| Standard | IFRS | IFRS | IFRS | IFRS | IFRS |
|---|
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Income Statement | 30 Aug '23 | 30 Aug '22 | 31 Aug '21 | 30 Aug '21 | 31 Aug '20 |
|---|
| Revenue | 0.92 | 0.92 | 1.22 | 1.22 | 1.32 |
| Operating Profit / Loss | 0.30 | 0.13 | 0.30 | 0.30 | (0.36) |
| Net Interest | 0.03 | 0.01 | (0.02) | n/a | (0.06) |
| Pre Tax Profit | 0.34 | 0.14 | 0.28 | 0.28 | (0.42) |
| Post Tax Profit | 0.27 | (0.01) | 0.18 | 0.18 | (0.47) |
| Profit for the Period | 0.26 | (0.01) | 0.18 | 0.18 | (0.47) |
| Equity Holders of Parent Company | 0.16 | (0.18) | 0.08 | 0.08 | n/a |
| Minority Interests | 0.11 | 0.17 | 0.10 | 0.10 | (0.06) |
| | | | | | |
| Continuing EPS | | | | | |
| Earnings per Share (Basic) | 0.03USX | (0.03USX) | 0.02USX | n/a | (0.07USX) |
| Earnings per Share (Diluted) | 0.03USX | (0.03USX) | 0.02USX | n/a | (0.07USX) |
| Earnings per Share (Adjusted) | 0.03USX | (0.03USX) | 0.02USX | n/a | (0.07USX) |
| Continuing and Discontinued EPS | | | | | |
| Earnings per Share (Basic) | 0.03USX | (0.03USX) | 0.02USX | n/a | (0.07USX) |
| Earnings per Share (Diluted) | 0.03USX | (0.03USX) | 0.02USX | n/a | (0.07USX) |
| Earnings per Share (Adjusted) | 0.03USX | (0.03USX) | 0.02USX | n/a | (0.07USX) |
| | | | | | |
| Dividend per Share | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Balance Sheet | 30 Aug '23 | 30 Aug '22 | 31 Aug '21 | 30 Aug '21 | 31 Aug '20 |
|---|
| Non-Current Assets | | | | | |
| Intangible Assets | 0.72 | 0.72 | 0.72 | 0.72 | 0.72 |
| Property, Plant and Equipment | 2.31 | 2.31 | 2.32 | 2.32 | 2.60 |
| Investments | n/a | n/a | 2.23 | n/a | 2.23 |
| Investment Properties | n/a | n/a | n/a | n/a | n/a |
| Other Financial Assets | 0.17 | 0.16 | 0.18 | 0.18 | 0.20 |
| Other Non-Current Assets | n/a | n/a | n/a | n/a | n/a |
| Total Non-Current Assets | 3.19 | 3.18 | 5.45 | 3.22 | 5.75 |
| | | | | | |
| Current Assets | | | | | |
| Inventories | n/a | 0.01 | 0.16 | 0.16 | 0.10 |
| Trade and Other Receivables | 0.09 | 0.14 | 0.16 | 0.16 | 0.15 |
| Cash at Bank and in Hand | 1.55 | 1.26 | 1.66 | 1.66 | 1.90 |
| Current Asset Investments | n/a | n/a | n/a | n/a | n/a |
| Other Current Assets | 0.03 | 0.03 | 0.08 | 0.08 | 0.02 |
| Total Current Assets | 1.67 | 1.44 | 2.04 | 2.04 | 2.17 |
| | | | | | |
| Other Assets | 2.23 | 2.23 | n/a | 2.23 | n/a |
| Total Assets | 7.09 | 6.85 | 7.49 | 7.49 | 7.92 |
| | | | | | |
| Current Liabilities | | | | | |
| Borrowings | n/a | n/a | 0.10 | 0.10 | 0.51 |
| Other Current Liabilities | 0.40 | 0.49 | 0.32 | 0.32 | 0.27 |
| Total Current Liabilities | 0.40 | 0.49 | 0.42 | 0.42 | 0.78 |
| | | | | | |
| Net Current Assets | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Non-Current Liabilities | | | | | |
| Borrowings | n/a | n/a | n/a | n/a | n/a |
| Provisions | 0.15 | 0.19 | 0.19 | 0.19 | 0.19 |
| Other Non-Current Liabilities | n/a | n/a | 0.09 | 0.09 | 0.02 |
| Total Non-Current Liabilities | 0.15 | 0.19 | 0.28 | 0.28 | 0.22 |
| | | | | | |
| Net Assets | 6.54 | 6.17 | 6.79 | 6.79 | 6.92 |
| | | | | | |
| Capital and Reserves | | | | | |
| Share Capital | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 |
| Share Premium Account | 88.46 | 88.46 | 88.46 | 88.46 | 88.46 |
| Other Reserves | (11.13) | (11.32) | (8.55) | (8.55) | (8.37) |
| Retained Earnings | (71.32) | (71.47) | (73.67) | (73.67) | (73.75) |
| Shareholders Funds | 6.09 | 5.75 | 6.32 | 6.32 | 6.42 |
| | | | | | |
| Minority Interests / Other Equity | 0.45 | 0.42 | 0.48 | 0.48 | 0.50 |
| Total Equity | 6.54 | 6.17 | 6.79 | 6.79 | 6.92 |
| | | | | | |
| | 30 Aug '23 | 30 Aug '22 | 31 Aug '21 | 30 Aug '21 | 31 Aug '20 |
|---|
| Operating Margin | 32.97% | 14.35% | 24.59% | 24.51% | (27.27%) |
| Return on Capital Employed | n/a | n/a | n/a | n/a | n/a |
| 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 | 12.00 | n/a | 21.00 | 2,070.70 | 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 | $0.01 | $0.01 | $0.01 | $0.01 | $0.01 |