General and administrative expenses (Tables)

9 Months Ended

Sep. 30, 2026

Selling, general and administrative expense [abstract]

Schedule of General and Administrative Expenses


						Three Months Ended September 30,																		Nine Months Ended September 30,
						2026						2025												2026						2025
						$						$												$						$
Staff costs						1,483,655						1,168,364												3,758,200						4,214,736

Professional fees						238,081						302,982												506,400						678,590
Legal fees						349,494						313,326												767,315						925,928
Directors’ fees						193,549						122,135												554,179						463,418
Depreciation of property and equipment						278,264						287,454												828,322						763,596
Depreciation of right-of-use assets						81,583						92,516												243,662						247,115
Impairment of intangible assets						-						-												696,180						-
Withholding tax expense						211,425						-												386,534						-
Laboratory costs						78,447						241,826												453,119						496,841
Provision for bad debt						-						-												-						400,000
Amortization of intangible assets						-						588												53,049						68,507
Impairment of VAT receivables						15,400						334,162												1,015,378						804,425
Rent & rates						66,777						106,694												194,430						322,708
Share-based expense - RSU & share options						1,716,402						852,869												4,860,171						852,869
Travel						89,785						42,539												220,694						152,365
Audit & accountancy fees						226,992						135,926												548,638						553,698

Insurance						150,808						161,748												463,856						752,031
Other administrative expenses						318,245						334,700												795,844						810,432
Total general and administrative expenses						5,498,907						4,497,829												16,345,971						12,507,259