a substantive termination fee. Some leases contain an option to purchase the underlying leased asset outright at the end of the lease, or to extend the lease for a further term. The Group is prohibited from selling or pledging the underlying leased assets as security. For leases over office buildings and factory premises the Group must keep those properties in a good state of repair and return the properties in their original condition at the end of the lease. Further, the Group must insure items of property, plant and equipment and incur maintenance fees on such items in accordance with the lease contracts. Lease liabilities Lease liabilities are payable as follows: December 31, 2023 US$’000 December 31, 2022 US$’000 Current liabilities Lease liabilities related to Right of Use assets 1,694 1,631 Sale and leaseback liabilities - 45 1,694 1,676 Non-Current liabilities Lease liabilities related to Right of Use assets 10,872 12,267 December 31, 2023 US$’000 Lease liabilities related to Right of Use assets Minimum lease payments Interest Principal Less than one year 2,221 577 1,644 In more than one year, but not more than two 2,243 498 1,745 In more than two years but not more than five 5,442 1,017 4,425 More than five years 5,400 648 4,752 15,306 2,740 12,566 December 31, 2022 US$’000 December 31, 2022 US$’000 Lease liabilities related to Right of Use assets Sale and leaseback Liabilities Minimum lease payments Interest Principal Minimum lease payments Interest Principal Less than one year 2,249 618 1,631 46 1 45 In more than one year, but not more than two 2,240 561 1,679 - - - In more than two years but not more than five 5,739 1,217 4,522 - - - more than five years 6,968 902 6,066 - - - 17,196 3,298 13,898 46 1 45 Lease payments not recognised as a liability No short-term lease expenses were incurred for the year ended December 31, 2023. Payments made under such leases are expensed on a straight-line basis. In addition, certain variable lease payments are not permitted to be recognised as lease liabilities and are expensed as incurred. The total paid in respect of lease liabilities in the year ended December 31, 2023 was US$2,318,000 (2022: US$2,761,000).

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2023
Disclosure Of Commitments And Contingent Liability Abstract
COMMITMENTS AND CONTINGENCIES	25. COMMITMENTS AND CONTINGENCIES (a) Capital Commitments The Group has capital commitments authorised and contracted for of US$39,900 as at December 31, 2023 (2022: US$Nil). (b) Leasing Commitments The Group’s leasing commitments are shown in Note 24. (c) Bank Security The Credit Agreement for the senior secured term loan is secured by substantially all of our property and assets, including our equity interests in our subsidiaries, refer to Note 23. During 2023, the sale and leaseback liability matured as the lease came to an end and was not renewed, as a result, the bank charge against the equipment for which the borrowings pertained did not exist at December 31, 2023. (d) Group Company Guarantees Pursuant to the provisions of Section 357, Companies Act, 2014, the Company has guaranteed the liabilities of Trinity Biotech Manufacturing Limited, Trinity Research Limited and Trinity Biotech Financial Services Limited subsidiary undertakings in the Republic of Ireland, for the financial year to December 31, 2023 and, as a result, these subsidiary undertakings have been exempted from the filing provisions of Section 357, Companies Act, 2014. Where the company enters into these guarantees of the indebtedness of other companies within its Group, the Company considers these to be insurance arrangements and accounts for them as such. The Company treats the guarantee contract as a contingent liability until such time as it becomes probable that the company will be required to make a payment under the guarantee. The Company does not enter into financial guarantees with third parties. (e) Government Grant Contingencies The Group has received training and employment grant income from Irish development agencies. Subject to existence of certain conditions specified in the grant agreements, this income may become repayable. No such conditions existed as at December 31, 2023. However, if the income were to become repayable, the maximum amounts repayable as at December 31, 2023 would amount to US$3,409,659 (2022: US$3,259,509). (f) Contingency relating to the sale of Fitzgerald Industries On April 27, 2023 the Company announced it had closed the sale of Fitzgerald Industries (“Fitzgerald”) to Biosynth for cash proceeds of approximately US$30 million subject to customary adjustments. In a telephone call conducted in March 2024, a representative of Biosynth alleged a breach of certain of the warranties set out in the Share Purchase Agreement for the sale of Fitzgerald. To date, Biosynth has not formally served notice of a breach of warranty claim on the Company as required by the Share Purchase Agreement and no supporting evidence has been presented to show that a breach of warranty has occurred. At the date of approval of these financial statements, as we have yet to receive a formal breach of warranty claim, and as no evidence has been presented to us of a loss or cause of loss, it is disputed whether certain events have occurred or whether those events result in a present obligation. No liability has therefore been recorded for this possible obligation in the Statement of Financial Position as at December 31, 2023. (g) Other Contingencies The Company has other contingencies primarily relating to claims and legal proceedings, onerous contracts, product warranties and employee related provisions. The status of each significant claim and legal proceeding in which the Company is involved is reviewed by management on a periodic basis and the Group’s potential financial exposure is assessed. If the potential loss from any claim or legal proceeding is considered probable, and the amount can be reliably estimated, a liability is recognised for the estimated loss. Because of the uncertainties inherent in such matters, the related provisions are based on the best information available at the time; the issues taken into account by management and factored into the assessment of legal contingencies include, as applicable, the status of settlement negotiations, interpretations of contractual obligations, prior experience with similar contingencies/claims, and advice obtained from legal counsel and other third parties. The Group expects the majority of these provisions will be utilised within one to three years of the balance sheet date; however due to the nature of the legal provisions there is a level of uncertainty in the timing of settlement as the Group generally cannot determine the extent and duration of the legal process.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
Disclosure of transactions between related parties [abstract]
RELATED PARTY TRANSACTIONS	26. RELATED PARTY TRANSACTIONS The Group has related party relationships with its subsidiaries, and with its directors and executive officers. Leasing arrangements with related parties The Group has entered into various arrangements with JRJ Investments (“JRJ”), a partnership owned by Mr O’Caoimh and Dr Walsh, directors of Trinity Biotech, and directly with Mr O’Caoimh, to provide premises at IDA Business Park, Bray, County Wicklow, Ireland. The Group entered into an agreement with JRJ for a 25-year lease commencing in December 2003 for offices that were adjacent to its then premises at IDA Business Park, Bray, County Wicklow, Ireland with an annual rent of €381,000 (US$421,000). Upward-only rent reviews are carried out every five years and there have been no increases arising from these rent reviews. In 2007, the Group entered into a 25-year lease agreement with Mr O’Caoimh and Dr Walsh for a 43,860 square foot manufacturing facility in Bray, Ireland with an annual rent of €787,000 (US$869,000). Subsequent to the signing of this lease, the ownership of the building transferred from JRJ to Mr O’Caoimh solely. . In late 2020, the Group occupied some additional space adjoining the warehouse owned by Mr O’Caoimh. This was a short-term arrangement, and no payments were made for the additional space during 2020 and 2021. The Company vacated this space in 2021. In 2022, the rent payable to Mr O’Caoimh of US$90,000 was settled. At the time that the arrangements were entered into, Trinity Biotech and its directors (excepting Mr O’Caoimh and Dr Walsh who expressed no opinion on this point) believed they represented a fair and reasonable basis on which the Group could meet its ongoing requirements for premises. Dr Walsh has no ownership interest in the additional space adjoining the warehouse owned by Mr O’Caoimh and was therefore entitled to express an opinion on this arrangement. Compensation of key management personnel of the Group Du December 31, 2023 December 31, 2022 US$’000 US$’000 Short-term employee benefits 1,774 1,074 Performance related bonus 211 512 Post-employment benefits 26 24 Share-based compensation benefits as calculated under IFRS 2 1,601 1,690 3,612 3,300 T Directors’ interests in the Company’s shares and share option plan ‘A’ Ordinary Shares Share options At January 1, 2023 11,117,777 40,547,336 Shares of retired / resigned directors - - Options of retired / resigned directors - (20,000,000 ) Shares purchased during the year - - Shares sold during the year - - Granted - 14,000,000 Expired / forfeited - (4,160,000 ) At December 31, 2023 11,117,777 30,387,336 ‘A’ Ordinary Shares Share options At January 1, 2022 9,077,713 16,738,000 Shares of retired director (626,600 ) - Options of retired director - (2,924,000 ) Shares purchased during the year 2,666,664 (2,666,664 ) Shares sold during the year - - Granted - 29,400,000 Expired / forfeited - - At December 31, 2022 11,117,777 40,547,336

CAPITAL AND FINANCIAL RISK MANA

CAPITAL AND FINANCIAL RISK MANAGEMENT	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about financial instruments [abstract]
CAPITAL AND FINANCIAL RISK MANAGEMENT	27. CAPITAL AND FINANCIAL RISK MANAGEMENT Capital Management The Group’s policy is to maintain a strong capital base to maintain investor, creditor and market confidence and to sustain future development of the business. The Board of Directors monitors (loss)/earnings per share as a measure of performance, which the Group defines as (loss)/profit after tax divided by the weighted average number of shares in issue. Fair Values The table below sets out the Group’s classification of each class of financial assets/liabilities, their fair values and under which valuation method they are valued: Level 1 Level 2 Total carrying amount Fair Value Note US$’000 US$’000 US$’000 US$’000 December 31, 2023 Loans and receivables at amortised cost Trade receivables 17 10,698 - 10,698 10,698 Cash and cash equivalents 18 3,691 - 3,691 3,691 Finance lease receivable 15, 17 155 - 155 155 14,544 - 14,544 14,544 Liabilities at amortised cost Senior secured term loan 23 - (40,109 ) (40,109 ) (40,109 ) Convertible note 23 - (14,542 ) (14,542 ) (14,542 ) Exchangeable note 23 - (210 ) (210 ) (210 ) Lease liabilities 24 (12,566 ) - (12,566 ) (12,566 ) Trade and other payables (excluding deferred income) 21 (12,752 ) - (12,752 ) (12,752 ) Provisions 22 (50 ) - (50 ) (50 ) (25,368 ) (54,861 ) (80,229 ) (80,229 ) Fair value through profit and loss (FVPL) Derivative liability - warrants 23 - (526 ) (526 ) (526 ) Derivative asset – prepayment option 23 - 178 178 178 - (348 ) (348 ) (348 ) (10,824 ) (55,209 ) (66,033 ) (66,033 ) For financial reporting purposes, fair value measurements are categorized into Level 1, 2 or 3 based on the degree to which inputs to the fair value measurements are observable and the significance of the inputs to the fair value measurement in its entirety, which are described as follows: Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities Level 2: valuation techniques for which the lowest level of inputs which have a significant effect on the recorded fair value are observable, either directly or indirectly Level 3: valuation techniques for which the lowest level of inputs that have a significant effect on the recorded fair value are not based on observable market data. Level 1 Level 2 Total carrying amount Fair Value Note US$’000 US$’000 US$’000 US$’000 December 31, 2022 Loans and receivables at amortised cost Trade receivables 17 12,620 - 12,620 12,620 Cash and cash equivalents 18 6,578 - 6,578 6,578 Finance lease receivable 15, 17 170 - 170 170 19,368 - 19,368 19,368 Liabilities at amortised cost Senior secured term loan 23 - (44,301 ) (44,301 ) (44,301 ) Convertible note 23 - (13,746 ) (13,746 ) (13,746 ) Exchangeable note¹ 23 - (210 ) (210 ) (210 ) Lease liabilities 24 (13,943 ) - (13,943 ) (13,943 ) Trade and other payables (excluding deferred income) 21 (15,261 ) - (15,261 ) (15,261 ) Provisions 22 (50 ) - (50 ) (50 ) (29,254 ) (58,257 ) (87,511 ) (87,511 ) Fair value through profit and loss (FVPL) Derivative liability - warrants 23 - (1,569 ) (1,569 ) (1,569 ) Derivative asset – prepayment option 23 - 128 128 128 - (1,441 ) (1,441 ) (1,441 ) (9,886 ) (59,698 ) (69,584 ) (69,584 ) The valuation techniques used for instruments categorised as level 2 are described below: The fair values of the options associated with the exchangeable notes are calculated in consultation with third-party valuation specialists due to the complexity of their nature. There are a number of inputs utilised in the valuation of the options, including share price, historical share price volatility, risk-free rate and the expected borrowing cost spread over the risk-free rate. Financial Risk Management The Group uses a range of financial instruments (including cash, finance leases, receivables, payables and derivatives) to fund its operations. These instruments are used to manage the liquidity of the Group. Working capital management is a key additional element in the effective management of overall liquidity. The Group does not trade in financial instruments or derivatives. The main risks arising from the utilization of these financial instruments are interest rate risk, liquidity risk and credit risk. Interest rate risk Effective and repricing analysis The following tables sets out all interest-earning financial assets and interest-bearing financial liabilities held by the Group at December 31, 2023 and 2022, indicating their effective interest rates and the period in which they re-price: As at December 31, 2023 Note Effective interest Total US$’000 6 mths or less US$’000 6 –12 mths US$’000 1-2 years US$’000 2-5 years US$’000 > 5 years US$’000 Cash and cash equivalents 18 0.00 % 3,691 3,691 - - - - Lease receivable 15,17 4.0 % 155 62 39 49 5 - Exchangeable note 1 23 4.8 % (210 ) - - - - (210 ) Senior secured term loan 2 23 16.3 % (40,109 ) - - - (40,109 ) - Convertible note 3 23 1.5 % (14,542 ) - - - - (14,542 ) Lease payable on Right of Use assets 24 5.0 % (12,566 ) (812 ) (832 ) (1,745 ) (4,425 ) (4,752 ) Total (63,581 ) 2,941 (793 ) (1,696 ) (44,529 ) (19,504 ) As at December 31, 2022 Note Effective interest Total US$’000 6 mths or less US$’000 6 –12 mths US$’000 1-2 years US$’000 2-5 years US$’000 > 5 years US$’000 Cash and cash equivalents 18 0.00 % 6,578 6,578 - - - - Lease receivable 15,17 4.0 % 170 46 41 49 34 - Exchangeable note 1 23 4.8 % (210 ) - - - - (210 ) Senior secured 2 23 15.4 % (44,301 ) - - - (44,301 ) Convertible n 3 23 1.5 % (13,746 ) - - - - (13,746 ) Lease payable on Right of Use assets 5.0 % (13,898 ) (812 ) (819 ) (1,679 ) (4,522 ) (6,066 ) Lease payable on sale & leaseback transactions 24 5.0 % (45 ) (35 ) (10 ) - - - Total (65,452 ) 5,777 (788 ) (1,630 ) (48,789 ) (20,022 ) 1 2 3 In broad terms, a one-percentage point increase in interest rates would increase interest income by US$Nil (2022: US$Nil) as at December 31, 2023 the Company holds no funds in interest-bearing accounts; while the annual impact on the interest expense would be an increase of US$417,000 (2022: US$467,500) on the costs of servicing the senior secured term loan. Interest rate profile of financial assets / liabilities The interest rate profile of financial assets/liabilities of the Group was as follows: December 31, 2023 US$‘000 December 31, 2022 US$‘000 Variable rate instruments Cash at bank and in hand 3,691 6,578 Variable rate financial liabilities (senior secured term loan) (40,109 ) (44,301 ) (36,418 ) (37,723 ) Fixed rate instruments Fixed rate financial liabilities (exchangeable note) (210 ) (210 ) Fixed rate financial liabilities (convertible note) (14,542 ) (13,746 ) Fixed rate financial liabilities (lease payables) (12,566 ) (13,943 ) Financial assets (lease receivables) 155 170 (27,163 ) (27,729 ) Fair value sensitivity analysis for fixed rate instruments The Group does not account for any fixed rate financial liabilities at fair value through profit and loss. Therefore, a change in interest rates at December 31, 2023 or December 31, 2022 would not affect profit or loss. There was no significant difference between the fair value and carrying value of the Group’s trade receivables and trade and other payables at December 31, 2023 and December 31, 2022 as all fell due within 6 months. Liquidity risk The following are the contractual maturities of financial liabilities, including estimated interest payments: As at December 31, 2023 US$’000 Carrying US$’000 Contractual US$’000 6 mths or US$’000 6 mths – 12 mths US$’000 1-2 years US$’000 2-5 years US$’000 >5 years US$’000 Financial liabilities Trade and other payables (excluding deferred income) 12,752 12,752 12,752 - - - - Lease payable on Right of Use assets 12,566 15,306 1,107 1,114 2,243 5,442 5,400 Senior secured term loan 40,109 56,121 3,461 3,461 6,922 42,277 - Convertible note 14,542 21,650 150 150 300 900 20,150 Exchangeable notes 210 389 4 4 8 24 349 80,179 106,218 17,474 4,729 9,473 48,643 25,899 ¹ The contractual cash flows of interest on the senior secured term loan is estimated based on the prevailing interest rate at December 31, 2023 As at December 31, 2022 US$’000 Carrying US$’000 Contractual US$’000 6 mths or US$’000 6 mths – 12 mths US$’000 1-2 years US$’000 2-5 years US$’000 >5 years US$’000 Financial liabilities Trade and other payables (excluding deferred income) 15,261 15,261 15,261 - - - - Lease payable on Right of Use assets 13,898 17,196 1,120 1,130 2,240 5,739 6,967 Lease payable on sale & leaseback transactions 45 46 36 10 - - - Senior secured term loan 44,301 69,519 4,194 3,595 7,190 54,540 - Convertible note 13,746 21,900 150 150 300 900 20,400 Exchangeable notes 210 397 4 4 8 24 357 87,461 124,319 20,765 4,889 9,738 61,203 27,724 ¹ The contractual cash flows of interest on the senior secured term loan is estimated based on the prevailing interest rate at December 31, 2022. Foreign exchange risk The majority of the Group’s activities are conducted in US Dollars. Foreign exchange risk arises from the fluctuating value of the Group’s Euro denominated expenses as a result of the movement in the exchange rate between the US Dollar and the Euro. There were no forward contracts in place as at December 31, 2023 or December 31, 2022. Foreign currency financial assets and liabilities which expose the Group to currency risk are disclosed below. The amounts shown are those reported to key management translated into US Dollars at the closing rate: EUR GBP SEK CAD BRL Other As at December 31, 2023 US$‘000 US$‘000 US$‘000 US$‘000 US$‘000 US$‘000 Cash 219 15 5 191 854 - Trade and other receivable 856 100 - 533 1,533 - Trade and other payables (3,766 ) (100 ) (12 ) (220 ) (704 ) ( 1 ) Lease liabilities (8,349 ) - - - (241 ) - Total exposure (11,040 ) 15 (7 ) 504 1,442 ( 1 ) EUR GBP SEK CAD BRL Other As at December 31, 2022 US$‘000 US$‘000 US$‘000 US$‘000 US$‘000 US$‘000 Cash 700 199 5 2,061 756 - Trade and other receivable 1,001 27 - 950 1,443 - Trade and other payables (3,481 ) (5 ) (6 ) (473 ) (662 ) - Lease liabilities (9,024 ) - - - (277 ) - Total exposure (10,804 ) 221 ( 1 ) 2,538 1,260 - Sensitivity analysis A 10% strengthening of the US Dollar against the Euro at December 31, 2023 would have increased profit and other equity by the amounts shown below. This analysis assumes that all other variables, in particular interest rates, remain constant. Profit or Loss US$’000 December 31, 2023 Euro 1,004 December 31, 2022 Euro 982 A 10% weakening of the US Dollar against the Euro at December 31, 2023 would have decreased profit and other equity by the amounts shown below. This analysis assumes that all other variables, in particular interest rates, remain constant. Profit or Loss US$000 December 31, 2023 Euro (1,227 ) December 31, 2022 Euro (1,200 ) Credit Risk The Group has no significant concentrations of credit risk. Exposure to credit risk is monitored on an ongoing basis. The Group maintains specific provisions for potential credit losses. To date such losses have been within management’s expectations. Due to the large number of customers and the geographical dispersion of these customers, the Group has no significant concentrations of accounts receivable. With respect to credit risk arising from the other financial assets of the Group, which comprise cash and cash equivalents, the Group’s exposure to credit risk arises from default of the counterparty, with a maximum exposure equal to the carrying amount of these instruments. The Group’s management considers that all of the above financial assets that are not impaired or past due for each of the 31 December reporting dates under review are of good credit quality. The Group maintains cash and cash equivalents with various financial institutions. The Group performs regular and detailed evaluations of these financial institutions to assess their relative credit standing. The carrying amount reported in the balance sheet for cash and cash equivalents approximate their fair value. Exposure to credit risk The carrying amount of financial assets represents the maximum credit exposure. The maximum exposure to credit risk is as follows: Carrying Value Carrying Value Third party trade receivables (Note 17) 10,698 12,620 Finance lease income receivable (Note 17) 155 170 Cash and cash equivalents (Note 18) 3,691 6,578 14,544 19,368 The maximum exposure to credit risk for trade receivables and finance lease income receivable by geographic location is as follows: Carrying Value Carrying Value United States 4,041 6,061 Euro-zone countries 851 1,183 United Kingdom 126 67 Other regions 5,835 5,479 10,853 12,790 The maximum exposure to credit risk for trade receivables and finance lease income receivable by type of customer is as follows: Carrying Value Carrying Value End-user customers 5,029 7,365 Distributors 5,399 4,630 Non-governmental organisations 425 795 10,853 12,790 Due to the large number of customers and the geographical dispersion of these customers, the Group has no significant concentrations of accounts receivable. Impairment Losses The ageing of trade receivables at December 31, 2023 is as follows: Gross Impairment Expected Credit Loss Rate Gross Impairment Expected Credit Loss Rate 2023 2023 2023 2022 2022 2022 US$’000 US$’000 % US$’000 US$’000 % Not past due 8,031 - - 8,341 - - Past due 0-30 days 1,534 - - 1,622 - - Past due 31-120 days 856 22 2.6 % 1,564 23 1.5 % Greater than 120 days 2,601 2,302 88.5 % 3,783 2,668 70.5 % 13,022 2,324 - 15,310 2,691 - The movement in the allowance for impairment in respect of trade receivables during the year was as follows: 2023 2022 US$’000 US$’000 Balance at January 1 2,691 2,986 Charged to costs and expenses 715 1,240 Amounts written off during the year (977 ) (1,535 ) Eliminated on disposal of business (105 ) - Balance at December 31 2,324 2,691 The allowance for impairment in respect of trade receivables is used to record impairment losses unless the Group is satisfied that no recovery of the account owing is possible. At this point the amount is considered irrecoverable and is written off against the financial asset directly.

RECONCILIATION OF LIABILITIES A

RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES	12 Months Ended
	Dec. 31, 2023
Disclosure of reconciliation of liabilities arising from financing activities [abstract]
RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES	28. RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES The changes in the Group’s liabilities arising from financing activities can be classified as follows: Note Borrowings & derivative financial instruments Lease liabilities Balance at January 1, 2023 23,24 59,826 13,943 Cash-flows: Principal amount loaned – term loan 5,000 - Loan origination costs paid (194 ) - Interest paid for senior secured term loan (7,314 ) - Interest paid for convertible note (300 ) - Interest paid for exchangeable notes (8 ) - Repayment of term loan (10,050 ) Repayment of leases - (2,318 ) Penalty paid for early settlement of term loan (905 ) - Non-cash: - Interest charged 7,622 - Penalty for early settlement charged 905 - Derivative financial asset at date of issue 23 11 - Disposals (related to Right of Use assets) - (106 ) Additions (related to Right of Use assets) - 112 Exchange adjustment - 311 Accretion interest 1,927 624 Fair value of derivative liability - warrants (1,133 ) - Balance at December 31, 2023 23,24 55,387 12,566 Note Borrowings & derivative financial instruments Lease liabilities Balance at January 1, 2022 23,24 83,343 15,845 Cash-flows: Principal amount loaned – term loan 81,250 - Principal amount loaned – convertible note 20,000 - Loan origination costs paid (3,591 ) - Interest paid for term loan (6,424 ) - Interest paid for convertible note (199 ) - Interest paid for exchangeable notes (1,293 ) - Repayment of exchangeable notes (86,730 ) - Repayment of term loan (34,500 ) - Repayment of CEBA loan (23 ) (2,761 ) Penalty paid for early settlement of term loan (3,450 ) - Non-cash: Interest charged 7,914 - Penalty for early settlement charged 3,450 - Shares issued as consideration for purchase of Exchangeable Notes (6,133 ) - Equity component of convertible note at date of issue (6,709 ) - Derivative financial asset at date of issue 202 - Loss on disposal of Exchangeable Notes 9,678 - Additions (related to Right of Use assets) - 830 Exchange adjustment - (628 ) Loan forgiven (7 ) - Accretion interest 3,351 657 Fair value of derivative liability - warrants (303 ) - Balance at December 31, 2022 23,24 59,826 13,943

POST BALANCE SHEET EVENTS

POST BALANCE SHEET EVENTS	12 Months Ended
	Dec. 31, 2023
Disclosure of non-adjusting events after reporting period [abstract]
POST BALANCE SHEET EVENTS	29. POST BALANCE SHEET EVENTS ADS Ratio change In February 2024, the Company changed the ratio of the ADSs representing its ‘A’ ordinary shares from one (1) ADS representing four (4) ‘A’ ordinary shares to one (1) ADS representing twenty (20) ‘A’ ordinary shares. For Trinity Biotech Plc ADS holders, the change in the ADS ratio had the same effect as a one for-five reverse ADS split. There was no change to the Company’s Class ‘A’ ordinary shares. The effect of the ratio change on the ADS trading price on the Nasdaq Global Market took place at the opening of trading on February 23, 2024. The ADS ratio change enabled the Company to regain compliance with the US$1.00 Nasdaq minimum bid price requirement. The number of ADS within this document represents the number of ADSs post the ADS ratio change. The earnings/(loss) per ADS calculations have been calculated using the revised number of ADS as the denominator, the prior year numbers have also been restated because of the ratio change. Acquisition of the CGM assets of Waveform Technologies, Inc. In January 2024, the Company acquired the biosensor and Continuous Glucose Monitoring assets of privately held Waveform Technologies, Inc. for an initial consideration of US$12.5 million in cash and 1.8 million ADSs of the Company plus contingent consideration of a maximum of US$20 million. We intend to update the Waveform CGM device and optimize for broad adoption and then evolve this platform technology to measure and analyse other valuable biomarkers and related datapoints. Our vision is to develop a portfolio of technologies that can offer users and clinicians valuable actionable health and wellness insights. Waveform, a developer of novel and proprietary new technologies for diabetes care, received a CE Mark for its Cascade CGM in 2019, which has since been commercially available in Europe. The primary use of the device is to continuously monitor glucose in the human body. The Waveform CGM technology contains innovative and proprietary aspects with what we believe are important benefits. The CGM technology acquired from Waveform was developed over many years and Waveform has granted a perpetual, worldwide, non-exclusive license to DexCom, Inc. and its affiliates, for some of the patents acquired us, but to which we retain the right to use and exploit. The fair value of the total net assets acquired is US$23.2 million and comprises the following: US$’000 ASSETS ACQUIRED Non-current assets Property, plant and equipment 1,569 Goodwill 12,071 Other intangible assets 9,360 Financial assets 9 Total non-current assets 23,009 Current assets Inventory 1,296 Other receivables 135 Total current assets 1,431 Total assets acquired 24,440 LIABILITIES ASSUMED Current liabilities Trade and other payables 50 Total current liabilities 50 Non-current liabilities Deferred tax liability 1,170 Total non-current liabilities 1,170 Total liabilities assumed 1,220 NET ASSETS ACQUIRED 23,220 Goodwill represents the excess of the purchase price consideration over the fair value of the underlying assets acquired and liabilities assumed and largely results from expected future development and commercialization opportunities for the biosensor technology as well as the assembled workforce, which does not qualify for separate recognition. Additional contingent consideration of up to US$20 million which may be payable upon the occurrence of certain events, as follows: ○ Trading Trigger: a US$5.0 million payment if, within the next 12 months, the (i) the closing price of the Company’s ADSs does not exceed US$7.50 per ADS for at a least 20 consecutive trading days and (ii) the average daily trading volume of the Company’s ADSs does not equal or exceed 20,000 ADSs for 20 consecutive trading days, and ○ Partnership trigger: 50% of the proceeds received by the Company (up to a maximum payment of additional consideration of US$15.0 million) on our entering into certain commercial partnering agreements with certain glucose pump manufacturers in the next 24 months. The fair value of the contingent consideration at date of acquisition is US$6.8 million. In connection with the acquisition of the Waveform assets and liabilities, the Company entered into a non-binding Letter of Intent with Bayer’s subsidiary in China for the launch of a Continuous Glucose Monitoring biosensor device in China and India. Amendment and Restatement of Term Loan In connection with the acquisition of the CGM assets of Waveform, in January 2024 the Company has entered into the Amended Term Loan with its main lender, Perceptive. Under the Amended Term Loan, an additional $22 million of funding has been made available to the Company, with US$12.5 million being used to acquire the CGM assets of Waveform. The remaining US$9.5 million is available for general corporate purposes including for the further development of the CGM and biosensor technologies. In addition, the Amended Term Loan provides for additional liquidity of up to US$6.5 million, that may be drawn down by the Company between April and December 2024, and can be used for general corporate purposes. The Amended Term Loan also immediately reduces the annual rate of interest on the loan by 2.5% to 8.75% (the “Base Rate”) plus the greater of (a) Term Secured Overnight Financing Rate (SOFR) or (b) 4.0% per annum, and allows for a further 2.5% reduction in the Base Rate to 6.25% once the outstanding principal under the Amended Term Loan falls below US$35 million. Additionally, the Amended Term Loan reduces the early repayment penalty from a range of 8% to 7% to 4.0% to 3.5%, dependent on timing of early repayment, and also reduces the revenue covenants. The Amended Term Loan matures in January 2026. In addition, in connection with the Amended Term Loan, Perceptive received new warrants to purchase an additional 500,000 ADSs and the Company has agreed to price these additional warrants and reprice the existing warrants to purchase 500,000 ADSs that were issued to Perceptive under the original term loan, with an exercise price of US$2.20 per ADS. In April 2024 the Company drew down the additional funding of US$6.5 million as prescribed in the Amended Term Loan agreement. This funding will be used for general corporate purposes, including the further development of our CGM offering.

