| 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 | 81.96 | 91.68 | 78.37 | 39.70 | 39.70 |
| Operating Profit / Loss | (5.96) | 2.46 | 0.91 | (9.36) | (9.36) |
| Net Interest | (0.75) | (0.16) | (0.12) | (0.19) | (0.19) |
| Pre Tax Profit | (6.71) | 2.30 | 0.79 | 6.03 | 6.03 |
| Post Tax Profit | (6.28) | 2.04 | 2.05 | 6.21 | 6.21 |
| Profit for the Period | (6.28) | 2.04 | 2.05 | 6.21 | 6.21 |
| Equity Holders of Parent Company | (6.28) | 2.04 | 2.05 | 6.21 | 6.21 |
| Minority Interests | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Continuing EPS | | | | | |
| Earnings per Share (Basic) | (5.05p) | 1.64p | 1.65p | 5.00p | 5.00p |
| Earnings per Share (Diluted) | (5.05p) | 1.64p | 1.65p | 5.00p | 5.00p |
| Earnings per Share (Adjusted) | (5.05p) | 1.64p | 1.65p | (7.54p) | (7.54p) |
| Continuing and Discontinued EPS | | | | | |
| Earnings per Share (Basic) | (5.05p) | 1.64p | 1.65p | 5.00p | 5.00p |
| Earnings per Share (Diluted) | (5.05p) | 1.64p | 1.65p | 5.00p | 5.00p |
| Earnings per Share (Adjusted) | (5.05p) | 1.64p | 1.65p | (7.54p) | (7.54p) |
| | | | | | |
| 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 | 2.49 | 2.70 | 2.78 | 3.41 | 3.41 |
| Property, Plant and Equipment | 14.33 | 11.21 | 5.09 | 8.20 | 8.20 |
| 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 | 0.00 |
| Other Non-Current Assets | 1.10 | 0.96 | 0.96 | 0.07 | 0.07 |
| Total Non-Current Assets | 17.92 | 14.87 | 8.84 | 11.69 | 11.69 |
| | | | | | |
| Current Assets | | | | | |
| Inventories | 11.26 | 12.32 | 11.71 | 11.09 | 11.09 |
| Trade and Other Receivables | 9.95 | 7.43 | 6.43 | 3.59 | 3.59 |
| Cash at Bank and in Hand | 0.28 | 7.58 | 5.84 | 4.18 | 4.18 |
| 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 | 21.49 | 27.33 | 23.98 | 18.86 | 18.86 |
| | | | | | |
| Other Assets | n/a | n/a | n/a | n/a | n/a |
| Total Assets | 39.41 | 42.20 | 32.81 | 30.55 | 30.55 |
| | | | | | |
| Current Liabilities | | | | | |
| Borrowings | 6.06 | 3.32 | 2.37 | 4.53 | 4.53 |
| Other Current Liabilities | 12.60 | 12.96 | 11.53 | 8.22 | 8.22 |
| Total Current Liabilities | 18.66 | 16.28 | 13.91 | 12.75 | 12.75 |
| | | | | | |
| Net Current Assets | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Non-Current Liabilities | | | | | |
| Borrowings | 6.13 | 4.97 | 0.19 | 1.10 | 1.10 |
| Provisions | n/a | 0.02 | 0.02 | 0.07 | 0.07 |
| Other Non-Current Liabilities | n/a | n/a | n/a | n/a | n/a |
| Total Non-Current Liabilities | 6.13 | 4.99 | 0.21 | 1.17 | 1.17 |
| | | | | | |
| Net Assets | 14.62 | 20.93 | 18.70 | 16.62 | 16.62 |
| | | | | | |
| Capital and Reserves | | | | | |
| Share Capital | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 |
| Share Premium Account | 10.31 | 10.31 | 10.31 | 10.31 | 10.31 |
| Other Reserves | 1.13 | 1.13 | 1.13 | 1.13 | 1.13 |
| Retained Earnings | 2.81 | 9.12 | 6.88 | 4.80 | 4.80 |
| Shareholders Funds | 14.63 | 20.93 | 18.70 | 16.62 | 16.62 |
| | | | | | |
| Minority Interests / Other Equity | n/a | n/a | n/a | n/a | n/a |
| Total Equity | 14.62 | 20.93 | 18.70 | 16.62 | 16.62 |
| | | | | | |
| | 31 Mar '24 | 30 Mar '23 | 30 Mar '22 | 31 Mar '21 | 30 Mar '21 |
|---|
| Operating Margin | (7.27%) | 2.68% | 1.16% | (23.58%) | (23.58%) |
| Return on Capital Employed | (24.50%) | 9.26% | 4.92% | 32.90% | 32.90% |
| 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 | 9.60 | 6.50 | n/a | n/a |
| PEG | n/a | n/a | 6.50 | n/a | n/a |
| Dividend per Share Growth | n/a | n/a | n/a | n/a | n/a |
| Net Asset Value per Share | 9.77p | 14.67p | 12.82p | 10.63p | 10.63p |