| Standard | IFRS | IFRS | IFRS | IFRS | IFRS |
|---|
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Income Statement | 30 May '24 | 30 May '23 | 30 May '22 | 31 May '21 | 30 May '21 |
|---|
| Revenue | 50.03 | 50.02 | 53.61 | 132.15 | 132.15 |
| Operating Profit / Loss | (0.87) | (0.59) | (0.25) | 0.95 | 0.95 |
| Net Interest | (0.19) | (0.15) | (0.13) | (0.12) | (0.12) |
| Pre Tax Profit | (1.06) | (0.74) | (0.37) | 0.82 | 0.82 |
| Post Tax Profit | (1.06) | (0.74) | (0.37) | 0.82 | 0.82 |
| Profit for the Period | (1.06) | (0.75) | (0.37) | 0.82 | 0.82 |
| Equity Holders of Parent Company | (1.06) | (0.75) | (0.37) | 0.82 | 0.82 |
| Minority Interests | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Continuing EPS | | | | | |
| Earnings per Share (Basic) | (0.27USX) | (0.19USX) | (0.10USX) | 0.21USX | 0.21USX |
| Earnings per Share (Diluted) | (0.27USX) | (0.19USX) | (0.09USX) | 0.20USX | 0.20USX |
| Earnings per Share (Adjusted) | (0.27USX) | (0.19USX) | (0.10USX) | 0.21USX | 0.21USX |
| Continuing and Discontinued EPS | | | | | |
| Earnings per Share (Basic) | (0.27USX) | (0.19USX) | (0.10USX) | 0.21USX | 0.21USX |
| Earnings per Share (Diluted) | (0.27USX) | (0.19USX) | (0.09USX) | 0.20USX | 0.20USX |
| Earnings per Share (Adjusted) | (0.27USX) | (0.19USX) | (0.10USX) | 0.21USX | 0.21USX |
| | | | | | |
| Dividend per Share | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Balance Sheet | 30 May '24 | 30 May '23 | 30 May '22 | 31 May '21 | 30 May '21 |
|---|
| Non-Current Assets | | | | | |
| Intangible Assets | 0.06 | 0.02 | 0.01 | 0.01 | 0.01 |
| Property, Plant and Equipment | 0.53 | 0.66 | 0.72 | 0.38 | 0.38 |
| 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 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 |
| Total Non-Current Assets | 0.68 | 0.78 | 0.83 | 0.49 | 0.49 |
| | | | | | |
| Current Assets | | | | | |
| Inventories | n/a | n/a | n/a | n/a | n/a |
| Trade and Other Receivables | 1.23 | 1.38 | 1.19 | 1.90 | 1.90 |
| Cash at Bank and in Hand | 3.42 | 3.29 | 4.14 | 5.08 | 5.08 |
| Current Asset Investments | n/a | n/a | n/a | n/a | n/a |
| Other Current Assets | 0.88 | 0.88 | 0.88 | 0.88 | 0.88 |
| Total Current Assets | 5.53 | 5.55 | 6.21 | 7.86 | 7.86 |
| | | | | | |
| Other Assets | n/a | n/a | n/a | n/a | n/a |
| Total Assets | 6.21 | 6.33 | 7.05 | 8.35 | 8.35 |
| | | | | | |
| Current Liabilities | | | | | |
| Borrowings | 0.97 | 0.46 | 0.11 | 0.57 | 0.57 |
| Other Current Liabilities | 3.85 | 3.71 | 3.64 | 5.00 | 5.00 |
| Total Current Liabilities | 4.82 | 4.17 | 3.75 | 5.57 | 5.57 |
| | | | | | |
| Net Current Assets | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Non-Current Liabilities | | | | | |
| Borrowings | 1.89 | 1.58 | 1.98 | 1.10 | 1.10 |
| 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 | 1.89 | 1.58 | 1.98 | 1.10 | 1.10 |
| | | | | | |
| Net Assets | (0.49) | 0.57 | 1.32 | 1.69 | 1.69 |
| | | | | | |
| Capital and Reserves | | | | | |
| Share Capital | 6.33 | 6.33 | 6.33 | 6.33 | 6.33 |
| Share Premium Account | n/a | n/a | n/a | n/a | n/a |
| Other Reserves | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| Retained Earnings | (6.87) | (5.80) | (5.06) | (4.68) | (4.68) |
| Shareholders Funds | (0.49) | 0.57 | 1.32 | 1.69 | 1.69 |
| | | | | | |
| Minority Interests / Other Equity | n/a | n/a | n/a | n/a | n/a |
| Total Equity | (0.49) | 0.57 | 1.32 | 1.69 | 1.69 |
| | | | | | |
| | 30 May '24 | 30 May '23 | 30 May '22 | 31 May '21 | 30 May '21 |
|---|
| Operating Margin | (1.74%) | (1.18%) | (0.46%) | 0.72% | 0.72% |
| Return on Capital Employed | (37.68%) | (22.81%) | (7.30%) | 28.35% | 28.35% |
| 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 | 25.90 | 24.90 |
| 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 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |