independent of those from other assets. In such cases, the recoverable amount is determined for the cash generating unit (“CGU”)
to which the asset belongs.

The lease liability is initially measured at amortized cost at the present value of the future lease payments. The lease payments
are discounted using the interest rate implicit in the lease or, if not readily determinable, using the incremental borrowing rates
in the country of domicile of these leases. Lease liabilities are remeasured with a corresponding adjustment to the related ROU
asset if the Company changes its assessment of whether it will exercise an extension or a termination option.

Income tax
Current income tax

Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the income tax
authority. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the
reporting date. Current income tax relating to items recognized outside profit or loss is recognized outside profit or loss (either
in other comprehensive income or in equity). Current tax items are recognized in correlation to the underlying transaction either
in OCI or directly in equity. Our management periodically evaluates positions taken in the tax return with respect to situations
in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate.

Deferred tax

Deferred tax is provided using the balance sheet method on temporary differences between the tax bases of assets and liabilities
and their carrying amounts for financial reporting purposes at the reporting date.

Deferred tax liabilities are recognized for all taxable temporary differences, except, when the deferred tax liability arises from
the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and, at the time of
the transaction, affects neither the accounting profit nor taxable profit or loss. Deferred tax assets are recognized for all
deductible temporary differences, the carry forward of unused tax credits and any unused tax losses. Deferred tax assets are
recognized to the extent that it is probable that taxable profit will be available against which the deductible temporary
differences, and the carry forward of unused tax credits and unused tax losses can be utilized, except (i) when the deferred tax
asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction
that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or
loss, or (ii) in respect of deductible temporary differences associated with investments in subsidiaries, deferred tax assets are
recognized only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable
profit will be available against which the temporary differences can be utilized.

The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer
probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized
deferred tax assets are re-assessed at each reporting date and are recognized to the extent that it has become probable that future
taxable profits will allow the deferred tax asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates
that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that
have been enacted or substantively enacted at the reporting date. Deferred tax relating to items recognized outside profit or loss
is recognized outside profit or loss (either in other comprehensive income or in equity). Deferred tax items are recognized in
correlation to the underlying transaction either in OCI or directly in equity. Deferred tax assets and deferred tax liabilities are
offset if a legally enforceable right exists to set off current tax assets against current tax liabilities and the deferred taxes relate
to the same taxable entity and the same taxation authority.

Tax benefits acquired as part of a business combination, but not satisfying the criteria for separate recognition at that date, are
recognized subsequently if new information about facts and circumstances change. Acquired deferred tax benefits recognized
within the measurement period reduce goodwill related to that acquisition if they result from new information obtained about
facts and circumstances existing at the acquisition date. If the carrying amount of goodwill is zero, any remaining deferred tax
benefits are recognized in OCI/capital reserve depending on the principle explained for bargain purchase gains. All other
acquired tax benefits realized are recognized in profit or loss.

Key Components of our Statement of Profit and Loss Based on our Restated Financial Information

The following descriptions set forth information with respect to the key components of our profit and loss statements.

Income

Income consists of (i) revenue from operations and (ii) other income.

Revenue from operations. Revenue from operations comprises revenue from (a) sale of goods, which comprise revenue from
sales of our products through our store network and online sales channel, (b) sale of services, which comprise revenue from
pathological laboratory services and running of clinics and (c) other operating revenue, which comprise revenue from display

of advertisements, other business support income and other income. The table below sets forth a break-down of our revenue
from operations by segment and as a percentage of our total revenue from operations for the years indicated.

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