ACCOUNTING ESTIMATES AND JUDGEM

ACCOUNTING ESTIMATES AND JUDGEMENTS	12 Months Ended
	Dec. 31, 2023
Disclosure of accounting estimates and judgements [Abstract]
ACCOUNTING ESTIMATES AND JUDGEMENTS	30. ACCOUNTING ESTIMATES AND JUDGEMENTS The preparation of these financial statements requires the Group to make estimates and judgements that affect the reported amount of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. On an on-going basis, the Group evaluates these estimates, including those related to intangible assets, contingencies and litigation. The estimates are based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgements about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Key sources of estimation uncertainty Note 12 contains information about the assumptions and the risk factors relating to goodwill impairment. Note 20 outlines information regarding the valuation of share options. Note 23 outlines the valuation techniques used by the Company in determining the fair value of the Group’s interest-bearing loans and borrowings. In Note 27, detailed analysis is given about the interest rate risk, credit risk, liquidity risk and foreign exchange risk of the Group. Critical accounting judgements in applying the Group’s accounting policies Certain critical accounting judgements in applying the Group’s accounting policies are described below: Revenue Recognition No revenue is recognised if there is uncertainty regarding recovery of the consideration due at the outset of the transaction. We make a judgement as to the collectability of invoiced sales based on an assessment of the individual debtor taking into account past payment history, the probability of default or delinquency in payments and the probability that debtor will enter into financial difficulties or bankruptcy. Some customer contracts could be regarded as offering the customer a right of return. Due to the uncertainty of the magnitude and likelihood of product returns, there is a level of estimation involved in assessing the amount of revenue to be recognized for these types of contracts. In accordance with IFRS 15, when estimating the effect of an uncertainty on an amount of variable consideration to which the Group will be entitled, all information that is reasonably available, including historical, current and forecast, is considered. We operate a licenced reference laboratory in New York, USA that specializes in diagnostics for autoimmune diseases. The laboratory provides testing services to two types of customers. Firstly, institutional customers, such as hospitals and commercial diagnostic testing providers, and secondly insurance companies on behalf of their policyholders. The revenue recognition for services provided to insurance companies requires some judgement. In the US, there are rules requiring all insurance companies to be billed the same amount per test. However, the amount that each insurance company pays for a particular test varies according to their own internal policies and this can typically be considerably less than the amount invoiced. We recognise lab services revenue for insurance companies by taking the invoiced amount and reducing it by an estimated percentage based on historical payment data. We review the percentage reduction annually based on the latest data. As a practical expedient, and in accordance with IFRS, we apply a portfolio approach to the insurance companies as they have similar characteristics. We judge that the effect on the financial statements of using a portfolio approach for the insurance companies will not differ materially from applying IFRS 15 to the individual contracts within that portfolio. At December 31, 2023 US$50,000 (2022: US$114,000) (2021: US$141,000) of revenue was deferred in accordance with IFRS15. For further information, refer to Note 1. Research and development expenditure – capitalized development costs Under IFRS as issued by IASB, the Group writes off research and development expenditure as incurred, with the exception of expenditure on projects whose outcome has been assessed with reasonable certainty as to technical feasibility, commercial viability and recovery of costs through future revenues. Such expenditure is capitalised at cost within intangible assets and amortised over its expected useful life of 15 years, which commences when commercial production starts. For further information, refer to Note 12. Acquired in-process research and development (IPR&D) is valued at its fair value at acquisition date in accordance with IFRS 3. The Company determines this fair value by adopting the income approach valuation technique. Once the fair value has been determined, the Company will recognise the IPR&D as an intangible asset when it: (a) meets the definition of an asset and (b) is identifiable (i.e., is separable or arises from contractual or other legal rights). Factors which impact our judgement to capitalise certain research and development expenditure include the degree of regulatory approval for products and the results of any market research to determine the likely future commercial success of products being developed. We review these factors each year to determine whether our previous estimates as to feasibility, viability and recovery should be changed. At December 31, 2023 the carrying value of capitalised development costs was US$15,103,000 (2022: US$17,008,000) (see Note 12 to the consolidated financial statements). The decrease in 2023 was mainly as a result, an impairment charge of US$2,926,000 and amortisation of US$753,000, partially offset by additions of US$1,758,000. Impairment of intangible assets and goodwill Definite lived intangible assets are reviewed for indicators of impairment periodically while goodwill and indefinite lived assets are tested for impairment at least annually, individually or at the cash-generating unit level. Factors considered important, as part of an impairment review, include the following: • Significant underperformance relative to expected historical or projected future operating results; • Significant changes in the manner of our use of the acquired assets or the strategy for our overall business; • Obsolescence of products; • Significant decline in our stock price for a sustained period; and • Our market capitalisation relative to net book value. When we determine that the carrying value of intangibles and non-current assets may not be recoverable based upon the existence of one or more of the above indicators of impairment, any impairment is measured based on our estimates of projected net discounted cash flows expected to result from that asset, including eventual disposition. Our estimated impairment could prove insufficient if our analysis overestimated the cash flows or conditions change in the future. The impairment testing performed during the year ended December 31, 2023 resulted in impairment losses being recorded in three cash generating units, namely Immco Diagnostics Inc, Trinity Biotech Do Brasil and Trinity Biotech Manufacturing Limited totalling US$11.1 million. For further information, refer to Note 12. Allowance for slow-moving and obsolete inventory We evaluate the realisability of our inventory on a case-by-case basis and make adjustments to our inventory provision based on our estimates of expected losses. We write off inventory that is approaching its “use-by” date and for which no further re-processing can be performed. We also consider recent trends in revenues for various inventory items and instances where the realisable value of inventory is likely to be less than its carrying value. Given the allowance is calculated on the basis of the actual inventory on hand at the particular balance sheet date, there were no material changes in estimates made during 2023, 2022 or 2021 which would have an impact on the carrying values of inventory during those periods, except as discussed below. At December 31, 2023 our allowance for slow moving and obsolete inventory was US$11.3 million which represents approximately 36.3% of gross inventory value. At December 31, 2022 our allowance for slow moving and obsolete inventory was US$16.3 million which represented approximately 42.0% of gross inventory value and at December 31, 2021 the provision was US$12.1 million, or approximately 29.3% of gross inventory value. The estimated allowance for slow moving and obsolete inventory as a percentage of gross inventory has decreased between 2023 and 2023 due to the disposal of Fitzgerald Industries, the physical scrapping of obsolete inventory and better inventory management. Management is satisfied that the assumptions made with respect to future sales and production levels of these products are reasonable to ensure the adequacy of this provision. In the event that the estimate of the provision required for slow moving and obsolete inventory was to increase or decrease by 2% of gross inventory, which would represent a reasonably likely range of outcomes, then a change in allowance of US$0.6 million at December 31, 2023 (2022: US$0.8 million) (2021: US$0.8 million) would result. For further information, refer to Note 16. Going Concern The consolidated financial statements have been prepared assuming that we will continue as a going concern, which contemplates the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable future. As reflected in the consolidated financial statements, for the years ended December 31, 2023 and 2022, we recorded a loss of US$24.0 million and a loss of US$41.0 million, respectively. In addition, for the years ended December 31, 2023 and 2022, we reported cash outflows of US$2.8 million and US$19.2 million, respectively. As of December 31, 2023, we had net current assets of US$24.0 million but had an accumulated deficit in equity attributable to the equity holders of the Company of US$23.9 million. As part of the Waveform acquisition in January 2024, we entered into an amended credit agreement with Perceptive, our existing principal lender. Under this agreement, an additional US$22 million of funding has been made available to us, with US$12.5 million being used to acquire the Waveform assets. The remaining US$9.5 million was made available for general corporate purposes including for the further development of the CGM and biosensor technologies. The Amended Term Loan also provides for additional liquidity of up to US$6.5 million, that may be drawn down between April and December 2024, and can be used for general corporate purposes. The directors have considered the Group’s current financial position and cash flow projections, taking into account all known events and developments including the amendment and restatement of the term loan with Perceptive, the acquisition of Waveform assets, the divestiture of the Fitzgerald Industries life sciences supply business, and the success of the commercial launch of the Trinscreen HIV product in December 2023. Additionally, we have undertaken a number of initiatives aimed at improving the financial performance of the existing business by building on our existing revenue base and eliminating unnecessary overhead and complexity. Our directors believe that the Group will be able to continue its operations for at least the next 12 months from the date of this report, and that it is appropriate to continue to prepare the consolidated financial statements on a going concern basis.

GROUP UNDERTAKINGS

GROUP UNDERTAKINGS	12 Months Ended
	Dec. 31, 2023
Disclosure of group undertakings [Abstract]
GROUP UNDERTAKINGS	31. GROUP UNDERTAKINGS The consolidated financial statements include the financial statements of Trinity Biotech plc and the following principal subsidiary undertakings: Name and registered office Principal activity Principal Country of Group % holding Trinity Biotech Manufacturing Limited IDA Business Park, Bray County Wicklow, Ireland Manufacture and sale Ireland 100% Trinity Research Limited IDA Business Park, Bray County Wicklow, Ireland Research and Ireland 100% Trinity Biotech Manufacturing Services Limited IDA Business Park, Bray County Wicklow, Ireland Dormant Ireland 100% Trinity Biotech Luxembourg Sarl 1, rue Bender, L-1229 Luxembourg Investment and Luxembourg 100% Trinity Biotech Inc Girts Road, Jamestown, NY 14702, USA Holding Company U.S.A. 100% Clark Laboratories Inc Trading as Trinity Biotech (USA) Girts Road, Jamestown NY14702, USA Manufacture and sale U.S.A. 100% Mardx Diagnostics Inc 5919 Farnsworth Court Carlsbad CA 92008, USA Dormant U.S.A. 100% Biopool US Inc (trading as Trinity Biotech Distribution) Girts Road, Jamestown NY14702, USA Sale of diagnostic test U.S.A. 100% Primus Corporation 4231 E 75 th Kansas City, MO 64132, USA Manufacture and sale U.S.A. 100% Name and registered office Principal activity Principal Country of Group % holding Phoenix Bio-tech Corp. 1166 South Service Road West Oakville, ON L6L 5T7 Canada. Dormant Canada 100% Fiomi Diagnostics Holding AB Dag Hammarskjöldsv 52A SE-752 37 Uppsala Sweden Holding Company Sweden 100% Fiomi Diagnostics AB Dag Hammarskjöldsv 52A SE-752 37 Uppsala Sweden Discontinued operation Sweden 100% Trinity Biotech Do Brasil Comercio e Importacao Ltda Rua Silva Bueno 1.660 – Cj. 101/102 Ipiranga Sao Paulo Brazil Sale of diagnostic test Brazil 100% Trinity Biotech (UK) Ltd Mills and Reeve LLP Botanic House 100 Hills Road Cambridge, CB2 1PH United Kingdom Sales & marketing UK 100% Immco Diagnostics Inc 60 Pineview Drive Buffalo NY 14228, USA Manufacture and sale of U.S.A. 100% Nova Century Scientific Inc 5022 South Service Road Burlington Ontario Canada Manufacture and sale of Canada 100% Trinity Biotech Investment Ltd PO Box 309 Ugland House Grand Cayman KY1-1104 Cayman Islands Investment and Cayman Islands 100% Name and registered office Principal activity Principal Country of Group % holding Trib Biosensors Inc. 27700 S.W. 95 th Wilsonville, Oregon 97070, USA Manufacturing, development, and sale of biosensors USA 100% Konamite Limited IDA Business Park, Bray County Wicklow, Ireland Sales & marketing Ireland 100% Trinity Biotech Joint Venture Limited IDA Business Park, Bray County Wicklow, Ireland Holding Company Ireland 100%

AUTHORISATION FOR ISSUE

AUTHORISATION FOR ISSUE	12 Months Ended
	Dec. 31, 2023
Disclosure of authorisation for issue [Abstract]
AUTHORISATION FOR ISSUE	32. AUTHORISATION FOR ISSUE These Group consolidated financial statements were authorised for issue by the Board of Directors on April 30, 2024.

BASIS OF PREPARATION AND SIGN_2

BASIS OF PREPARATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Disclosure of basis of preparation and significant accounting policies [Abstract]
General information	i) General information Trinity Biotech is a commercial stage biotechnology company focused on diabetes management solutions and human diagnostics, including wearable biosensors. The Company develops, acquires, manufactures and markets diagnostic systems, including both reagents and instrumentation, for the point-of-care and clinical laboratory segments of the diagnostic market. The products are used to detect infectious diseases and to quantify the level of Haemoglobin A1c and other chemistry parameters in serum, plasma and whole blood and the Company intends to develop a range of biosensor devices and related services, starting with a continuous glucose monitoring product.
Statement of compliance	ii) Statement of compliance The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) both as issued by the International Accounting Standards Board (“IASB”) and as subsequently adopted by the European Union (“EU”) (together “IFRS”). The IFRS applied are those effective for accounting periods beginning January 1, 2023. Consolidated financial statements are required by Irish law to comply with IFRS as adopted by the EU which differ in certain respects from IFRS as issued by the IASB. These differences predominantly relate to the timing of adoption of new standards by the EU. However, in relation to the 2023 consolidated financial statements there are no differences regarding the effective date of new IFRS relevant to Trinity Biotech as issued by the IASB and as adopted by the EU. In relation to prior periods presented, none of the differences are relevant in the context of Trinity Biotech and the consolidated financial statements comply with IFRS both as issued by the IASB and as adopted by the EU.
Basis of preparation	iii) Basis of preparation The consolidated financial statements have been prepared in United States Dollars (US$), rounded to the nearest thousand, under the historical cost basis of accounting, except for derivative financial instruments, certain balances arising on acquisition of subsidiary entities and share-based payments which are initially recorded at fair value. Derivative financial instruments are also subsequently revalued and carried at fair value. The preparation of financial statements in conformity with IFRS requires management to make judgements, estimates and assumptions that affect the application of policies and amounts reported in the financial statements and accompanying notes. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. Judgements made by management that have a significant effect on the financial statements and estimates with a significant risk of material adjustment in the next year are discussed in Note 30. The directors have considered the Group’s current financial position and cash flow projections, taking into account all known events and developments, the directors believe that the Group will be able to continue its operations for at least the next 12 months from the date of this report and that it is appropriate to continue to prepare the consolidated financial statements on a going concern basis. The directors have considered the Group’s current financial position and cash flow projections, taking into account all known events and developments including the amendment and restatement of the term loan with Perceptive, the acquisition of Waveform assets, the divestiture of the Fitzgerald Industries life sciences supply business, and the success of the commercial launch of the Trinscreen HIV product. Additionally, we have undertaken a number of initiatives aimed at improving the financial performance of the existing business by building on our existing revenue base and eliminating unnecessary overhead and complexity. Our directors believe that the Group will be able to continue its operations for at least the next 12 months from the date of this report, and that it is appropriate to continue to prepare the consolidated financial statements on a going concern basis. There are no material debt maturities until 2026. The accounting policies set out below have been applied consistently to all periods presented in these consolidated financial statements. The accounting policies have been applied consistently by all Group entities. The comparative information agrees with the amounts and other disclosures presented in the prior period consolidated financial statements or, when appropriate, have been restated.
Basis of consolidation	iv) Basis of consolidation Subsidiaries Subsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. A change in the ownership interest of a subsidiary without a change in control is accounted for as an equity transaction. The Group currently holds a majority of voting rights in all entities in the Group and as a result there are no non-controlling interests reflected in the consolidated financial statements. Transactions eliminated on consolidation Intra-group balances and any unrealised gains or losses or income and expenses arising from intra-group transactions are eliminated in preparing the consolidated financial statements.
Property, plant and equipment	v) Property, plant and equipment Owned assets Items of property, plant and equipment are stated at cost less any accumulated depreciation and any impairment losses (see Note 1(viii)). The cost of self-constructed assets includes the cost of materials, direct labour and attributable overheads. It is not Group policy to revalue any items of property, plant and equipment. Depreciation is charged to the statement of operations on a straight-line basis to write-off the cost of the assets over their expected useful lives as follows: • Leasehold improvements 5-15 years • Buildings 50 years • Office equipment and fittings 10 years • Computer equipment 3-5 years • Plant and equipment 5-15 years Land is not depreciated. The residual values, if not insignificant, useful lives and depreciation methods of property, plant and equipment are reviewed and adjusted if appropriate on a prospective basis, at each balance sheet date. There were no changes to useful lives in the year. The Group considers whether a contract is or contains a lease. A lease is defined as ‘a contract, or part of a contract, that conveys the right to use an asset (the underlying asset) for a period of time in exchange for consideration’. To apply this definition the Group assesses whether the contract meets three key evaluations which are whether: • the contract contains an identified asset, which is either explicitly identified in the contract or implicitly specified by being identified at the time the asset is made available to the Group • the Group has the right to obtain substantially all of the economic benefits from use of the identified asset throughout the period of use, considering its rights within the defined scope of the contract • th At lease commencement date, the Group recognises a right-of-use asset and a lease liability on the balance sheet. The right-of-use asset is measured at cost, which is made up of the initial measurement of the lease liability, any initial direct costs incurred by the Group, an estimate of any costs to dismantle and remove the asset at the end of the lease, and any lease payments made in advance of the lease commencement date (net of any incentives received). The Group depreciates the right-of-use assets on a straight-line basis from the lease commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. The Group also assesses the right-of-use asset for impairment when such indicators exist. At the commencement date, the Group measures the lease liability at the present value of the lease payments unpaid at that date, discounted using the interest rate implicit in the lease if that rate is readily available or the Group’s incremental borrowing rate. Lease payments included in the measurement of the lease liability are made up of fixed payments (including in substance fixed), variable payments based on an index or rate, amounts expected to be payable under a residual value guarantee and payments arising from options reasonably certain to be exercised. Subsequent to initial measurement, the liability will be reduced for payments made and increased for interest. It is remeasured to reflect any reassessment or modification, or if there are changes in in-substance fixed payments. When the lease liability is remeasured, the corresponding adjustment is reflected in the right-of-use asset, or profit and loss if the right-of-use asset is already reduced to zero. The Group has elected to account for short-term leases and leases of low-value assets using the practical expedients. Instead of recognising a right-of-use asset and lease liability, the payments in relation to these are recognised as an expense in profit or loss on a straight-line basis over the lease term. On the statement of financial position, right-of-use assets have been included in property, plant and equipment and lease liabilities have been included in separate lines within the current liabilities and non-current liabilities sections. Leased assets - as lessor The Group’s accounting policy under IFRS 16 has not changed from the comparative period. As a lessor, the Group classifies its leases as either operating or finance leases. A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership of the underlying asset, and classified as an operating lease if it does not.
Goodwill	vi) Goodwill In respect of business combinations that have occurred since January 1, 2004 (being the transition date to IFRS), goodwill represents the difference between the cost of the acquisition and the fair value of the net identifiable assets acquired. In respect of acquisitions prior to this date, goodwill is included on the basis of its deemed cost, which represents the amount recorded under the old basis of accounting, Irish GAAP, (“Previous GAAP”). Save for retrospective restatement of deferred tax as an adjustment to retained earnings in accordance with IAS 12, Income Taxes, To the extent that the Group’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities acquired exceeds the cost of a business combination, the identification and measurement of the related assets, liabilities and contingent liabilities are revisited accompanied by a reassessment of the cost of the transaction, and any remaining balance is immediately recognised in the statement of operations.
Intangibles, including research and development (other than goodwill)	vii) Intangibles, including research and development (other than goodwill) An intangible asset, which is an identifiable non-monetary asset without physical substance, is recognised to the extent that it is probable that the expected future economic benefits attributable to the asset will flow to the Group and that its cost can be measured reliably. The asset is deemed to be identifiable when it is separable (that is, capable of being divided from the entity and sold, transferred, licenced, rented or exchanged, either individually or together with a related contract, asset or liability) or when it arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the Group or from other rights and obligations. Intangible assets acquired as part of a business combination are capitalised separately from goodwill if the intangible asset meets the definition of an asset and the fair value can be reliably measured on initial recognition. Subsequent to initial recognition, these intangible assets are carried at cost less any accumulated amortisation and any accumulated impairment losses (Note 1(viii)). Intangible assets with definite useful lives are reviewed for indicators of impairment annually while intangible assets with indefinite useful lives and those not yet brought into use are tested for impairment at least annually, either individually or at the cash-generating unit level. Expenditure on development activities, whereby research findings are applied to a plan or design for the production of new or substantially improved products and processes, is capitalised if the product or process is technically and commercially feasible and the Group has sufficient resources to complete the development. The expenditure capitalised includes the cost of materials, direct labour and attributable overheads and third party costs. Subsequent expenditure on capitalised intangible assets is capitalised only when it increases the future economic benefits embodied in the specific asset to which it relates. The technical feasibility of a new product is determined by a specific feasibility study undertaken at the first stage of any development project. The majority of our new product developments involve the transfer of existing product know-how to a new application. Since the technology is already proven in an existing product which is being used by customers, this facilitates the proving of the technical feasibility of that same technology in a new product. The results of the feasibility study are reviewed by a design review committee comprising senior managers. The feasibility study occurs in the initial research phase of a project and costs in this phase are not capitalised. The commercial feasibility of a new product is determined by preparing a discounted cash flow projection. This projection compares the discounted sales revenues for future periods with the relevant costs. As part of preparing the cash flow projection, the size of the relevant market is determined, feedback is sought from customers and the strength of the proposed new product is assessed against competitors’ offerings. Once the technical and commercial feasibility has been established and the project has been approved for commencement, the project moves into the development phase. All other development expenditure is expensed as incurred. Subsequent to initial recognition, the capitalised development expenditure is carried at cost less any accumulated amortisation and any accumulated impairment losses. Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, is recognised in the statement of operations as an expense as incurred. Expenditure on internally generated goodwill and brands is recognised in the statement of operations as an expense as incurred. Amortisation Amortisation is charged to the statement of operations on a straight-line basis over the estimated useful lives of intangible assets, unless such lives are indefinite. Intangible assets are amortised from the date they are available for use in its intended market. The estimated useful lives are as follows: • Capitalised development costs 15 years • Patents and licences 6-15 years • Other (including acquired customer and supplier lists) 6-15 years The Group uses a useful economic life of 15 years for capitalised development costs. This is a conservative estimate of the likely life of the products. The Group is confident that products have a minimum of 15 years life given the inertia that characterizes the medical diagnostics industry and the barriers to enter into the industry. The following factors have been considered in estimating the useful life of developed products: (a) once a diagnostic test becomes established, customers are reluctant to change to new technology until it is fully proven, thus resulting in relatively long product life cycles. There is also reluctance in customers to change to a new product as it can be costly both in terms of the initial changeover cost and as new technology is typically more expensive. (b) demand for the diagnostic tests is enduring and robust within a wide geographic base. The diseases that the products diagnose are widely prevalent (HIV, Diabetes and Chlamydia being just three examples) in many countries. There is a general consensus that these diseases will continue to be widely prevalent in the future. Demand for biosensors is showing high growth in recent years due to the ease of use and the appeal of real time information. (c) there are significant barriers to new entrants in this industry. Patents and/or licences are in place for several of our products, though this is not the only barrier to entry. There is a significant cost and time to develop new products, it is necessary to obtain regulatory approval and tests are protected by proprietary know-how, manufacturing techniques and trade secrets. Certain trade names acquired are deemed to have an indefinite useful life as there is no foreseeable limit to the period over which these assets are expected to generate cash inflows for the Group. Useful lives are examined on an annual basis and adjustments, where applicable, are made on a prospective basis.
Impairment	viii) Impairment The carrying amount of the Group’s assets, other than inventories, accounts receivable, cash and cash equivalents, short-term investments and deferred tax assets, are reviewed at each balance sheet date to determine whether there is any indication of impairment. If any such indication exists, the asset’s recoverable amount (being the greater of fair value less costs to sell and value in use) is assessed at each balance sheet date. Fair value less costs to sell is defined as the amount obtainable from the sale of an asset or cash-generating unit in an arm’s length transaction between knowledgeable and willing parties, less the costs that would be incurred on disposal. Value in use is defined as the present value of the future cash flows expected to be derived through the continued use of an asset or cash-generating unit. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the future cash flow estimates have not yet been adjusted. The estimates of future cash flows exclude cash inflows or outflows attributable to financing activities. For an asset that does not generate largely independent cash flows, the recoverable amount is determined by reference to the cash-generating unit to which the asset belongs. For goodwill, assets that have an indefinite useful life and intangible assets that are not yet available for use, the recoverable amount is estimated at each balance sheet date at the cash-generating unit level. The goodwill and indefinite-lived assets were reviewed for impairment at June 30, 2022, December 31, 2022, June 30, 2023 and December 31, 2023. See Note 12. In-process research and development (IPR&D) is tested for impairment on a bi-annual basis, and always at year end, or more frequently if impairment indicators are present, using projected discounted cash flow models. If IPR&D becomes impaired or is abandoned, the carrying value of the IPR&D is written down to its revised fair value with the related impairment charge recognised in the period in which the impairment occurs. If the fair value of the asset becomes impaired as the result of unfavorable data from any ongoing or future clinical trial, changes in assumptions that negatively impact projected cash flows, or because of any other information regarding the prospects of successfully developing or commercializing our programs, we could incur significant charges in the period in which the impairment occurs. The valuation techniques utilized in performing impairment tests incorporate significant assumptions and judgments to estimate the fair value, as described above. The use of different valuation techniques or different assumptions could result in materially different fair value estimates. An impairment loss is recognised whenever the carrying amount of an asset or its cash-generating unit exceeds its recoverable amount. Impairment losses are recognised in the statement of operations. Impairment losses recognised in respect of cash-generating units are allocated first to reduce the carrying amount of any goodwill allocated to cash-generating units and then to reduce the carrying amount of other assets in the cash-generating units on a pro-rata basis. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised. An impairment loss in respect of goodwill is not reversed. Following recognition of any impairment loss (and on recognition of an impairment loss reversal), the depreciation or amortisation charge applicable to the asset or cash-generating unit is adjusted prospectively with the objective of systematically allocating the revised carrying amount, net of any residual value, over the remaining useful life.
Financial Assets	ix) Financial Assets On initial recognition, a financial asset is classified as measured at amortised cost and subsequently measured using the effective interest rate (EIR) method and subject to impairment. Financial assets may also be initially measured at fair value with any movement being reflected through other comprehensive income or the Consolidated Income Statement. On initial recognition of an equity investment that is not held for trading, the Group may irrevocably elect to present subsequent changes in the investment’s fair value in other comprehensive income. This election is made on an investment-by investment basis.
Inventories	x) Inventories Inventories are stated at the lower of cost and net realisable value. Cost is based on the first-in, first-out principle and includes all expenditure which has been incurred in bringing the products to their present location and condition and includes an appropriate allocation of manufacturing overhead based on the normal level of operating capacity. Net realisable value is the estimated selling price of inventory on hand in the ordinary course of business less all further costs to completion and costs expected to be incurred in selling these products. The Group provides for inventory, based on estimates of the expected realisability. The estimated realisability is evaluated on a case-by-case basis and any inventory that is approaching its “use-by” date and for which no further re-processing can be performed is written off. Any reversal of an inventory provision is recognised in the statement of operations in the year in which the reversal occurs.
Trade and other receivables	xi) Trade and other receivables Trade receivables are amounts due from customers for products sold or services provided in the ordinary course of business. Trade and other receivables are stated at their amortised cost less impairment losses incurred. Cost approximates fair value given the short-term nature of these assets. The Group records the loss allowance as lifetime expected credit losses. These are the expected shortfalls in contractual cash flows, considering the potential for default at any point during the life of the financial instrument. Expected credit losses are recorded on all of trade receivables based on an assessment of the probability of default or delinquency in payments and the probability that debtor will enter into financial difficulties or bankruptcy.
Trade and other payables	xii) Trade and other payables Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business. Trade and other payables are stated at cost. Cost approximates fair value given the short term nature of these liabilities.
Cash and cash equivalents	xiii) Cash and cash equivalents Cash and cash equivalents comprise cash balances and short-term deposits which are readily available at year-end. Deposits with maturities less than six months as at the year-end date are recognised as cash and cash equivalents and are carried at fair value when there is no expected loss in value on early termination. The Group has no short-term bank overdraft facilities. Where restrictions are imposed by third parties, such as lending institutions, on cash balances held by the Group these are treated as financial assets in the financial statements.
Share-based payments	xiv) Share-based payments For equity-settled share-based payments (share options), the Group measures the services received and the corresponding increase in equity at fair value at the measurement date (which is the grant date) using a trinomial model. Given that the share options granted do not vest until the completion of a specified period of service, the fair value, which is assessed at the grant date, is recognised on the basis that the services to be rendered by employees as consideration for the granting of share options will be received over the vesting period. Certain share options have been granted for which there is a condition that the options only become exercisable into ADSs when the market price of an ADS reaches a certain level. This is deemed to be a non-vesting condition. The term ‘non-vesting condition’ is not explicitly defined in IFRS 2, Share based Payment, but is inferred to be any condition that does not meet the definition of a vesting condition. The only condition for these options to vest is that the option holder continues service and there were no other conditions which would be considered non-vesting conditions. Non-vesting conditions are reflected in measuring the grant-date fair value of the share-based payment and there is no true-up in the measurement of the share-based payment for differences between the expected and the actual outcome of non-vesting conditions. If all service conditions are met, then the share-based payment cost will be recognized even if the option holder does not receive the share-based payment due to a failure to meet the non-vesting condition. The expense in the consolidated statement of operations in relation to share options represents the product of the total number of options anticipated to vest and the fair value of those options; this amount is allocated to accounting periods on a straight-line basis over the vesting period. Share based payments, to the extent they relate to direct labour involved in development activities, are capitalised. The proceeds received net of any directly attributable transaction costs are credited to share capital (nominal value) and share premium when the options are exercised. The Group does not operate any cash-settled share-based payment schemes or share-based payment transactions with cash alternatives as defined in IFRS 2.
Government grants and financial support	xv) Government grants and financial support The Group received government-backed Covid-19 financial supports in the form of forgivable loans. Under IAS 20, Accounting for Government Grants Grants that compensate the Group for expenses incurred such as research and development, employment and training are recognised as income in the statement of operations on a systematic basis in the same periods in which the expenses are incurred. Grants that compensate the Group for the cost of an asset are recognised in the statement of operations on a systematic basis over the useful life of the asset. R&D tax credits claimed from tax authorities are credited to the taxation line in the consolidated statement of operations.
Revenue recognition	xvi) Revenue recognition Goods sold and services rendered The Group recognises revenue when it transfers control over a good or service to a customer. Revenue is recognised to the extent that it is probable that economic benefit will flow to the Group and the revenue can be measured. No revenue is recognised if there is uncertainty regarding recovery of the consideration due at the outset of the transaction. Revenue, including any amounts invoiced for shipping and handling costs, represents the value of goods and services supplied to external customers, net of discounts and rebates and excluding sales taxes. Revenue from products is generally recorded as of the date of shipment, consistent with typical ex-works shipment terms. Where the shipment terms do not permit revenue to be recognised as of the date of shipment, revenue is recognised when the Group has satisfied all of its performance obligations to the customer in accordance with the shipping terms. Some contracts oblige the Group to ship product to the customer ahead of the agreed payment schedule. For these shipments, a contract asset is recognised when control over the goods has transferred to the customer. The financing component is insignificant as invoicing for these shipments occurs within a short period of time after shipment has occurred and standard 30 day credit terms typically apply. The Group operates a licenced referenced laboratory in the US, which provides testing services to institutional customers and insurance companies. In the US, there are rules requiring all insurance companies to be billed the same amount per test. However, the amount that each insurance company pays for a particular test varies according to their own internal policies and this can typically be considerably less than the amount invoiced. We recognise lab services revenue for insurance companies by taking the invoiced amount and reducing it by an estimated percentage based on historical payment data. We review the percentage reduction annually based on the latest data. As a practical expedient, and in accordance with IFRS, we apply a portfolio approach to the insurance companies as they have similar characteristics. We judge that the effect on the financial statements of using a portfolio approach for the insurance companies will not differ materially from applying IFRS 15 to the individual contracts within that portfolio. Revenue from services rendered is recognised in the statement of operations in proportion to the stage of completion of the transaction at the balance sheet date. The Group leases instruments to customers typically as part of a bundled package. Where a contract has multiple performance obligations and its duration is greater than one year, the transaction price is allocated to the performance obligations in the contract by reference to their relative standalone selling prices. For contracts where control of the instrument is transferred to the customer, the fair value of the instrument is recognised as revenue at the commencement of the lease and is matched by the related cost of sale. Fair value is determined on the basis of standalone selling price. In the case where control of the instrument does not transfer to the customer, revenue is recognised on the basis of customer usage of the instrument. See also Note 1 (v). In obtaining these contracts, the Group incurs a number of incremental costs, such as sales bonus paid to sales staff commissions paid to distributors and royalty payments. As the amortisation period of these costs, if capitalised, would be less than one year, the Group makes use of the practical expedient in IFRS 15.94 and expenses them as they incur. A receivable is recognised when the goods are delivered as this is the point in time that the consideration is unconditional because only the passage of time is required before the payment is due. The Group’s obligation to provide a refund for faulty products under the standard warranty terms is recognised as a provision, see Note 22 for details. Other operating income Other operating income includes revenue generated from a transition service agreement between the Company and the purchaser of Fitzgerald Industries for the provision of bookkeeping and I.T. services. Other operating income also includes government-backed Covid-19 financial supports and government grant income. The accounting policy for this income is described in Note 1 (xv).
Employee benefits	xvii) Employee benefits Defined contribution plans The Group operates defined contribution schemes in various locations where its subsidiaries are based. Contributions to the defined contribution schemes are recognised in the statement of operations in the period in which the related service is received from the employee. Other long-term benefits Where employees participate in the Group’s other long-term benefit schemes (such as permanent health insurance schemes under which the scheme insures the employees), or where the Group contributes to insurance schemes for employees, the Group pays an annual fee to a service provider, and accordingly the Group expenses such payments as incurred. Termination benefits Termination benefits are recognised as an expense when the Group is demonstrably committed, without realistic possibility of withdrawal, to a formal detailed plan to either terminate employment before normal retirement date, or to provide termination benefits as a result of an offer made to encourage voluntary redundancy.
Foreign currency	xviii) Foreign currency A majority of the revenue of the Group is generated in US Dollars. The Group’s management has determined that the US Dollar is the primary currency of the economic environment in which the Company and its subsidiaries (with the exception of the Group’s subsidiaries in Brazil, Canada and Sweden) principally operate. Thus, the functional currency of the Company and its subsidiaries (other than the Brazilian, Canadian and Swedish subsidiaries) is the US Dollar. The functional currency of the Brazilian entity is the Brazilian Real, the functional currency of the Canadian subsidiary is the Canadian Dollar and the functional currency of the Swedish subsidiary is the Swedish Kroner. The presentation currency of the Company and Group is the US Dollar. Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the balance sheet date. The resulting gains and losses are included in the consolidated statement of operations. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. Results and cash flows of subsidiary undertakings, which have a functional currency other than the US Dollar, are translated into US Dollars at average exchange rates for the year, and the related balance sheets have been translated at the rates of exchange ruling on the balance sheet date. Any exchange differences arising from the translations are recognised in the currency translation reserve via the statement of changes in equity. Where Euro, Brazilian Real, Canadian Dollar or Swedish Kroner amounts have been referenced in this document, their corresponding US Dollar equivalent has also been included and these equivalents have been calculated with reference to the foreign exchange rates prevailing at December 31, 2023.
Hedging	xix) Hedging The activities of the Group expose it primarily to changes in foreign exchange rates and interest rates. The Group uses derivative financial instruments, from time to time, such as forward foreign exchange contracts to hedge these exposures. The Group enters into forward contracts to sell US Dollars forward for Euro. The principal exchange risk identified by the Group is with respect to fluctuations in the Euro as a substantial portion of its expenses are denominated in Euro but its revenues are primarily denominated in US Dollars. Trinity Biotech monitors its exposure to foreign currency movements and may use these forward contracts as cash flow hedging instruments whose objective is to cover a portion of this Euro expense. At the inception of a hedging transaction entailing the use of derivatives, the Group documents the relationship between the hedged item and the hedging instrument together with its risk management objective and the strategy underlying the proposed transaction. The Group also documents its quarterly assessment of the effectiveness of the hedge in offsetting movements in the cash flows of the hedged items. Derivative financial instruments are recognised at fair value. Where derivatives do not fulfil the criteria for hedge accounting, they are classified as held-for-trading and changes in fair values are reported in the statement of operations. The fair value of forward exchange contracts is calculated by reference to current forward exchange rates for contracts with similar maturity profiles and equates to the current market price at the balance sheet date. The portion of the gain or loss on a hedging instrument that is deemed to be an effective cash flow hedge is recognised directly in the hedging reserve in equity and the ineffective portion is recognised in the statement of operations. As the forward contracts are exercised the net cumulative gain or loss recognised in the hedging reserve is transferred to the statement of operations and reflected in the same line as the hedged item.
Exchangeable notes and derivative financial instruments	xx) Exchangeable notes and derivative financial instruments The Company’s exchangeable notes are treated as a host debt instrument with embedded derivatives attached. On initial recognition, the host debt instrument is recognised at the residual value of the total net proceeds of the bond issue less fair value of the embedded derivatives. Subsequently, the host debt instrument is measured at amortised cost using the effective interest rate method. The embedded derivatives are initially recognised at fair value and are restated at their fair value at each reporting date. The fair value changes of the embedded derivatives are recognised in the consolidated statement of operations, except for changes in fair value related to the Group’s own credit risk, which are recorded in the statement of comprehensive income. Where the exchangeable notes are redeemed early or repurchased in a way that does not alter the original conversion privileges, the consideration paid is allocated to the respective components and the amount of any gain or loss is recognised in the consolidated statement of operations.
Senior secured term loan	xxi) Senior secured term loan The senior secured term loan is initially recorded at the fair value of the consideration received net of: a) directly attributable transaction costs, b) the fair value at the date of issue of the warrants issued to the lender (see Note 1xxii) and c) the fair value of the option to prepay the loan at the date of issue (see Note 1xxii). Subsequent to initial recognition, the term loan is measured at amortised cost employing the effective interest methodology. Borrowing costs, including any penalties for early settlement of the loan, are recognised as an expense in the period in which they are incurred.
Warrants and loan prepayment option	xxii) Warrants and loan prepayment option The Company has issued warrants to third parties. A warrant contract might be accounted for as an equity instrument or a financial liability under IFRS depending on the terms of a warrant. A warrant contract that will or might be settled by an entity by delivering a fixed number of its own equity instruments, in exchange for a fixed amount of cash or another financial asset, is an equity instrument. As Perceptive has the option to choose a cashless exercise option, the Company will have to deliver a variable number of ADS, since the number of shares will vary depending on the ADS traded price. Even though the cashless exercise option is economically comparable to the cash exercise option, the fact that the Company will issue a variable number of shares under the cashless exercise option results in one settlement alternative violating the ‘fixed for fixed’ requirement. The warrant contract therefore meets the definition of a financial liability and given the value of the warrant changes in response to the price of the Company’s ADS, with no initial investment and settlement occurring in the future it meets the definition of a derivative liability under IFRS 9. The warrant is issued in a separate contract, is transferable independently of the term loan and can be exercised while the term loan remains outstanding. Therefore, the warrant is a separate instrument to the term loan. The warrant contracts are initially recognised as a derivative liability at fair value and subsequently measured at fair value at each reporting period with any changes recognised in the consolidated statement of operations. The Company has the option to prepay the senior secured term loan in whole or in part for an amount equal to the principal, accrued interest and prepayment premium. In accordance with IFRS 9, this option is separated from the term loan and is initially recognised as a derivative asset at fair value and subsequently measured at fair value at each reporting period with any changes recognised in the consolidated statement of operations.
Convertible Note	xxiii) Convertible Note The convertible note is accounted for as a compound financial instrument containing both an equity and liability element. The convertible note has a contractual obligation to deliver cash on redemption equal to the principal amount plus accrued interest and therefore has a liability component in line with the definition of a financial liability in IAS 32. The convertible loan note also has a conversion feature where it mandatorily converts into ADS if the volume weighted average price of the Company’s ADSs is at a certain price for any five consecutive NASDAQ trading days or any other time at the discretion of the Noteholder. Where a derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity's own equity instruments, the conversion feature represents an equity component of the convertible note. The equity component is measured as the residual amount that results from deducting the fair value of the liability component from the initial carrying amount of the instrument as a whole. There is no remeasurement of the equity element following initial recognition. The debt component is accounted for at amortised cost employing the effective interest methodology.
Segment reporting	xxiv) Segment reporting Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker. The chief operating decision-maker, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Board of Directors.
Tax (current and deferred)	xxv) Tax (current and deferred) Income tax on the profit or loss for the year comprises current and deferred tax. Income tax is recognised in the consolidated statement of operations except to the extent that it relates to items recognised directly in equity, in which case it is recognised in equity. Current tax represents the expected tax payable or recoverable on the taxable profit for the year using tax rates enacted or substantively enacted at the balance sheet date in the countries where the company and its subsidiaries operate and generate income and taking into account any adjustments stemming from prior years. Deferred tax is provided on the basis of the balance sheet liability method on all temporary differences at the balance sheet date which is defined as the difference between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Deferred tax assets and liabilities are not subject to discounting and are measured at the tax rates that are anticipated to apply in the period in which the asset is realised or the liability is settled based on tax rates and tax laws that have been enacted or substantively enacted at the balance sheet date. Deferred tax assets are recognised when it is probable that future taxable profits will be available to utilize the associated losses or temporary differences. The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of assets and liabilities. Deferred tax assets and liabilities are recognised for all temporary differences (that is, differences between the carrying amount of the asset or liability and its tax base) with the exception of the following: i. Where the deferred tax liability arises from goodwill not deductible for tax purposes or the initial recognition of an asset or a liability in a transaction that is not a business combination and affects neither the accounting profit nor the taxable profit or loss at the time of the transaction; and ii. Where, in respect of temporary differences associated with investments in subsidiary undertakings, the timing of the reversal of the temporary difference is subject to control and it is probable that the temporary difference will not reverse in the foreseeable future. Where goodwill is tax deductible, a deferred tax liability is not recognised on initial recognition of goodwill. It is recognised subsequently for the taxable temporary difference which arises when the goodwill is amortised for tax with no corresponding adjustment to the carrying value of the goodwill. The carrying amounts of deferred tax assets are subject to review at each balance sheet date and are derecognised to the extent that future taxable profits are considered to be inadequate to allow all or part of any deferred tax asset to be utilised.
Provisions and contingent liabilities	xxvi) Provisions and contingent liabilities A provision is recognised in the balance sheet when the Group has a present legal or constructive obligation because of a past event, and it is probable that an outflow of economic benefits will be required to settle the obligation. The status of any significant claim and legal proceeding in which the Group is involved is reviewed by management on a periodic basis and the Group’s potential financial exposure is assessed. If the potential loss from any claim or legal proceeding is considered probable, and the amount can be reliably estimated, a liability is recognised for the estimated loss. Due to the uncertainties inherent in such matters, the related provisions are based on the best information available at the time. As additional information becomes available on pending claims, the potential liability is reassessed and revisions are made to the amounts accrued as appropriate. Such revisions in the judgments and estimates of the potential liabilities could have an impact on the results of operations and financial position of the Group in future accounting periods.
Cost of sales	xxvii) Cost of sales Cost of sales comprises product cost including manufacturing and payroll costs, quality control, shipping, handling, and packaging costs and the cost of services provided.
Finance income and costs	xxviii) Finance income and costs Financing expenses comprise interest costs payable on senior secured term loan, convertible note, leases and exchangeable notes along with non-recurring financing expenses such as penalty for early settlement of term loan and loss on disposal of exchangeable notes. Interest payable on finance leases is allocated to each period during the lease term so as to produce a constant periodic rate of interest on the remaining balance of the liability. Financing expenses also includes the financing element of long term liabilities which have been discounted. Finance income includes interest income on deposits and is recognised in the consolidated statement of operations as it accrues, using the effective interest method. Finance income also includes fair value adjustments for derivative assets and liabilities related to the senior secured term loan and to embedded derivatives associated with exchangeable notes.
Treasury shares	xxix) Treasury shares When the Group purchases its
Equity	xxx) Equity Share capital represents the nominal (par) value of shares that have been issued. Share premium includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium, net of any related income tax benefits.
Profit or loss from discontinued operations	xxxi) Profit or loss from discontinued operations A discontinued operation is a component of the Group that either has been disposed of or is classified as held for sale. Profit or loss from discontinued operations comprises the post-tax profit or loss of discontinued operations and the post-tax gain or loss resulting from the measurement and disposal of assets classified as held for sale and any gain or loss on disposal.
Fair values	xxxii) Fair values For financial reporting purposes, fair value measurements are categorized into Level 1, 2 or 3 based on the degree to which inputs to the fair value measurements are observable and the significance of the inputs to the fair value measurement in its entirety, which are described as follows: Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities Level 2: valuation techniques for which the lowest level of inputs which have a significant effect on the recorded fair value are observable, either directly or indirectly Level 3: valuation techniques for which the lowest level of inputs that have a significant effect on the recorded fair value are not based on observable market data
New IFRS Standards adopted as of January 1, 2022	xxxiii) New IFRS Standards The standards and amendments that are issued, but not yet effective, up to the date of issuance of the Company’s financial statements that the Company reasonably expects that will have an impact on its disclosures, financial position or performance when applied at a future date, are disclosed below. The Company intends to adopt these standards, if applicable, when they become effective. • Classification of Liabilities as Current or Non-current (Amendments to IAS 1), effective from 1 January 2024 • Lease Liability in a Sale and Leaseback (Amendments to IFRS 16), effective from 1 January 2024 • Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7), effective from 1 January 2024 • Non-current Liabilities with Covenants (Amendments to IAS 1), effective from 1 January 2024 • General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1), effective from 1 January 2024 • Climate-related Disclosures (IFRS S2), effective from 1 January 2024 • Lack of Exchangeability (Amendments to IAS 21), effective from 1 January 2025 The Company is currently assessing the impact of the new standards and amendments on the Company’s accounting policy disclosure.
Standards, amendments and interpretations to existing IFRS Standards that are not yet effective	xxxiv) Standards, amendments and interpretations to existing IFRS Standards that are not yet effective At the date of authorisation of these financial statements, several new, but not yet effective, Standards and amendments to existing Standards, and interpretations have been published by the IASB or IFRIC. None of these Standards or amendments to existing Standards have been adopted early by the Group and no interpretations have been issued that are applicable and need to be taken into consideration by the Group at either reporting date. Management anticipates that all relevant pronouncements will be adopted for the first period beginning on or after the effective date of the pronouncement. New Standards, amendments and Interpretations not adopted in the current year have not been disclosed as they are not expected to have a material impact on the Group’s consolidated financial statements.

