| Standard | IFRS | IFRS | IFRS | IFRS | IFRS |
|---|
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Income Statement | 31 Mar '24 | 30 Mar '23 | 30 Mar '22 | 31 Mar '21 | 30 Mar '21 |
|---|
| Revenue | n/a | n/a | n/a | 5.08 | 5.08 |
| Operating Profit / Loss | (3.29) | (1.68) | (1.57) | (1.22) | (1.22) |
| Net Interest | 0.18 | 0.04 | 0.02 | 0.07 | 0.07 |
| Pre Tax Profit | (3.11) | (1.64) | (1.55) | (1.16) | (1.16) |
| Post Tax Profit | (3.11) | (1.36) | (1.55) | (1.11) | (1.11) |
| Profit for the Period | (2.12) | (2.80) | (0.79) | (1.11) | (1.11) |
| Equity Holders of Parent Company | (2.12) | (2.80) | (0.79) | (1.11) | (1.11) |
| Minority Interests | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Continuing EPS | | | | | |
| Earnings per Share (Basic) | (4.40USX) | (2.00USX) | (2.20USX) | (1.70USX) | (1.70USX) |
| Earnings per Share (Diluted) | (4.40USX) | (2.00USX) | (2.20USX) | (1.70USX) | (1.70USX) |
| Earnings per Share (Adjusted) | (4.40USX) | (2.00USX) | (2.20USX) | (1.70USX) | (1.70USX) |
| Continuing and Discontinued EPS | | | | | |
| Earnings per Share (Basic) | (3.00USX) | (4.00USX) | (1.10USX) | (1.70USX) | (1.70USX) |
| Earnings per Share (Diluted) | (3.00USX) | (4.00USX) | (1.10USX) | (1.70USX) | (1.70USX) |
| Earnings per Share (Adjusted) | (3.00USX) | (4.00USX) | (1.10USX) | (1.70USX) | (1.70USX) |
| | | | | | |
| Dividend per Share | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Balance Sheet | 31 Mar '24 | 30 Mar '23 | 30 Mar '22 | 31 Mar '21 | 30 Mar '21 |
|---|
| Non-Current Assets | | | | | |
| Intangible Assets | 8.33 | 6,484.00 | 4.14 | 1.73 | 1.73 |
| Property, Plant and Equipment | 0.66 | 0.06 | 2.51 | 2.27 | 2.27 |
| 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 | (6,477.52) | n/a | n/a | 0.00 |
| Other Non-Current Assets | n/a | n/a | n/a | 0.17 | 0.17 |
| Total Non-Current Assets | 8.98 | 6.55 | 6.65 | 4.17 | 4.17 |
| | | | | | |
| Current Assets | | | | | |
| Inventories | n/a | n/a | 2.41 | 2.89 | 2.89 |
| Trade and Other Receivables | 0.84 | 0.24 | 3.54 | 2.40 | 2.40 |
| Cash at Bank and in Hand | 2.99 | 5.35 | 3.30 | 8.06 | 8.06 |
| Current Asset Investments | n/a | n/a | n/a | n/a | n/a |
| Other Current Assets | n/a | 2.18 | 1.50 | n/a | n/a |
| Total Current Assets | 3.83 | 7.77 | 10.74 | 13.35 | 13.35 |
| | | | | | |
| Other Assets | n/a | n/a | n/a | n/a | n/a |
| Total Assets | 12.82 | 14.32 | 17.39 | 17.52 | 17.52 |
| | | | | | |
| Current Liabilities | | | | | |
| Borrowings | 0.09 | n/a | n/a | n/a | n/a |
| Other Current Liabilities | 1.44 | 1.24 | 1.86 | 1.54 | 1.54 |
| Total Current Liabilities | 1.54 | 1.24 | 1.86 | 1.54 | 1.54 |
| | | | | | |
| Net Current Assets | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Non-Current Liabilities | | | | | |
| Borrowings | 0.20 | n/a | n/a | n/a | n/a |
| Provisions | n/a | 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 | 0.20 | n/a | n/a | n/a | n/a |
| | | | | | |
| Net Assets | 11.08 | 13.08 | 15.53 | 15.98 | 15.98 |
| | | | | | |
| Capital and Reserves | | | | | |
| Share Capital | 1.10 | 1.08 | 1.07 | 1.06 | 1.06 |
| Share Premium Account | 92.28 | 92.04 | 91.92 | 91.79 | 91.79 |
| Other Reserves | 0.01 | 0.45 | 0.43 | 0.46 | 0.46 |
| Retained Earnings | (82.32) | (80.49) | (77.89) | (77.32) | (77.32) |
| Shareholders Funds | 11.08 | 13.08 | 15.53 | 15.98 | 15.98 |
| | | | | | |
| Minority Interests / Other Equity | n/a | n/a | n/a | n/a | n/a |
| Total Equity | 11.08 | 13.08 | 15.53 | 15.98 | 15.98 |
| | | | | | |
| | 31 Mar '24 | 30 Mar '23 | 30 Mar '22 | 31 Mar '21 | 30 Mar '21 |
|---|
| Operating Margin | n/a | n/a | n/a | (24.02%) | (24.02%) |
| Return on Capital Employed | (108.08%) | 0.03% | (13.79%) | (8.63%) | (8.63%) |
| 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 | $0.04 | ($90.29) | $0.16 | $0.21 | $0.20 |