| Standard | IFRS | IFRS | IFRS | IFRS | IFRS |
|---|
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Income Statement | 30 Mar '22 | 31 Mar '21 | 30 Mar '21 | 31 Mar '20 | 30 Mar '20 |
|---|
| Revenue | 57.32 | 44.70 | 44.70 | 19.30 | 19.30 |
| Operating Profit / Loss | (1.51) | 0.52 | 0.52 | (1.81) | (1.81) |
| Net Interest | (0.04) | (0.39) | (0.39) | (0.34) | (0.34) |
| Pre Tax Profit | (1.54) | 0.12 | 0.12 | (2.16) | (2.16) |
| Post Tax Profit | (1.33) | 0.62 | 0.62 | (2.16) | (2.16) |
| Profit for the Period | (1.33) | 0.63 | 0.63 | (2.16) | (2.16) |
| Equity Holders of Parent Company | (1.33) | 0.63 | 0.63 | (2.16) | (2.16) |
| Minority Interests | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Continuing EPS | | | | | |
| Earnings per Share (Basic) | (2.53p) | n/a | 1.19p | n/a | n/a |
| Earnings per Share (Diluted) | (2.53p) | n/a | 1.19p | n/a | n/a |
| Earnings per Share (Adjusted) | (0.56p) | n/a | 5.66p | n/a | n/a |
| Continuing and Discontinued EPS | | | | | |
| Earnings per Share (Basic) | (2.53p) | n/a | 1.19p | n/a | n/a |
| Earnings per Share (Diluted) | (2.53p) | n/a | 1.19p | n/a | n/a |
| Earnings per Share (Adjusted) | (0.56p) | n/a | 5.66p | n/a | n/a |
| | | | | | |
| Dividend per Share | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Balance Sheet | 30 Mar '22 | 31 Mar '21 | 30 Mar '21 | 31 Mar '20 | 30 Mar '20 |
|---|
| Non-Current Assets | | | | | |
| Intangible Assets | 2.15 | 1.12 | 1.12 | 1.37 | 1.37 |
| Property, Plant and Equipment | 1.75 | 0.56 | 0.56 | 0.61 | 0.61 |
| Investments | n/a | n/a | n/a | n/a | n/a |
| 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 | 0.72 | 0.50 | 0.50 | n/a | n/a |
| Total Non-Current Assets | 4.62 | 2.19 | 2.19 | 1.98 | 1.98 |
| | | | | | |
| Current Assets | | | | | |
| Inventories | 3.14 | 1.96 | 1.96 | 0.85 | 0.85 |
| Trade and Other Receivables | 5.19 | 1.75 | 1.75 | 0.92 | 0.92 |
| Cash at Bank and in Hand | 5.82 | 11.94 | 11.94 | 2.05 | 2.05 |
| Current Asset Investments | n/a | n/a | n/a | n/a | n/a |
| Other Current Assets | n/a | n/a | n/a | n/a | n/a |
| Total Current Assets | 14.16 | 15.64 | 15.64 | 3.82 | 3.82 |
| | | | | | |
| Other Assets | n/a | n/a | n/a | n/a | n/a |
| Total Assets | 18.77 | 17.83 | 17.83 | 5.80 | 5.80 |
| | | | | | |
| Current Liabilities | | | | | |
| Borrowings | 0.29 | 0.16 | 0.16 | 0.14 | 0.14 |
| Other Current Liabilities | 6.96 | 6.20 | 6.20 | 5.02 | 5.02 |
| Total Current Liabilities | 7.24 | 6.37 | 6.37 | 5.16 | 5.16 |
| | | | | | |
| Net Current Assets | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Non-Current Liabilities | | | | | |
| Borrowings | 0.69 | 0.28 | 0.28 | 3.32 | 3.32 |
| Provisions | 0.13 | n/a | n/a | n/a | n/a |
| Other Non-Current Liabilities | n/a | n/a | n/a | n/a | n/a |
| Total Non-Current Liabilities | 0.81 | 0.28 | 0.28 | 3.32 | 3.32 |
| | | | | | |
| Net Assets | 10.71 | 11.18 | 11.18 | (2.68) | (2.68) |
| | | | | | |
| Capital and Reserves | | | | | |
| Share Capital | 0.13 | 0.13 | 0.13 | 0.01 | 0.01 |
| Share Premium Account | 10.94 | 10.94 | 10.94 | 4.91 | 4.91 |
| Other Reserves | 0.80 | (0.06) | (0.06) | n/a | n/a |
| Retained Earnings | (1.16) | 0.17 | 0.17 | (7.61) | (7.61) |
| Shareholders Funds | 10.71 | 11.18 | 11.18 | (2.68) | (2.68) |
| | | | | | |
| Minority Interests / Other Equity | n/a | n/a | n/a | n/a | n/a |
| Total Equity | 10.71 | 11.18 | 11.18 | (2.68) | (2.68) |
| | | | | | |
| | 30 Mar '22 | 31 Mar '21 | 30 Mar '21 | 31 Mar '20 | 30 Mar '20 |
|---|
| Operating Margin | (2.63%) | 1.16% | 1.16% | (9.39%) | (9.39%) |
| Return on Capital Employed | (15.59%) | 4.94% | 4.94% | 305.56% | 305.56% |
| 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 | 39.20 | 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 | 16.31p | 19.16p | 19.16p | (7.72p) | (7.72p) |