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of operating segments [abstract]
Schedule of Revenue by Geographical Area Based on Location of Assets	Revenue Americas Rest of World Ireland Eliminations Total Year ended December 31, 2023 US$‘000 US$‘000 US$’000 US$‘000 Revenue from external customers 44,984 11,848 - 56,832 Inter-segment revenue 21,867 872 (22,739 ) - Total revenue 66,851 12,720 (22,739 ) 56,832 Revenue Americas Rest of World Ireland Eliminations Total Year ended December 31, 2022 US$‘000 US$‘000 US$’000 US$‘000 Revenue from external customers 50,508 12,013 - 62,521 Inter-segment revenue 26,110 828 (26,938 ) - Total revenue 76,618 12,841 (26,938 ) 62,521 Revenue Americas Rest of World Ireland Eliminations Total Year ended December 31, 2021 US$‘000 US$‘000 US$’000 US$‘000 Revenue from external customers 67,249 13,900 - 81,149 Inter-segment revenue 49,059 2,517 (51,576 ) - Total revenue 116,308 16,417 (51,576 ) 81,149
Schedule of Revenue by Customers' Geographical Area	Revenue December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Americas 32,282 35,557 52,779 Asia / Africa 18,909 20,401 21,402 Europe (including Ireland) * 5,641 6,563 6,968 56,832 62,521 81,149 * Revenue from customers in Ireland is not disclosed separately due to the immateriality of these revenues.
Schedule of Revenue by Major Product Group	Revenue December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Clinical laboratory goods 42,288 46,036 62,884 Clinical laboratory services 5,453 7,272 7,928 Point-of-care 9,091 9,213 10,337 56,832 62,521 81,149
Schedule of Amount Relating From Revenue	Revenue December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Revenue from contracts with customers 56,832 62,521 81,149 56,832 62,521 81,149
Schedule of Revenue Derives From Transfer of Goods and Services	Timing of revenue recognition Americas Rest of World Ireland Total Year ended December 31, 2023 US$‘000 US$‘000 US$‘000 At a point in time 44,692 11,848 56,540 Over time 292 - 292 Total 44,984 11,848 56,832 Timing of revenue recognition Americas Rest of World Ireland Total Year ended December 31, 2022 US$‘000 US$‘000 US$‘000 At a point in time 50,174 12,013 62,187 Over time 334 - 334 Total 50,508 12,013 62,521 Timing of revenue recognition Americas Rest of World Ireland Total Year ended December 31, 2021 US$‘000 US$‘000 US$‘000 At a point in time 66,806 13,900 80,706 Over time 443 - 443 Total 67,249 13,900 81,149 Timing of revenue recognition Americas Asia / Africa Europe Total Year ended December 31, 2023 US$‘000 US$‘000 US$‘000 US$‘000 At a point in time 31,990 18,909 5,641 56,540 Over time 292 - - 292 Total 32,282 18,909 5,641 56,832 Timing of revenue recognition Americas Asia / Africa Europe Total Year ended December 31, 2022 US$‘000 US$‘000 US$‘000 US$‘000 At a point in time 35,223 20,401 6,563 62,187 Over time 334 - - 334 Total 35,557 20,401 6,563 62,521 Timing of revenue recognition Americas Asia / Africa Europe Total Year ended December 31, 2021 US$‘000 US$‘000 US$‘000 US$‘000 At a point in time 52,336 21,402 6,968 80,706 Over time 443 - - 443 Total 52,779 21,402 6,968 81,149
Schedule of Segment Results by Geographical Area	Rest of World Americas Ireland Other Total Year ended December 31, 2023 US$‘000 US$‘000 US$‘000 US$‘000 Result before impairment and unallocated expenses (4,365 ) (7,886 ) (104 ) (12,355 ) Impairment charges (11,105 ) - - (11,105 ) Result after impairment (15,470 ) (7,886 ) (104 ) (23,460 ) Unallocated expenses * (3,585 ) Operating loss (27,045 ) Net financing expense (Note 6) (9,882 ) Loss before tax (36,927 ) Income tax credit (Note 7) 59 Loss for the year on continuing operations (36,868 ) Profit for the year on discontinued operations (Note 8) 12,850 Loss for the year (24,018 ) Rest of World Americas Ireland Other Total Year ended December 31, 2022 US$‘000 US$‘000 US$‘000 US$‘000 Result before impairment and unallocated expenses (5,892 ) (5,112 ) (33 ) (11,037 ) Impairment charges (2,331 ) (3,508 ) - (5,839 ) Result after impairment (8,223 ) (8,620 ) (33 ) (16,876 ) Unallocated expenses * (2,473 ) Operating loss (19,349 ) Net financing expense (Note 6) (24,431 ) Loss before tax (43,780 ) Income tax charge (Note 7) 194 Loss for the year on continuing operations (43,586 ) Profit for the year on discontinued operations (Note 8) 2,577 Loss for the year (41,009 ) Rest of World Americas Ireland Other Total Year ended December 31, 2021 US$‘000 US$‘000 US$‘000 US$‘000 Result before impairment and unallocated expenses 9,276 2,397 (12 ) 11,661 Impairment (6,088 ) (856 ) - (6,944 ) Result after impairment 3,188 1,541 (12 ) 4,717 Unallocated expenses * (779 ) Operating profit 3,938 Net financing expense (Note 6) (5,862 ) Loss before tax (1,924 ) Income tax credit (Note 7) 74 Loss for the year on continuing operations (1,850 ) Profit for the year on discontinued operations (Note 8) 2,725 Profit for the year 875 * Unallocated expenses represent head office general and administration costs of the Group, which cannot be allocated to the results of any specific geographical area.
Schedule of Segment Assets and Segment Liabilities by Geographical Area	Rest of World Americas Ireland Other Total As at December 31, 2023 US$‘000 US$‘000 US$‘000 US$‘000 Assets and liabilities Segment assets 26,230 26,023 - 52,253 Unallocated assets: Income tax assets (current and deferred) 3,491 Cash and cash equivalents and short-term investments 3,691 Total assets as reported in the Group balance sheet 59,435 Segment liabilities 49,398 31,387 20 80,805 Unallocated liabilities: Income tax liabilities (current and deferred) 2,579 Total liabilities as reported in the Group balance sheet 83,384 Rest of World Americas Ireland Other Total As at December 31, 2022 US$‘000 US$‘000 US$‘000 US$‘000 Assets and liabilities Segment assets 41,779 37,695 - 79,474 Unallocated assets: Income tax assets (current and deferred) 6,052 Cash and cash equivalents and short-term investments 6,578 Total assets as reported in the Group balance sheet 92,104 Segment liabilities 58,307 30,845 42 89,194 Unallocated liabilities: Income tax liabilities (current and deferred) 5,086 Total liabilities as reported in the Group balance sheet 94,280
Schedule of Long-Lived Assets	December 31, 2023 US$‘000 December 31, 2022 US$‘000 Rest of World – Ireland 12,448 21,180 Americas 5,793 19,910 18,241 41,090
Schedule of Depreciation and Amortisation by Geographical Area	December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Depreciation: Rest of World – Ireland 162 123 159 Americas 668 1,282 1,662 830 1,405 1,821 Amortisation: Rest of World – Ireland 458 89 51 Americas 487 800 848 945 889 899
Schedule of Interest Income and Interest Expense by Geographical Area	December 31, 2023 US$‘000 December 31, 2022 December 31, 2021 Rest of World – Ireland 1,650 632 1,072 Americas 419 1,123 28 2,069 1,755 1,100
Schedule of Taxation Expense by Geographical Area	December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Rest of World – Ireland (385 ) 286 436 Rest of World – Other (235 ) (4 ) (2 ) Americas 679 (88 ) (360 ) 59 194 74
Schedule of Capital Expenditure by Geographical Area	December 31 2023 US$‘000 December 31, 2022 US$‘000 Rest of World – Ireland 251 2,443 Rest of World – Other - - Americas 2,547 4,370 2,798 6,813

EMPLOYMENT (Tables)

EMPLOYMENT (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of analysis of single amount of discontinued operations [line items]
Schedule of Persons Employed by the Group in the Financial Year	December 31, 2023 December 31, 2022 December 31, 2021 Research and development 23 26 25 Administration and sales 99 105 119 Manufacturing and quality 258 253 318 380 384 462
Schedule of Employment Costs	December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Wages and salaries 23,718 22,364 25,320 Social welfare costs 2,061 1,965 2,346 Pension costs 508 347 351 Share-based payments 2,069 1,755 1,100 Restructuring cost 485 274 270 28,841 26,705 29,387
Discontinued operations [member]
Disclosure of analysis of single amount of discontinued operations [line items]
Schedule of Employment Costs	December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Wages and salaries 24,343 23,608 26,561 Social welfare costs 2,097 2,036 2,403 Pension costs 510 352 352 Share-based payments 2,069 1,755 1,100 Restructuring cost 485 274 270 29,504 28,025 30,686

OTHER OPERATING INCOME (Tables)

OTHER OPERATING INCOME (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of other operating income [Abstract]
Schedule of Other Operating Income	December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Other income 138 - - Rental income from premises 3 3 4 Government supports - COVID-19 - 7 4,424 Government grants - 333 - 141 343 4,428

IMPAIRMENT CHARGES (Tables)

IMPAIRMENT CHARGES (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of impairment charges and inventory provisioning [Abstract]
Schedule of Impairment Charges and Inventory Provisioning	December 31, December 31, December 31, 2023 2022 2021 US$’000 US$’000 US$’000 Selling, general & administration expenses Impairment of PP&E (Note 11) 3,772 733 2,508 Impairment of goodwill and other intangible assets (Note 12) 5,833 4,624 3,853 Impairment of prepayments (Note 17) - 482 583 Impairment of financial assets (Note 13) 1,500 - - Total impairment loss 11,105 5,839 6,944

FINANCIAL INCOME AND EXPENSES (

FINANCIAL INCOME AND EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure Of Financing Income Expenses Net Abstract
Schedule of Financial Income and Expenses	December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Financial income: Non-cash financial income 1,171 303 1,220 Interest income - - 3 1,171 303 1,223 Financial expense: Interest on leases (Note 28) (624 ) (647 ) (803 ) Loss on disposal of exchangeable notes (Note 23, 28) - (9,678 ) - Penalty for early partial settlement of senior secured term loan (Note 23) (905 ) (3,450 ) - Cash interest payable on senior secured term loan (7,289 ) (7,039 ) - Cash interest payable on convertible note (300 ) (199 ) - Cash interest on exchangeable notes (8 ) (296 ) (3,996 ) Loan origination costs - - (1,638 ) Non-cash interest on exchangeable notes - (84 ) (648 ) Non-cash interest on senior secured term loan (1,131 ) (2,772 ) - Non-cash interest on convertible note (796 ) (495 ) - Non-cash financial expense - (74 ) - (11,053 ) (24,734 ) (7,085 ) Net financing expense (9,882 ) (24,431 ) (5,862 )

INCOME TAX CREDIT (Tables)

INCOME TAX CREDIT (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of income tax credit [Abstract]
Schedule of Charge for Tax	December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Current tax expense/(credit) Irish Corporation tax - (336 ) (520 ) Foreign taxes (a) 462 (5 ) 296 Adjustment in respect of prior years (198 ) 61 113 Total current tax expense/(credit) 264 (280 ) (111 ) Deferred tax credit Origination and reversal of temporary differences (see Note 14) (547 ) 324 620 Origination and reversal of net operating losses (see Note 14) 224 (238 ) (583 ) Total deferred tax (credit)/charge (323 ) 86 37 Total income tax credit on continuing operations in statement of operations (59 ) (194 ) (74 ) Tax charge/(credit) on discontinued operations (see Note 8) - 2 (92 ) Total tax credit (59 ) (192 ) (166 ) (a) In 2023, the foreign taxes relate primarily to Luxembourg and Canada. (b) In 2023, there was a deferred tax charge of US$174,000 (2022: charge of US$109,000) (2021: charge of US$18,000) recognised in respect of Ireland and a deferred tax credit of US$497,000 (2022: credit of US$26,000) (2021: credit of US$81,000) recognised in respect of overseas tax jurisdictions.
Schedule of Overseas Tax Jurisdictions	Effective tax rate December 31, 2023 December 31, 2022 December 31, 2021 Loss before taxation – continuing operations (US$‘000) (36,927 ) (43,780 ) (1,924 ) As a percentage of loss before tax: Current tax % (0.72) % (0.64) % (5.77) % Total (current and deferred) % (0.16) % (0.44) % (3.85) %
Schedule of Statutory Tax Rate	December 31, 2023 December 31, 2022 December 31, 2021 Irish corporation tax (12.5) % (12.5) % (12.5) % Effect of current year net operating losses and temporary differences for which no deferred tax asset was recognised (a) 17.19 % 10.97 % 19.41 % Effect of tax rates on overseas earnings (7.82) % (7.30) % (0.09) % Effect of Irish income taxable at higher tax rate 2.62 % 3.93 % 38.60 % Adjustments in respect of prior years (0.53) % 0.14 % 5.93 % R&D tax credits - (0.75) % (30.99) % Other items (b) 0.88 % 5.07 % (16.51) % Effective tax rate (0.16) % (0.44) % (3.85) % (a) No deferred tax asset was recognised because there was no reversing deferred tax liability in the same jurisdiction reversing in the same period and insufficient future projected taxable income in the same jurisdiction. (b) Other items comprise items not chargeable to tax and expenses not deductible for tax purposes. In 2022, other items mainly related to the loss on disposal of the exchangeable notes which was non-recurring. In 2021 other items mainly related to the US$4.4 million income from the Paycheck Protection Program loans which was not chargeable for tax purposes. There was no Paycheck Protection Program income in 2023 or 2022.
Schedule of Unrecognised Deferred Tax Assets	December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Rest of World – Ireland (12,922 ) (22,354 ) (813 ) Rest of World – Other (104 ) (33 ) 3,939 Americas (23,901 ) (21,393 ) (5,050 ) (36,927 ) (43,780 ) (1,924 )
Schedule of (Loss)/Profit Before Taxes	December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Rest of World – Ireland 69,851 62,731 68,132 Rest of World – Other 52,511 448 1,000 Americas 13,840 12,778 4,761 136,202 75,957 73,893
Schedule of Unutilised Net Operating Losses	December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Rest of World – Ireland – unused tax losses 8,464 7,489 9,272 Rest of World – Other – unused tax losses 14,701 124 279 Americas – unused tax losses 3,395 3,163 5,891 Americas – unused tax credits 5,806 4,658 3,368 Unrecognised deferred tax asset 32,366 15,434 18,810

PROFIT FOR THE YEAR ON DISCON_2

PROFIT FOR THE YEAR ON DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of loss on discontinued operations [Abstract]
Schedule of Operating Profit For The Discontinued Operations	December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Revenue 2,784 12,258 11,817 Operating expenses (2,652 ) (9,679 ) (9,142 ) Closure provision - - (42 ) Tax (expense)/credit - (2 ) 92 Profit from operating activities 132 2,577 2,725 Gain on sale of discontinued operations 12,718 - - Profit for the year from discontinued operations 12,850 2,577 2,725
Schedule of Net Cashflows Generated From Discontinued Operations	US$’000 Cash received from sale of the discontinued operations net of transaction costs 28,935 Cash sold as a part of discontinued operations (775 ) Net cash inflow on date of disposal 28,160
Schedule of Assets and Liabilities Disposed	US$’000 Property plant & equipment 103 Goodwill and intangible assets 14,123 Inventory 1,160 Cash 775 Trade and other receivables 1,309 Trade and other payables (864 ) Lease liabilities (106 ) Current Corporation tax (2 ) Deferred tax liability (195 ) Total net assets disposed 16,303
Schedule of Earnings Per ADS for Discontinued Operations	December 31, 2023 December 31, 2022 December 31, 2021 Basic earnings per ‘A’ share (US Dollars) – discontinued operations 0.08 0.02 0.03 Diluted earnings per ‘A’ share (US Dollars) – discontinued operations 0.07 0.02 0.03 December 31, 2023 December 31, 2022 December 31, 2021 Basic earnings per ADS (US Dollars) – discontinued operations 1.68 0.38 0.65 Diluted earnings per ADS (US Dollars) – discontinued operations 1.44 0.33 0.51
Schedule of Cash Flows Attributable to Discontinued Operations	December 31, December 31, December 31, US$000 US$000 US$000 Cash (outflow)/inflow from operating activities (177 ) 3,798 5,140 Cash inflow from investing activities 28,160 - - Cash (outflow)/inflow from financing activities - (10,800 ) 104

LOSS BEFORE TAX (Tables)

LOSS BEFORE TAX (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of loss profit before tax [Abstract]
Schedule of Loss Before Tax	December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Directors’ emoluments (including non- executive directors): Remuneration 2,058 1,639 1,391 Pension 26 24 24 Share based payments 1,601 1,707 986 Auditor’s remuneration Audit fees 861 888 580 Tax fees 407 89 77 Depreciation (Note 11) 1 830 1,405 1,821 Amortisation (Note 12) 945 889 899 Loss/(profit) on the disposal of property, plant and equipment - 2 (1 ) Net foreign exchange differences 336 (1,210 ) (789 ) 1

(LOSS)_EARNINGS PER SHARE (Tab

(LOSS)/EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings per share [abstract]
Schedule of Basic Earnings Per Ordinary Share	December 31, December 31, December 31, ‘A’ ordinary shares 153,099,405 134,939,327 83,606,810 Basic (loss)/earnings per share denominator 153,099,405 134,939,327 83,606,810 Reconciliation to weighted average (loss)/earnings per share denominator: Number of ‘A’ ordinary shares at January 1 (Note 19) 164,985,882 96,162,410 96,162,410 Weighted average number of ‘A’ ordinary shares issued during the year* 669,123 51,332,517 - Weighted average number of treasury shares (12,555,600 ) (12,555,600 ) (12,555,600 ) Basic (loss)/earnings per share denominator 153,099,405 134,939,327 83,606,810 * The weighted average number of shares issued during the year is calculated by taking the number of shares issued multiplied by the number of days in the year each share is in issue, divided by 365 days.
Schedule of Diluted Earnings Per Ordinary Share	December 31, 2023 December 31, 2022 December 31, 2021 Potentially Dilutive Instruments: Issuable on exercise of options (Note 20) 186,908 2,752,153 4,648,586 Issuable on exercise of warrants to Perceptive (Note 23) - - - Issuable on conversion of Exchangeable notes (Note 23) 38,391 1,436,463 18,263,254 Issuable on conversion of Convertible notes (Note 23) 24,691,358 16,370,709 - Total number of potentially dilutive instruments excluded from the weighted average number of ‘A’ ordinary shares in calculating dilutive (loss)/earnings per ‘A’ ordinary share 24,916,657 20,559,325 22,911,840
Schedule of Basic Earning Per ADS	December 31, 2023 December 31, 2022 December 31, 2021 ADS 7,654,970 6,746,966 4,180,340 Basic (loss)/earnings per ADS denominator 7,654,970 6,746,966 4,180,340 Reconciliation to weighted average (loss)/earnings per ADS denominator: Number of ADS at January 1 (Note 19) 8,249,294 4,808,120 4,808,120 Weighted average number of shares issued during the year* 33,456 2,566,626 - Weighted average number of treasury shares (627,780 ) (627,780 ) (627,780 ) Basic (loss)/earnings per ADS denominator 7,654,970 6,746,966 4,180,340 * The weighted average number of ADSs issued during the year is calculated by taking the number of ADSs issued multiplied by the number of days in the year each share is in issue, divided by 365 days.
Schedule of Diluted Earning Per ADS	December 31, 2023 December 31, 2022 December 31, 2021 Potentially Dilutive Instruments: Issuable on exercise of options (Note 20) 9,345 137,608 232,429 Issuable on exercise of warrants to Perceptive (Note 23) - - - Issuable on conversion of Exchangeable notes (Note 23) 1,920 71,823 913,163 Issuable on conversion of Convertible notes (Note 23) 1,234,568 818,535 - Total number of potentially dilutive instruments excluded from the weighted average number of ADS in calculating dilutive (loss)/earnings per ADS 1,245,833 1,027,966 1,145,592

