| Standard | IFRS | IFRS | IFRS | IFRS | IFRS |
|---|
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Income Statement | 29 Sep '24 | 29 Sep '23 | 29 Sep '22 | 30 Sep '21 | 29 Sep '21 |
|---|
| Revenue | 90.36 | 103.96 | 157.71 | 125.06 | 125.06 |
| Operating Profit / Loss | (35.50) | (17.53) | (6.23) | (5.38) | (5.38) |
| Net Interest | (10.33) | (19.52) | (15.15) | (3.80) | (3.80) |
| Pre Tax Profit | (45.92) | (24.70) | (21.38) | (9.18) | (9.18) |
| Post Tax Profit | (45.92) | (24.70) | (28.65) | (11.58) | (11.58) |
| Profit for the Period | (45.92) | (24.70) | (30.45) | (11.58) | (11.58) |
| Equity Holders of Parent Company | (45.92) | (24.70) | (30.45) | (12.89) | (12.89) |
| Minority Interests | n/a | n/a | n/a | 1.32 | 1.32 |
| | | | | | |
| Continuing EPS | | | | | |
| Earnings per Share (Basic) | (5.99p) | (3.21p) | (4.34p) | (1.93p) | (1.93p) |
| Earnings per Share (Diluted) | (5.99p) | (3.21p) | (4.34p) | (1.93p) | (1.93p) |
| Earnings per Share (Adjusted) | (5.99p) | (3.21p) | (4.34p) | (1.93p) | (1.93p) |
| Continuing and Discontinued EPS | | | | | |
| Earnings per Share (Basic) | (5.34p) | (3.16p) | (4.60p) | (1.93p) | (1.93p) |
| Earnings per Share (Diluted) | (5.34p) | (3.16p) | (4.60p) | (1.93p) | (1.93p) |
| Earnings per Share (Adjusted) | (5.34p) | (3.16p) | (4.60p) | (1.93p) | (1.93p) |
| | | | | | |
| Dividend per Share | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Balance Sheet | 29 Sep '24 | 29 Sep '23 | 29 Sep '22 | 30 Sep '21 | 29 Sep '21 |
|---|
| Non-Current Assets | | | | | |
| Intangible Assets | 115.53 | 206.08 | 245.26 | 229.04 | 229.04 |
| Property, Plant and Equipment | 14.16 | 93.22 | 108.93 | 104.31 | 104.31 |
| Investments | 2.31 | 3.57 | 0.01 | 0.01 | 0.01 |
| Investment Properties | n/a | n/a | n/a | n/a | n/a |
| Other Financial Assets | n/a | n/a | n/a | n/a | n/a |
| Other Non-Current Assets | n/a | 18.41 | 23.99 | 24.60 | 24.60 |
| Total Non-Current Assets | 132.00 | 321.27 | 378.20 | 357.96 | 357.96 |
| | | | | | |
| Current Assets | | | | | |
| Inventories | 23.67 | 25.27 | 29.81 | 20.95 | 20.95 |
| Trade and Other Receivables | 42.54 | 59.79 | 56.38 | 46.50 | 46.50 |
| Cash at Bank and in Hand | 23.09 | 36.52 | 36.40 | 39.46 | 39.46 |
| Current Asset Investments | n/a | n/a | n/a | n/a | n/a |
| Other Current Assets | 0.35 | 27.59 | 25.78 | 17.12 | 17.12 |
| Total Current Assets | 89.65 | 149.17 | 148.37 | 124.03 | 124.03 |
| | | | | | |
| Other Assets | 163.25 | 0.85 | n/a | n/a | n/a |
| Total Assets | 384.90 | 471.30 | 526.57 | 481.99 | 481.99 |
| | | | | | |
| Current Liabilities | | | | | |
| Borrowings | 2.84 | 81.95 | 17.09 | 10.65 | 10.65 |
| Other Current Liabilities | 11.53 | 31.65 | 56.17 | 52.87 | 52.87 |
| Total Current Liabilities | 14.37 | 113.60 | 73.26 | 63.52 | 63.52 |
| | | | | | |
| Net Current Assets | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Non-Current Liabilities | | | | | |
| Borrowings | 69.23 | 20.05 | 93.04 | 109.74 | 109.74 |
| Provisions | 0.23 | 1.28 | 27.99 | 28.22 | 28.22 |
| Other Non-Current Liabilities | 76.80 | 53.75 | 9.00 | 0.91 | 0.91 |
| Total Non-Current Liabilities | 146.27 | 75.08 | 130.03 | 138.87 | 138.87 |
| | | | | | |
| Net Assets | 224.27 | 282.62 | 323.29 | 279.60 | 279.60 |
| | | | | | |
| Capital and Reserves | | | | | |
| Share Capital | 38.23 | 38.17 | 0.70 | 0.67 | 0.67 |
| Share Premium Account | n/a | n/a | n/a | n/a | 400.68 |
| Other Reserves | 33.95 | 54.75 | 497.83 | 425.28 | (160.10) |
| Retained Earnings | 146.08 | 183.49 | (185.14) | (154.23) | 30.46 |
| Shareholders Funds | 218.26 | 276.40 | 313.40 | 271.71 | 271.71 |
| | | | | | |
| Minority Interests / Other Equity | 6.00 | 6.21 | 9.89 | 7.88 | 7.88 |
| Total Equity | 224.27 | 282.62 | 323.29 | 279.60 | 279.60 |
| | | | | | |
| | 29 Sep '24 | 29 Sep '23 | 29 Sep '22 | 30 Sep '21 | 29 Sep '21 |
|---|
| Operating Margin | (39.28%) | (16.87%) | (3.95%) | (4.30%) | (4.30%) |
| Return on Capital Employed | (19.66%) | (2.88%) | (2.88%) | (2.70%) | (2.70%) |
| Dividend Cover | n/a | n/a | n/a | n/a | n/a |
| Dividend Yield | n/a | n/a | n/a | n/a | n/a |
| PE Ratio | n/a | n/a | n/a | n/a | n/a |
| PEG | n/a | n/a | n/a | n/a | n/a |
| Dividend per Share Growth | n/a | n/a | n/a | n/a | n/a |
| Net Asset Value per Share | 14.69p | 10.34p | 10.54p | 7.54p | 6.83p |