| Standard | IFRS | IFRS | IFRS | IFRS | IFRS |
|---|
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Income Statement | 30 Aug '24 | 30 Aug '23 | 30 Aug '22 | 30 May '22 | 31 May '21 |
|---|
| Revenue | 2.74 | 1.15 | 2.32 | 3.86 | 3.72 |
| Operating Profit / Loss | (3.23) | (3.92) | (6.29) | (8.59) | (5.14) |
| Net Interest | (0.75) | (2.00) | (0.29) | (0.94) | (0.55) |
| Pre Tax Profit | (3.98) | (5.93) | (6.58) | (9.53) | (5.70) |
| Post Tax Profit | (3.50) | (6.15) | (6.84) | (9.51) | (4.63) |
| Profit for the Period | (3.63) | 4.10 | (6.84) | (9.51) | (4.63) |
| Equity Holders of Parent Company | (3.63) | 4.10 | (6.84) | (9.51) | (4.63) |
| Minority Interests | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Continuing EPS | | | | | |
| Earnings per Share (Basic) | (4.72p) | (8.47p) | (7.91p) | (13.70p) | (7.17p) |
| Earnings per Share (Diluted) | (4.72p) | (8.47p) | (7.91p) | (13.70p) | (7.17p) |
| Earnings per Share (Adjusted) | (4.72p) | (8.47p) | (7.91p) | (13.70p) | (7.17p) |
| Continuing and Discontinued EPS | | | | | |
| Earnings per Share (Basic) | (4.89p) | 5.66p | (13.17p) | (13.70p) | (7.17p) |
| Earnings per Share (Diluted) | (4.89p) | 5.66p | (13.17p) | (13.70p) | (7.17p) |
| Earnings per Share (Adjusted) | (4.89p) | 5.66p | (13.17p) | (13.70p) | (7.17p) |
| | | | | | |
| Dividend per Share | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Balance Sheet | 30 Aug '24 | 30 Aug '23 | 30 Aug '22 | 30 May '22 | 31 May '21 |
|---|
| Non-Current Assets | | | | | |
| Intangible Assets | 1.97 | 2.06 | 4.59 | 4.81 | 5.69 |
| Property, Plant and Equipment | 0.42 | 0.59 | 1.34 | 1.54 | 1.59 |
| 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 | 0.65 | 0.22 | 0.61 | 0.93 | 0.94 |
| Total Non-Current Assets | 3.05 | 2.87 | 6.55 | 7.29 | 8.22 |
| | | | | | |
| Current Assets | | | | | |
| Inventories | 0.24 | 0.23 | 0.43 | 0.41 | 0.14 |
| Trade and Other Receivables | 0.47 | 1.96 | 1.34 | 6.22 | 7.08 |
| Cash at Bank and in Hand | 0.85 | 3.21 | 1.43 | 2.53 | 8.63 |
| Current Asset Investments | n/a | n/a | n/a | n/a | n/a |
| Other Current Assets | 0.30 | 0.16 | 0.42 | 0.81 | 0.20 |
| Total Current Assets | 1.85 | 5.57 | 3.61 | 9.97 | 16.05 |
| | | | | | |
| Other Assets | n/a | n/a | n/a | n/a | n/a |
| Total Assets | 4.90 | 8.44 | 10.16 | 17.26 | 24.28 |
| | | | | | |
| Current Liabilities | | | | | |
| Borrowings | 1.77 | 0.26 | 6.43 | 7.91 | 2.56 |
| Other Current Liabilities | 0.90 | 1.16 | 1.39 | 7.18 | 7.21 |
| Total Current Liabilities | 2.67 | 1.42 | 7.82 | 15.10 | 9.77 |
| | | | | | |
| Net Current Assets | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Non-Current Liabilities | | | | | |
| Borrowings | 3.29 | 4.91 | 4.21 | 2.77 | 6.91 |
| Provisions | n/a | n/a | 0.31 | 0.12 | 0.37 |
| Other Non-Current Liabilities | 1.34 | 1.45 | 2.00 | 2.00 | 2.00 |
| Total Non-Current Liabilities | 4.63 | 6.36 | 6.52 | 4.89 | 9.28 |
| | | | | | |
| Net Assets | (2.40) | 0.66 | (4.18) | (2.73) | 5.23 |
| | | | | | |
| Capital and Reserves | | | | | |
| Share Capital | 0.74 | 0.74 | 0.69 | 0.69 | 0.69 |
| Share Premium Account | 42.69 | 42.68 | 40.63 | 40.63 | 40.50 |
| Other Reserves | 0.96 | 0.87 | 29.91 | 35.55 | 34.14 |
| Retained Earnings | (46.78) | (43.64) | (75.42) | (79.61) | (70.10) |
| Shareholders Funds | (2.40) | 0.66 | (4.18) | (2.73) | 5.23 |
| | | | | | |
| Minority Interests / Other Equity | n/a | n/a | n/a | n/a | n/a |
| Total Equity | (2.40) | 0.66 | (4.18) | (2.73) | 5.23 |
| | | | | | |
| | 30 Aug '24 | 30 Aug '23 | 30 Aug '22 | 30 May '22 | 31 May '21 |
|---|
| Operating Margin | (117.78%) | (340.63%) | (271.46%) | (222.49%) | (138.23%) |
| Return on Capital Employed | (461.52%) | (104.20%) | (230.87%) | (263.46%) | (54.88%) |
| 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 | (3.91p) | (1.26p) | (7.85p) | (10.87p) | (0.68p) |