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about property, plant and equipment [abstract]
Schedule of Property, Plant and Equipment	Land & Buildings US$‘000 Leasehold Improvements US$‘000 Computer & Office Equipment US$‘000 Plant & Equipment US$‘000 Total US$‘000 Cost At January 1, 2022 24,334 2,592 4,200 32,337 63,463 Additions 379 93 362 1,100 1,934 Disposals or retirements - - (25 ) (42 ) (67 ) Reallocations/ reclassifications - - (2 ) 2 - Exchange adjustments (31 ) 16 5 286 276 At December 31, 2022 24,682 2,701 4,540 33,683 65,606 At January 1, 2023 24,682 2,701 4,540 33,683 65,606 Additions 55 87 173 596 911 Disposals or retirements (480 ) (40 ) (115 ) (220 ) (855 ) Reallocations/ reclassifications - (8 ) 8 - - Exchange adjustments 11 20 6 370 407 At December 31, 2023 24,268 2,760 4,612 34,429 66,069 Accumulated depreciation and Impairment losses At January 1, 2022 (21,432 ) (2,131 ) (3,950 ) (30,032 ) (57,545 ) Charge for the year (414 ) (133 ) (214 ) (649 ) (1,410 ) Disposals or retirements - - 22 43 65 Impairment losses (48 ) (4 ) (31 ) (650 ) (733 ) Exchange adjustments 9 (16 ) (5 ) (289 ) (301 ) At December 31, 2022 (21,885 ) (2,284 ) (4,178 ) (31,577 ) (59,924 ) At January 1, 2023 (21,885 ) (2,284 ) (4,178 ) (31,577 ) (59,924 ) Charge for the year (272 ) (64 ) (178 ) (317 ) (831 ) Disposals or retirements 385 38 115 213 751 Impairment losses (2,246 ) (339 ) (101 ) (1,086 ) (3,772 ) Exchange adjustments (4 ) (20 ) (7 ) (370 ) (401 ) At December 31, 2023 (24,022 ) (2,669 ) (4,349 ) (33,137 ) (64,177 ) Carrying amounts At December 31, 2023 246 91 263 1,292 1,892 At December 31, 2022 2,797 417 362 2,106 5,682
Schedule of Right-of-use assets	Carrying amount Depreciation Impairment At December 31, 2023 Year ended December 31, 2023 Year ended December 31, 2023 US$000 US$000 US$000 Buildings 229 (196 ) (1,930 ) Computer equipment 166 (51 ) - Plant and Equipment, vehicles - (26 ) (86 ) 395 (273 ) (2,016 ) Carrying amount Depreciation Impairment At December 31, 2022 Year ended December 31, 2022 Year ended December 31, 2022 US$000 US$000 US$000 Buildings 2,482 (398 ) (48 ) Computer equipment 217 (40 ) - Plant and Equipment, vehicles - (17 ) (200 ) 2,699 (455 ) (248 )
Schedule of Income From Sub-Letting Right-of-Use Buildings	Right-of-Use assets at 31 December 2023 No. of Right-of-Use leased assets Range of remaining term in years Average remaining lease term (years) No. of Leases with extension options No. of Leases with options to purchase No. of leases with variable payments linked to index No. of leases with termination options Building 7 1 to 10 5 1 - - - Vehicle 22 1 to 3 2 - 22 - 22 I.T. and office equipment 5 3 3 - - - - Right-of-Use assets at 31 December 2022 No. of Right-of-Use leased assets Range of remaining erm in years Average remaining lease term (years) No. of Leases with extension options No. of Leases with options to purchase No. of leases with variable payments linked to index No. of leases with termination options Building 9 1 to 11 5 2 - - - Vehicle 20 0.4 to 3 2 - 20 - 20 I.T. and office equipment 5 4 4 - - - -

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure Of Goodwill And Intangible Assets [Abstract]
Schedule of Goodwill and Intangible Assets	Goodwill US$‘000 Development costs US$‘000 Patents and licenses US$‘000 Other US$‘000 Total US$‘000 Cost At January 1, 2022 79,182 121,173 8,707 33,198 242,260 Additions 4,475 22 382 4,879 Exchange adjustments - (64 ) - - (64 ) At December 31, 2022 79,182 125,584 8,729 33,580 247,075 At January 1, 2023 79,182 125,584 8,729 33,580 247,075 Additions - 1,758 19 110 1,887 Disposals or retirements (12,591 ) - - (14,488 ) (27,079 ) Reclassifications 54 - (54 ) - - Exchange adjustments - 23 - - 23 At December 31, 2023 66,645 127,365 8,694 19,202 221,906 Accumulated amortisation and Impairment losses At January 1, 2022 (66,645 ) (103,494 ) (8,561 ) (27,579 ) (206,279 ) Charge for the year (479 ) (9 ) (435 ) (923 ) Impairment losses - (4,623 ) - (1 ) (4,624 ) Exchange adjustments - 20 - - 20 At December 31, 2022 (66,645 ) (108,576 ) (8,570 ) (28,015 ) (211,806 ) At January 1, 2023 (66,645 ) (108,576 ) (8,570 ) (28,015 ) (211,806 ) Charge for the year - (753 ) 30 (223 ) (946 ) Disposals or retirements - - - 12,956 12,956 Impairment losses - (2,926 ) (9 ) (2,898 ) (5,833 ) Exchange adjustments - (7 ) - - (7 ) At December 31, 2023 (66,645 ) (112,262 ) (8,549 ) (18,180 ) (205,636 ) Carrying amounts At December 31, 2023 - 15,103 145 1,022 16,270 At December 31, 2022 12,537 17,008 159 5,565 35,269
Schedule of Principal Development Projects	Product Name 2023 US$’000 2022 US$’000 Premier Instruments for A1c and haemoglobinopathies 1,669 1,904 COVID-19 tests - 1,378 Mid-tier haemoglobins instrument 51 484 HIV screening rapid test 6 379 Tri-stat point-of-care instrument - 163 Other projects 32 167 Total capitalised development costs 1,758 4,475
Schedule of Impairment Loss Recorded on Discontinued Assets	December 31, 2023 December 31, 2022 US$’000 US$’000 Immco Diagnostics inc. 9,331 - Trinity Biotech Manufacturing Limited (Note 13) 1,500 3,599 Trinity Biotech Do Brasil 274 454 Primus Corp - 1,024 Clark Laboratories Inc. - 407 Biopool US Inc. - 355 Total impairment loss 11,105 5,839
Schedule of Impairment Loss for Each Class of Asset	December 31, 2023 December 31, 2022 US$’000 US$’000 Goodwill and other intangible assets 5,833 4,624 Property, plant and equipment (see Note 11) 3,772 733 Financial assets (see Note 13) 1,500 - Prepayments (see Note 17) - 482 Total impairment loss 11,105 5,839
Schedule of Specific Asset Impairment Charges	Asset name Entity 2022 Rapid COVID-19 antigen test Trinity Biotech Manufacturing Ltd 2,214 Autoimmune smart reader Trinity Biotech Manufacturing Ltd 1,266 Tri-stat instrument Primus Corp. 1,024 COVID-19 ELISA test Trinity Biotech Manufacturing Ltd 120 Total 4,624
Schedule of Significant Goodwill	Fitzgerald Industries December 31, Carrying amount of goodwill (US$’000) 12,591 Discount rate applied (real pre-tax) 15.77 % Excess value-in-use over carrying amount (US$’000) 7,432 % EBITDA would need to decrease for an impairment to arise 31.28 % Long-term growth rate 2.0 %
Schedule of Internal and External Factors Based on Historical Experience	Intangible Assets with Indefinite Useful lives (included in other intangibles) December 31, 2023 US$‘000 December 31, 2022 US$‘000 Immco Diagnostic CGU Immco Diagnostic trade name - 2,069 Fitzgerald Industries CGU Fitzgerald trade name - 970 RDI trade name - 560 Primus Corporation CGU Primus trade name 365 365 Total 365 3,964

FINANCIAL ASSETS (Tables)

FINANCIAL ASSETS (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of financial assets [abstract]
Schedule of Financial Assets	December 31, 2023 US$‘000 Cost At January 1 - Additions in year 1,500 At December 31 1,500 Provision for impairment At January 1 - Impairment in the current year (1,500 ) At December 31 (1,500 ) Carrying amount At December 31 -

DEFERRED TAX ASSETS AND LIABI_2

DEFERRED TAX ASSETS AND LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure Of Deferred Tax Assets And Liabilities [Abstract]
Schedule of Deferred Tax Assets and Liabilities	Assets Liabilities Net 2023 2022 2023 2022 2023 2022 Property, plant and equipment 168 229 - (5 ) 168 224 Intangible assets - - (931 ) (3,950 ) (931 ) (3,950 ) Inventories 105 423 - - 105 423 Provisions 558 2,194 - - 558 2,194 Tax value of loss carry-forwards 1,030 1,254 - - 1,030 1,254 Other items 114 118 (1,369 ) (1,103 ) (1,255 ) (985 ) Deferred tax assets/(liabilities) 1,975 4,218 (2,300 ) (5,058 ) (325 ) (840 )
Schedule of Unrecognised Deferred Tax Liabilities	Balance January 1, Recognised Recognised Balance December 31, US$’000 US$’000 US$’000 US$’000 Property, plant and equipment 224 (56 ) - 168 Intangible assets (3,950 ) 2,827 192 (931 ) Inventories 423 (318 ) - 105 Provisions 2,194 (1,636 ) - 558 Tax value of loss carry-forwards 1,254 (224 ) - 1,030 Other items (985 ) (270 ) - (1,255 ) (840 ) 323 192 (325 ) Balance January 1, Recognised Recognised Balance December 31, US$’000 US$’000 US$’000 US$’000 Property, plant and equipment 466 (242 ) - 224 Intangible assets (3,969 ) 16 3 (3,950 ) Inventories 620 (197 ) - 423 Provisions 1,871 323 - 2,194 Tax value of loss carry-forwards 1,016 238 - 1,254 Other items (761 ) (224 ) - (985 ) (757 ) (86 ) 3 (840 )
Schedule of Deferred Tax Assets Not Recognised	December 31, December 31, US$’000 US$’000 Capital losses 8,293 8,293 Net operating losses 136,202 75,957 US alternative minimum tax credits 1,790 1,906 Other temporary timing differences 57,986 38,960 US state credit carryforwards 4,015 2,753 208,286 127,869

OTHER NON-CURRENT ASSETS (Table

OTHER NON-CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure Of Other Assets Abstract
Schedule of Other Non-Current Assets	December 31, 2023 US$‘000 December 31, 2022 US$‘000 Finance lease receivables (see Note 17) 36 84 Other assets 43 55 79 139

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2023
Classes of current inventories [abstract]
Schedule of Inventories	December 31, 2023 US$‘000 December 31, 2022 US$‘000 Raw materials and consumables 10,053 12,094 Work-in-progress 4,498 3,948 Finished goods 5,382 6,461 19,933 22,503
Schedule of Movement on Inventory Provision	December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Opening provision at January 1 16,274 12,063 9,781 Charged during the year 2,291 7,391 5,589 Utilised during the year (5,456 ) (3,180 ) (3,307 ) Eliminated on disposal of business (1,765 ) - - Closing provision at December 31 11,344 16,274 12,063

TRADE AND OTHER RECEIVABLES (Ta

TRADE AND OTHER RECEIVABLES (Tables)	12 Months Ended
	Dec. 31, 2023
Trade and other receivables [abstract]
Schedule of Trade and Other Receivables	December 31, 2023 US$‘000 December 31, 2022 US$‘000 Trade receivables, net of impairment losses 10,698 12,620 Prepayments 2,036 1,932 Contract assets 525 739 Value added tax 43 43 Finance lease receivables 119 86 Consideration due from sale of business (Note 8) 373 - Other receivables 107 - Grant receivable - 333 13,901 15,753
Schedule of Future Minimum Finance Lease Receivables	December 31, 2023 US$‘000 Gross Unearned Minimum Less than one year 170 4 119 Between one and five years (Note 15) 54 3 36 224 7 155 December 31, 2022 US$‘000 Gross Unearned Minimum Less than one year 180 6 86 Between one and five years (Note 15) 173 6 84 353 12 170
Schedule of Future Minimum Rentals Receivable Under Non-Cancellable Operating Leases	December 31, 2023 US$‘000 Instruments Total Less than one year 1,995 1,995 1,995 1,995 December 31, 2022 US$‘000 Instruments Total Less than one year 1,589 1,589 1,589 1,589

CASH AND CASH EQUIVALENTS (Tabl

CASH AND CASH EQUIVALENTS (Tables)	12 Months Ended
	Dec. 31, 2023
Cash and cash equivalents [abstract]
Schedule of Cash and Cash Equivalents	December 31, 2023 US$’000 December 31, 2022 US$’000 Cash at bank and in hand 3,691 6,578 Cash and cash equivalents 3,691 6,578

CAPITAL AND RESERVES (Tables)

CAPITAL AND RESERVES (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of classes of share capital [abstract]
Schedule of Share Capital	December 31, 2023 December 31, 2022 Class ‘A’ ‘000s Class ‘A’ ‘000s In thousands of shares In issue at January 1 164,986 96,162 Issued for cash (a) 880 47,492 Issued as consideration for exchangeable notes purchase - 21,332 At period end 165,866 164,986 December 31, 2023 December 31, 2022 ADS ADS In thousands of ADSs Balance at January 1 8,249 4,808 Issued for cash 44 2,374 Issued as consideration for Exchangeable Notes purchase - 1,067 At period end 8,293 8,249 The amounts in the tables above are inclusive of Treasury Shares. The number of Treasury Shares is as follows: December 31, 2023 December 31, 2022 Class ‘A’ ‘000s Class ‘A’ ‘000s In thousands of shares Balance at January 1 12,556 12,556 Purchased during period - - At period end 12,556 12,556 December 31, 2023 December 31, 2022 Class ‘A’ ‘000s Class ‘A’ ‘000s In thousands of ADSs Balance at January 1 628 628 Purchased during period - - At period end 628 628

SHARE OPTIONS (Tables)

SHARE OPTIONS (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure Of Share Options And Share Warrants [Abstract]
Schedule of Grants of Share Options and Warrants	Share Options ‘A’ Ordinary Weighted- US$ Per ‘A’ Ordinary Share Range US$ Per ‘A’ Ordinary Outstanding January 1, 2021 19,485,990 0.79 0.19-4.36 Granted - - - Exercised - - - Expired / Forfeited (758,000 ) 1.07 0.19-4.21 Outstanding December 31, 2021 18,727,990 0.78 0.19-4.36 - - - Exercisable December 31, 2021 13,401,322 0.93 0.19-4.36 Outstanding January 1, 2022 18,727,990 0.78 0.19-4.36 Granted 29,400,000 0.27 0.27-0.29 Exercised (2,733,328 ) 0.19 0.19-0.19 Expired / Forfeited (579,990 ) 1.87 0.69-4.36 Outstanding December 31, 2022 44,814,672 0.47 0.19-2.43 Exercisable December 31, 2022 14,138,004 0.89 0.19-2.43 Outstanding January 1, 2023 44,814,672 0.47 0.19-2.43 Granted 19,600,000 0.14 0.12-0.25 Exercised (880,000 ) 0.19 0.19-0.19 Expired / Forfeited (16,620,000 ) 0.33 0.27-2.43 Outstanding December 31,2023 46,914,672 0.39 0.12-1.34 Exercisable December 31,2023 19,764,672 0.67 0.19-1.34 In February 2024, the Company adjusted its ADS ratio from 1 ADS: 4 ordinary share to 1 ADS: 20 ordinary shares. The 2023 and 2022 ADS amounts in the below tables reflect this change. The number and weighted average exercise price of share options per ADS is as follows: Share Options ‘ADS’ Equivalent Weighted- US$ Per ‘ADS’ Range US$ Per ‘ADS’ Outstanding January 1, 2021 974,300 15.80 3.80-87.20 Granted Exercised Expired / Forfeited (37,900 ) 21.40 3.80-84.20 Outstanding December 31, 2021 936,400 15.60 3.80-87.20 Exercisable December 31, 2021 670,066 18.60 3.80-87.20 Outstanding January 1, 2022 936,400 15.60 3.80-87.20 Granted 1,470,000 5.40 5.40-5.80 Exercised (136,666 ) 3.80 3.80-3.80 Expired / Forfeited (29,000 ) 37.40 13.80-87.20 Outstanding December 31, 2022 2,240,734 9.40 3.80-48.60 Exercisable December 31, 2022 706,900 17.80 3.80-48.60 Outstanding January 1, 2023 2,240,734 9.40 3.80-48.60 Granted 980,000 2.80 2.40-5.00 Exercised (44,000 ) 3.80 3.80-3.80 Expired / Forfeited (831,000 ) 6.60 5.40-48.60 Outstanding December 31, 2023 2,345,734 7.80 2.40-26.80 Exercisable December 31, 2023 988,234 13.40 3.80-26.80
Schedule of Range of Prices of Stock Options	Outstanding Exercisable Exercise price range No. of Weighted– Weighted- No. of Weighted– Weighted- US$0.12-US$0.99 42,266,672 0.28 5.50 15,116,672 0.47 4.16 US$1.00-US$1.74 4,648,000 1.33 0.79 4,648,000 1.33 0.79 46,914,672 19,764,672 Outstanding Exercisable Exercise price range No. of Weighted– Weighted- No. of Weighted– Weighted- US$2.40-US$19.80 2,113,334 5.64 5.50 755,834 9.32 4.16 US$20.00-US$34.80 232,400 26.54 0.79 232,400 26.54 0.79 2,345,734 988,234 Outstanding Exercisable Exercise price range No. of Weighted– Weighted- No. of Weighted– Weighted- US$0.12-US$0.99 39,546,672 0.35 6.10 8,930,004 0.59 4.05 US$1.00-US$1.74 4,988,000 1.34 1.78 4,928,000 1.34 1.74 US$1.75- US$2.43 280,000 2.43 0.15 280,000 2.43 0.15 44,814,672 14,138,004 Outstanding Exercisable Exercise price range No. of Weighted– Weighted- No. of Weighted– Weighted- US$2.40-US$19.99 1,977,334 7.00 6.10 446,500 11.80 4.05 US$20.00-US$34.80 249,400 26.80 1.78 246,400 26.80 1.74 US$35.00- US$48.60 14,000 48.60 0.15 14,000 48.60 0.15 2,240,734 706,900
Schedule of Fair Value of the Options Vesting Period	December 31, 2023 US$‘000 December 31, 2022 US$‘000 December 31, 2021 US$‘000 Share-based payments – cost of sales - - 5 Share-based payments – selling, general and administrative 2,069 1,755 1,095 Total – continuing operations 2,069 1,755 1,100 Share-based payments – discontinued operations - - - Total 2,069 1,755 1,100
Schedule of Assumption Determining Fair Value of Share Options	Key management personnel Key management personnel Key management personnel 2023 2022 2021 Weighted average fair value at measurement date per ‘A’ share / (per ADS) $ US0.50 / (US$10.04 $ US0.19 / (US$3.80 -/ - Total ‘A’ share options granted / (ADS’s equivalent) 19,600,000/ ) 29,400,000 / ) -/ - Weighted average share price per ‘A’ share / (per ADS) $ US0.14/ ) $ US0.27 / ) -/ - Weighted average exercise price per ‘A’ share / (per ADS) $ US0.14 / ) $ US0.27 / ) -/ - Weighted average expected volatility 40.21 % 76.79 % - Weighted average expected life 7 6.82 - Weighted average risk-free interest rate 4.13 % 3.59 % -

TRADE AND OTHER PAYABLES (Table

TRADE AND OTHER PAYABLES (Tables)	12 Months Ended
	Dec. 31, 2023
Trade and other current payables [abstract]
Schedule of Trade and Other Payables	December 31, 2023 US$’000 December 31, 2022 US$’000 Trade payables 3,885 6,205 Accruals and other liabilities 7,552 8,585 Amounts payable for financial assets (Note 13) 800 - Payroll taxes 405 368 Employee related social insurance 110 103 Deferred income 50 114 12,802 15,375

PROVISIONS (Tables)

PROVISIONS (Tables)	12 Months Ended
	Dec. 31, 2023
Provisions [abstract]
Schedule of Provisions	December 31, 2023 US$’000 December 31, 2022 US$’000 Product warranty provision 50 50 50 50

INTEREST-BEARING LOANS AND BO_2

INTEREST-BEARING LOANS AND BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure Of Interest-bearing Loans And Borrowings [Abstract]
Schedule of Borrowings	December 31, US$’000 December 31, US$’000 Current liabilities Exchangeable senior notes 210 210 Total 210 210 December 31, US$’000 December 31, US$’000 Non-Current liabilities Senior secured term loan 40,109 44,301 Derivative financial liability 526 1,569 Convertible note 14,542 13,746 Total non-current liabilities 55,177 59,616 December 31, US$’000 December 31, US$’000 Non-Current assets Derivative financial asset 178 128 Total non-current assets 178 128
Schedule of Exchangeable Notes Balance	December 31, 2023 US$000 December 31, 2022 US$000 Balance at January 1 (210 ) (83,312 ) Accretion interest - (83 ) Repaid to Note holders - 86,730 Shares issued to Note holders as consideration - 6,133 Loss on disposal - (9,678 ) Liability (210 ) (210 )
Schedule Of Movement In Term Loan	December 31, 2023 US$000 December 31, 2022 US$000 Balance at January 1 (44,301 ) - Principal amount loaned (5,000 ) (81,250 ) Loan drawdown costs 194 3,551 Derivative financial liability at date of drawdown 90 1,872 Derivative financial asset at date of drawdown (11 ) (202 ) Accretion interest (1,131 ) (2,772 ) Cash repayment of principal 10,050 34,500 Balance at December 31 (40,109 ) (44,301 )
Schedule of Derivative Financial Liability	December 31, 2023 US$000 December 31, 2022 US$000 Balance at January 1 (1,569 ) - Derivative financial liability at date of drawdown (90 ) (1,872 ) Fair value adjustments in the period 1,133 303 Non-current liability at December 31 (526 ) (1,569 )
Schedule of Derivative Financial Asset	December 31, 2023 US$000 December 31, 2022 US$000 Balance at January 1 128 - Derivative financial asset at date of drawdown 11 202 Fair value adjustments in the period 39 (74 ) Non-current asset at December 31 178 128
Schedule of Term Loan And The 7-Year Convertible Notes	December 31, 2023 US$000 December 31, 2022 US$000 Balance at January 1 (13,746 ) - Principal amount loaned - (20,000 ) Loan origination costs - 40 Equity component at date of issue - 6,709 Accretion interest (796 ) (495 ) Non-current liability at December 31 (14,542 ) (13,746 )

LEASE LIABILITIES (Tables)

LEASE LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of finance lease liabilities [Abstract]
Schedule of Carrying Values of Finance Lease Liabilities	December 31, 2023 US$’000 December 31, 2022 US$’000 Current liabilities Lease liabilities related to Right of Use assets 1,694 1,631 Sale and leaseback liabilities - 45 1,694 1,676 Non-Current liabilities Lease liabilities related to Right of Use assets 10,872 12,267
Schedule of Finance Lease Liabilities Payable	December 31, 2023 US$’000 Lease liabilities related to Right of Use assets Minimum lease payments Interest Principal Less than one year 2,221 577 1,644 In more than one year, but not more than two 2,243 498 1,745 In more than two years but not more than five 5,442 1,017 4,425 More than five years 5,400 648 4,752 15,306 2,740 12,566 December 31, 2022 US$’000 December 31, 2022 US$’000 Lease liabilities related to Right of Use assets Sale and leaseback Liabilities Minimum lease payments Interest Principal Minimum lease payments Interest Principal Less than one year 2,249 618 1,631 46 1 45 In more than one year, but not more than two 2,240 561 1,679 - - - In more than two years but not more than five 5,739 1,217 4,522 - - - more than five years 6,968 902 6,066 - - - 17,196 3,298 13,898 46 1 45

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of transactions between related parties [abstract]
Schedule of Compensation	December 31, 2023 December 31, 2022 US$’000 US$’000 Short-term employee benefits 1,774 1,074 Performance related bonus 211 512 Post-employment benefits 26 24 Share-based compensation benefits as calculated under IFRS 2 1,601 1,690 3,612 3,300
Schedule of Company's Shares and Share Option Plan	‘A’ Ordinary Shares Share options At January 1, 2023 11,117,777 40,547,336 Shares of retired / resigned directors - - Options of retired / resigned directors - (20,000,000 ) Shares purchased during the year - - Shares sold during the year - - Granted - 14,000,000 Expired / forfeited - (4,160,000 ) At December 31, 2023 11,117,777 30,387,336 ‘A’ Ordinary Shares Share options At January 1, 2022 9,077,713 16,738,000 Shares of retired director (626,600 ) - Options of retired director - (2,924,000 ) Shares purchased during the year 2,666,664 (2,666,664 ) Shares sold during the year - - Granted - 29,400,000 Expired / forfeited - - At December 31, 2022 11,117,777 40,547,336

CAPITAL AND FINANCIAL RISK MA_2

CAPITAL AND FINANCIAL RISK MANAGEMENT (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about financial instruments [abstract]
Schedule of Fair Values of Financial Assets/Liabilities	Level 1 Level 2 Total carrying amount Fair Value Note US$’000 US$’000 US$’000 US$’000 December 31, 2023 Loans and receivables at amortised cost Trade receivables 17 10,698 - 10,698 10,698 Cash and cash equivalents 18 3,691 - 3,691 3,691 Finance lease receivable 15, 17 155 - 155 155 14,544 - 14,544 14,544 Liabilities at amortised cost Senior secured term loan 23 - (40,109 ) (40,109 ) (40,109 ) Convertible note 23 - (14,542 ) (14,542 ) (14,542 ) Exchangeable note 23 - (210 ) (210 ) (210 ) Lease liabilities 24 (12,566 ) - (12,566 ) (12,566 ) Trade and other payables (excluding deferred income) 21 (12,752 ) - (12,752 ) (12,752 ) Provisions 22 (50 ) - (50 ) (50 ) (25,368 ) (54,861 ) (80,229 ) (80,229 ) Fair value through profit and loss (FVPL) Derivative liability - warrants 23 - (526 ) (526 ) (526 ) Derivative asset – prepayment option 23 - 178 178 178 - (348 ) (348 ) (348 ) (10,824 ) (55,209 ) (66,033 ) (66,033 ) Level 1 Level 2 Total carrying amount Fair Value Note US$’000 US$’000 US$’000 US$’000 December 31, 2022 Loans and receivables at amortised cost Trade receivables 17 12,620 - 12,620 12,620 Cash and cash equivalents 18 6,578 - 6,578 6,578 Finance lease receivable 15, 17 170 - 170 170 19,368 - 19,368 19,368 Liabilities at amortised cost Senior secured term loan 23 - (44,301 ) (44,301 ) (44,301 ) Convertible note 23 - (13,746 ) (13,746 ) (13,746 ) Exchangeable note¹ 23 - (210 ) (210 ) (210 ) Lease liabilities 24 (13,943 ) - (13,943 ) (13,943 ) Trade and other payables (excluding deferred income) 21 (15,261 ) - (15,261 ) (15,261 ) Provisions 22 (50 ) - (50 ) (50 ) (29,254 ) (58,257 ) (87,511 ) (87,511 ) Fair value through profit and loss (FVPL) Derivative liability - warrants 23 - (1,569 ) (1,569 ) (1,569 ) Derivative asset – prepayment option 23 - 128 128 128 - (1,441 ) (1,441 ) (1,441 ) (9,886 ) (59,698 ) (69,584 ) (69,584 )
Schedule of Interest Rate Risk Effective and Repricing Analysis	As at December 31, 2023 Note Effective interest Total US$’000 6 mths or less US$’000 6 –12 mths US$’000 1-2 years US$’000 2-5 years US$’000 > 5 years US$’000 Cash and cash equivalents 18 0.00 % 3,691 3,691 - - - - Lease receivable 15,17 4.0 % 155 62 39 49 5 - Exchangeable note 1 23 4.8 % (210 ) - - - - (210 ) Senior secured term loan 2 23 16.3 % (40,109 ) - - - (40,109 ) - Convertible note 3 23 1.5 % (14,542 ) - - - - (14,542 ) Lease payable on Right of Use assets 24 5.0 % (12,566 ) (812 ) (832 ) (1,745 ) (4,425 ) (4,752 ) Total (63,581 ) 2,941 (793 ) (1,696 ) (44,529 ) (19,504 ) As at December 31, 2022 Note Effective interest Total US$’000 6 mths or less US$’000 6 –12 mths US$’000 1-2 years US$’000 2-5 years US$’000 > 5 years US$’000 Cash and cash equivalents 18 0.00 % 6,578 6,578 - - - - Lease receivable 15,17 4.0 % 170 46 41 49 34 - Exchangeable note 1 23 4.8 % (210 ) - - - - (210 ) Senior secured 2 23 15.4 % (44,301 ) - - - (44,301 ) Convertible n 3 23 1.5 % (13,746 ) - - - - (13,746 ) Lease payable on Right of Use assets 5.0 % (13,898 ) (812 ) (819 ) (1,679 ) (4,522 ) (6,066 ) Lease payable on sale & leaseback transactions 24 5.0 % (45 ) (35 ) (10 ) - - - Total (65,452 ) 5,777 (788 ) (1,630 ) (48,789 ) (20,022 ) 1 2 3
Schedule of Interest Rate Profile of Financial Assets/Liabilities	December 31, 2023 US$‘000 December 31, 2022 US$‘000 Variable rate instruments Cash at bank and in hand 3,691 6,578 Variable rate financial liabilities (senior secured term loan) (40,109 ) (44,301 ) (36,418 ) (37,723 ) Fixed rate instruments Fixed rate financial liabilities (exchangeable note) (210 ) (210 ) Fixed rate financial liabilities (convertible note) (14,542 ) (13,746 ) Fixed rate financial liabilities (lease payables) (12,566 ) (13,943 ) Financial assets (lease receivables) 155 170 (27,163 ) (27,729 )
Schedule of Liquidity Risk Estimated Interest Payments of Maturities	As at December 31, 2023 US$’000 Carrying US$’000 Contractual US$’000 6 mths or US$’000 6 mths – 12 mths US$’000 1-2 years US$’000 2-5 years US$’000 >5 years US$’000 Financial liabilities Trade and other payables (excluding deferred income) 12,752 12,752 12,752 - - - - Lease payable on Right of Use assets 12,566 15,306 1,107 1,114 2,243 5,442 5,400 Senior secured term loan 40,109 56,121 3,461 3,461 6,922 42,277 - Convertible note 14,542 21,650 150 150 300 900 20,150 Exchangeable notes 210 389 4 4 8 24 349 80,179 106,218 17,474 4,729 9,473 48,643 25,899 ¹ The contractual cash flows of interest on the senior secured term loan is estimated based on the prevailing interest rate at December 31, 2023 As at December 31, 2022 US$’000 Carrying US$’000 Contractual US$’000 6 mths or US$’000 6 mths – 12 mths US$’000 1-2 years US$’000 2-5 years US$’000 >5 years US$’000 Financial liabilities Trade and other payables (excluding deferred income) 15,261 15,261 15,261 - - - - Lease payable on Right of Use assets 13,898 17,196 1,120 1,130 2,240 5,739 6,967 Lease payable on sale & leaseback transactions 45 46 36 10 - - - Senior secured term loan 44,301 69,519 4,194 3,595 7,190 54,540 - Convertible note 13,746 21,900 150 150 300 900 20,400 Exchangeable notes 210 397 4 4 8 24 357 87,461 124,319 20,765 4,889 9,738 61,203 27,724 ¹ The contractual cash flows of interest on the senior secured term loan is estimated based on the prevailing interest rate at December 31, 2022.
Schedule of Foreign Currency Risk Short Term Financial Assets and Liabilities	EUR GBP SEK CAD BRL Other As at December 31, 2023 US$‘000 US$‘000 US$‘000 US$‘000 US$‘000 US$‘000 Cash 219 15 5 191 854 - Trade and other receivable 856 100 - 533 1,533 - Trade and other payables (3,766 ) (100 ) (12 ) (220 ) (704 ) ( 1 ) Lease liabilities (8,349 ) - - - (241 ) - Total exposure (11,040 ) 15 (7 ) 504 1,442 ( 1 ) EUR GBP SEK CAD BRL Other As at December 31, 2022 US$‘000 US$‘000 US$‘000 US$‘000 US$‘000 US$‘000 Cash 700 199 5 2,061 756 - Trade and other receivable 1,001 27 - 950 1,443 - Trade and other payables (3,481 ) (5 ) (6 ) (473 ) (662 ) - Lease liabilities (9,024 ) - - - (277 ) - Total exposure (10,804 ) 221 ( 1 ) 2,538 1,260 -
Schedule of Sensitivity Analysis	A 10% strengthening of the US Dollar against the Euro at December 31, 2023 would have increased profit and other equity by the amounts shown below. This analysis assumes that all other variables, in particular interest rates, remain constant. Profit or Loss US$’000 December 31, 2023 Euro 1,004 December 31, 2022 Euro 982 A 10% weakening of the US Dollar against the Euro at December 31, 2023 would have decreased profit and other equity by the amounts shown below. This analysis assumes that all other variables, in particular interest rates, remain constant. Profit or Loss US$000 December 31, 2023 Euro (1,227 ) December 31, 2022 Euro (1,200 )
Schedule of Maximum Credit Exposure of Financial Assets	Carrying Value Carrying Value Third party trade receivables (Note 17) 10,698 12,620 Finance lease income receivable (Note 17) 155 170 Cash and cash equivalents (Note 18) 3,691 6,578 14,544 19,368
Schedule of Exposure of Trade Receivables by Geographic Location	Carrying Value Carrying Value United States 4,041 6,061 Euro-zone countries 851 1,183 United Kingdom 126 67 Other regions 5,835 5,479 10,853 12,790
Schedule of Exposure of Trade Receivables by Customer	Carrying Value Carrying Value End-user customers 5,029 7,365 Distributors 5,399 4,630 Non-governmental organisations 425 795 10,853 12,790
Schedule of Ageing of Trade Receivables	Gross Impairment Expected Credit Loss Rate Gross Impairment Expected Credit Loss Rate 2023 2023 2023 2022 2022 2022 US$’000 US$’000 % US$’000 US$’000 % Not past due 8,031 - - 8,341 - - Past due 0-30 days 1,534 - - 1,622 - - Past due 31-120 days 856 22 2.6 % 1,564 23 1.5 % Greater than 120 days 2,601 2,302 88.5 % 3,783 2,668 70.5 % 13,022 2,324 - 15,310 2,691 -
Schedule of Movement in Allowance for Impairment of Trade Receivables	2023 2022 US$’000 US$’000 Balance at January 1 2,691 2,986 Charged to costs and expenses 715 1,240 Amounts written off during the year (977 ) (1,535 ) Eliminated on disposal of business (105 ) - Balance at December 31 2,324 2,691

RECONCILIATION OF LIABILITIES_2

RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of reconciliation of liabilities arising from financing activities [abstract]
Schedule of Liabilities Arising from Financing Activities	Note Borrowings & derivative financial instruments Lease liabilities Balance at January 1, 2023 23,24 59,826 13,943 Cash-flows: Principal amount loaned – term loan 5,000 - Loan origination costs paid (194 ) - Interest paid for senior secured term loan (7,314 ) - Interest paid for convertible note (300 ) - Interest paid for exchangeable notes (8 ) - Repayment of term loan (10,050 ) Repayment of leases - (2,318 ) Penalty paid for early settlement of term loan (905 ) - Non-cash: - Interest charged 7,622 - Penalty for early settlement charged 905 - Derivative financial asset at date of issue 23 11 - Disposals (related to Right of Use assets) - (106 ) Additions (related to Right of Use assets) - 112 Exchange adjustment - 311 Accretion interest 1,927 624 Fair value of derivative liability - warrants (1,133 ) - Balance at December 31, 2023 23,24 55,387 12,566 Note Borrowings & derivative financial instruments Lease liabilities Balance at January 1, 2022 23,24 83,343 15,845 Cash-flows: Principal amount loaned – term loan 81,250 - Principal amount loaned – convertible note 20,000 - Loan origination costs paid (3,591 ) - Interest paid for term loan (6,424 ) - Interest paid for convertible note (199 ) - Interest paid for exchangeable notes (1,293 ) - Repayment of exchangeable notes (86,730 ) - Repayment of term loan (34,500 ) - Repayment of CEBA loan (23 ) (2,761 ) Penalty paid for early settlement of term loan (3,450 ) - Non-cash: Interest charged 7,914 - Penalty for early settlement charged 3,450 - Shares issued as consideration for purchase of Exchangeable Notes (6,133 ) - Equity component of convertible note at date of issue (6,709 ) - Derivative financial asset at date of issue 202 - Loss on disposal of Exchangeable Notes 9,678 - Additions (related to Right of Use assets) - 830 Exchange adjustment - (628 ) Loan forgiven (7 ) - Accretion interest 3,351 657 Fair value of derivative liability - warrants (303 ) - Balance at December 31, 2022 23,24 59,826 13,943

POST BALANCE SHEET EVENTS (Tabl

POST BALANCE SHEET EVENTS (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of non-adjusting events after reporting period [abstract]
Schedule of fair value of total net assets acquired	US$’000 ASSETS ACQUIRED Non-current assets Property, plant and equipment 1,569 Goodwill 12,071 Other intangible assets 9,360 Financial assets 9 Total non-current assets 23,009 Current assets Inventory 1,296 Other receivables 135 Total current assets 1,431 Total assets acquired 24,440 LIABILITIES ASSUMED Current liabilities Trade and other payables 50 Total current liabilities 50 Non-current liabilities Deferred tax liability 1,170 Total non-current liabilities 1,170 Total liabilities assumed 1,220 NET ASSETS ACQUIRED 23,220

GROUP UNDERTAKINGS (Tables)

GROUP UNDERTAKINGS (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of group undertakings [Abstract]
Schedule of Subsidiary Undertakings	Name and registered office Principal activity Principal Country of Group % holding Trinity Biotech Manufacturing Limited IDA Business Park, Bray County Wicklow, Ireland Manufacture and sale Ireland 100% Trinity Research Limited IDA Business Park, Bray County Wicklow, Ireland Research and Ireland 100% Trinity Biotech Manufacturing Services Limited IDA Business Park, Bray County Wicklow, Ireland Dormant Ireland 100% Trinity Biotech Luxembourg Sarl 1, rue Bender, L-1229 Luxembourg Investment and Luxembourg 100% Trinity Biotech Inc Girts Road, Jamestown, NY 14702, USA Holding Company U.S.A. 100% Clark Laboratories Inc Trading as Trinity Biotech (USA) Girts Road, Jamestown NY14702, USA Manufacture and sale U.S.A. 100% Mardx Diagnostics Inc 5919 Farnsworth Court Carlsbad CA 92008, USA Dormant U.S.A. 100% Biopool US Inc (trading as Trinity Biotech Distribution) Girts Road, Jamestown NY14702, USA Sale of diagnostic test U.S.A. 100% Primus Corporation 4231 E 75 th Kansas City, MO 64132, USA Manufacture and sale U.S.A. 100% Name and registered office Principal activity Principal Country of Group % holding Phoenix Bio-tech Corp. 1166 South Service Road West Oakville, ON L6L 5T7 Canada. Dormant Canada 100% Fiomi Diagnostics Holding AB Dag Hammarskjöldsv 52A SE-752 37 Uppsala Sweden Holding Company Sweden 100% Fiomi Diagnostics AB Dag Hammarskjöldsv 52A SE-752 37 Uppsala Sweden Discontinued operation Sweden 100% Trinity Biotech Do Brasil Comercio e Importacao Ltda Rua Silva Bueno 1.660 – Cj. 101/102 Ipiranga Sao Paulo Brazil Sale of diagnostic test Brazil 100% Trinity Biotech (UK) Ltd Mills and Reeve LLP Botanic House 100 Hills Road Cambridge, CB2 1PH United Kingdom Sales & marketing UK 100% Immco Diagnostics Inc 60 Pineview Drive Buffalo NY 14228, USA Manufacture and sale of U.S.A. 100% Nova Century Scientific Inc 5022 South Service Road Burlington Ontario Canada Manufacture and sale of Canada 100% Trinity Biotech Investment Ltd PO Box 309 Ugland House Grand Cayman KY1-1104 Cayman Islands Investment and Cayman Islands 100% Name and registered office Principal activity Principal Country of Group % holding Trib Biosensors Inc. 27700 S.W. 95 th Wilsonville, Oregon 97070, USA Manufacturing, development, and sale of biosensors USA 100% Konamite Limited IDA Business Park, Bray County Wicklow, Ireland Sales & marketing Ireland 100% Trinity Biotech Joint Venture Limited IDA Business Park, Bray County Wicklow, Ireland Holding Company Ireland 100%

BASIS OF PREPARATION AND SIGN_3

BASIS OF PREPARATION AND SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($)
Basis Of Preparation And Significant Accounting Policies [Line Items]
Net current assets	$ 24
Capitalised development expenditure [member]
Basis Of Preparation And Significant Accounting Policies [Line Items]
Estimated useful lives of intangible assets (In years)	15 years

BASIS OF PREPARATION AND SIGN_4

BASIS OF PREPARATION AND SIGNIFICANT ACCOUNTING POLICIES (Schedule of Owned Assets) (Details)	12 Months Ended
	Dec. 31, 2023
Leasehold improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of intangible assets (In years)	5-15
Buildings [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of intangible assets (In years)	50
Office equipment and fittings [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of intangible assets (In years)	10
Computer equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of intangible assets (In years)	3-5
Plant and equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of intangible assets (In years)	5-15

BASIS OF PREPARATION AND SIGN_5

BASIS OF PREPARATION AND SIGNIFICANT ACCOUNTING POLICIES (Schedule of Amortisation) (Details)	12 Months Ended
	Dec. 31, 2023
Capitalised development expenditure [member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated useful lives of intangible assets (In years)	15 years
Patents and licences [Member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated useful lives of intangible assets (In years)	6-15
Other (including acquired customer and supplier lists) [Member]
Disclosure of intangible assets with indefinite useful life [line items]
Estimated useful lives of intangible assets (In years)	6-15

SEGMENT INFORMATION (Schedule o

SEGMENT INFORMATION (Schedule of Revenue by Geographical Area Based on Location of Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers	$ 56,832	$ 62,521	$ 81,149
Inter-segment revenue	0	0	0
Total revenue	56,832	62,521	81,149
Americas [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers	44,984	50,508	67,249
Inter-segment revenue	21,867	26,110	49,059
Total revenue	66,851	76,618	116,308
Ireland [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers	11,848	12,013	13,900
Inter-segment revenue	872	828	2,517
Total revenue	12,720	12,841	16,417
Eliminations [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers	0	0	0
Inter-segment revenue	(22,739)	(26,938)	(51,576)
Total revenue	$ (22,739)	$ (26,938)	$ (51,576)

SEGMENT INFORMATION (Schedule_2

SEGMENT INFORMATION (Schedule of Revenue by Customers Geographical Area) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers		$ 56,832	$ 62,521	$ 81,149
Americas [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers		32,282	35,557	52,779
Asia / Africa [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers		18,909	20,401	21,402
Europe (including Ireland) [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers	[1]	$ 5,641	$ 6,563	$ 6,968
[1]Revenue from customers in Ireland is not disclosed separately due to the immateriality of these revenues.

SEGMENT INFORMATION (Schedule_3

SEGMENT INFORMATION (Schedule of Revenue by Major Product Group) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of products and services [line items]
Revenue	$ 56,832	$ 62,521	$ 81,149
Clinical Laboratory Member
Disclosure of products and services [line items]
Revenue	42,288	46,036	62,884
Clinical laboratory services [Member]
Disclosure of products and services [line items]
Revenue	5,453	7,272	7,928
Point-of-Care [Member]
Disclosure of products and services [line items]
Revenue	$ 9,091	$ 9,213	$ 10,337

SEGMENT INFORMATION (Schedule_4

SEGMENT INFORMATION (Schedule of Amount Relating From Revenue) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of operating segments [abstract]
Revenue from contracts with customers (a)	$ 56,832	$ 62,521	$ 81,149
Total revenue	$ 56,832	$ 62,521	$ 81,149

SEGMENT INFORMATION (Schedule_5

SEGMENT INFORMATION (Schedule of Revenue Derives From Transfer of Goods and Services) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Timing of revenue recognition
At a point in time	$ 56,540	$ 62,187	$ 80,706
Over time	292	334	443
Total	56,832	62,521	81,149
America [Member]
Timing of revenue recognition
At a point in time	44,692	50,174	66,806
Over time	292	334	443
Total	44,984	50,508	67,249
Ireland [Member]
Timing of revenue recognition
At a point in time	11,848	12,013	13,900
Over time	0	0	0
Total	11,848	12,013	13,900
Customer [Member]
Timing of revenue recognition
At a point in time	56,540	62,187	80,706
Over time	292	334	443
Total	56,832	62,521	81,149
Customer [Member] | America [Member]
Timing of revenue recognition
At a point in time	31,990	35,223	52,336
Over time	292	334	443
Total	32,282	35,557	52,779
Customer [Member] | Asia Or Africa Member
Timing of revenue recognition
At a point in time	18,909	20,401	21,402
Over time	0	0	0
Total	18,909	20,401	21,402
Customer [Member] | Europe [Member]
Timing of revenue recognition
At a point in time	5,641	6,563	6,968
Over time	0	0	0
Total	$ 5,641	$ 6,563	$ 6,968

SEGMENT INFORMATION (Schedule_6

SEGMENT INFORMATION (Schedule of Segment Results by Geographical Area) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Result before impairment and unallocated expenses		$ (12,355)	$ (11,037)	$ 11,661
Impairment charges		(11,105)	(5,839)	(6,944)
Result after impairment		(23,460)	(16,876)	4,717
Unallocated expenses	[1]	(3,585)	(2,473)	(779)
Operating loss		(27,045)	(19,349)	3,938
Net financing expense (Note 6)		(9,882)	(24,431)	(5,862)
Profit/Loss before taxes		(36,927)	(43,780)	(1,924)
Income tax credit (Note 7)		59	194	74
Profit/Loss for the year on continuing operations		(36,868)	(43,586)	(1,850)
Profit/loss for the year on discontinued operations (Note 8)		12,850	2,577	2,725
(Loss)/profit for the year		(24,018)	(41,009)	875
America [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Result before impairment and unallocated expenses		(4,365)	(5,892)	9,276
Impairment charges		(11,105)	(2,331)	(6,088)
Result after impairment		(15,470)	(8,223)	(3,188)
Profit/Loss before taxes		(23,901)	(21,393)	(5,050)
Ireland [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Result before impairment and unallocated expenses		(7,886)	(5,112)	2,397
Impairment charges		0	(3,508)	(856)
Result after impairment		(7,886)	(8,620)	1,541
Profit/Loss before taxes		(12,922)	(22,354)	(813)
Other Countries [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Result before impairment and unallocated expenses		(104)	(33)	(12)
Impairment charges		0	0	0
Result after impairment		$ (104)	$ (33)	$ (12)
[1]Unallocated expenses represent head office general and administration costs of the Group, which cannot be allocated to the results of any specific geographical area.

SEGMENT INFORMATION (Schedule_7

SEGMENT INFORMATION (Schedule of Segment Assets and Segment Liabilities by Geographical Area) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets and liabilities
Segment assets	$ 52,253	$ 79,474
Unallocated Assets By Segment Abstract
Income tax assets (current and deferred)	3,491	6,052
Cash and cash equivalents and short-term investments	3,691	6,578	$ 25,910	$ 27,327
Total assets as reported in the Group balance sheet	59,435	92,104
Segment liabilities	80,805	89,194
Unallocated liabilities:
Income tax liabilities (current and deferred)	2,579	5,086
Total liabilities as reported in the Group balance sheet	83,384	94,280
America [Member]
Assets and liabilities
Segment assets	26,230	41,779
Unallocated Assets By Segment Abstract
Segment liabilities	49,398	58,307
Ireland [Member]
Assets and liabilities
Segment assets	26,023	37,695
Unallocated Assets By Segment Abstract
Segment liabilities	31,387	30,845
Other Countries [Member]
Assets and liabilities
Segment assets	0	0
Unallocated Assets By Segment Abstract
Segment liabilities	$ 20	$ 42

SEGMENT INFORMATION (Schedule_8

SEGMENT INFORMATION (Schedule of Long Lived Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of disaggregation of revenue from contracts with customers [line items]
Long lived asstes	$ 18,241	$ 41,090
Ireland [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Long lived asstes	12,448	21,180
America [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Long lived asstes	$ 5,793	$ 19,910

SEGMENT INFORMATION (Schedule_9

SEGMENT INFORMATION (Schedule of Depreciation and Amortisation by Geographical Area) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Depreciation	$ 830	$ 1,405	$ 1,821
Amortisation	945	889	899
Ireland [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Depreciation	162	123	159
Amortisation	458	89	51
America [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Depreciation	668	1,282	1,662
Amortisation	$ 487	$ 800	$ 848

SEGMENT INFORMATION (Schedul_10

SEGMENT INFORMATION (Schedule of Share Based Payment Expense by Geographical Area) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total Share-based payments	$ 2,069	$ 1,755	$ 1,100
Ireland [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total Share-based payments	1,650	632	1,072
America [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total Share-based payments	$ 419	$ 1,123	$ 28

SEGMENT INFORMATION (Schedul_11

SEGMENT INFORMATION (Schedule of Taxation Expense by Geographical Area) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Taxation expense	$ 59	$ 194	$ 74
Ireland [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Taxation expense	(385)	286	436
Other Countries [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Taxation expense	(235)	(4)	(2)
America [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Taxation expense	$ 679	$ (88)	$ (360)

SEGMENT INFORMATION (Schedul_12

SEGMENT INFORMATION (Schedule of Capital Expenditure by Geographical Area) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of disaggregation of revenue from contracts with customers [line items]
Capital expenditure	$ 2,798	$ 6,813
Ireland [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Capital expenditure	251	2,443
Other Countries [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Capital expenditure	0	0
America [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Capital expenditure	$ 2,547	$ 4,370

EMPLOYMENT (Narrative) (Details

EMPLOYMENT (Narrative) (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]
Average number of employees, including discontinued operations	383	398	477
Total personnel expenses, inclusive of amounts capitalised for wages and salaries, social welfare costs and pension costs	$ 29,975,000	$ 27,528,000	$ 32,069,000
Total share based payments, inclusive of amounts capitalised	2,069,000	1,755,000	1,100,000
Employees contribution	507,609	347,000	351,000
Pension accrual	$ 56,000	$ 44,000	$ 47,000

EMPLOYMENT (Schedule of Average

EMPLOYMENT (Schedule of Average Number of Persons Employed) (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of defined benefit plans [line items]
Average number of employees	380	384	462
Research and development [Member]
Disclosure of defined benefit plans [line items]
Average number of employees	23	26	25
Administration and sales [Member]
Disclosure of defined benefit plans [line items]
Average number of employees	99	105	119
Manufacturing and quality [Member]
Disclosure of defined benefit plans [line items]
Average number of employees	258	253	318

EMPLOYMENT (Schedule of Employm

EMPLOYMENT (Schedule of Employment Costs) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of analysis of single amount of discontinued operations [line items]
Wages and salaries	$ 23,718	$ 22,364	$ 25,320
Social welfare costs	2,061	1,965	2,346
Pension costs	508	347	351
Share-based payments	2,069	1,755	1,100
Restructuring cost	485	274	270
Employment Costs	28,841	26,705	29,387
Discontinued operations [member]
Disclosure of analysis of single amount of discontinued operations [line items]
Wages and salaries	24,343	23,608	26,561
Social welfare costs	2,097	2,036	2,403
Pension costs	510	352	352
Share-based payments	2,069	1,755	1,100
Restructuring cost	485	274	270
Employment Costs	$ 29,504	$ 28,025	$ 30,686

OTHER OPERATING INCOME (Narrati

OTHER OPERATING INCOME (Narrative) (Details)	12 Months Ended
	Dec. 31, 2023 CAD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Paycheck Protection Program Loan [Member]
Other Operating Income [Line Items]
Forgiveness amount	$ 10,000	$ 7,000	$ 4,424,000

OTHER OPERATING INCOME (Schedul

OTHER OPERATING INCOME (Schedule of Other Operating Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of other operating income [Abstract]
Other income	$ 138	$ 0	$ 0
Rental income from premises	3	3	4
Government supports - COVID-19	0	7	4,424
Government grants	0	333	0
Other operating income	$ 141	$ 343	$ 4,428

IMPAIRMENT CHARGES (Schedule of

IMPAIRMENT CHARGES (Schedule of Statement of Operation) (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of impairment charges and inventory provisioning [Abstract]
Impairment of PP&E (Note 11)		$ 3,772	$ 733	$ 2,508
Impairment of goodwill and other intangible assets (Note 12)		5,833	4,624	3,853
Impairment of prepayments (Note 17)		0	482	583
Impairment of financial assets (Note 13)	$ 1,500	1,500	0	0
Total impairment loss		$ 11,105	$ 5,839	$ 6,944

FINANCIAL INCOME AND EXPENSES_2

FINANCIAL INCOME AND EXPENSES (Schedule of Financial Income (Expenses), Net) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financial income:
Non-cash financial income	$ 1,171	$ 303	$ 1,220
Interest income	0	0	3
Financial income	1,171	303	1,223
Financial expense:
Interest on leases	(624)	(647)	(803)
Loss on disposal of exchangeable notes	0	(9,678)	0
Penalty for early settlement of term loan	(905)	(3,450)	0
Cash interest payable on senior secured term loan	(7,289)	(7,039)	0
Cash interest payable on convertible note	(300)	(199)	0
Cash interest on exchangeable notes	(8)	(296)	(3,996)
Loan origination costs	0	0	(1,638)
Non-cash interest on exchangeable notes	0	(84)	(648)
Non-cash interest on senior secured term loan	(1,131)	(2,772)	0
Non-cash interest on convertible note	(796)	(495)	0
Non-cash financial expense	0	(74)	0
Financial expenses	(11,053)	(24,734)	(7,085)
Net financing expense	$ (9,882)	$ (24,431)	$ (5,862)

INCOME TAX CREDIT (Narrative) (

INCOME TAX CREDIT (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total deferred tax (credit)/expense	$ (323,000)	$ 86,000	$ 37,000
Income from the Paycheck Protection Program loans		$ 4,400,000
Corporation tax rate	12.50%	12.50%	12.50%
Ireland [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total deferred tax (credit)/expense	$ 174,000	$ 109,000	$ 18,000
Other Countries [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total deferred tax (credit)/expense	$ 497,000	$ 26,000	$ 81,000

INCOME TAX CREDIT (Schedule of

INCOME TAX CREDIT (Schedule of Charge for Tax) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current tax (credit)/ expense
Irish Corporation tax	$ 0	$ (336)	$ (520)
Foreign taxes	462	(5)	296
Adjustment in respect of prior years	(198)	61	113
Total current tax credit	264	(280)	(111)
Deferred tax credit
Origination and reversal of temporary differences (see Note 14)	(547)	324	620
Origination and reversal of net operating losses (see Note 14)	224	(238)	(583)
Total deferred tax credit	(323)	86	37
Tax expense (income)	(59)	(194)	(74)
Tax charge/(credit) on discontinued operations (see Note 8)	0	2	(92)
Total tax credit	$ (59)	$ (192)	$ (166)

INCOME TAX CREDIT (Schedule o_2

INCOME TAX CREDIT (Schedule of Overseas Tax Jurisdictions) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Effective tax rate
(Loss)/profit before taxation – continuing operations	$ (36,927)	$ (43,780)	$ (1,924)
As a percentage of (loss)/profit before tax
Current tax %	(0.72%)	(0.64%)	(5.77%)
Total (current and deferred) %	(0.16%)	(0.44%)	(3.85%)

INCOME TAX CREDIT (Schedule o_3

INCOME TAX CREDIT (Schedule of Statutory Tax Rate) (Details)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of income tax credit [Abstract]
Irish corporation tax		(12.50%)	(12.50%)	(12.50%)
Effect of current year net operating losses and temporary differences for which no deferred tax asset was recognised		17.19%	10.97%	19.41%
Effect of tax rates on overseas earnings		(7.82%)	(7.30%)	(0.09%)
Effect of Irish income taxable at higher tax rate		2.62%	3.93%	38.60%
Adjustments in respect of prior years		(0.53%)	0.14%	5.93%
R&D tax credits		0%	(0.75%)	(30.99%)
Other items	[1]	0.88%	5.07%	(16.51%)
Effective tax rate		(0.16%)	(0.44%)	(3.85%)
[1]Other items comprise items not chargeable to tax and expenses not deductible for tax purposes. In 2022, other items mainly related to the loss on disposal of the exchangeable notes which was non-recurring. In 2021 other items mainly related to the US$4.4 million income from the Paycheck Protection Program loans which was not chargeable for tax purposes. There was no Paycheck Protection Program income in 2023 or 2022.

INCOME TAX CREDIT (Schedule o_4

INCOME TAX CREDIT (Schedule of Loss Profit Before Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Profit/Loss before taxes	$ (36,927)	$ (43,780)	$ (1,924)
Ireland [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Profit/Loss before taxes	(12,922)	(22,354)	(813)
Other regions [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Profit/Loss before taxes	(104)	(33)	3,939
America [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Profit/Loss before taxes	$ (23,901)	$ (21,393)	$ (5,050)

INCOME TAX CREDIT (Schedule o_5

INCOME TAX CREDIT (Schedule of Net Operating Losses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Unutilised net operating losses	$ 136,202	$ 75,957	$ 73,893
Ireland [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Unutilised net operating losses	69,851	62,731	68,132
Other regions [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Unutilised net operating losses	52,511	448	1,000
America [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Unutilised net operating losses	$ 13,840	$ 12,778	$ 4,761

INCOME TAX CREDIT (Schedule o_6

INCOME TAX CREDIT (Schedule of Unrecognised Deferred Tax Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Unrecognised deferred tax asset	$ 32,366	$ 15,434	$ 18,810
Ireland [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Unrecognised deferred tax asset	8,464	7,489	9,272
Other regions [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Unrecognised deferred tax asset	14,701	124	279
Americas – unused tax losses [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Unrecognised deferred tax asset	3,395	3,163	5,891
USA Tax Credits [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Unrecognised deferred tax asset	$ 5,806	$ 4,658	$ 3,368

PROFIT FOR THE YEAR ON DISCON_3

PROFIT FOR THE YEAR ON DISCONTINUED OPERATIONS (Narrative) (Details) - USD ($)	1 Months Ended	12 Months Ended
	Apr. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of classes of share capital [line items]
Loss for the year from discontinued operations		$ 12,850,000	$ 2,577,000	$ 2,725,000
Tax credit recovered		0	2,000	(92,000)
Cash inflow from investing activities		28,160,000
Biosynth [Member]
Disclosure of classes of share capital [line items]
Cash proceeds from discontinued operations	$ 30,000,000
Fiomi Diagnostics (“Fiomi”) [Member]
Disclosure of classes of share capital [line items]
Cash inflow from investing activities		28,160,000	0	0
Sweden [Member] | Fiomi Diagnostics (“Fiomi”) [Member]
Disclosure of classes of share capital [line items]
Loss for the year from discontinued operations		12,850,000	2,577,000	2,725,000
Closure costs		0	$ 0	$ 42,000
Consideration paid (received)		$ 373,000
Class A Ordinary shares [Member]
Disclosure of classes of share capital [line items]
Basic earnings per ordinary share - discontinued operations		153,099,405	134,939,327	83,606,810
Diluted earnings per share denominator		178,016,062	155,498,651	106,518,650
Basic (loss)/earnings per ordinary share for discontinued operations		$ 12,850,000	$ 2,577,000	$ 2,725,000
Diluted (loss)/earnings per ordinary share for discontinued operations		$ 12,850,000	$ 2,577,000	$ 2,725,000
American depositary share [Member]
Disclosure of classes of share capital [line items]
Basic earnings per ordinary share - discontinued operations		7,654,970	6,746,966	4,180,341
Diluted earnings per share denominator		8,900,803	7,774,933	5,325,933
Basic (loss)/earnings per ordinary share for discontinued operations		$ 12,850	$ 2,577	$ 2,725
Diluted (loss)/earnings per ordinary share for discontinued operations		$ 12,850,000	$ 2,577,000	$ 2,725,000

PROFIT FOR THE YEAR ON DISCON_4

PROFIT FOR THE YEAR ON DISCONTINUED OPERATIONS (Schedule of operating profit for the discontinued operations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Analysis Of Discontinued Operations [Line Items]
Revenue	$ 56,832	$ 62,521	$ 81,149
Operating (loss)/profit	(27,045)	(19,349)	3,938
Profit for the year from discontinued operations	12,850	2,577	2,725
Fiomi Diagnostics (“Fiomi”) [Member] | Sweden [Member]
Disclosure Of Analysis Of Discontinued Operations [Line Items]
Revenue	2,784	12,258	11,817
Operating expenses	(2,652)	(9,679)	(9,142)
Closure provision	0	0	(42)
Tax (expense)/credit	0	(2)	92
Operating (loss)/profit	132	2,577	2,725
Gain on sale of discontinued operations	12,718	0	0
Profit for the year from discontinued operations	$ 12,850	$ 2,577	$ 2,725

PROFIT FOR THE YEAR ON DISCON_5

PROFIT FOR THE YEAR ON DISCONTINUED OPERATIONS (Schedule of net cashflows generated from discontinued operations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Analysis Of Discontinued Operations [Line Items]
Net cash inflow on date of disposal	$ 28,160	$ 0	$ 0
Fiomi Diagnostics (“Fiomi”) [Member] | Sweden [Member]
Disclosure Of Analysis Of Discontinued Operations [Line Items]
Cash received from sale of the discontinued operations net of transaction costs	28,935
Cash sold as a part of discontinued operations	(775)
Net cash inflow on date of disposal	$ 28,160

PROFIT FOR THE YEAR ON DISCON_6

PROFIT FOR THE YEAR ON DISCONTINUED OPERATIONS (Schedule of assets and liabilities disposed) (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure Of Analysis Of Discontinued Operations [Line Items]
Property plant & equipment	$ 1,892	$ 5,682
Goodwill and intangible assets	16,270	35,269
Inventory	19,933	22,503
Cash	3,691	6,578
Trade and other receivables	13,901	15,753
Trade and other payables	(3,885)	(6,205)
Current Corporation tax	(279)	(28)
Deferred tax liability	(2,300)	$ (5,058)
Fiomi Diagnostics (“Fiomi”) [Member] | Sweden [Member]
Disclosure Of Analysis Of Discontinued Operations [Line Items]
Property plant & equipment	103
Goodwill and intangible assets	14,123
Inventory	1,160
Cash	775
Trade and other receivables	1,309
Trade and other payables	(864)
Lease liabilities	(106)
Current Corporation tax	(2)
Deferred tax liability	(195)
Total net assets disposed	$ 16,303

PROFIT FOR THE YEAR ON DISCON_7

PROFIT FOR THE YEAR ON DISCONTINUED OPERATIONS (Schedule of Earnings Per ADS for Discontinued Operations) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Class A Ordinary shares [Member]
Disclosure of classes of share capital [line items]
Basic loss per ADS (US Dollars) – discontinued operations	$ 0.08	$ 0.02	$ 0.03
Diluted loss per ADS (US Dollars) – discontinued operations	0.07	0.02	0.03
American depositary share [Member]
Disclosure of classes of share capital [line items]
Basic loss per ADS (US Dollars) – discontinued operations	1.68	0.38	0.65
Diluted loss per ADS (US Dollars) – discontinued operations	$ 1.44	$ 0.33	$ 0.51

PROFIT FOR THE YEAR ON DISCON_8

PROFIT FOR THE YEAR ON DISCONTINUED OPERATIONS (Schedule of Cash Flows Attributable to Discontinued Operations) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Analysis Of Discontinued Operations [Line Items]
Cash inflow from investing activities	$ 28,160,000
Fiomi Diagnostics (“Fiomi”) [Member]
Disclosure Of Analysis Of Discontinued Operations [Line Items]
Cash (outflow)/inflow from operating activities	(177,000)	$ 3,798,000	$ 5,140,000
Cash inflow from investing activities	28,160,000	0	0
Cash inflow/(outflow) from investing activities	$ 0	$ (10,800,000)	$ 104,000

LOSS BEFORE TAX (Narrative) (De

LOSS BEFORE TAX (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of loss profit before tax [Abstract]
Depreciation on capitalised Intangible projects	$ 0	$ 0	$ 38,000,000
Deprecation for discontinued operations	1,000	5,000	7,000
Amortisation for discontinued operations	$ 1,000	$ 34,000	$ 18,000

LOSS BEFORE TAX (Schedule of Am

LOSS BEFORE TAX (Schedule of Amount Charged to Statement of Operation) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Directors' emoluments (including non- executive directors):
Remuneration		$ 2,058	$ 1,639	$ 1,391
Pension		26	24	24
Share based payments		1,601	1,707	986
Auditor's remuneration
Audit fees		861	888	580
Tax fees		407	89	77
Depreciation	[1]	830	1,405	1,821
Amortisation		945	889	899
Loss/(profit) on the disposal of property, plant and equipment		0	2	(1)
Net foreign exchange differences		$ 336	$ (1,210)	$ (789)
[1]In 2023, no depreciation was capitalised to research and development projects (2022: US$Nil) (2021: US$38,000).

