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"ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-557": { "value": "4284000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-558": { "value": "979000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-559": { "value": "154000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-560": { "value": 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}, "fact-564": { "value": "60248000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-565": { "value": "-36556000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-566": { "value": "87420000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-567": { "value": "122293000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2024-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-568": { "value": "633000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-569": { "value": "1683000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-570": { "value": "148301000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-571": { "value": "87420000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-4": { "value": "291000000.0", "decimals": -5, "dimensions": { "concept": "renishawplc:CashAndCashEquivalentsAndBankDeposits", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2026-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-3": { "value": "273600000.0", "decimals": -5, "dimensions": { "concept": "renishawplc:CashAndCashEquivalentsAndBankDeposits", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-579": { "value": "
1. Accounting policies
This section sets out our principal accounting policies that relate to the financial statements as a whole, along with the
critical accounting judgements and estimates that management has identified as having a potentially material impact on
the Group\u2019s consolidated financial statements. Where an accounting policy is applicable to a specific note in the financial
statements, the policy is described within that note.
Basis of preparation
Renishaw plc (the Company) is a company incorporated in England and Wales. The Group financial statements consolidate those
of the Company and its subsidiaries (together referred to as the Group, and \u2018we\u2019) and equity account the Group\u2019s interest in joint
ventures. The parent company financial statements present information about the Company as a separate entity and not about
the Group.
The Group financial statements have been prepared and approved by the Directors in accordance with UK-adopted International
Accounting Standards (IAS). The parent company financial statements have been prepared in accordance with Financial Reporting
Standard 101 \u2018Reduced Disclosure Framework\u2019.
The consolidated financial statements are presented in Sterling, which is the Company\u2019s functional currency and the Group\u2019s
presentational currency, and all values are rounded to the nearest thousand (\u00a3\u2019000).
The accounting policies set out below have, unless otherwise stated, been applied consistently to all periods presented in these Group
financial statements. Page 147 sets out the critical estimates (that have a significant risk of material adjustment in the next year) and
key judgements (that have a significant effect on the financial statements) made by the Directors in applying the accounting policies.
Basis of consolidation
Subsidiaries are entities controlled by the Group. The Group controls an entity when it is exposed to, or has rights to, variable returns
from its involvement with the entity and has the ability to affect those returns through its power over the entity. In assessing control,
the Group takes into consideration potential voting rights that are exercisable. The acquisition date is the date on which control is
transferred to the acquirer. The financial statements of subsidiaries are included in the consolidated financial statements from the
date that control commences until the date that control ceases. Losses applicable to the non-controlling interests in a subsidiary
are allocated to the non-controlling interests even if doing so causes the non-controlling interests to have a deficit balance.
Joint ventures are accounted for using the equity method (equity-accounted investees) and are initially recognised at cost.
The Group\u2019s investments include goodwill identified on acquisition, net of any accumulated impairment losses.
The consolidated financial statements include the Group\u2019s share of the total comprehensive income and equity movements of equity
accounted investees, from the date that significant influence commences until the date that significant influence ceases. When the
Group\u2019s share of losses exceeds its interest in an equity accounted investee, the Group\u2019s carrying amount is reduced to \u00a3nil and
recognition of further losses is discontinued (except to the extent that the Group has incurred legal obligations or made payments
on behalf of an investee).
Intragroup balances and transactions, and any unrealised income and expenses arising from intragroup transactions, are eliminated
on consolidation. Unrealised gains arising from transactions with equity accounted investees are eliminated against the investment
to the extent of the Group\u2019s interest in the investee. Unrealised losses are eliminated in the same way as unrealised gains, but only
to the extent that there is no evidence of impairment.
Foreign currencies
On consolidation, overseas subsidiaries\u2019 results are translated into Sterling at weighted average exchange rates for the year
by translating each overseas subsidiary\u2019s monthly results at exchange rates applicable to the respective months. Assets and
liabilities denominated in foreign currencies at the balance sheet date are translated into Sterling at the foreign exchange rates
prevailing at that date. Differences on exchange resulting from the translation of overseas assets and liabilities are recognised
in Other comprehensive income and expense and are accumulated in equity.
Monetary assets and liabilities denominated in foreign currencies are reported at the rates prevailing at the time, with any gain or
loss arising from subsequent exchange rate movements being included as an exchange gain or loss in the Consolidated income
statement. Foreign currency differences arising from transactions are recognised in the Consolidated income statement.
New, revised or changes to existing accounting standards
The following accounting standards and amendments became effective as at 1 January 2025 and has been adopted in the
preparation of these financial statements, with effect from 1 July 2025:
\u2014 amendments to IAS 21, Lack of exchangeability.
This has not had a material effect on these financial statements.
