| Schedule of operating segments |
The
following is an analysis of the Group’s revenue and results by the operating segments.
Schedule
of operating segments
| | |
Medical and Wellness | | |
Life Science | | |
Others | | |
Eliminations | | |
Consolidated | |
| | |
USD | | |
USD | | |
USD | | |
USD | | |
USD | |
| | |
| | |
| | |
| | |
| | |
| |
| The Group | |
| | | |
| | | |
| | | |
| | | |
| | |
| 2024 | |
| | | |
| | | |
| | | |
| | | |
| | |
| Revenue | |
| | | |
| | | |
| | | |
| | | |
| | |
| External sales | |
| 2,390,113 | | |
| 523 | | |
| 12,916 | | |
| - | | |
| 2,403,552 | |
| Inter-segment sales | |
| 187,142 | | |
| 392,896 | | |
| 72,328 | | |
| (652,366 | ) | |
| - | |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Total revenue | |
| 2,577,255 | | |
| 393,419 | | |
| 85,244 | | |
| (652,366 | ) | |
| 2,403,552 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Result | |
| | | |
| | | |
| | | |
| | | |
| | |
| Loss from operations | |
| (381,848 | ) | |
| (1,130,176 | ) | |
| (843,707 | ) | |
| - | | |
| (2,355,731 | ) |
| Finance costs | |
| (6,944 | ) | |
| (12,240 | ) | |
| (23,660 | ) | |
| - | | |
| (42,844 | ) |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Loss before tax | |
| (388,792 | ) | |
| (1,142,416 | ) | |
| (867,367 | ) | |
| - | | |
| (2,398,575 | ) |
| Income tax expense | |
| 7,414 | | |
| - | | |
| - | | |
| - | | |
| 7,414 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Loss for the financial year | |
| (381,378 | ) | |
| (1,142,416 | ) | |
| (867,367 | ) | |
| - | | |
| (2,391,161 | ) |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Segment assets | |
| 1,888,659 | | |
| 2,893,474 | | |
| 8,462,565 | | |
| (6,543,765 | ) | |
| 6,700,933 | |
| Segment liabilities | |
| 2,676,331 | | |
| 5,194,755 | | |
| 3,762,231 | | |
| (6,383,376 | ) | |
| 5,249,941 | |
(Forward)
| 28. |
Operating
segments (Cont’d) |
| | |
Medical and Wellness | | |
Life Science | | |
Others | | |
Eliminations | | |
Consolidated | |
| | |
USD | | |
USD | | |
USD | | |
USD | | |
USD | |
| The Group | |
| | | |
| | | |
| | | |
| | | |
| | |
| 2024 | |
| | | |
| | | |
| | | |
| | | |
| | |
| Other information | |
| | | |
| | | |
| | | |
| | | |
| | |
| Amortisation of intangible assets | |
| 31 | | |
| - | | |
| 44,776 | | |
| - | | |
| 44,807 | |
| Amortisation of right-of-use assets | |
| 141,762 | | |
| 117,110 | | |
| 144,147 | | |
| - | | |
| 403,019 | |
| Additional of property, plant and equipment | |
| 75,773 | | |
| 42,013 | | |
| 103,531 | | |
| - | | |
| 221,317 | |
| Depreciation of property, plant and equipment | |
| 67,906 | | |
| 370,197 | | |
| 17,510 | | |
| - | | |
| 455,613 | |
| Property, plant and equipment written off | |
| 14,083 | | |
| - | | |
| - | | |
| - | | |
| 14,083 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| 2023 | |
| | | |
| | | |
| | | |
| | | |
| | |
| Revenue | |
| | | |
| | | |
| | | |
| | | |
| | |
| External sales | |
| 3,557,231 | | |
| 24,118 | | |
| 13,479 | | |
| - | | |
| 3,594,828 | |
| Inter-segment sales | |
| 21,564 | | |
| 877,251 | | |
| 75,480 | | |
| (974,295 | ) | |
| - | |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Total revenue | |
| 3,578,795 | | |
| 901,369 | | |
| 88,959 | | |
| (974,295 | ) | |
| 3,594,828 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Result | |
| | | |
| | | |
| | | |
| | | |
| | |
| Profit/(Loss) from operations | |
| 589,943 | | |
| (839,914 | ) | |
| (1,859,838 | ) | |
| 1,574,357 | | |
| (535,452 | ) |
| Finance costs | |
| (20,366 | ) | |
| (20,845 | ) | |
| (5,397 | ) | |
| - | | |
| (46,608 | ) |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Profit/(Loss) before tax | |
| 569,577 | | |
| (860,759 | ) | |
| (1,865,235 | ) | |
| 1,574,357 | | |
| (582,060 | ) |
| Income tax expense | |
| (147,802 | ) | |
| - | | |
| - | | |
| - | | |
| (147,802 | ) |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Profit/(Loss) for the financial year | |
| 421,775 | | |
| (860,759 | ) | |
| (1,865,235 | ) | |
| 1,574,357 | | |
| (729,862 | ) |
| Segment assets | |
| 2,470,724 | | |
| 3,562,862 | | |
| 5,246,641 | | |
| (6,477,331 | ) | |
| 4,802,896 | |
| Segment liabilities | |
| 2,912,837 | | |
| 4,824,921 | | |
| 2,030,974 | | |
| (6,596,592 | ) | |
| 3,172,140 | |
(Forward)
| 28. |
Operating
segments (Cont’d) |
| | |
Medical and Wellness | | |
Life Science | | |
Others | | |
Eliminations | | |
Consolidated | |
| | |
USD | | |
USD | | |
USD | | |
USD | | |
USD | |
| The Group | |
| | | |
| | | |
| | | |
| | | |
| | |
| 2023 | |
| | | |
| | | |
| | | |
| | | |
| | |
| Other information | |
| | | |
| | | |
| | | |
| | | |
| | |
| Amortisation of intangible assets | |
| 119 | | |
| 44,928 | | |
| 46,726 | | |
| - | | |
| 91,773 | |
| Amortisation of right-of-use assets | |
| 171,021 | | |
| 122,214 | | |
| 33,757 | | |
| - | | |
| 326,992 | |
| Depreciation of property, plant and equipment | |
| 83,216 | | |
| 386,963 | | |
| 9,682 | | |
| - | | |
| 479,861 | |
| Additional of property, plant and equipment | |
| 49,093 | | |
| 222,685 | | |
| 2,689 | | |
| - | | |
| 274,467 | |
| Property, plant and equipment written off | |
| 23,880 | | |
| 45,282 | | |
| - | | |
| - | | |
| 69,162 | |
| Impairment losses on investment in associates | |
| - | | |
| - | | |
| 250 | | |
| - | | |
| 250 | |
| Impairment losses on investment in unquoted shares | |
| - | | |
| - | | |
| 343 | | |
| - | | |
| 343 | |
|