(LOSS)_EARNINGS PER SHARE (Nar

(LOSS)/EARNINGS PER SHARE (Narrative) (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jan. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of classes of share capital [line items]
(Loss)/profit for the year		$ (24,018,000)	$ (41,009,000)	$ 875,000
Weighted average number of shares		153,099,405	134,939,327	83,606,810
Issuable on exercise of warrants to Perceptive		0	0	0
Class A Ordinary shares [Member]
Disclosure of classes of share capital [line items]
(Loss)/profit for the year		$ 24,018,000	$ 41,009,000	$ 875,000
Basic earnings per ordinary share for continuing operations		$ 36,868,000	$ 43,586,000	$ (1,850,000)
Weighted average number of shares		153,099,405	134,939,327	83,606,810
Number of shares issued		165,866,000	164,986,000	96,162,000
Number of ordinary shares issuable on exercise of options		13,743
Number of options granted		12,100,000
Number of options issuable		6,250,000
Number of shares issued on the exercise of options		1,000,000
Issuable on exercise of warrants to Perceptive	10,000,000	1,200,000
Number of shares issuable on exercise of warrants to perceptive exercise price per share		$ 0.11
American depositary share [Member]
Disclosure of classes of share capital [line items]
(Loss)/profit for the year		$ 24,018,000	$ 41,009,000	$ (875,000)
Basic earnings per ordinary share for continuing operations		$ 36,868,000	$ 43,586,000	$ (1,850,000)
Weighted average number of shares		7,654,970	6,746,966	4,180,340
Number of shares issued		8,293,000	8,249,000	4,808,000
Number of ordinary shares issuable on exercise of options		687
Number of options granted		605,000
Number of options issuable		312,500
Number of shares issued on the exercise of options		500,000
Issuable on exercise of warrants to Perceptive		0	0	0
Number of shares issuable on exercise of warrants to perceptive exercise price per share		$ 2.2
Number Of Shares Issuable Exercise Of Warrants To Perceptive		60,000
Minimum [Member] | Class A Ordinary shares [Member]
Disclosure of classes of share capital [line items]
Number of shares issuable on exercise of warrants to perceptive exercise price per share		$ 0.11
Minimum [Member] | American depositary share [Member]
Disclosure of classes of share capital [line items]
Number of shares issuable on exercise of warrants to perceptive exercise price per share		$ 2.2

(LOSS)_EARNINGS PER SHARE (Sch

(LOSS)/EARNINGS PER SHARE (Schedule of Basic Earnings Per Ordinary Share) (Details) - shares		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of classes of share capital [line items]
Basic (loss)/earnings per share denominator		153,099,405	134,939,327	83,606,810
Reconciliation to weighted average (loss)/earnings per share denominator:
Basic (loss)/earnings per share denominator		153,099,405	134,939,327	83,606,810
Class A Ordinary shares [Member]
Disclosure of classes of share capital [line items]
Basic (loss)/earnings per share denominator		153,099,405	134,939,327	83,606,810
Reconciliation to weighted average (loss)/earnings per share denominator:
Number of ‘A’ ordinary shares at January 1		164,985,882	96,162,410	96,162,410
Weighted average number of ‘A’ ordinary shares issued during the year	[1]	669,123	51,332,517	0
Weighted average number of treasury shares		(12,555,600)	(12,555,600)	(12,555,600)
Basic (loss)/earnings per share denominator		153,099,405	134,939,327	83,606,810
[1]The weighted average number of shares issued during the year is calculated by taking the number of shares issued multiplied by the number of days in the year each share is in issue, divided by 365 days.

(LOSS)_EARNINGS PER SHARE (S_2

(LOSS)/EARNINGS PER SHARE (Schedule of Diluted Earnings Per Ordinary Share) (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Potentially Dilutive Instruments
Issuable on exercise of options	186,908	2,752,153	4,648,586
Issuable on exercise of warrants to Perceptive	0	0	0
Issuable on conversion of Exchangeable notes	38,391	1,436,463	18,263,254
Issuable on conversion of Convertible notes	24,691,358	16,370,709	0
Total number of potentially dilutive instruments excluded from the weighted average number of ‘A’ ordinary shares in calculating dilutive (loss)/earnings per ‘A’ ordinary share/earnings per ADS	24,916,657	20,559,325	22,911,840

(LOSS)_EARNINGS PER SHARE (S_3

(LOSS)/EARNINGS PER SHARE (Schedule of Earnings Per ADS) (Details) - shares		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of classes of share capital [line items]
Basic (loss)/earnings per ADS denominator		153,099,405	134,939,327	83,606,810
Reconciliation to weighted average (loss)/earnings per ADS denominator:
Basic (loss)/earnings per share denominator		153,099,405	134,939,327	83,606,810
American depositary share [Member]
Disclosure of classes of share capital [line items]
ADS		7,654,970	6,746,966	4,180,340
Basic (loss)/earnings per ADS denominator		7,654,970	6,746,966	4,180,340
Reconciliation to weighted average (loss)/earnings per ADS denominator:
Number of ADS at January 1 (Note 18)		8,249,294	4,808,120	4,808,120
Weighted average number of shares issued during the year	[1]	33,456	2,566,626	0
Weighted average number of treasury shares		(627,780)	(627,780)	(627,780)
Basic (loss)/earnings per share denominator		7,654,970	6,746,966	4,180,340
[1]The weighted average number of ADSs issued during the year is calculated by taking the number of ADSs issued multiplied by the number of days in the year each share is in issue, divided by 365 days.

(LOSS)_EARNINGS PER SHARE (S_4

(LOSS)/EARNINGS PER SHARE (Schedule of Diluted Earnings Per ADS Share Calculation) (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Potentially Dilutive Instruments
Issuable on exercise of options	186,908	2,752,153	4,648,586
Issuable on exercise of warrants to Perceptive	0	0	0
Issuable on conversion of Exchangeable notes	38,391	1,436,463	18,263,254
Issuable on conversion of Convertible notes	24,691,358	16,370,709	0
Total number of potentially dilutive instruments excluded from the weighted average number of ‘A’ ordinary shares in calculating dilutive (loss)/earnings per ‘A’ ordinary share/earnings per ADS	24,916,657	20,559,325	22,911,840
American depositary share [Member]
Potentially Dilutive Instruments
Issuable on exercise of options	9,345	137,608	232,429
Issuable on exercise of warrants to Perceptive	0	0	0
Issuable on conversion of Exchangeable notes	1,920	71,823	913,163
Issuable on conversion of Convertible notes	1,234,568	818,535	0
Total number of potentially dilutive instruments excluded from the weighted average number of ‘A’ ordinary shares in calculating dilutive (loss)/earnings per ‘A’ ordinary share/earnings per ADS	1,245,833	1,027,966	1,145,592

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [line items]
Impairment loss	$ 3,772,000	$ 733,000	$ 2,508,000
Net book value of assets held under operating lease	0	0
Depreciation charged on assets under operating lease	0	34,000
Buildings [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Income from sub-letting right-of-use	$ 3,000	$ 3,000

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT (Schedule of Composition of Property and Equipment Related to Accumulated Depreciation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning year	$ 5,682
Impairment loss	(3,772)	$ (733)	$ (2,508)
Balance at end of year	1,892	5,682
Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning year	65,606	63,463
Additions	911	1,934
Disposals or retirements	(855)	(67)
Reallocations / reclassifications	0	0
Exchange adjustments	407	276
Balance at end of year	66,069	65,606	63,463
Cost [Member] | Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning year	24,682	24,334
Additions	55	379
Disposals or retirements	(480)	0
Reallocations / reclassifications	0	0
Exchange adjustments	11	(31)
Balance at end of year	24,268	24,682	24,334
Cost [Member] | Leasehold improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning year	2,701	2,592
Additions	87	93
Disposals or retirements	(40)	0
Reallocations / reclassifications	(8)	0
Exchange adjustments	20	16
Balance at end of year	2,760	2,701	2,592
Cost [Member] | Computer equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning year	4,540	4,200
Additions	173	362
Disposals or retirements	(115)	(25)
Reallocations / reclassifications	8	(2)
Exchange adjustments	6	5
Balance at end of year	4,612	4,540	4,200
Cost [Member] | Plant and equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning year	33,683	32,337
Additions	596	1,100
Disposals or retirements	(220)	(42)
Reallocations / reclassifications	0	2
Exchange adjustments	370	286
Balance at end of year	34,429	33,683	32,337
Accumulated depreciation and impairment losses [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning year	(59,924)	(57,545)
Charge for the year	(831)	(1,410)
Disposals or retirements	751	65
Impairment loss	(3,772)	(733)
Exchange adjustments	(401)	(301)
Balance at end of year	(64,177)	(59,924)	(57,545)
Accumulated depreciation and impairment losses [member] | Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning year	(21,885)	(21,432)
Charge for the year	(272)	(414)
Disposals or retirements	385	0
Impairment loss	(2,246)	(48)
Exchange adjustments	(4)	9
Balance at end of year	(24,022)	(21,885)	(21,432)
Accumulated depreciation and impairment losses [member] | Leasehold improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning year	(2,284)	(2,131)
Charge for the year	(64)	(133)
Disposals or retirements	38	0
Impairment loss	(339)	(4)
Exchange adjustments	(20)	(16)
Balance at end of year	(2,669)	(2,284)	(2,131)
Accumulated depreciation and impairment losses [member] | Computer equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning year	(4,178)	(3,950)
Charge for the year	(178)	(214)
Disposals or retirements	115	22
Impairment loss	(101)	(31)
Exchange adjustments	(7)	(5)
Balance at end of year	(4,349)	(4,178)	(3,950)
Accumulated depreciation and impairment losses [member] | Plant and equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning year	(31,577)	(30,032)
Charge for the year	(317)	(649)
Disposals or retirements	213	43
Impairment loss	(1,086)	(650)
Exchange adjustments	(370)	(289)
Balance at end of year	(33,137)	(31,577)	$ (30,032)
Carrying amounts [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning year	5,682
Balance at end of year	1,892	5,682
Carrying amounts [Member] | Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning year	2,797
Balance at end of year	246	2,797
Carrying amounts [Member] | Leasehold improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning year	417
Balance at end of year	91	417
Carrying amounts [Member] | Computer equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning year	362
Balance at end of year	263	362
Carrying amounts [Member] | Plant and equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning year	2,106
Balance at end of year	$ 1,292	$ 2,106

PROPERTY, PLANT AND EQUIPMENT_4

PROPERTY, PLANT AND EQUIPMENT (Schedule of Additional Information on Right-of-use Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets	$ 395	$ 2,699
Depreciation Member
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets	(273)	(455)
Accumulated impairment Charge [member]
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets	(2,016)	(248)
Buildings [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets	229	2,482
Buildings [Member] | Depreciation Member
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets	(196)	(398)
Buildings [Member] | Accumulated impairment Charge [member]
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets	(1,930)	(48)
Computer equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets	166	217
Computer equipment [Member] | Depreciation Member
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets	(51)	(40)
Computer equipment [Member] | Accumulated impairment Charge [member]
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets	0	0
Plant and equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets	0	0
Plant and equipment [Member] | Depreciation Member
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets	(26)	(17)
Plant and equipment [Member] | Accumulated impairment Charge [member]
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets	$ (86)	$ (200)

PROPERTY, PLANT AND EQUIPMENT_5

PROPERTY, PLANT AND EQUIPMENT (Schedule of Income from Sub-letting Right-of-use Buildings) (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Buildings [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Number Of Right Of Use Leased Assets	7	9
Average remaining lease term (years)	5 years	5 years
No. of Leases with extension options	1	2
No. of Leases with options to purchase	0	0
No. of leases with variable payments linked to index	0	0
No. of leases with termination options	0	0
Buildings [Member] | Bottom of range [member]
Disclosure of quantitative information about right-of-use assets [line items]
Range of remaining term in years	1 year	1 year
Buildings [Member] | Top of range [member]
Disclosure of quantitative information about right-of-use assets [line items]
Range of remaining term in years	10 years	11 years
Vehicles [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Number Of Right Of Use Leased Assets	22	20
Average remaining lease term (years)	2 years	2 years
No. of Leases with extension options	0	0
No. of Leases with options to purchase	22	20
No. of leases with variable payments linked to index	0	0
No. of leases with termination options	22	20
Vehicles [Member] | Bottom of range [member]
Disclosure of quantitative information about right-of-use assets [line items]
Range of remaining term in years	1 year	4 months 24 days
Vehicles [Member] | Top of range [member]
Disclosure of quantitative information about right-of-use assets [line items]
Range of remaining term in years	3 years	3 years
I.T. and office equipment [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Number Of Right Of Use Leased Assets	5	5
Range of remaining term in years	3 years	4 years
Average remaining lease term (years)	3 years	4 years
No. of Leases with extension options	0	0
No. of Leases with options to purchase	0	0
No. of leases with variable payments linked to index	0	0
No. of leases with termination options	0	0

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS (Narrative) (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Development costs not amortised		$ 1,596,000	$ 6,982,000	$ 7,994,000
Description of project completion period		January 1, 2024 to December 31, 2025
Additional project cost		$ 1,000,000
Intangible assets under development written down		2,214,000
Intangible assets under development impairment charge		120,000
Assets under development carrying value		1,266,000
Impairment loss on financial assets	$ 1,500,000	$ 1,500,000	$ 0	0
Impairment Loss For Investment	$ 1,500,000
Long Term Growth Rate		2%	2%
Variation in discount rate		10%
Actuarial assumption of discount rate percentage		10%
Impairment loss		$ 5,833,000	$ 4,624,000	$ 3,853,000
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill		11,105,000	$ 5,839,000
Tristat [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Assets under development carrying value		$ 1,024,000
Top of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Cash flow projections		0%
Pre tax discount rates		22%	24%
Bottom of range [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Cash flow projections		5%
Pre tax discount rates		15%	16%
Immco Diagnostics Inc [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Impairment loss		$ 2,069,000
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill		9,331,000	$ 0
Trinity Biotech Manufacturing Limited [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill		$ 1,500,000	$ 3,599,000

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS (Schedule of Goodwill and Intangible Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about intangible assets [line items]
Balance at beginning year	$ 35,269
Impairment losses	5,833	$ 4,624	$ 3,853
Balance at end of year	16,270	35,269
Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Balance at beginning year	247,075	242,260
Additions	1,887	4,879
Disposals or retirements	(27,079)
Reclassification	0
Exchange adjustments	23	(64)
Balance at end of year	221,906	247,075	242,260
Carrying amounts [Member]
Disclosure of detailed information about intangible assets [line items]
Balance at beginning year	35,269
Balance at end of year	16,270	35,269
Accumulated depreciation and impairment losses [member]
Disclosure of detailed information about intangible assets [line items]
Balance at beginning year	(211,806)	(206,279)
Charge for the year	(946)	(923)
Disposals or retirements	12,956
Impairment losses	(5,833)	(4,624)
Exchange adjustments	(7)	20
Balance at end of year	(205,636)	(211,806)	(206,279)
Goodwill [member] | Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Balance at beginning year	79,182	79,182
Additions	0
Disposals or retirements	(12,591)
Reclassification	54
Exchange adjustments	0	0
Balance at end of year	66,645	79,182	79,182
Goodwill [member] | Carrying amounts [Member]
Disclosure of detailed information about intangible assets [line items]
Balance at beginning year	12,537
Balance at end of year	0	12,537
Goodwill [member] | Accumulated depreciation and impairment losses [member]
Disclosure of detailed information about intangible assets [line items]
Balance at beginning year	(66,645)	(66,645)
Charge for the year		0
Disposals or retirements	0
Impairment losses	0	0
Exchange adjustments	0	0
Balance at end of year	(66,645)	(66,645)	(66,645)
Development cost [Member] | Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Balance at beginning year	125,584	121,173
Additions	1,758	4,475
Disposals or retirements	0
Reclassification	0
Exchange adjustments	23	(64)
Balance at end of year	127,365	125,584	121,173
Development cost [Member] | Carrying amounts [Member]
Disclosure of detailed information about intangible assets [line items]
Balance at beginning year	17,008
Balance at end of year	15,103	17,008
Development cost [Member] | Accumulated depreciation and impairment losses [member]
Disclosure of detailed information about intangible assets [line items]
Balance at beginning year	(108,576)	(103,494)
Charge for the year	(753)	(479)
Disposals or retirements	0
Impairment losses	(2,926)	(4,623)
Exchange adjustments	(7)	20
Balance at end of year	(112,262)	(108,576)	(103,494)
Patents and licences [Member] | Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Balance at beginning year	8,729	8,707
Additions	19	22
Disposals or retirements	0
Reclassification	(54)
Exchange adjustments	0	0
Balance at end of year	8,694	8,729	8,707
Patents and licences [Member] | Carrying amounts [Member]
Disclosure of detailed information about intangible assets [line items]
Balance at beginning year	159
Balance at end of year	145	159
Patents and licences [Member] | Accumulated depreciation and impairment losses [member]
Disclosure of detailed information about intangible assets [line items]
Balance at beginning year	(8,570)	(8,561)
Charge for the year	30	(9)
Disposals or retirements	0
Impairment losses	9	0
Exchange adjustments	0	0
Balance at end of year	(8,549)	(8,570)	(8,561)
Other [Member] | Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Balance at beginning year	33,580	33,198
Additions	110	382
Disposals or retirements	(14,488)
Reclassification	0
Exchange adjustments	0	0
Balance at end of year	19,202	33,580	33,198
Other [Member] | Carrying amounts [Member]
Disclosure of detailed information about intangible assets [line items]
Balance at beginning year	5,565
Balance at end of year	1,022	5,565
Other [Member] | Accumulated depreciation and impairment losses [member]
Disclosure of detailed information about intangible assets [line items]
Balance at beginning year	(28,015)	(27,579)
Charge for the year	(223)	(435)
Disposals or retirements	12,956
Impairment losses	(2,898)	(1)
Exchange adjustments	0	0
Balance at end of year	$ (18,180)	$ (28,015)	$ (27,579)

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS (Schedule of Principal Development Projects) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about intangible assets [line items]
Capitalised development costs	$ 1,758	$ 4,475
Premier Instruments for A1c and haemoglobinopathies testing [Member]
Disclosure of detailed information about intangible assets [line items]
Capitalised development costs	1,669	1,904
COVID-19 tests [Member]
Disclosure of detailed information about intangible assets [line items]
Capitalised development costs	0	1,378
Mid-tier haemoglobins instrument [Member]
Disclosure of detailed information about intangible assets [line items]
Capitalised development costs	51	484
HIV Screening Rapid Test [Member]
Disclosure of detailed information about intangible assets [line items]
Capitalised development costs	6	379
Tri-stat point-of-care instrument [Member]
Disclosure of detailed information about intangible assets [line items]
Capitalised development costs	0	163
Other Projects [Member]
Disclosure of detailed information about intangible assets [line items]
Capitalised development costs	$ 32	$ 167

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS (Schedule of Impairment Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about intangible assets [line items]
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill	$ 11,105	$ 5,839
Immco Diagnostics Inc [Member]
Disclosure of detailed information about intangible assets [line items]
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill	9,331	0
Trinity Biotech Manufacturing Limited [Member]
Disclosure of detailed information about intangible assets [line items]
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill	1,500	3,599
Trinity Biotech Do Brasil [Member]
Disclosure of detailed information about intangible assets [line items]
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill	274	454
Primus Corp [Member]
Disclosure of detailed information about intangible assets [line items]
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill	0	1,024
Clark Laboratories Inc [Member]
Disclosure of detailed information about intangible assets [line items]
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill	0	407
Biopool US Inc [Member]
Disclosure of detailed information about intangible assets [line items]
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill	$ 0	$ 355

GOODWILL AND INTANGIBLE ASSET_6

GOODWILL AND INTANGIBLE ASSETS (Schedule of Breakdown of Impairment Loss) (Details) (USD $) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Goodwill And Intangible Assets [Abstract]
Goodwill and other intangible assets (see Note 14)	$ 5,833,000	$ 4,624,000
Property, plant and equipment (see Note 13)	3,772,000	733,000
Financial assets (see Note 13)	1,500,000	0
Prepayments (see Note 18)	0	482,000	$ 583,000
Total impairment loss	$ 11,105,000	$ 5,839,000

GOODWILL AND INTANGIBLE ASSET_7

GOODWILL AND INTANGIBLE ASSETS (Schedule of Specific asset impairment charges) (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Disclosure of detailed information about intangible assets [line items]
Internally developed intangible assets	$ 4,624
Rapid COVID-19 antigen test [Member]
Disclosure of detailed information about intangible assets [line items]
Internally developed intangible assets	2,214
Autoimmune smart reader [Member]
Disclosure of detailed information about intangible assets [line items]
Internally developed intangible assets	1,266
Tri-stat instrument [Member]
Disclosure of detailed information about intangible assets [line items]
Internally developed intangible assets	1,024
COVID-19 ELISA test [Member]
Disclosure of detailed information about intangible assets [line items]
Internally developed intangible assets	$ 120

GOODWILL AND INTANGIBLE ASSET_8

GOODWILL AND INTANGIBLE ASSETS (Schedule of Significant Goodwill and Intangible Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Carrying amount of goodwill	$ 12,591
Discount rate applied (real pre-tax)	15.77%
Excess value-in-use over carrying amount	$ 7,432
EBITDA would need to decrease for an impairment to arise	31.28%
Long-term growth rate	2%	2%

GOODWILL AND INTANGIBLE ASSET_9

GOODWILL AND INTANGIBLE ASSETS (Schedule of Intangible Assets with Indefinite Useful lives) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets with indefinite useful lives	$ 365	$ 3,964
Immco Diagnostic C G U Member
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets with indefinite useful lives	0	2,069
Fitzgerald Industries International CGU Trade Name [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets with indefinite useful lives	0	970
Fitzgerald Industries International CGU RDI Trade Name [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets with indefinite useful lives	0	560
Primus Corporation CGU Trade Name [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets with indefinite useful lives	$ 365	$ 365

FINANCIAL ASSETS (Narrative) (D

FINANCIAL ASSETS (Narrative) (Details) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Jun. 30, 2023	Jan. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial assets [line items]
Impairment loss on financial assets	$ 1,500		$ 1,500	$ 0	$ 0
Strategic partnership with imaware, Inc. [Member]
Disclosure of financial assets [line items]
Convertible Note Investment		$ 1,500
Agreement Term		5-year
Issue of convertible instruments			700
Accrued Liability			800
Impairment loss on financial assets			$ 1,500

FINANCIAL ASSETS (Details)

FINANCIAL ASSETS (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial assets [abstract]
Cost At January 1		$ 0
Additions in year		1,500
Cost At December 31		1,500	$ 0
Provision for impairment At January 1		0
Impairment in the current year	$ 1,500	1,500	0	$ 0
Provision for impairment At December 31		(1,500)	$ 0
Carrying amount At December 31		$ 0

DEFERRED TAX ASSETS AND LIABI_3

DEFERRED TAX ASSETS AND LIABILITIES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)
Disclosure Of Deferred Tax Assets And Liabilities [Abstract]
Deferred tax asset increase due to increase in provision	$ 2,243,000
Deferred tax liability increased	$ 2,758,000

DEFERRED TAX ASSETS AND LIABI_4

DEFERRED TAX ASSETS AND LIABILITIES (Schedule of Recognised Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	$ 1,975	$ 4,218
Deferred tax liabilities	(2,300)	(5,058)
Net deferred tax assets/(liabilities)	(325)	(840)	$ (757)
Plant and equipment [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	168	229
Deferred tax liabilities	0	(5)
Net deferred tax assets/(liabilities)	168	224	466
Intangible assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	0	0
Deferred tax liabilities	(931)	(3,950)
Net deferred tax assets/(liabilities)	(931)	(3,950)	(3,969)
Inventory Member
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	105	423
Deferred tax liabilities	0	0
Net deferred tax assets/(liabilities)	105	423	620
Provisions [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	558	2,194
Deferred tax liabilities	0	0
Net deferred tax assets/(liabilities)	558	2,194	1,871
Tax value of loss carry-forwards [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	1,030	1,254
Deferred tax liabilities	0	0
Net deferred tax assets/(liabilities)	1,030	1,254	1,016
Other items [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	114	118
Deferred tax liabilities	(1,369)	(1,103)
Net deferred tax assets/(liabilities)	$ (1,255)	$ (985)	$ (761)

DEFERRED TAX ASSETS AND LIABI_5

DEFERRED TAX ASSETS AND LIABILITIES (Schedule of Unrecognised Deferred Tax Liabilities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Balance at beginning of year	$ (840)	$ (757)
Recognised in income	323	(86)
Recognised in discontinued operations	192	3
Balance at end of year	(325)	(840)
Plant and equipment [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Balance at beginning of year	224	466
Recognised in income	(56)	(242)
Recognised in discontinued operations	0	0
Balance at end of year	168	224
Intangible assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Balance at beginning of year	(3,950)	(3,969)
Recognised in income	2,827	16
Recognised in discontinued operations	192	3
Balance at end of year	(931)	(3,950)
Inventories [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Balance at beginning of year	423	620
Recognised in income	(318)	(197)
Recognised in discontinued operations	0	0
Balance at end of year	105	423
Provisions [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Balance at beginning of year	2,194	1,871
Recognised in income	(1,636)	323
Recognised in discontinued operations	0	0
Balance at end of year	558	2,194
Tax value of loss carry-forwards [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Balance at beginning of year	1,254	1,016
Recognised in income	(224)	238
Recognised in discontinued operations	0	0
Balance at end of year	1,030	1,254
Other items [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Balance at beginning of year	(985)	(761)
Recognised in income	(270)	(224)
Recognised in discontinued operations	0	0
Balance at end of year	$ (1,255)	$ (985)

DEFERRED TAX ASSETS AND LIABI_6

DEFERRED TAX ASSETS AND LIABILITIES (Schedule of Unrecognised Deferred Tax Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure Of Deferred Tax Assets And Liabilities [Abstract]
Capital losses	$ 8,293	$ 8,293
Net operating losses	136,202	75,957
US alternative minimum tax credits	1,790	1,906
Other temporary timing differences	57,986	38,960
US state credit carryforwards	4,015	2,753
Unrecognised deferred tax assets	$ 208,286	$ 127,869

OTHER NON-CURRENT ASSETS (Detai

OTHER NON-CURRENT ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Miscellaneous non-current assets [abstract]
Finance lease receivables	$ 36	$ 84
Other assets	43	55
Total other assets	$ 79	$ 139

INVENTORIES (Narrative) (Detail

INVENTORIES (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Classes of current inventories [abstract]
Inventories net of provisions	$ 11,344,000	$ 16,274,000	$ 12,063,000
Cost of sales	$ 35,091,000	$ 45,340,000	$ 49,299,000

INVENTORIES (Schedule of invent

INVENTORIES (Schedule of inventories) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Classes of current inventories [abstract]
Raw materials and consumables	$ 10,053	$ 12,094
Work-in-progress	4,498	3,948
Finished goods	5,382	6,461
Total inventories	$ 19,933	$ 22,503

INVENTORIES (Schedule of Moveme

INVENTORIES (Schedule of Movement on the Inventory Provision) (Details) - Provision for inventories [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of other provisions [line items]
Opening provision at January 1	$ 16,274	$ 12,063	$ 9,781
Charged during the year	2,291	7,391	5,589
Utilised during the year	(5,456)	(3,180)	(3,307)
Eliminated on disposal of business	(1,765)	0	0
Closing provision at December 31	$ 11,344	$ 16,274	$ 12,063

TRADE AND OTHER RECEIVABLES (Na

TRADE AND OTHER RECEIVABLES (Narrative) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of maturity analysis of operating lease payments [line items]
Trade receivables, net impairment losses provision	$ 2,324,000	$ 2,691,000	$ 2,986,000
Prepayments of impairment	0	482,000	$ 583,000
Finance lease receivable	155,000	170,000
Between one and five years [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Finance lease receivable	$ 36,000	$ 84,000

TRADE AND OTHER RECEIVABLES (Sc

TRADE AND OTHER RECEIVABLES (Schedule of Trade and Other Receivables) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Trade and other current receivables [abstract]
Trade receivables, net of impairment losses	$ 10,698	$ 12,620
Prepayments	2,036	1,932
Contract assets	525	739
Value added tax	43	43
Finance lease receivable	119	86
Consideration due from sale of business	373	0
Other receivables	107	0
Grant receivable	0	333
Total and other receivables	$ 13,901	$ 15,753

TRADE AND OTHER RECEIVABLES (_2

TRADE AND OTHER RECEIVABLES (Schedule of Future Minimum Finance Lease Receivables) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Disclosure of maturity analysis of operating lease payments [line items]
Gross investment	$ 224,000	$ 353,000
Unearned income	7,000	12,000
Minimum Finance Lease Payments Receivable At Present Value	155,000	170,000
Less than one year [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Gross investment	170,000	180,000
Unearned income	4,000	6,000
Minimum Finance Lease Payments Receivable At Present Value	119,000	86,000
Between one and five years [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Gross investment	54,000	173,000
Unearned income	3,000	6,000
Minimum Finance Lease Payments Receivable At Present Value	$ 36,000	$ 84,000

TRADE AND OTHER RECEIVABLES (_3

TRADE AND OTHER RECEIVABLES (Schedule of Future Minimum Rentals Receivable Under Non-Cancellable Operating Leases) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of maturity analysis of operating lease payments [line items]
Future minimum rentals receivable under non-cancellable operating leases	$ 1,995	$ 1,589
Instruments [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Future minimum rentals receivable under non-cancellable operating leases	1,995	1,589
Less than one year [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Future minimum rentals receivable under non-cancellable operating leases	1,995	1,589
Less than one year [Member] | Instruments [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Future minimum rentals receivable under non-cancellable operating leases	$ 1,995	$ 1,589

CASH AND CASH EQUIVALENTS (Sche

CASH AND CASH EQUIVALENTS (Schedule of Cash and Cash Equivalents) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Cash and cash equivalents [abstract]
Cash	$ 3,691	$ 6,578
Cash and cash equivalents	$ 3,691	$ 6,578

CAPITAL AND RESERVES (Narrative

CAPITAL AND RESERVES (Narrative) (Details)	1 Months Ended	12 Months Ended
	May 31, 2022 USD ($) $ / shares	Dec. 31, 2023 USD ($) Share shares	Dec. 31, 2022 Share shares	Dec. 31, 2021 Share shares
Disclosure of classes of share capital [line items]
Reserve of cash flow hedges		$ 23,000
MiCo Ltd [Member]
Disclosure of classes of share capital [line items]
Amount of investment from MiCo	$ 45,200,000
Equity investment	$ 25,200,000
Maturity of unsecured junior convertible note	seven-year
Unsecured junior convertible note	$ 20,000,000
Maximum weighted average price of ADS | $ / shares	$ 16.2
Equity component of the convertible note	$ 6,700,000
Class A Ordinary shares [Member]
Disclosure of classes of share capital [line items]
Ordinary shares issued | shares		880,000	47,492,000
Proceeds from issue of ordinary shares		$ 170,800
Share issue related cost		$ 11,000
Ordinary shares issued from exercise of employee share options | Share		880,000	2,733,328	0
Treasury shares purchased | shares			0	0
Shares issued as consideration for Exchangeable Notes purchase | shares		0	21,332,000
Class A Ordinary shares [Member] | MiCo Ltd [Member]
Disclosure of classes of share capital [line items]
Ordinary shares issued | shares		880,000

CAPITAL AND RESERVES (Schedule

CAPITAL AND RESERVES (Schedule of Share Capital) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of classes of share capital [line items]
Balance at January 1	$ 24,922
At period end	$ 24,922	$ 24,922
Class A Ordinary shares [Member]
Disclosure of classes of share capital [line items]
Number of shares at January 1	164,986,000	96,162,000
Issued for cash	880,000	47,492,000
Issued as consideration for Exchangeable Notes purchase	0	21,332,000
At period end	165,866,000	164,986,000
American depositary share [Member]
Disclosure of classes of share capital [line items]
Number of shares at January 1	8,249,000	4,808,000
Issued for cash	44,000	2,374,000
Issued as consideration for Exchangeable Notes purchase	0	1,067,000
At period end	8,293,000	8,249,000
Class A Treasury shares [Member]
Disclosure of classes of share capital [line items]
Balance at January 1	$ 12,556	$ 12,556
Purchased during period	0	0
At period end	12,556	12,556
American Depositary Share Treasury Shares Member
Disclosure of classes of share capital [line items]
Balance at January 1	628	628
Purchased during period	0	0
At period end	$ 628	$ 628

SHARE OPTIONS (Narrative) (Deta

SHARE OPTIONS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) Share $ / shares	Dec. 31, 2022 USD ($) Share $ / shares	Dec. 31, 2021 USD ($) Share $ / shares	Dec. 31, 2020 Share
Disclosure of classes of share capital [line items]
Description of share-adjusted ratio	In February 2024, the Company adjusted its ADS ratio from 1 ADS: 4 ordinary share to 1 ADS: 20 ordinary shares.
Weighted-average remaining contractual life of options outstanding	5 years 10 days	5 years 6 months 29 days
Share based payments continuing operations | $	$ 2,069,000	$ 1,755,000	$ 1,100,000
Share based payments capitalised in intangible development project assets | $		0	11,000
Share based payments charge | $	$ 2,069,000	$ 1,755,000	$ 1,111,000
Class A Ordinary shares [Member]
Disclosure of classes of share capital [line items]
Number of options | Share	46,914,672	44,814,672	18,727,990	19,485,990
Number of share options exercised | Share	880,000	2,733,328	0
Average share price, share options exercised	$ 0.19
Opening share price	0.24	$ 0.36	$ 0.95
Closing share price	0.11	0.25	0.36
Average share price	0.21
Weighted average exercise price	0.19	0.19	$ 0
Class A Ordinary shares [Member] | Bottom of range [member]
Disclosure of classes of share capital [line items]
Weighted average exercise price	0.19	0.19
Class A Ordinary shares [Member] | Top of range [member]
Disclosure of classes of share capital [line items]
Weighted average exercise price	$ 0.19	$ 0.19
American depositary share [Member]
Disclosure of classes of share capital [line items]
Number of options | Share	2,345,734	2,240,734	936,400	974,300
Number of share options exercised | Share	44,000	136,666
Average share price, share options exercised	$ 3.8
Opening share price	4.8	$ 7.35	$ 19
Closing share price	2.15	4.95	$ 7.15
Average share price	4.11
Weighted average exercise price	3.8	3.8
American depositary share [Member] | Bottom of range [member]
Disclosure of classes of share capital [line items]
Weighted average exercise price	3.8	3.8
American depositary share [Member] | Top of range [member]
Disclosure of classes of share capital [line items]
Weighted average exercise price	$ 3.8	$ 3.8