At the date of these financial statements, the following standards and amendments that are potentially relevant to the Group,
and which have not been applied in these financial statements, were in issue but not yet effective:
\u2014 IFRS 18 Presentation and Disclosures in Financial Statements (endorsed by the UK); and
\u2014 IFRS 19 Subsidiaries without Public Accountability: Disclosures (not yet endorsed by the UK); and
\u2014 amendments to IFRS 9 and IFRS 7 \u2013 Contracts Referencing Nature-dependent Electricity; and
\u2014 amendments to IFRS 9 and IFRS 7 \u2013 Classification and Measurement of Financial Instruments; and
\u2014 amendments to IAS 21 \u2013 Translation to a Hyperinflationary Presentation Currency; and
\u2014 annual improvements to IFRS \u2013 Volume 11.
The adoption of these standards and interpretations in future periods is not expected to have a material impact on the financial
statements of the Group.
The Group has applied the temporary exception issued by the International Accounting Standards Board from the accounting
requirements for deferred taxes in IAS 12 arising from the Organisation for Economic Co-operation and Development\u2019s (OECD)
international tax reform. Accordingly, the Group neither recognises nor discloses information about deferred tax assets and liabilities
related to Global Minimum Tax income taxes.
Alternative performance measures
The financial statements are prepared in accordance with UK-adopted International Accounting Standards (IAS) and applied in
accordance with the provisions of the Companies Act 2006. In measuring our performance, the financial measures that we use
include those which have been derived from our reported results, to eliminate factors which distort year-on-year comparisons.
These are considered non-GAAP financial measures. We believe this information, along with comparable GAAP measurements,
is useful to stakeholders in providing a basis for measuring our operational performance. The Board uses these financial measures,
along with the most directly comparable GAAP financial measures, in evaluating our performance (see Note 29).
Business combinations
Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate
of the consideration transferred, which is measured at acquisition date fair value, and the amount of any non-controlling interest in
the acquiree. For each business combination, the Group elects whether to measure the non-controlling interests in the acquiree at
fair value or at the proportionate share of the acquiree\u2019s identifiable net assets. Acquisition-related costs are expensed as incurred
and included in administrative expenses.
The Group determines that it has acquired a business when the acquired set of activities and assets includes an input and
a substantive process that together significantly contribute to the ability to create outputs. The acquired process is considered
substantive if it is critical to the ability to continue producing outputs, and the inputs acquired include an organised workforce
with the necessary skills, knowledge, or experience to perform that process or it significantly contributes to the ability to continue
producing outputs and is considered unique or scarce or cannot be replaced without significant cost, effort, or delay in the ability
to continue producing outputs.
When the Group acquires a business, it assesses the financial assets and liabilities assumed for appropriate classification and
designation in accordance with the contractual terms, economic circumstances and pertinent conditions as at the acquisition date.
This includes the separation of embedded derivatives in host contracts by the acquiree.
If the business combination is achieved in stages, any previously held equity interest is remeasured at its acquisition date fair value
and any resulting gain or loss is recognised in the Consolidated income statement.
Goodwill is initially measured at cost, being the excess of the aggregate of the consideration transferred and the amount recognised
for non-controlling interests, and any previous interest held, over the net identifiable assets acquired and liabilities assumed. If the
fair value of the net assets acquired is in excess of the aggregate consideration transferred, the Group reassesses whether it has
correctly identified all of the assets acquired and all of the liabilities assumed and reviews the procedures used to measure the
amounts to be recognised at the acquisition date. If the reassessment still results in an excess of the fair value of net assets acquired
over the aggregate consideration transferred, then the gain is recognised in profit or loss.
After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment
testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group\u2019s cash-generating
units that are expected to benefit from the combination.
Critical accounting judgements and estimation uncertainties
The preparation of financial statements in conformity with UK-adopted IAS requires management to make judgements, estimates
and assumptions which affect the application of policies and reported amounts of assets and liabilities, income and expenses.
The estimates and associated assumptions are based on historical experience and other factors that are believed to be reasonable
under the circumstances. The results of this form the basis of making judgements about carrying values of assets and liabilities that
are not readily apparent from other sources. Actual results may therefore differ from these estimates. The estimates and underlying
assumptions are reviewed on an ongoing basis.
The areas of critical accounting judgements and estimation uncertainties that have a significant risk of causing a material adjustment
to the carrying amount of assets and liabilities in the next financial year are summarised below with further details included within
accounting policies as indicated.
Item
Key judgements (J) and estimates (E)
Page
Taxation
J \u2013 Whether uncertain tax positions need to be recognised
152
Research and development costs
J \u2013 Whether a project meets the criteria for capitalisation
158
Capitalised development costs
E \u2013 Estimates of future cash flows for impairment testing
158
Inventories
E \u2013 Determination of net realisable value
163
Defined benefit pension schemes
E \u2013 Valuation of defined benefit pension schemes\u2019 liabilities
166
Defined benefit pension schemes
J \u2013 Whether past service costs need to be recognised
166
Adjusted performance measures
J \u2013 Whether items are appropriate to exclude from adjusted measures
180
Climate change
We have considered the potential effect of physical and transitional climate change risks when preparing these consolidated
financial statements and have also considered the effect of our own Net Zero commitments. Our consideration of the potential effect
of climate change on these consolidated financial statements included reviewing:
\u2014 discounted cash flow forecasts, used in accounting for goodwill, capitalised development costs, and deferred tax assets;
\u2014 useful economic lives and residual values of property, plant and equipment;
\u2014 planned use of right-of-use assets; and
\u2014 expected demand for inventories.
We also considered the estimated capital expenditure needed in the next five years to deliver our Net Zero plan.
Overall, we do not believe that climate change has a material effect on our accounting judgements and estimates, nor on the
carrying value of assets and liabilities in the consolidated financial statements for the year ended 30 June 2026. We will continue
to review this, and update our accounting and disclosures if the position changes.
Going concern
In preparing these financial statements, the Directors have adopted the going concern basis. The decision to adopt the going
concern basis was made after considering:
\u2014 the Group\u2019s strategy and business model, disclosed on pages 7 to 10;
\u2014 the Group\u2019s financial resources and strategies, disclosed on pages 21 to 22;
\u2014 the Group\u2019s risk management processes and principal risks, disclosed on pages 23 to 32; and
\u2014 the process undertaken to review the Group\u2019s viability, including scenario testing, disclosed on page 33.
The financial models for the viability review were based on the pessimistic version of the five-year business plan, but covering
a period to 31 December 2029. For context, revenue in the first year of this pessimistic base scenario is lower than the FY2026
revenue of \u00a3815.8m, while costs and other cash outflows still reflect ambitious growth plans. In the going concern assessment,
the Directors reviewed this same version of the business plan but to 31 December 2027, as well as the \u2018severe but plausible\u2019
scenarios used in the viability review, again to 31 December 2027. These scenarios reflected a significant reduction in revenue,
a significant increase in costs, and a third scenario incorporating both a reduction to revenue and an increase in costs but to
a lesser degree than the first two scenarios. In each scenario the Group\u2019s cash balances remained positive throughout the period
to 31 December 2027.
The Directors also reviewed a reverse stress test for the period to 31 December 2027, identifying what would need to happen
in this period for the Group to deplete its cash and cash equivalents and bank deposit balances. This identified a trading level
so low that the Directors feel that the events that could trigger this would be remote. The Directors also concluded that the risk of
a one-off cash outflow that would exhaust the Group\u2019s cash and cash equivalents and bank deposits balances in the assessment
period was also remote.
Based on this assessment, incorporating a review of the current position, the scenarios, the principal risks and mitigation, the
Directors have a reasonable expectation that the Group will be able to continue operating and meet its liabilities as they fall due
over the period to 31 December 2027, being the going concern period.
Accounting policy
The Group generates revenue from the sale of goods, capital equipment and services. These can be sold both on their own
and together.
a) Sale of goods, capital equipment and services
The Group\u2019s contracts with customers consist both of contracts with one performance obligation and contracts with multiple
performance obligations.
For contracts with one performance obligation, revenue is measured at the transaction price, which is typically the contract value
except for customers entitled to volume rebates, and recognised at the point in time when control of the product transfers to the
customer. This point in time is typically when the products are made available for collection by the customer, collected by the
shipping agent, or delivered to the customer, depending upon the shipping terms applied to the specific contract.
Contracts with multiple performance obligations typically exist where, in addition to supplying products, we also supply services
such as user training, servicing and maintenance, and installation. Where the installation service is simple, does not include
a significant integration service and could be performed by another party then the installation is accounted for as a separate
performance obligation. Where the contracts include multiple performance obligations, the transaction price is allocated to each
performance obligation based on the relative stand-alone selling prices. The revenue allocated to each performance obligation
is then recognised when, or as, that performance obligation is satisfied. For installation, this is typically at the point in time when
installation is complete. For training, this is typically the point in time when training is delivered. For servicing and maintenance,
the revenue is recognised evenly over the course of the servicing agreement except for ad-hoc servicing and maintenance which
is recognised at the point in time when the work is undertaken.
b) Sale of software
The Group provides software licences and software maintenance to customers, sold both on their own and together with
associated products. For software licences, where the licence and/or maintenance are provided as part of a contract that
provides customers with software licences and other goods and services, then the transaction price is allocated on the same
basis as described in a) above.
The Group\u2019s distinct software licences provide a right of use, and therefore revenue from software licences is recognised at the
point in time when the licence is supplied to the customer. Revenue from software maintenance is recognised evenly over the
term of the maintenance agreement.
c) Extended warranties
The Group provides standard warranties to customers that address potential latent defects that existed at point of sale and
as required by law (assurance-type warranties). In some contracts, the Group also provides warranties that extend beyond the
standard warranty period and may be sold to the customer (service-type warranties).
Assurance-type warranties are accounted for by the Group under IAS 37 \u2018Provisions, Contingent Liabilities and Contingent
Assets\u2019. Service-type warranties are accounted for as separate performance obligations and therefore a portion of the transaction
price is allocated to this element, and then recognised evenly over the period in which the service is provided.
d) Contract balances
Contract assets represent the Group\u2019s right to consideration in exchange for goods, capital equipment and/or services that have
been transferred to a customer, and mainly includes accrued revenue in respect of goods and services provided to a customer
but not yet fully billed. Contract assets are distinct from receivables, which represent the Group\u2019s right to consideration that
is unconditional.
Contract liabilities represent the Group\u2019s obligation to transfer goods, capital equipment and/or services to a customer for which
the Group has either received consideration or consideration is due from the customer.
e) Disaggregation of revenue
The Group disaggregates revenue from contracts with customers between: goods, capital equipment and installation, and
aftermarket services; reporting segment; and geographical location.
Management believe these categories best depict how the nature, amount, timing and uncertainty of the Group\u2019s revenue
is affected by economic factors.
Accounting policy
We receive both government grants and RDEC (tax credits) for research and development projects. For research projects,
where the costs have not been capitalised, we recognise a deduction against expenditure within Cost of sales in the
Consolidated income statement (having initially recognised the grant in the Consolidated balance sheet if it was received in
advance of the related expense). Where a grant or RDEC is received for capitalised development costs, we initially recognise
it in the Consolidated balance sheet and then release it to match the amortisation within Cost of sales. Both types are only
recognised when we have reasonable assurance that any grant conditions will be met.
Accounting policy
Tax on the profit for the year comprises current, deferred and global minimum taxes. Tax is recognised in the Consolidated
income statement except to the extent that it relates to items recognised directly in Other comprehensive income, in which case
it is recognised in the Consolidated statement of comprehensive income and expense. Current tax is the expected tax payable
on the taxable income for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any
adjustment to tax payable in previous years.
Deferred tax is provided on temporary differences between the carrying amounts of assets and liabilities for financial reporting
purposes and the amounts used for taxation purposes. The following temporary differences are not provided for:
\u2014 the initial recognition of goodwill;
\u2014 the initial recognition of assets or liabilities that affect neither accounting nor taxable profit other than in a business
combination; and
\u2014 differences relating to investments in subsidiaries, to the extent that they will probably not reverse in the foreseeable future.
The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of
assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date.
Deferred tax assets are recognised to the extent it is probable that future taxable profits (including the future release of deferred
tax liabilities) will be available, against which the deductible temporary differences can be used, based on management\u2019s
assumptions relating to the amounts and timing of future taxable profits. Estimates of future profitability on an entity basis are
required to ascertain whether it is probable that sufficient taxable profits will arise to support the recognition of deferred tax
assets relating to the corresponding entity.
Key judgement \u2013 Whether uncertain tax positions need to be recognised
The Group is subject to a range of tax legislation that can vary by jurisdiction, and tax compliance for global businesses is
increasingly complex. The objective of our tax strategy is to comply with all applicable tax laws and regulations in the territories
that the Group operates in. However sometimes the tax treatment of transactions and events can be uncertain.
Where this is the case, judgement is needed in how these uncertain tax treatments should be reflected in preparing the financial
statements, particularly as such topics are often complex and can take several years to resolve. The nature and potential value
of the issues under review were significant and were a key judgement for management.
Accounting policy
Freehold land is not depreciated. Other assets are stated at cost less accumulated depreciation and accumulated impairment
losses, if any. Depreciation is provided to write off the cost of assets less their estimated residual value on a straight-line basis
over their estimated useful economic lives as follows: freehold buildings, 50 years; building infrastructure, 10 to 50 years; plant
and equipment, 3 to 25 years; and vehicles, 3 to 4 years.
Accounting policy
At the commencement date of a lease arrangement the Group recognises a right-of-use asset for the leased item and a lease
liability for any payments due. Right-of-use assets are initially measured at cost, being the present value of the lease liability plus
any initial costs incurred in entering the lease and less any incentives received. See Note 21 for further detail on lease liabilities.
Right-of-use assets are subsequently depreciated on a straight-line basis from the commencement date to the earlier of the end
of the useful life or the end of the lease term.
Accounting policy
Where property owned by the Group is held to earn rentals or for long-term capital growth it is recognised as investment property.
Where a property is part-occupied by the Group, portions of the property are recognised as investment property if they meet
the above description and if these portions could be sold separately and reliably measured. If the portions could not be sold
separately, the property is recognised as an investment property only if a significant proportion is held for rental or
appreciation purposes.
The Group has elected to value investment properties on a cost basis, initially comprising of the purchase price and any directly
attributable expenditure. Depreciation is provided to write off the cost of assets on a straight-line basis over their estimated useful
economic lives, being 50 years. Amounts relating to freehold land are not depreciated.
Accounting policy
Goodwill arising on acquisition represents the difference between the cost of the acquisition and the fair value of the net
identifiable assets acquired, net of deferred tax. Identifiable intangibles are those which can be sold separately or which arise
from legal rights regardless of whether those rights are separable.