SHARE OPTIONS (Schedule of Gran

SHARE OPTIONS (Schedule of Grants of Share Options and Warrants) (Details)	12 Months Ended
	Dec. 31, 2023 Share $ / shares	Dec. 31, 2022 Share $ / shares	Dec. 31, 2021 Share $ / shares
Class A Ordinary shares [Member]
Disclosure of classes of share capital [line items]
Outstanding Beginning Balance | Share	44,814,672	18,727,990	19,485,990
Granted | Share	19,600,000	29,400,000	0
Exercised | Share	(880,000)	(2,733,328)	0
Expired/ Forfeited | Share	(16,620,000)	(579,990)	(758,000)
Outstanding at end of year | Share	46,914,672	44,814,672	18,727,990
Exercisable at end of year | Share	19,764,672	14,138,004	13,401,322
Weighted Average exercise price
Outstanding Beginning Balance	$ 0.47	$ 0.78	$ 0.79
Granted	0.14	0.27	0
Exercised	0.19	0.19	0
Expired/ Forfeited	0.33	1.87	1.07
Outstanding at end of year	0.39	0.47	0.78
Exercisable at end of year	0.67	0.89	0.93
Class A Ordinary shares [Member] | Bottom of range [member]
Weighted Average exercise price
Outstanding Beginning Balance	0.19	0.19	0.19
Granted	0.12	0.27
Exercised	0.19	0.19
Expired/ Forfeited	0.27	0.69	0.19
Outstanding at end of year	0.12	0.19	0.19
Exercisable at end of year	0.19	0.19	0.19
Class A Ordinary shares [Member] | Top of range [member]
Weighted Average exercise price
Outstanding Beginning Balance	2.43	4.36	4.36
Granted	0.25	0.29
Exercised	0.19	0.19
Expired/ Forfeited	2.43	4.36	4.21
Outstanding at end of year	1.34	2.43	4.36
Exercisable at end of year	$ 1.34	$ 2.43	$ 4.36
American depositary share [Member]
Disclosure of classes of share capital [line items]
Outstanding Beginning Balance | Share	2,240,734	936,400	974,300
Granted | Share	980,000	1,470,000
Exercised | Share	(44,000)	(136,666)
Expired/ Forfeited | Share	(831,000)	(29,000)	(37,900)
Outstanding at end of year | Share	2,345,734	2,240,734	936,400
Exercisable at end of year | Share	988,234	706,900	670,066
Weighted Average exercise price
Outstanding Beginning Balance	$ 9.4	$ 15.6	$ 15.8
Granted	2.8	5.4
Exercised	3.8	3.8
Expired/ Forfeited	6.6	37.4	21.4
Outstanding at end of year	7.8	9.4	15.6
Exercisable at end of year	13.4	17.8	18.6
American depositary share [Member] | Bottom of range [member]
Weighted Average exercise price
Outstanding Beginning Balance	3.8	3.8	3.8
Granted	2.4	5.4
Exercised	3.8	3.8
Expired/ Forfeited	5.4	13.8	3.8
Outstanding at end of year	2.4	3.8	3.8
Exercisable at end of year	3.8	3.8	3.8
American depositary share [Member] | Top of range [member]
Weighted Average exercise price
Outstanding Beginning Balance	48.6	87.2	87.2
Granted	5	5.8
Exercised	3.8	3.8
Expired/ Forfeited	48.6	87.2	84.2
Outstanding at end of year	26.8	48.6	87.2
Exercisable at end of year	$ 26.8	$ 48.6	$ 87.2

SHARE OPTIONS (Summary of Range

SHARE OPTIONS (Summary of Range of Prices of Stock Options) (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) Share $ / shares shares	Dec. 31, 2022 USD ($) Share $ / shares shares	Dec. 31, 2021 Share $ / shares	Dec. 31, 2020 Share
Outstanding
Weighted average contractual life remaining (years)	5 years 10 days	5 years 6 months 29 days
Class A Ordinary shares [Member]
Outstanding
Number of options | Share	46,914,672	44,814,672	18,727,990	19,485,990
Exercisable
Number of options | shares	19,764,672	14,138,004
Weighted average exercise price | $ / shares	$ 0.19	$ 0.19	$ 0
Class A Ordinary shares [Member] | US$0.12-US$0.99 [Member]
Outstanding
Number of options | Share	42,266,672	39,546,672
Weighted average exercise price | $	$ 0.28	$ 0.35
Weighted average contractual life remaining (years)	5 years 6 months	6 years 1 month 6 days
Exercisable
Number of options | shares	15,116,672	8,930,004
Weighted average exercise price | $ / shares	$ 0.47	$ 0.59
Weighted average contractual life remaining (years)	4 years 1 month 28 days	4 years 18 days
Class A Ordinary shares [Member] | US$1.00-US$1.74 [Member]
Outstanding
Number of options | Share	4,648,000	4,988,000
Weighted average exercise price | $	$ 1.33	$ 1.34
Weighted average contractual life remaining (years)	9 months 14 days	1 year 9 months 10 days
Exercisable
Number of options | shares	4,648,000	4,928,000
Weighted average exercise price | $ / shares	$ 1.33	$ 1.34
Weighted average contractual life remaining (years)	9 months 14 days	1 year 8 months 26 days
Class A Ordinary shares [Member] | US$1.75- US$2.43 [Member]
Outstanding
Number of options | Share		280,000
Weighted average exercise price | $		$ 2.43
Weighted average contractual life remaining (years)		1 month 24 days
Exercisable
Number of options | shares		280,000
Weighted average exercise price | $ / shares		$ 2.43
Weighted average contractual life remaining (years)		1 month 24 days
American depositary share [Member]
Outstanding
Number of options | Share	2,345,734	2,240,734	936,400	974,300
Exercisable
Number of options | shares	988,234	706,900
Weighted average exercise price | $ / shares	$ 3.8	$ 3.8
American depositary share [Member] | US$2.40-US$19.80 [Member]
Outstanding
Number of options | Share	2,113,334
Weighted average exercise price | $	$ 5.64
Weighted average contractual life remaining (years)	5 years 6 months
Exercisable
Number of options | shares	755,834
Weighted average exercise price | $ / shares	$ 9.32
Weighted average contractual life remaining (years)	4 years 1 month 28 days
American depositary share [Member] | US$20.00-US$34.80 [Member]
Outstanding
Number of options | Share	232,400	249,400
Weighted average exercise price | $	$ 26.54	$ 26.8
Weighted average contractual life remaining (years)	9 months 14 days	1 year 9 months 10 days
Exercisable
Number of options | shares	232,400	246,400
Weighted average exercise price | $ / shares	$ 26.54	$ 26.8
Weighted average contractual life remaining (years)	9 months 14 days	1 year 8 months 26 days
American depositary share [Member] | US$2.40-US$19.99 [Member]
Outstanding
Number of options | Share		1,977,334
Weighted average exercise price | $		$ 7
Weighted average contractual life remaining (years)		6 years 1 month 6 days
Exercisable
Number of options | shares		446,500
Weighted average exercise price | $ / shares		$ 11.8
Weighted average contractual life remaining (years)		4 years 18 days
American depositary share [Member] | US$35.00- US$48.60 [Member]
Outstanding
Number of options | Share		14,000
Weighted average exercise price | $		$ 48.6
Weighted average contractual life remaining (years)		1 month 24 days
Exercisable
Number of options | shares		14,000
Weighted average exercise price | $ / shares		$ 48.6
Weighted average contractual life remaining (years)		1 month 24 days

SHARE OPTIONS (Schedule of Fair

SHARE OPTIONS (Schedule of Fair Value of the Options Vesting Period) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Share Options And Share Warrants [Abstract]
Share-based payments - cost of sales	$ 0	$ 0	$ 5,000
Share-based payments - selling, general and administrative	2,069,000	1,755,000	1,095,000
Total - continuing operations	2,069,000	1,755,000	1,100,000
Share-based payments - discontinued operations	0	0	0
Total share-based payments	$ 2,069,000	$ 1,755,000	$ 1,100,000

SHARE OPTIONS (Schedule of Assu

SHARE OPTIONS (Schedule of Assumption Determining Fair Value of Share Options) (Details) - Key management personnel [Member]	12 Months Ended
	Dec. 31, 2023 USD ($) Years $ / shares shares	Dec. 31, 2022 USD ($) Years $ / shares shares	Dec. 31, 2021 USD ($) Years $ / shares shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average expected volatility	40.21%	76.79%	0%
Weighted average expected life | Years	7	6.82	0
Weighted average risk free interest rate	4.13%	3.59%	0%
Bottom of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value at measurement date per 'A' share / (per ADS) | $	$ 0.5	$ 0.19	$ 0
Total 'A' share options granted / (ADS's equivalent) | shares	(19,600,000)	(29,400,000)	0
Weighted average share price per 'A' share / (per ADS)	$ 0.14	$ 0.27	$ 0
Weighted average exercise price per 'A' share / (per ADS)	$ 0.14	$ 0.27	$ 0
Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value at measurement date per 'A' share / (per ADS) | $	$ 10.04	$ 3.8	$ 0
Total 'A' share options granted / (ADS's equivalent) | shares	(980,000)	(1,470,000)	0
Weighted average share price per 'A' share / (per ADS)	$ 2.8	$ 5.4	$ 0
Weighted average exercise price per 'A' share / (per ADS)	$ 2.8	$ 5.4	$ 0

TRADE AND OTHER PAYABLES (Narra

TRADE AND OTHER PAYABLES (Narrative) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about business combination [line items]
Accrued liabilities to contracted licence payments	$ 144,000	$ 176,000

TRADE AND OTHER PAYABLES (Sched

TRADE AND OTHER PAYABLES (Schedule of Trade and Other Payables) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Trade and other current payables [abstract]
Trade and other current payables	$ 3,885,000	$ 6,205,000
Accruals and other liabilities	7,552,000	8,585,000
Amounts payable for financial assets	800,000	0
Payroll taxes	405,000	368,000
Employee related social insurance	110,000	103,000
Deferred income	50,000	114,000	$ 141,000
Total trade and other payables	$ 12,802,000	$ 15,375,000

PROVISIONS (Narrative) (Details

PROVISIONS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)
Provisions [abstract]
Provision for reduced warranty claims	$ 50,000

PROVISIONS (Schedule of Provisi

PROVISIONS (Schedule of Provisions) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Provisions [abstract]
Product warranty provision	$ 50	$ 50
Provisions	$ 50	$ 50

INTEREST-BEARING LOANS AND BO_3

INTEREST-BEARING LOANS AND BORROWINGS (Narrative) (Details)		1 Months Ended						12 Months Ended
	Dec. 10, 2021 USD ($)	Jan. 31, 2024 USD ($)	Apr. 27, 2023 USD ($)	Feb. 28, 2023 USD ($) $ / shares shares	May 31, 2022 USD ($)	May 22, 2022 USD ($)	Jan. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2023 USD ($) shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) $ / shares shares	Apr. 30, 2024 USD ($)
Disclosure of fair value measurement of liabilities [line items]
Shares consideration								$ 0	$ 25,336,000	$ 0
Loan origination costs								0	0	$ 1,638,000
Proceeds from sale of business			$ 30,000,000
Equity investment								$ 6,709,000	$ 6,709,000
Amendment and Restatement of Term Loan [Member]
Disclosure of fair value measurement of liabilities [line items]
Outstanding principal term loan		$ 35,000,000
Funding amount		22,000,000									$ 6,500,000
Amount available for development of the CGM		9,500,000
Additional liquidity recognized		6,500,000
Amount used to acquire the CGM assets		12,500,000
American depositary share [Member]
Disclosure of fair value measurement of liabilities [line items]
Number of shares issued | shares								8,293,000	8,249,000	4,808,000
Class A Ordinary shares [Member]
Disclosure of fair value measurement of liabilities [line items]
Number of shares issued | shares								165,866,000	164,986,000	96,162,000
MiCo Ltd [Member]
Disclosure of fair value measurement of liabilities [line items]
Remaining amount of loan					$ 20,000,000
Loan, maturity					seven-year
Current Liabilities [Member]
Disclosure of fair value measurement of liabilities [line items]
Remaining amount of loan								$ 210,000	$ 210,000
Non Current Liabilities [Member]
Disclosure of fair value measurement of liabilities [line items]
Remaining amount of loan								55,177,000	59,616,000
Exchangeable Senior Notes [Member]
Disclosure of fair value measurement of liabilities [line items]
Debt issued/repaid							$ 99,700,000
Total exchangeable notes percentage							99.70%
Cash paid to each holder							$ 86,730,000
Cash received per nominal value	$ 1						0.87
Nominal amount of debt							$ 1
Exchangeable notes discount rate							0.13
Shares consideration	$ 6,100,000
Extinguishment of debt								83,200,000
Loss on disposal								9,700,000
Exchangeable Senior Notes [Member] | American depositary share [Member]
Disclosure of fair value measurement of liabilities [line items]
Shares consideration | shares							1,066,600
Shares amount representing companies ADS | $ / shares							$ 0.4
Exchangeable Senior Notes [Member] | Class A Ordinary shares [Member]
Disclosure of fair value measurement of liabilities [line items]
Shares consideration | shares							21,332,000
Exchangeable Senior Notes [Member] | Current Liabilities [Member]
Disclosure of fair value measurement of liabilities [line items]
Debt issued/repaid								0	86,730,000
Loss on disposal								0	(9,678,000)
Remaining amount of loan								210,000	210,000	$ 83,312,000
Accretion interest								0	(83,000)
Senior Secured Term Loan [Member] | Perceptive Credit Holdings Iii, Lp [Member]
Disclosure of fair value measurement of liabilities [line items]
Face amount of loan										$ 81,300,000
Loan, interest rate basis										The Term Loan is secured by a charge over the Group’s assets. The 48-month Term Loan will mature in January 2026 and accrues interest at an annual rate equal to 11.25% plus the greater of (a) one -month LIBOR (later changed to the Term SOFR Reference Rate effective from October 28, 2022) and (b) one percent per annum, and interest is payable monthly in arrears in cash.
Senior Secured Term Loan [Member] | Perceptive Credit Holdings Iii, Lp [Member] | Warrant reserve [member]
Disclosure of fair value measurement of liabilities [line items]
Number of shares issued | shares										500,000
Exercise price of warrants | $ / shares										$ 6.5
Senior Secured Term Loan [Member] | Non Current Liabilities [Member]
Disclosure of fair value measurement of liabilities [line items]
Remaining amount of loan								40,109,000	44,301,000
Derivative financial assets								200,000	100,000
Derivative financial liabilities								500,000	1,600,000
Accretion interest accrued								1,100,000	2,800,000
Fair value of derivative financial asset								200,000	100,000
Fair value of derivative financial liability								500,000	1,600,000
7-year Convertible Note [Member] | MiCo Ltd [Member]
Disclosure of fair value measurement of liabilities [line items]
Face amount of loan					$ 45,200,000
Principal amount loaned					20,000,000
Equity investment					$ 25,200,000
Description of conversion					The convertible note has an interest rate of 1.5%. The convertible note mandatorily converts into ADSs if the volume weighted average price of the Company’s ADSs is at or above US$16.20 for any five consecutive NASDAQ trading days.
7-year Convertible Note [Member] | Non Current Liabilities [Member]
Disclosure of fair value measurement of liabilities [line items]
Remaining amount of loan								14,542,000	13,746,000	$ 0
Principal amount loaned								0	20,000,000
Loan origination costs								0	40,000
Accretion interest								(796,000)	(495,000)
Equity component at date of issue								0	6,709,000
Convertible Note [Member]
Disclosure of fair value measurement of liabilities [line items]
Remaining amount of loan								14,500,000	13,700,000
Accretion interest								800,000	500,000
Equity component at date of issue								6,700
Convertible Note [Member] | Non Current Liabilities [Member]
Disclosure of fair value measurement of liabilities [line items]
Remaining amount of loan								$ 14,542,000	13,746,000
Amended and restated senior secured term loan credit facility [Member]
Disclosure of fair value measurement of liabilities [line items]
Debt issued/repaid						$ 34,500,000
Outstanding principal term loan				$ 20,000,000
Face amount of loan				$ 5,000,000
Number of warrants repriced | shares				500,000
Exercise price of warrants | $ / shares				$ 5.36
Payment of penalty									$ 3,500,000
Initial exercise price of warrants or rights | $ / shares				$ 6.5
Amended and restated senior secured term loan credit facility [Member] | Non Current Liabilities [Member]
Disclosure of fair value measurement of liabilities [line items]
Remaining amount of loan		1,200,000
Derivative financial liabilities		$ 300,000
Sale of Fitzgerald Industries [Member]
Disclosure of fair value measurement of liabilities [line items]
Debt issued/repaid			900,000
Face amount of loan			10,100,000
Proceeds from sale of business			$ 11,000,000

INTEREST-BEARING LOANS AND BO_4

INTEREST-BEARING LOANS AND BORROWINGS (Schedule of carrying value of interest-bearing loans, borrowings and related balances (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Convertible Note [Member]
Disclosure of fair value measurement of liabilities [line items]
Borrowings	$ 14,500,000	$ 13,700,000
Non Current Assets [Member]
Disclosure of fair value measurement of liabilities [line items]
Borrowings	178,000	128,000
Non Current Assets [Member] | Derivative Financial Asset [Member]
Disclosure of fair value measurement of liabilities [line items]
Borrowings	178,000	128,000
Current Liabilities [Member]
Disclosure of fair value measurement of liabilities [line items]
Borrowings	210,000	210,000
Current Liabilities [Member] | Exchangeable Senior Notes [Member]
Disclosure of fair value measurement of liabilities [line items]
Borrowings	210,000	210,000	$ 83,312,000
Non Current Liabilities [Member]
Disclosure of fair value measurement of liabilities [line items]
Borrowings	55,177,000	59,616,000
Non Current Liabilities [Member] | Senior Secured Term Loan [Member]
Disclosure of fair value measurement of liabilities [line items]
Borrowings	40,109,000	44,301,000
Non Current Liabilities [Member] | Derivative Financial Liability [Member]
Disclosure of fair value measurement of liabilities [line items]
Borrowings	526,000	1,569,000	$ 0
Non Current Liabilities [Member] | Convertible Note [Member]
Disclosure of fair value measurement of liabilities [line items]
Borrowings	$ 14,542,000	$ 13,746,000

INTEREST-BEARING LOANS AND BO_5

INTEREST-BEARING LOANS AND BORROWINGS (Schedule of movement in the Exchangeable Notes balance) (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jan. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Exchangeable Senior Notes [Member]
Disclosure of fair value measurement of liabilities [line items]
Repaid to Note holders	$ 99,700,000
Loss on disposal		$ 9,700,000
Current Liabilities [Member]
Disclosure of fair value measurement of liabilities [line items]
Balance at January 1		(210,000)
Balance at end of the period		(210,000)	$ (210,000)
Current Liabilities [Member] | Exchangeable Senior Notes [Member]
Disclosure of fair value measurement of liabilities [line items]
Balance at January 1	$ (83,312,000)	(210,000)	(83,312,000)
Accretion interest		0	(83,000)
Repaid to Note holders		0	86,730,000
Shares issued to Note holders as consideration		0	6,133,000
Loss on disposal		0	(9,678,000)
Balance at end of the period		$ (210,000)	$ (210,000)

INTEREST-BEARING LOANS AND BO_6

INTEREST-BEARING LOANS AND BORROWINGS (Schedule of movement in term loan) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of fair value measurement of liabilities [line items]
Loan drawdown costs	$ 0	$ 0	$ 1,638
Non-current liability [Member]
Disclosure of fair value measurement of liabilities [line items]
Balance at January 1	(59,616)
Balance at end of the period	(55,177)	(59,616)
Term Loan [Member] | Non-current liability [Member]
Disclosure of fair value measurement of liabilities [line items]
Balance at January 1	(44,301)	0
Principal amount loaned	(5,000)	(81,250)
Loan drawdown costs	194	3,551
Derivative financial liability at date of drawdown	90	1,872
Derivative financial asset at date of drawdown	(11)	(202)
Accretion interest	(1,131)	(2,772)
Cash repayment of principal	10,050	34,500
Balance at end of the period	$ (40,109)	$ (44,301)	$ 0

INTEREST-BEARING LOANS AND BO_7

INTEREST-BEARING LOANS AND BORROWINGS (Schedule of movement in the derivative financial liability) (Details) - Non-current liability [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of fair value measurement of liabilities [line items]
Balance at January 1	$ (59,616)
Balance at end of the period	(55,177)	$ (59,616)
Derivative Financial Liability [Member]
Disclosure of fair value measurement of liabilities [line items]
Balance at January 1	(1,569)	0
Derivative financial liability at date of drawdown	(90)	(1,872)
Fair value adjustments in the period	1,133	303
Balance at end of the period	$ (526)	$ (1,569)

INTEREST-BEARING LOANS AND BO_8

INTEREST-BEARING LOANS AND BORROWINGS (Schedule of movement in the derivative financial asset) (Details) - Non Current Assets [Member] - Derivative Financial Asset [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of fair value measurement of liabilities [line items]
Balance at beginning of the period	$ 128	$ 0
Derivative financial asset at date of drawdown	11	202
Fair value adjustments in the period	39	(74)
Balance at end of the period	$ 178	$ 128

INTEREST-BEARING LOANS AND BO_9

INTEREST-BEARING LOANS AND BORROWINGS (Schedule of movement in the Term Loan and the 7-year convertible notes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of fair value measurement of liabilities [line items]
Loan origination costs	$ 0	$ 0	$ 1,638
Non-current liability [Member]
Disclosure of fair value measurement of liabilities [line items]
Balance at January 1	(59,616)
Balance at end of the period	(55,177)	(59,616)
Non-current liability [Member] | 7-year Convertible Note [Member]
Disclosure of fair value measurement of liabilities [line items]
Balance at January 1	(13,746)	0
Principal amount loaned	0	(20,000)
Loan origination costs	0	40
Equity component at date of issue	0	6,709
Accretion interest	(796)	(495)
Balance at end of the period	$ (14,542)	$ (13,746)	$ 0

LEASE LIABILITIES (Schedule of

LEASE LIABILITIES (Schedule of Carrying Values of Finance Lease Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current liabilities
Lease liabilities related to Right of Use assets	$ 1,694	$ 1,631
Sale and leaseback liabilities	0	45
Current liabilities	1,694	1,676
Non-Current liabilities
Lease liabilities related to Right of Use assets	$ 10,872	$ 12,267

LEASE LIABILITIES (Schedule o_2

LEASE LIABILITIES (Schedule of Finance Lease Liabilities Payable) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Lease Liabilities Related To Right Of Use Assets Member
Disclosure of maturity analysis of operating lease payments [line items]
Minimum Finance Lease Payments Payable	$ 15,306	$ 17,196
Interest Expense On Lease Liabilities 1	2,740	3,298
Minimum Finance Lease Payments Payable At Present Value	12,566	13,898
Sale and leaseback liabilities [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Minimum Finance Lease Payments Payable		46
Interest Expense On Lease Liabilities 1		1
Minimum Finance Lease Payments Payable At Present Value		45
Less than one year [Member] | Lease Liabilities Related To Right Of Use Assets Member
Disclosure of maturity analysis of operating lease payments [line items]
Minimum Finance Lease Payments Payable	2,221	2,249
Interest Expense On Lease Liabilities 1	577	618
Minimum Finance Lease Payments Payable At Present Value	1,644	1,631
Less than one year [Member] | Sale and leaseback liabilities [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Minimum Finance Lease Payments Payable		46
Interest Expense On Lease Liabilities 1		1
Minimum Finance Lease Payments Payable At Present Value		45
In more than one year, but not more than two [Member] | Lease Liabilities Related To Right Of Use Assets Member
Disclosure of maturity analysis of operating lease payments [line items]
Minimum Finance Lease Payments Payable	2,243	2,240
Interest Expense On Lease Liabilities 1	498	561
Minimum Finance Lease Payments Payable At Present Value	1,745	1,679
In more than one year, but not more than two [Member] | Sale and leaseback liabilities [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Minimum Finance Lease Payments Payable		0
Interest Expense On Lease Liabilities 1		0
Minimum Finance Lease Payments Payable At Present Value		0
In more than two years but not more than five [Member] | Lease Liabilities Related To Right Of Use Assets Member
Disclosure of maturity analysis of operating lease payments [line items]
Minimum Finance Lease Payments Payable	5,442	5,739
Interest Expense On Lease Liabilities 1	1,017	1,217
Minimum Finance Lease Payments Payable At Present Value	4,425	4,522
In more than two years but not more than five [Member] | Sale and leaseback liabilities [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Minimum Finance Lease Payments Payable		0
Interest Expense On Lease Liabilities 1		0
Minimum Finance Lease Payments Payable At Present Value		0
More than five years [Member] | Lease Liabilities Related To Right Of Use Assets Member
Disclosure of maturity analysis of operating lease payments [line items]
Minimum Finance Lease Payments Payable	5,400	6,968
Interest Expense On Lease Liabilities 1	648	902
Minimum Finance Lease Payments Payable At Present Value	$ 4,752	6,066
More than five years [Member] | Sale and leaseback liabilities [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Minimum Finance Lease Payments Payable		0
Interest Expense On Lease Liabilities 1		0
Minimum Finance Lease Payments Payable At Present Value		$ 0

LEASE LIABILITIES (Schedule o_3

LEASE LIABILITIES (Schedule of Outstanding Interest Bearing Loans and Borrowings) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of maturity analysis of finance lease payments receivable [line items]
Total amount paid in respect of lease liabilities	$ 2,318,000	$ 2,761,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Narrative) (Details)	1 Months Ended	12 Months Ended
	Apr. 27, 2023 USD ($)	Dec. 31, 2023 CAD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Disclosure of maturity analysis of operating lease payments [line items]
Capital Commitments			$ 39,900	$ 0
Grant contingencies maximum amount payable			3,409,659	3,259,509
Proceeds from sale of business	$ 30,000,000
Paycheck Protection Program Loan [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Forgiveness amount		$ 10,000	$ 7,000	$ 4,424,000

RELATED PARTY TRANSACTIONS (Nar

RELATED PARTY TRANSACTIONS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2023 EUR (€)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Disclosure of transactions between related parties [line items]
Non executive directors fees		$ 2,058,000		$ 1,639,000	$ 1,391,000
Share-based compensation benefits		1,601,000		1,690,000
Share-based payments (net of capitalized amounts)		2,069,000		1,755,000	$ 1,100,000
Mr. O'Caoimh [Member]
Disclosure of transactions between related parties [line items]
Annual rent payable for ware house	€ 144,000	159,000
Rate of rent per squre foot		$ 16,000
Mr. O'Caoimh [Member] | Additional Space [Member]
Disclosure of transactions between related parties [line items]
Annual rent payable | €			€ 90,000
JRJ Investments [Member]
Disclosure of transactions between related parties [line items]
Term of lease	25-year	25-year
Annual rent payable	€ 381,000	$ 421,000
Mr. O'Caoimh and Dr Walsh [Member]
Disclosure of transactions between related parties [line items]
Annual rent payable	€ 787,000	869,000
Rate of rent per squre foot		43,860
Directors [Member]
Disclosure of transactions between related parties [line items]
Non executive directors fees		73,000		53,000
Share-based compensation benefits		$ 0		$ 17,000

RELATED PARTY TRANSACTIONS (Sch

RELATED PARTY TRANSACTIONS (Schedule of Compensation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of transactions between related parties [abstract]
Short-term employee benefits	$ 1,774	$ 1,074
Performance related bonus	211	512
Post-employment benefits	26	24
Share-based compensation benefits as calculated under IFRS 2	1,601	1,690
Total compensation	$ 3,612	$ 3,300

RELATED PARTY TRANSACTIONS (S_2

RELATED PARTY TRANSACTIONS (Schedule of Company's Shares and Share Option Plan) (Details)	12 Months Ended
	Dec. 31, 2023 Share shares	Dec. 31, 2022 Share shares	Dec. 31, 2021 Share shares
Class A Ordinary shares [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Beginning Balance | Share	44,814,672	18,727,990	19,485,990
Granted | Share	19,600,000	29,400,000	0
Outstanding at end of year | Share	46,914,672	44,814,672	18,727,990
Class A Ordinary shares [Member] | Directors and company secretary [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Beginning Balance	11,117,777	9,077,713
Shares of retired director	0	(626,600)
Number Of Retired Director Options	0	0
Shares Purchased During Year	0	2,666,664
Shares sold during the year	0	0
Granted	0	0
Expired / forfeited	0	0
Outstanding at end of year	11,117,777	11,117,777	9,077,713
Share Option [Member] | Directors and company secretary [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Beginning Balance	40,547,336	16,738,000
Shares of retired director	0	0
Number Of Retired Director Options	(20,000,000)	(2,924,000)
Shares Purchased During Year	0	(2,666,664)
Shares sold during the year	0	0
Granted	14,000,000	29,400,000
Expired / forfeited	(4,160,000)	0
Outstanding at end of year	30,387,336	40,547,336	16,738,000

CAPITAL AND FINANCIAL RISK MA_3

CAPITAL AND FINANCIAL RISK MANAGEMENT (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about financial instruments [abstract]
Senior secured term loan fixed rate	1.50%
Gross Increase Interest Income	$ 0	$ 0
Net interest income	$ 417,000	$ 467,500
Term loan agreement description	the amended term loan agreement reduced the annual rate of interest on the loan by 2.5% to 8.75% plus the greater of (a) Term Secured Overnight Financing Rate or (b) 4.0% per annum, and allows for a further 2.5% reduction in the base rate to 6.25% once the outstanding principal under the term loan falls below US$35 million. The loan matures in January 2026.