Goodwill is stated at cost less any accumulated impairment losses. It is not amortised but is tested annually for impairment or
earlier if there are any indications of impairment. The annual impairment review involves comparing the carrying amount to the
estimated recoverable amount and recognising an impairment loss if the recoverable amount is lower. Impairment losses are
recognised in the Consolidated income statement.
Intangible assets such as customer lists, patents, trademarks, know-how and intellectual property that are acquired by the Group
are stated at cost less amortisation and impairment losses. Amortisation is charged to the Consolidated income statement on
a straight-line basis over the estimated useful lives of the intangible assets. The estimated useful lives of the intangible assets
included in the Consolidated balance sheet reflect the benefit derived by the Group and vary from five to 10 years.
Expenditure on research activities is recognised in the Consolidated income statement as an expense as incurred. Expenditure on
development activities is capitalised if: the product or process is technically and commercially feasible; the Group intends and has
the technical ability and sufficient resources to complete development; future economic benefits are probable; and the Group can
measure reliably the expenditure attributable to the intangible asset during its development.
Development activities involve a plan or design for the production of new or substantially improved products or processes.
The expenditure capitalised includes the cost of materials, direct labour and an appropriate proportion of overheads.
Other development expenditure is recognised in the Consolidated income statement as an expense as incurred.
Capitalised development expenditure is amortised over the useful economic life appropriate to each product or process, ranging
from five to 10 years, and is stated at cost less accumulated amortisation and less accumulated impairment losses. Amortisation
commences when a product or process is available for use as intended by management. Capitalised development expenditure
is removed from the balance sheet 10 years after being fully amortised.
All non-current assets are tested for impairment whenever there is an indication that their carrying value may be impaired.
An impairment loss is recognised in the Consolidated income statement to the extent that an asset\u2019s carrying value exceeds
its recoverable amount, which represents the higher of the asset\u2019s fair value less costs to sell and its value-in-use. An asset\u2019s
value-in-use represents the present value of the future cash flows expected to be derived from the asset or from the cash-
generating unit to which it relates. The present value is calculated using a discount rate that reflects the current market
assessment of the time value of money and the risks specific to the asset concerned.
Goodwill and capitalised development costs are subject to an annual impairment test.
Key judgement \u2013 Whether a project meets the criteria for capitalisation
Product development costs are capitalised once a project has reached a certain stage of development, being the point at which
the product has passed testing to demonstrate it meets the technical specifications of the project and it satisfies all applicable
regulations. Judgement is required to assess whether the new product development has reached the appropriate point for
capitalisation of costs to begin. These costs are subsequently amortised over their useful economic life once ready for use.
If a product becomes obsolete, the accumulated capitalised development costs would need to be immediately written off in the
Consolidated income statement.
Key estimate \u2013 Estimates of future cash flows used for impairment testing
Determining whether capitalised development costs are impaired requires an estimation of the value-in-use of the project.
To calculate the value-in-use we need to estimate the future cash flows of the project and select the appropriate discount rate
for each project.
Accounting policy
Where the Group transfers the risks and rewards of ownership of lease assets to a third party, the Group recognises a receivable
in the amount of the net investment in the lease. The lease receivable is subsequently reduced by the principal received, while an
interest component is recognised as financial income in the Consolidated income statement. Standard contract terms are up to
five years and there is a nominal residual value receivable at the end of the contract.
Where the Group retains the risks and rewards of ownership of lease assets, it continues to recognise the leased asset in Property,
plant and equipment. Income from operating leases is recognised on a straight-line basis over the lease term and recognised
as revenue, rather than other revenue, as such income is not material. Operating leases are on one to five year terms.
Accounting policy
Cash and cash equivalents comprise cash balances, and deposits with an original maturity of less than three months or with an
original maturity date of more than three months where the deposit can be accessed on demand without significant penalty for
early withdrawal and where the original deposit amount is recoverable in full.
Accounting policy
Inventory and work in progress is valued at the lower of actual cost on a first-in, first-out (FIFO) basis and net realisable value.
In respect of work in progress and finished goods, cost includes all production overheads and the attributable proportion of
indirect overhead expenses that are required to bring inventories to their present location and condition. Overheads are absorbed
into inventories on the basis of normal capacity or on actual hours if higher.
Key estimate \u2013 Determination of net realisable inventory value
Determining the net realisable value of inventory requires management to estimate future demand, especially in respect of
provisioning for slow-moving and potentially obsolete inventory. When calculating an inventory provision, management generates
an estimate of future demand for individual inventory items (capped at 3 years) based upon the higher of 12 months of historical
usage or 12 months of demand from customer orders and manufacturing build plans. A 50% provision is calculated where actual
holdings represent between 3 to 5 years\u2019 worth of future demand, and 100% is calculated where actual holdings represent over
5 years\u2019 worth of future demand. Adjustments are made where needed, for example where it is highly likely that there will be an
increase in sales beyond the 12-month demand period or where there are obsolescence programmes.
Accounting policy
Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable
that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be
made of the amount of the obligation.
The Group provides a warranty from the date of purchase, except for those products that are installed by the Group where the
warranty starts from the date of completion of the installation. This is typically for a 12-month period, although up to three years
is given for a small number of products. A warranty provision is calculated on the basis of historical returns and internal quality
reports and is included in the Group financial statements.
Accounting policy
At the commencement date of a lease arrangement the Group recognises a right-of-use asset for the leased item and a lease
liability for the value of lease payments to be made over the lease term. Lease liabilities are initially measured at the present
value of the lease payments that are not paid at the commencement date, discounted using the incremental borrowing rate of
the applicable entity. The lease liability is subsequently measured at amortised cost using the effective interest method. It is
remeasured if there is a change in future lease payments arising from a change in an index or rate (such as an inflation-linked
increase), or if there is a change in the Group\u2019s assessment of whether it will exercise an extension or termination option.
When this happens, there is a corresponding adjustment to the right-of-use asset. Where the Group enters into leases with
a lease term of 12-months or less, these are treated as \u2018short-term\u2019 leases and are recognised on a straight-line basis as an
expense in the Consolidated income statement. The same treatment applies to low-value assets, which are typically IT equipment
and office equipment.
Accounting policy
Defined benefit pension schemes are managed by trustees who are independent of the Group. Investment assets of the schemes
are measured at fair value using the bid price of the unitised investments, quoted by the investment manager, at the reporting
date. For buy-in insurance contracts, where the income received from a policy matches exactly the benefit payments due to the
members it is covering, the value attributable to the contract to be recognised as an asset is the equivalent IAS 19 value of the
corresponding liabilities. Reimbursement assets are measured at fair value, quoted by the insurance company, at the reporting
date. Reimbursement assets are not classified as a plan asset as they are not a qualifying insurance policy.
Pension scheme liabilities are measured using a projected unit method and discounted at the current rate of return on a high-
quality corporate bond of equivalent term and currency to the liability. Remeasurements arising from defined benefit schemes
comprise actuarial gains and losses, the return on scheme assets (excluding interest) and the effect of the asset ceiling (if any,
excluding interest). The Company recognises them immediately in Other comprehensive income and all other expenses related
to defined benefit schemes are included in the Consolidated income statement.
The pension schemes\u2019 surpluses, to the extent that they are considered recoverable, or deficits are recognised in full and presented on
the face of the Consolidated balance sheet under Employee benefits. Where a guarantee is in place in relation to a pension scheme
deficit, liabilities are reported in accordance with IFRIC 14 \u2018The Limit on a Defined Benefit Asset, Minimum Funding Requirements and
their Interaction\u2019. To the extent that contributions payable will not be available as a refund after they are paid into the plan, a liability is
recognised at the point the obligation arises, which is the point at which the minimum funding guarantee is agreed. Overseas-based
employees are covered by a combination of state, defined benefit and private pension schemes in their countries of residence.
For defined contribution schemes, the amount charged to the Consolidated income statement represents the contributions
payable to the schemes in respect of the accounting period.
Key estimate \u2013 Valuation of defined benefit pension schemes\u2019 liabilities
Determining the value of the future defined benefit obligation requires estimation in respect of the assumptions used to determine
the present values. These include future mortality, discount rate and inflation. Management makes these estimates in consultation
with independent actuaries.
Key judgement \u2013 Whether past service costs need to be recognised
Management also need to determine the appropriate accounting treatment for past service costs, and do so in consultation with
independent legal advisers and actuaries.
Accounting policy
Renishaw shares are granted in accordance with the Renishaw plc deferred annual equity incentive plan (DAEIP). Other than
DAEIP awards granted to Executive Directors, the share awards are subject only to continuing service of the employee and are
equity settled. For Executive Directors, if an opportunity of more than 150% of salary is awarded, half of the deferred shares will
be subject to continued employment, while the other half will be subject to continued employment and the enhanced recovery
provisions described in the Committee Chair\u2019s statement. The fair value of the awards at the date of grant, which is estimated to
be equal to the market value, is charged to the Consolidated income statement on a straight-line basis over a three-year vesting
period, with appropriate adjustments made to reflect expected or actual forfeitures. The corresponding credit is to Other reserve.
The number of shares to be awarded is calculated by dividing the relevant amount of annual bonus under the DAEIP by the
average price of a share during a period determined by the Remuneration Committee. The period cannot be more than five
dealing days, ending on the dealing day before the award date. These shares must be purchased on the open market and
cannot be satisfied by issuance of new shares or transfer of existing treasury shares.
The Renishaw Employee Benefit Trust (EBT) is responsible for purchasing shares on the open market on behalf of the Company
to satisfy the DAEIP awards. These are held by the EBT until transferring to the employee, which will normally be on the third
anniversary of the award date, subject to continued employment. Malus and clawback provisions can be operated by the
Committee within three years of the award date. During the vesting period, no dividends are payable on the shares. However,
upon vesting, employees will be entitled to additional shares or cash, equivalent to the value of dividends paid on the awarded
shares during this period. This amount is accrued over the vesting period.