CAPITAL AND FINANCIAL RISK MA_4

CAPITAL AND FINANCIAL RISK MANAGEMENT (Schedule of Fair Values of Financial Assets/Liabilities) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Loans and receivables at amortised cost
Trade receivables	$ 2,324,000	$ 2,691,000	$ 2,986,000
Cash and cash equivalents	3,691,000	6,578,000
Finance lease receivable	155,000	170,000
Total maximum credit exposure	14,544,000	19,368,000
Liabilities at amortised cost
Senior secured term loan	(40,109,000)	(44,301,000)
Convertible note	(14,542,000)	(13,746,000)
Exchangeable note	(210,000)	(210,000)
Provisions	(50,000)	(50,000)
Fair value through profit and loss (FVPL)
Derivative liability - warrants	(526,000)	(1,569,000)
Derivative asset – prepayment option	178,000	128,000
Level 1 [Member]
Loans and receivables at amortised cost
Trade receivables	10,698,000	12,620,000
Cash and cash equivalents	3,691,000	6,578,000
Finance lease receivable	155,000	170,000
Total maximum credit exposure	14,544,000	19,368,000
Liabilities at amortised cost
Senior secured term loan	0	0
Convertible note	0	0
Exchangeable note	0	0
Lease liabilities	(12,566,000)	(13,943,000)
Trade and other payables (excluding deferred income)	(12,752,000)	(15,261,000)
Provisions	(50,000)	(50,000)
Total Liabilities at amortised cost	(25,368,000)	(29,254,000)
Fair value through profit and loss (FVPL)
Derivative liability - warrants	0	0
Derivative asset – prepayment option	0	0
Total fair value through profit and loss (FVPL)	0	0
Total fair value of financial assets liabilities	(10,824,000)	(9,886,000)
Level 2 [Member]
Loans and receivables at amortised cost
Trade receivables	0	0
Cash and cash equivalents	0	0
Finance lease receivable	0	0
Total maximum credit exposure	0	0
Liabilities at amortised cost
Senior secured term loan	(40,109,000)	(44,301,000)
Convertible note	(14,542,000)	(13,746,000)
Exchangeable note	(210,000)	(210,000)
Lease liabilities	0	0
Trade and other payables (excluding deferred income)	0	0
Provisions	0	0
Total Liabilities at amortised cost	(54,861,000)	(58,257,000)
Fair value through profit and loss (FVPL)
Derivative liability - warrants	(526,000)	(1,569,000)
Derivative asset – prepayment option	178,000	128,000
Total fair value through profit and loss (FVPL)	(348,000)	1,441,000
Total fair value of financial assets liabilities	(55,209,000)	(59,698,000)
Carrying Amount [Member]
Loans and receivables at amortised cost
Trade receivables	10,698,000	12,620,000
Cash and cash equivalents	3,691,000	6,578,000
Finance lease receivable	155,000	170,000
Total maximum credit exposure	14,544,000	19,368,000
Liabilities at amortised cost
Senior secured term loan	(40,109,000)	(44,301,000)
Convertible note	(14,542,000)	(13,746,000)
Exchangeable note	(210,000)	(210,000)
Lease liabilities	(12,566,000)	(13,943,000)
Trade and other payables (excluding deferred income)	(12,752,000)	(15,261,000)
Provisions	(50,000)	(50,000)
Total Liabilities at amortised cost	(80,229,000)	(87,511,000)
Fair value through profit and loss (FVPL)
Derivative liability - warrants	(526,000)	(1,569,000)
Derivative asset – prepayment option	178,000	128,000
Total fair value through profit and loss (FVPL)	(348,000)	1,441,000
Total fair value of financial assets liabilities	(66,033,000)	(69,584,000)
Fair Value [Member]
Loans and receivables at amortised cost
Trade receivables	10,698,000	12,620,000
Cash and cash equivalents	3,691,000	6,578,000
Finance lease receivable	155,000	170,000
Total maximum credit exposure	14,544,000	19,368,000
Liabilities at amortised cost
Senior secured term loan	(40,109,000)	(44,301,000)
Convertible note	(14,542,000)	(13,746,000)
Exchangeable note	(210,000)	(210,000)
Lease liabilities	(12,566,000)	(13,943,000)
Trade and other payables (excluding deferred income)	(12,752,000)	(15,261,000)
Provisions	(50,000)	(50,000)
Total Liabilities at amortised cost	(80,229,000)	(87,511,000)
Fair value through profit and loss (FVPL)
Derivative liability - warrants	(526,000)	(1,569,000)
Derivative asset – prepayment option	178,000	128,000
Total fair value through profit and loss (FVPL)	(348,000)	1,441,000
Total fair value of financial assets liabilities	$ (66,033,000)	$ (69,584,000)

CAPITAL AND FINANCIAL RISK MA_5

CAPITAL AND FINANCIAL RISK MANAGEMENT (Schedule of Interest Rate Risk Effective and Repricing Analysis) (Details) - USD ($) $ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Cash and cash equivalents		$ 3,691	$ 6,578
Lease receivable		155	170
Exchangeable note		(210)	(210)
Total interest earning financial and interest bearing financial liabilities		$ (63,581)	$ (65,452)
Cash and cash equivalents [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Effective interest rate		0%	0%
Cash and cash equivalents		$ 3,691	$ 6,578
Finance Lease Receivable Member
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Effective interest rate		4%	4%
Lease receivable		$ 155	$ 170
Exchangeable note [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Effective interest rate	[1]	4.80%	4.80%
Exchangeable note	[1]	$ (210)	$ (210)
Senior Secured Term Loan [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Effective interest rate	[2]	16.30%	15.40%
Exchangeable note	[2]	$ (40,109)	$ (44,301)
Convertible Note [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Effective interest rate	[3]	1.50%	1.50%
Exchangeable note	[3]	$ (14,542)	$ (13,746)
Lease payable on Right of Use assets [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Effective interest rate		5%	5%
Lease payable on Right of Use assets		$ (12,566)	$ (13,898)
Lease payable on sale & leaseback transactions [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Effective interest rate			5%
Lease payable on sale & leaseback transactions			$ (45)
Six Month Or Less Member
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Total interest earning financial and interest bearing financial liabilities		2,941	5,777
Six Month Or Less Member | Cash and cash equivalents [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Cash and cash equivalents		3,691	6,578
Six Month Or Less Member | Finance Lease Receivable Member
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Lease receivable		62	46
Six Month Or Less Member | Exchangeable note [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Exchangeable note	[1]	0	0
Six Month Or Less Member | Senior Secured Term Loan [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Exchangeable note	[2]	0	0
Six Month Or Less Member | Convertible Note [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Exchangeable note	[3]	0	0
Six Month Or Less Member | Lease payable on Right of Use assets [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Lease payable on Right of Use assets		(812)	(812)
Six Month Or Less Member | Lease payable on sale & leaseback transactions [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Lease payable on sale & leaseback transactions			(35)
Six Month To Twelve Month Member
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Total interest earning financial and interest bearing financial liabilities		(793)	(788)
Six Month To Twelve Month Member | Cash and cash equivalents [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Cash and cash equivalents		0	0
Six Month To Twelve Month Member | Finance Lease Receivable Member
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Lease receivable		39	41
Six Month To Twelve Month Member | Exchangeable note [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Exchangeable note	[1]	0	0
Six Month To Twelve Month Member | Senior Secured Term Loan [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Exchangeable note	[2]	0	0
Six Month To Twelve Month Member | Convertible Note [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Exchangeable note	[3]	0	0
Six Month To Twelve Month Member | Lease payable on Right of Use assets [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Lease payable on Right of Use assets		(832)	(819)
Six Month To Twelve Month Member | Lease payable on sale & leaseback transactions [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Lease payable on sale & leaseback transactions			(10)
One Year To Two Years Member
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Total interest earning financial and interest bearing financial liabilities		(1,696)	(1,630)
One Year To Two Years Member | Cash and cash equivalents [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Cash and cash equivalents		0	0
One Year To Two Years Member | Finance Lease Receivable Member
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Lease receivable		49	49
One Year To Two Years Member | Exchangeable note [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Exchangeable note	[1]	0	0
One Year To Two Years Member | Senior Secured Term Loan [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Exchangeable note	[2]	0	0
One Year To Two Years Member | Convertible Note [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Exchangeable note	[3]	0	0
One Year To Two Years Member | Lease payable on Right of Use assets [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Lease payable on Right of Use assets		(1,745)	(1,679)
One Year To Two Years Member | Lease payable on sale & leaseback transactions [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Lease payable on sale & leaseback transactions			0
Two Year To Five Years Member
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Total interest earning financial and interest bearing financial liabilities		(44,529)	(48,789)
Two Year To Five Years Member | Cash and cash equivalents [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Cash and cash equivalents		0	0
Two Year To Five Years Member | Finance Lease Receivable Member
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Lease receivable		5	34
Two Year To Five Years Member | Exchangeable note [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Exchangeable note	[1]	0	0
Two Year To Five Years Member | Senior Secured Term Loan [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Exchangeable note	[2]	(40,109)	(44,301)
Two Year To Five Years Member | Convertible Note [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Exchangeable note	[3]	0	0
Two Year To Five Years Member | Lease payable on Right of Use assets [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Lease payable on Right of Use assets		(4,425)	(4,522)
Two Year To Five Years Member | Lease payable on sale & leaseback transactions [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Lease payable on sale & leaseback transactions			0
Greater Than Five Years Member
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Total interest earning financial and interest bearing financial liabilities		(19,504)	(20,022)
Greater Than Five Years Member | Cash and cash equivalents [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Cash and cash equivalents		0	0
Greater Than Five Years Member | Finance Lease Receivable Member
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Lease receivable		0	0
Greater Than Five Years Member | Exchangeable note [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Exchangeable note	[1]	(210)	(210)
Greater Than Five Years Member | Senior Secured Term Loan [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Exchangeable note	[2]	0
Greater Than Five Years Member | Convertible Note [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Exchangeable note	[3]	(14,542)	(13,746)
Greater Than Five Years Member | Lease payable on Right of Use assets [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Lease payable on Right of Use assets		$ (4,752)	(6,066)
Greater Than Five Years Member | Lease payable on sale & leaseback transactions [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Lease payable on sale & leaseback transactions			$ 0
[1]The maturity of the exchangeable notes is based on the contractual maturity date of April 1, 2045.[2]The senior secured term loan is a variable instrument. In January 2024, the amended term loan agreement reduced the annual rate of interest on the loan by 2.5% to 8.75% plus the greater of (a) Term Secured Overnight Financing Rate or (b) 4.0% per annum, and allows for a further 2.5% reduction in the base rate to 6.25% once the outstanding principal under the term loan falls below US$35 million. The loan matures in January 2026.[3]The 7-year convertible note was issued in May 2022 and is a fixed rate instrument which bears a fixed rate of interest of 1.5% per annum.

CAPITAL AND FINANCIAL RISK MA_6

CAPITAL AND FINANCIAL RISK MANAGEMENT (Schedule of interest Rate Profile of Financial Assets/Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Variable Rate Instruments [Abstract]
Cash at bank and in hand	$ 3,691	$ 6,578
Variable rate financial liabilities (senior secured term loan)	(40,109)	(44,301)
Variable rate instruments	(36,418)	37,723
Fixed rate instruments
Fixed rate financial liabilities (exchangeable note)	(210)	(210)
Fixed rate financial liabilities (convertible note)	(14,542)	(13,746)
Fixed rate financial liabilities (lease payables)	(12,566)	(13,943)
Financial assets (lease receivables)	155	170
Fixed rate instruments	$ (27,163)	$ (27,729)

CAPITAL AND FINANCIAL RISK MA_7

CAPITAL AND FINANCIAL RISK MANAGEMENT (Schedule of Liquidity Risk Estimated Interest Payments of Maturities) (Details) - USD ($) $ in Thousands	Dec. 31, 2023		Dec. 31, 2022
Financial liabilities
Senior secured term loan	$ 40,109		$ 44,301
Convertible Note	14,542		13,746
Exchangeable notes	210		210
Liquidity risk [Member]
Financial liabilities
Trade and other payables (excluding deferred income)	12,752		15,261
Lease payable on Right of Use assets	12,566		13,898
Lease Payable On Sale And Leaseback Transactions			45
Senior secured term loan	40,109	[1]	44,301	[2]
Convertible Note	14,542		13,746
Exchangeable notes	210		210
Total maturities of financial liabilities	80,179		87,461
Contractual cash flows [Member] | Liquidity risk [Member]
Financial liabilities
Trade and other payables (excluding deferred income)	12,752		15,261
Lease payable on Right of Use assets	15,306		17,196
Lease Payable On Sale And Leaseback Transactions			46
Senior secured term loan	56,121	[1]	69,519	[2]
Convertible Note	21,650		21,900
Exchangeable notes	389		397
Total maturities of financial liabilities	106,218		124,319
Six Month Or Less Member | Liquidity risk [Member]
Financial liabilities
Trade and other payables (excluding deferred income)	12,752		15,261
Lease payable on Right of Use assets	1,107		1,120
Lease Payable On Sale And Leaseback Transactions			36
Senior secured term loan	3,461	[1]	4,194	[2]
Convertible Note	150		150
Exchangeable notes	4		4
Total maturities of financial liabilities	17,474		20,765
Six Month To Twelve Month Member | Liquidity risk [Member]
Financial liabilities
Trade and other payables (excluding deferred income)	0		0
Lease payable on Right of Use assets	1,114		1,130
Lease Payable On Sale And Leaseback Transactions			10
Senior secured term loan	3,461	[1]	3,595	[2]
Convertible Note	150		150
Exchangeable notes	4		4
Total maturities of financial liabilities	4,729		4,889
One Year To Two Years Member | Liquidity risk [Member]
Financial liabilities
Trade and other payables (excluding deferred income)	0		0
Lease payable on Right of Use assets	2,243		2,240
Lease Payable On Sale And Leaseback Transactions			0
Senior secured term loan	6,922	[1]	7,190	[2]
Convertible Note	300		300
Exchangeable notes	8		8
Total maturities of financial liabilities	9,473		9,738
Two Year To Five Years Member | Liquidity risk [Member]
Financial liabilities
Trade and other payables (excluding deferred income)	0		0
Lease payable on Right of Use assets	5,442		5,739
Lease Payable On Sale And Leaseback Transactions			0
Senior secured term loan	42,277	[1]	54,540	[2]
Convertible Note	900		900
Exchangeable notes	24		24
Total maturities of financial liabilities	48,643		61,203
>5 years [Member] | Liquidity risk [Member]
Financial liabilities
Trade and other payables (excluding deferred income)	0		0
Lease payable on Right of Use assets	5,400		6,967
Lease Payable On Sale And Leaseback Transactions			0
Senior secured term loan	0	[1]	0	[2]
Convertible Note	20,150		20,400
Exchangeable notes	349		357
Total maturities of financial liabilities	$ 25,899		$ 27,724
[1]The contractual cash flows of interest on the senior secured term loan is estimated based on the prevailing interest rate at December 31, 2023[2]The contractual cash flows of interest on the senior secured term loan is estimated based on the prevailing interest rate at December 31, 2022.

CAPITAL AND FINANCIAL RISK MA_8

CAPITAL AND FINANCIAL RISK MANAGEMENT (Schedule of Foreign Currency Risk Short Term Financial Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about financial instruments [line items]
Cash	$ 3,691	$ 6,578
Euro [Member]
Disclosure of detailed information about financial instruments [line items]
Cash	219	700
Trade and other receivable	856	1,001
Trade and other payables	(3,766)	(3,481)
Lease liabilities	(8,349)	(9,024)
Total exposure	(11,040)	(10,804)
GBP [Member]
Disclosure of detailed information about financial instruments [line items]
Cash	15	199
Trade and other receivable	100	27
Trade and other payables	(100)	(5)
Lease liabilities	0	0
Total exposure	15	221
SEK [Member]
Disclosure of detailed information about financial instruments [line items]
Cash	5	5
Trade and other receivable	0	0
Trade and other payables	(12)	(6)
Lease liabilities	0	0
Total exposure	(7)	1
CAD [Member]
Disclosure of detailed information about financial instruments [line items]
Cash	191	2,061
Trade and other receivable	533	950
Trade and other payables	(220)	(473)
Lease liabilities	0	0
Total exposure	504	2,538
BRL [Member]
Disclosure of detailed information about financial instruments [line items]
Cash	854	756
Trade and other receivable	1,533	1,443
Trade and other payables	(704)	(662)
Lease liabilities	(241)	(277)
Total exposure	1,442	1,260
Other [Member]
Disclosure of detailed information about financial instruments [line items]
Cash	0	0
Trade and other receivable	0	0
Trade and other payables	(1)	0
Lease liabilities	0	0
Total exposure	$ (1)	$ 0

CAPITAL AND FINANCIAL RISK MA_9

CAPITAL AND FINANCIAL RISK MANAGEMENT (Schedule of Sensitivity Analysis) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]
Profit or loss	$ (36,868)	$ (43,586)	$ (1,850)
Euro [Member] | 10% strengthening US Dollar [Member]
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]
Profit or loss	1,004	982
Euro [Member] | 10% Weakening US Dollar [Member]
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]
Profit or loss	$ (1,227)	$ (1,200)

CAPITAL AND FINANCIAL RISK M_10

CAPITAL AND FINANCIAL RISK MANAGEMENT (Schedule of Maximum Credit Exposure of Financial Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about financial instruments [abstract]
Third party trade receivables	$ 10,698	$ 12,620
Finance lease income receivable	155	170
Cash and cash equivalents	3,691	6,578
Total maximum credit exposure	$ 14,544	$ 19,368

CAPITAL AND FINANCIAL RISK M_11

CAPITAL AND FINANCIAL RISK MANAGEMENT (Schedule of Exposure of Trade Receivables by Geographic Location) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of credit risk exposure [line items]
Maximum Exposure to credit risk for trade receivables and finance lease income receivable	$ 10,853	$ 12,790
United States [Member]
Disclosure of credit risk exposure [line items]
Maximum Exposure to credit risk for trade receivables and finance lease income receivable	4,041	6,061
Euro-zone countries [Member]
Disclosure of credit risk exposure [line items]
Maximum Exposure to credit risk for trade receivables and finance lease income receivable	851	1,183
United Kingdom [Member]
Disclosure of credit risk exposure [line items]
Maximum Exposure to credit risk for trade receivables and finance lease income receivable	126	67
Other regions [Member]
Disclosure of credit risk exposure [line items]
Maximum Exposure to credit risk for trade receivables and finance lease income receivable	$ 5,835	$ 5,479

CAPITAL AND FINANCIAL RISK M_12

CAPITAL AND FINANCIAL RISK MANAGEMENT (Schedule of Exposure of Trade Receivables by Customer) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of credit risk exposure [line items]
Maximum Exposure to credit risk for trade receivables and finance lease income receivable	$ 10,853	$ 12,790
End-user customers [Member]
Disclosure of credit risk exposure [line items]
Maximum Exposure to credit risk for trade receivables and finance lease income receivable	5,029	7,365
Distributors [Member]
Disclosure of credit risk exposure [line items]
Maximum Exposure to credit risk for trade receivables and finance lease income receivable	5,399	4,630
Non-governmental organisations [Member]
Disclosure of credit risk exposure [line items]
Maximum Exposure to credit risk for trade receivables and finance lease income receivable	$ 425	$ 795

CAPITAL AND FINANCIAL RISK M_13

CAPITAL AND FINANCIAL RISK MANAGEMENT (Schedule of Ageing of Trade Receivables) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Trade receivables	$ 2,324,000	$ 2,691,000	$ 2,986,000
Expected credit loss rate	0%	0%
Not past due [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Expected credit loss rate	0%	0%
Past due 0-30 days [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Expected credit loss rate	0%	0%
Past due 31-120 days [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Expected credit loss rate	2.60%	1.50%
Greater Than Four Months Member
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Expected credit loss rate	88.50%	70.50%
Cost [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Trade receivables	$ 13,022,000	$ 15,310,000
Cost [Member] | Not past due [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Trade receivables	8,031,000	8,341,000
Cost [Member] | Past due 0-30 days [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Trade receivables	1,534,000	1,622,000
Cost [Member] | Past due 31-120 days [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Trade receivables	856,000	1,564,000
Cost [Member] | Greater Than Four Months Member
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Trade receivables	2,601,000	3,783,000
Accumulated impairment Charge [member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Trade receivables	2,324,000	2,691,000
Accumulated impairment Charge [member] | Not past due [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Trade receivables	0	0
Accumulated impairment Charge [member] | Past due 0-30 days [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Trade receivables	0	0
Accumulated impairment Charge [member] | Past due 31-120 days [Member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Trade receivables	22,000	23,000
Accumulated impairment Charge [member] | Greater Than Four Months Member
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Trade receivables	$ 2,302,000	$ 2,668,000

CAPITAL AND FINANCIAL RISK M_14

CAPITAL AND FINANCIAL RISK MANAGEMENT (Schedule of Movement in the Allowance for Impairment of Trade Receivables) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about financial instruments [abstract]
Balance at January 1	$ 2,691	$ 2,986
Charged to costs and expenses	715	1,240
Amounts written off during the year	(977)	(1,535)
Eliminated on disposal of business	(105)	0
Balance at December 31	$ 2,324	$ 2,691

RECONCILIATION OF LIABILITIES_3

RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES (Schedule of Liabilities Arising from Financing) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance at January 1, 2022	$ 13,943
Cash-flows:
Principal amount loaned – term loan	0	$ 0	$ 1,764
Principal amount loaned – convertible note	0	20,000	0
Interest paid for senior secured term loan	7,314	6,424	0
Interest paid for convertible note	300	199	0
Interest paid on exchangeable notes	(8)	(1,293)	(3,996)
Repayment of exchangeable notes	0	(86,730)	0
Repayment of CEBA loan	(2,318)	(2,761)	(2,939)
Non-cash:
Interest charged	7,622	7,914
Loss on disposal of Exchangeable Notes	0	9,678	0
Balance at December 31, 2022	12,566	13,943
Borrowings & derivative financial instruments [Member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance at January 1, 2022	59,826	83,343
Cash-flows:
Principal amount loaned – term loan	5,000	81,250
Principal amount loaned – convertible note		20,000
Loan origination costs paid	(194)	(3,591)
Interest paid for senior secured term loan	(7,314)	(6,424)
Interest paid for convertible note	(300)	(199)
Interest paid on exchangeable notes	(8)	(1,293)
Repayment of exchangeable notes		(86,730)
Repayment of term loan	(10,050)	(34,500)
Repayment of CEBA loan	0	(23)
Penalty paid for early settlement of term loan	(905)	(3,450)
Non-cash:
Penalty for early settlement charged	905	3,450
Shares issued as consideration for purchase of Exchangeable Notes		(6,133)
Equity component of convertible note at date of issue		(6,709)
Derivative financial asset at date of issue	11	202
Loss on disposal of Exchangeable Notes		9,678
Disposals (related to Right of Use assets)	0
Additions (related to Right of Use assets)	0	0
Exchange adjustment	0	0
Loan forgiven		(7)
Accretion interest	1,927	3,351
Fair value of derivative liability - warrants	(1,133)	(303)
Balance at December 31, 2022	55,387	59,826	83,343
Lease liabilities [Member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance at January 1, 2022	13,943	15,845
Cash-flows:
Principal amount loaned – term loan	0	0
Principal amount loaned – convertible note		0
Loan origination costs paid	0	0
Interest paid for senior secured term loan	0	0
Interest paid for convertible note	0	0
Interest paid on exchangeable notes	0	0
Repayment of exchangeable notes		0
Repayment of term loan		0
Repayment of CEBA loan	(2,318)	(2,761)
Penalty paid for early settlement of term loan	0	0
Non-cash:
Interest charged	0	0
Penalty for early settlement charged	0	0
Shares issued as consideration for purchase of Exchangeable Notes		0
Equity component of convertible note at date of issue		0
Derivative financial asset at date of issue	0	0
Loss on disposal of Exchangeable Notes		0
Disposals (related to Right of Use assets)	(106)
Additions (related to Right of Use assets)	112	830
Exchange adjustment	311	(628)
Loan forgiven		0
Accretion interest	624	657
Fair value of derivative liability - warrants	0	0
Balance at December 31, 2022	$ 12,566	$ 13,943	$ 15,845

POST BALANCE SHEET EVENTS (Narr

POST BALANCE SHEET EVENTS (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	13 Months Ended
	Jan. 31, 2024	Feb. 23, 2024	Apr. 30, 2024
ADS Ratio change [Member]
Disclosure of non-adjusting events after reporting period [line items]
ADS trading minimum bid price		$ 1
Acquisition of the CGM assets [Member]
Disclosure of non-adjusting events after reporting period [line items]
Cash transferred	$ 12,500
Contingent consideration	$ 20,000
ADS issued	1,800,000
Fair value of the total net assets acquired	$ 6,800
Trading trigger payment	$ 5,000
Trading trigger events description	the (i) the closing price of the Company’s ADSs does not exceed US$7.50 per ADS for at a least 20 consecutive trading days and (ii) the average daily trading volume of the Company’s ADSs does not equal or exceed 20,000 ADSs for 20 consecutive trading days
Partnership Trigger Events Description	50% of the proceeds received by the Company (up to a maximum payment of additional consideration of US$15.0 million) on our entering into certain commercial partnering agreements with certain glucose pump manufacturers in the next 24 months.
Fair value of the total net assets acquired	$ 23,220
Amendment and Restatement of Term Loan [Member]
Disclosure of non-adjusting events after reporting period [line items]
Funding amount	22,000		$ 6,500
Amount used to acquire the CGM assets	12,500
Amount available for development of the CGM	9,500
Additional liquidity recognized	$ 6,500
Secured overnight financing rate (SOFR)	4%
Outstanding principal term loan	$ 35,000
Warrants to purchase an additional ADSs	500,000
Exercise price per ADS	$ 2.2
Minimum [Member] | Amendment and Restatement of Term Loan [Member]
Disclosure of non-adjusting events after reporting period [line items]
Annual borrowing base rate	2.50%
Reduction percentage in the base rate	2.50%
Early repayment penalty description	8% to 7%
Maximum [Member] | Acquisition of the CGM assets [Member]
Disclosure of non-adjusting events after reporting period [line items]
Contingent consideration	$ 20,000
Maximum [Member] | Amendment and Restatement of Term Loan [Member]
Disclosure of non-adjusting events after reporting period [line items]
Annual borrowing base rate	8.75%
Reduction percentage in the base rate	6.25%
Early repayment penalty description	4.0% to 3.5%

POST BALANCE SHEET EVENTS - Sch

POST BALANCE SHEET EVENTS - Schedule of fair value of total net assets acquired (Details) - Acquisition of the CGM assets [Member] $ in Thousands	Jan. 31, 2024 USD ($)
ASSETS ACQUIRED
Property, plant and equipment	$ 1,569
Goodwill	12,071
Other intangible assets	9,360
Financial assets	9
Total non-current assets	23,009
Inventory	1,296
Other receivables	135
Total current assets	1,431
Total assets acquired	24,440
LIABILITIES ASSUMED
Trade and other payables	50
Total current liabilities	50
Deferred tax liability	1,170
Total non-current liabilities	1,170
Total liabilities assumed	1,220
NET ASSETS ACQUIRED	$ 23,220

ACCOUNTING ESTIMATES AND JUDG_2

ACCOUNTING ESTIMATES AND JUDGEMENTS (Narrative) (Details) - USD ($)	1 Months Ended		12 Months Ended
	Jan. 31, 2024	Apr. 27, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of changes in accounting estimates [line items]
Deferred income			$ 50,000	$ 114,000	$ 141,000
Description of useful life			Such expenditure is capitalised at cost within intangible assets and amortised over its expected useful life of 15 years
Carrying amounts			$ 16,270,000	35,269,000
Inventories net of provisions			$ 11,344,000	$ 16,274,000	$ 12,063,000
Percentage of gross inventory			36.30%	42%	29.30%
Repayments of bonds, notes and debentures			$ 0	$ 86,730,000	$ 0
Impairment loss additions			11,105,000	5,839,000	6,944,000
Amortisation expense			945,000	889,000	899,000
Total impairment loss			11,100,000
Allowance for impairment of receivables			2,324,000	2,691,000	2,986,000
Net current assets			24,000,000
Proceeds from sale of business		$ 30,000,000
(Loss)/profit for the year			(24,018,000)	(41,009,000)	875,000
Cash outflows			(2,843,000)	(19,220,000)	(1,472,000)
Accumulated deficit in equity attributable to equity holders			23,900,000
Waveform Acquisition [Member] | Amended Credit Agreement [Member]
Disclosure of changes in accounting estimates [line items]
Additional Funding	$ 22,000,000
Acquisition of Assets	12,500,000
Remaining Funds For Corporate Purposes	9,500,000
Additional Liquidity	$ 6,500,000
Borrowings, interest rate	2.50%
Outstanding Principal	$ 35,000,000
Capitalised development expenditure [member]
Disclosure of changes in accounting estimates [line items]
Carrying amounts			15,103,000	17,008,000
Impairment loss charge			2,926,000
Impairment loss additions			1,758,000
Amortisation expense			753,000
2% of gross inventory [Member]
Disclosure of changes in accounting estimates [line items]
Change in allowance			$ 600,000	$ 800,000	$ 800,000

GROUP UNDERTAKINGS (Details)

GROUP UNDERTAKINGS (Details)	12 Months Ended
	Dec. 31, 2023
Trinity Biotech Manufacturing Limited [Member]
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Trinity Biotech Manufacturing Limited
Address of entity's registered office	IDA Business Park, Bray County Wicklow, Ireland
Principal activity	Manufacture and saleof diagnostic test kits
Principal Country of incorporation and operation	Ireland
Group % holding	100%
Trinity Research Limited [Member]
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Trinity Research Limited
Address of entity's registered office	IDA Business Park, Bray County Wicklow, Ireland
Principal activity	Research anddevelopment
Principal Country of incorporation and operation	Ireland
Group % holding	100%
Trinity Biotech Manufacturing Services Limited [Member]
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Trinity Biotech Manufacturing Services Limited
Address of entity's registered office	IDA Business Park, Bray County Wicklow, Ireland
Principal activity	Dormant
Principal Country of incorporation and operation	Ireland
Group % holding	100%
Trinity Biotech Luxembourg Sarl [Member]
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Trinity Biotech Luxembourg Sarl
Address of entity's registered office	1, rue Bender, L-1229 Luxembourg
Principal activity	Investment andprovision of financialservices
Principal Country of incorporation and operation	Luxembourg
Group % holding	100%
Trinity Biotech Inc [Member]
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Trinity Biotech Inc
Address of entity's registered office	Girts Road, Jamestown, NY 14702, USA
Principal activity	Holding Company
Principal Country of incorporation and operation	U.S.A.
Group % holding	100%
Clark Laboratories Inc [Member]
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Clark Laboratories Inc
Address of entity's registered office	Trading as Trinity Biotech (USA) Girts Road, Jamestown NY14702, USA
Principal activity	Manufacture and saleof diagnostic test kits
Principal Country of incorporation and operation	U.S.A
Group % holding	100%
Mardx Diagnostics Inc. [Member]
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Mardx Diagnostics Inc
Address of entity's registered office	5919 Farnsworth Court Carlsbad CA 92008, USA
Principal activity	Dormant
Principal Country of incorporation and operation	U.S.A.
Group % holding	100%
Biopool US Inc [Member]
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Biopool US Inc (trading as Trinity Biotech Distribution)
Address of entity's registered office	Girts Road, Jamestown NY14702, USA
Principal activity	Sale of diagnostic testkits
Principal Country of incorporation and operation	U.S.A.
Group % holding	100%
Primus Corporation [Member]
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Primus Corporation
Address of entity's registered office	4231 E 75th Terrace Kansas City, MO 64132, USA
Principal activity	Manufacture and saleof diagnostic test kitsand instrumentation
Principal Country of incorporation and operation	U.S.A
Group % holding	100%
Phoenix Bio Tech Corp [Member]
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Phoenix Bio-tech Corp.
Address of entity's registered office	1166 South Service Road West Oakville, ON L6L 5T7 Canada.
Principal activity	Dormant
Principal Country of incorporation and operation	Canada
Group % holding	100%
Fiomi Diagnostics Holding Ab [Member]
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Fiomi Diagnostics Holding AB
Address of entity's registered office	Dag Hammarskjöldsv 52A SE-752 37 Uppsala Sweden
Principal activity	Holding Company
Principal Country of incorporation and operation	Sweden
Group % holding	100%
Fiomi Diagnostics Ab [Member]
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Fiomi Diagnostics AB
Address of entity's registered office	Dag Hammarskjöldsv 52A SE-752 37 Uppsala Sweden
Principal activity	Discontinued operation
Principal Country of incorporation and operation	Sweden
Group % holding	100%
Trinity Biotech Do Brasil [Member]
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Trinity Biotech Do Brasil
Address of entity's registered office	Comercio e Importacao Ltda Rua Silva Bueno 1.660 – Cj. 101/102 Ipiranga Sao Paulo Brazil
Principal activity	Sale of diagnostic testkits
Principal Country of incorporation and operation	Brazil
Group % holding	100%
Trinity Biotech (Uk) Ltd [Member]
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Trinity Biotech (UK) Ltd
Address of entity's registered office	Mills and Reeve LLP Botanic House 100 Hills Road Cambridge, CB2 1PH United Kingdom
Principal activity	Sales & marketingactivities
Principal Country of incorporation and operation	UK
Group % holding	100%
Immco Diagnostics Inc Member
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Immco Diagnostics Inc
Address of entity's registered office	60 Pineview Drive Buffalo NY 14228, USA
Principal activity	Manufacture and sale ofautoimmune productsand laboratory services
Principal Country of incorporation and operation	U.S.A.
Group % holding	100%
Nova Century Scientific Inc [Member]
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Nova Century Scientific Inc
Address of entity's registered office	5022 South Service Road Burlington Ontario Canada
Principal activity	Manufacture and sale ofautoimmune products and infectious diseases
Principal Country of incorporation and operation	Canada
Group % holding	100%
Trinity Biotech Investment Ltd [Member]
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Trinity Biotech Investment Ltd
Address of entity's registered office	PO Box 309 Ugland House Grand Cayman KY1-1104 Cayman Islands
Principal activity	Investment andprovision of financialservices
Principal Country of incorporation and operation	Cayman Islands
Group % holding	100%
Trib Biosensors Inc [Member]
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Trib Biosensors Inc.
Address of entity's registered office	27700 S.W. 95th Avenue, Wilsonville, Oregon 97070, USA
Principal activity	Manufacturing, development, and sale of biosensors
Principal Country of incorporation and operation	USA
Group % holding	100%
Konamite Limited [Member]
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Konamite Limited
Address of entity's registered office	IDA Business Park, Bray County Wicklow, Ireland
Principal activity	Sales & marketingactivities
Principal Country of incorporation and operation	Ireland
Group % holding	100%
Trinity Biotech Joint Venture Limited [Member]
Disclosure Of Composition Of Group [Line Items]
Name of subsidiary	Trinity Biotech Joint Venture Limited
Address of entity's registered office	IDA Business Park, Bray County Wicklow, Ireland
Principal activity	Holding Company
Principal Country of incorporation and operation	Ireland
Group % holding	100%