Own shares held are recognised as an element in equity until they are transferred at the end of the vesting period, and such
shares are excluded from earnings per share calculations.
Accounting policy
The Group measures financial instruments such as forward exchange contracts at fair value at each balance sheet date
in accordance with IFRS 9 \u2018Financial Instruments\u2019. Fair value, as defined by IFRS 13 \u2018Fair Value Measurement\u2019, is the price that
would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the
measurement date. This note provides detail on the IFRS 13 fair value hierarchy.
Trade and other current receivables are initially recognised at fair value and are subsequently held at amortised cost less any
allowance for expected credit losses according to IFRS 9. Trade and other current payables are initially recognised at fair value
and are subsequently held at amortised cost.
Financial liabilities in the form of loans are initially recognised at fair value and are subsequently held at amortised cost.
Financial liabilities are assessed for embedded derivatives and whether any such derivatives are closely related. If not closely
related, such derivatives are accounted for at fair value in the Consolidated income statement.
Foreign currency derivatives are used to manage risks arising from changes in foreign currency rates relating to overseas sales
and foreign currency-denominated assets and liabilities. The Group does not enter into derivatives for speculative purposes.
Foreign currency derivatives are stated at their fair value, being the estimated amount that the Group would pay or receive to
terminate them at the balance sheet date, based on prevailing foreign currency rates.
Changes in the fair value of foreign currency derivatives which are designated and effective as hedges of future cash flows are
recognised in Other comprehensive income and in the Cash flow hedging reserve, and subsequently transferred to the carrying
amount of the hedged item or the Consolidated income statement. Realised gains or losses on cash flow hedges are therefore
recognised in the Consolidated income statement within revenue in the same period as the hedged item.
Hedge accounting is discontinued when the hedging instrument expires or when the hedging instrument or hedged item
no longer qualifies for hedge accounting. If the forecast transaction is still expected to occur, but is no longer highly probable,
the cumulative gain or loss in the cash flow hedge reserve remains in that reserve until the transaction occurs. If the forecast
transaction is no longer expected to occur, the cumulative gain or loss in the cash flow hedge reserve is immediately reclassified
to the Consolidated income statement.
Changes in fair value of foreign currency derivatives, which are ineffective or do not meet the criteria for hedge accounting in
IFRS 9, are recognised in the Consolidated income statement within Gains/losses from the fair value of financial instruments.
In addition to derivatives held for cash flow hedging purposes, the Group uses short-term derivatives not designated as hedging
instruments to offset gains and losses from exchange rate movements on foreign currency-denominated assets and liabilities.
Gains and losses from currency movements on underlying assets and liabilities, realised gains and losses on these derivatives,
and fair value gains and losses on outstanding derivatives of this nature are all recognised in Financial income and expenses
in the Consolidated income statement.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-580": { "value": "Basis of preparation Renishaw plc (the Company) is a company incorporated in England and Wales. The Group financial statements consolidate those of the Company and its subsidiaries (together referred to as the Group, and \u2018we\u2019) and equity account the Group\u2019s interest in joint ventures. The parent company financial statements present information about the Company as a separate entity and not about the Group. The Group financial statements have been prepared and approved by the Directors in accordance with UK-adopted International Accounting Standards (IAS). The parent company financial statements have been prepared in accordance with Financial Reporting Standard 101 \u2018Reduced Disclosure Framework\u2019. The consolidated financial statements are presented in Sterling, which is the Company\u2019s functional currency and the Group\u2019s presentational currency, and all values are rounded to the nearest thousand (\u00a3\u2019000). The accounting policies set out below have, unless otherwise stated, been applied consistently to all periods presented in these Group financial statements. Page 147 sets out the critical estimates (that have a significant risk of material adjustment in the next year) and key judgements (that have a significant effect on the financial statements) made by the Directors in applying the accounting policies. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-5": { "value": "Renishaw plc", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-572": { "value": "plc", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-6": { "value": "England and Wales", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-613": { "value": "The Group financial statements have been prepared and approved by the Directors in accordance with UK-adopted International Accounting Standards (IAS). The parent company financial statements have been prepared in accordance with Financial Reporting Standard 101 \u2018Reduced Disclosure Framework\u2019. ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-642": { "value": "The consolidated financial statements are presented in Sterling, which is the Company\u2019s functional currency and the Group\u2019s presentational currency, and all values are rounded to the nearest thousand (\u00a3\u2019000). ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-581": { "value": "Basis of consolidation Subsidiaries are entities controlled by the Group. The Group controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. In assessing control, the Group takes into consideration potential voting rights that are exercisable. The acquisition date is the date on which control is transferred to the acquirer. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. Losses applicable to the non-controlling interests in a subsidiary are allocated to the non-controlling interests even if doing so causes the non-controlling interests to have a deficit balance. Joint ventures are accounted for using the equity method (equity-accounted investees) and are initially recognised at cost. The Group\u2019s investments include goodwill identified on acquisition, net of any accumulated impairment losses. The consolidated financial statements include the Group\u2019s share of the total comprehensive income and equity movements of equity accounted investees, from the date that significant influence commences until the date that significant influence ceases. When the Group\u2019s share of losses exceeds its interest in an equity accounted investee, the Group\u2019s carrying amount is reduced to \u00a3nil and recognition of further losses is discontinued (except to the extent that the Group has incurred legal obligations or made payments on behalf of an investee). Intragroup balances and transactions, and any unrealised income and expenses arising from intragroup transactions, are eliminated on consolidation. Unrealised gains arising from transactions with equity accounted investees are eliminated against the investment to the extent of the Group\u2019s interest in the investee. Unrealised losses are eliminated in the same way as unrealised gains, but only to the extent that there is no evidence of impairment. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-614": { "value": "Subsidiaries are entities controlled by the Group. The Group controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. In assessing control, the Group takes into consideration potential voting rights that are exercisable. The acquisition date is the date on which control is transferred to the acquirer. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. Losses applicable to the non-controlling interests in a subsidiary are allocated to the non-controlling interests even if doing so causes the non-controlling interests to have a deficit balance. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-615": { "value": "Joint ventures are accounted for using the equity method (equity-accounted investees) and are initially recognised at cost. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-643": { "value": "Joint ventures are accounted for using the equity method (equity-accounted investees) and are initially recognised at cost.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-582": { "value": "Foreign currencies On consolidation, overseas subsidiaries\u2019 results are translated into Sterling at weighted average exchange rates for the year by translating each overseas subsidiary\u2019s monthly results at exchange rates applicable to the respective months. Assets and liabilities denominated in foreign currencies at the balance sheet date are translated into Sterling at the foreign exchange rates prevailing at that date. Differences on exchange resulting from the translation of overseas assets and liabilities are recognised in Other comprehensive income and expense and are accumulated in equity. Monetary assets and liabilities denominated in foreign currencies are reported at the rates prevailing at the time, with any gain or loss arising from subsequent exchange rate movements being included as an exchange gain or loss in the Consolidated income statement. Foreign currency differences arising from transactions are recognised in the Consolidated income statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-644": { "value": "New, revised or changes to existing accounting standards The following accounting standards and amendments became effective as at 1 January 2025 and has been adopted in the preparation of these financial statements, with effect from 1 July 2025: \u2014 amendments to IAS 21, Lack of exchangeability. This has not had a material effect on these financial statements. At the date of these financial statements, the following standards and amendments that are potentially relevant to the Group, and which have not been applied in these financial statements, were in issue but not yet effective: \u2014 IFRS 18 Presentation and Disclosures in Financial Statements (endorsed by the UK); and \u2014 IFRS 19 Subsidiaries without Public Accountability: Disclosures (not yet endorsed by the UK); and \u2014 amendments to IFRS 9 and IFRS 7 \u2013 Contracts Referencing Nature-dependent Electricity; and \u2014 amendments to IFRS 9 and IFRS 7 \u2013 Classification and Measurement of Financial Instruments; and \u2014 amendments to IAS 21 \u2013 Translation to a Hyperinflationary Presentation Currency; and \u2014 annual improvements to IFRS \u2013 Volume 11. The adoption of these standards and interpretations in future periods is not expected to have a material impact on the financial statements of the Group. The Group has applied the temporary exception issued by the International Accounting Standards Board from the accounting requirements for deferred taxes in IAS 12 arising from the Organisation for Economic Co-operation and Development\u2019s (OECD) international tax reform. Accordingly, the Group neither recognises nor discloses information about deferred tax assets and liabilities related to Global Minimum Tax income taxes. ", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-616": { "value": "New, revised or changes to existing accounting standards The following accounting standards and amendments became effective as at 1 January 2025 and has been adopted in the preparation of these financial statements, with effect from 1 July 2025: \u2014 amendments to IAS 21, Lack of exchangeability. This has not had a material effect on these financial statements. At the date of these financial statements, the following standards and amendments that are potentially relevant to the Group, and which have not been applied in these financial statements, were in issue but not yet effective: \u2014 IFRS 18 Presentation and Disclosures in Financial Statements (endorsed by the UK); and \u2014 IFRS 19 Subsidiaries without Public Accountability: Disclosures (not yet endorsed by the UK); and \u2014 amendments to IFRS 9 and IFRS 7 \u2013 Contracts Referencing Nature-dependent Electricity; and \u2014 amendments to IFRS 9 and IFRS 7 \u2013 Classification and Measurement of Financial Instruments; and \u2014 amendments to IAS 21 \u2013 Translation to a Hyperinflationary Presentation Currency; and \u2014 annual improvements to IFRS \u2013 Volume 11. The adoption of these standards and interpretations in future periods is not expected to have a material impact on the financial statements of the Group. The Group has applied the temporary exception issued by the International Accounting Standards Board from the accounting requirements for deferred taxes in IAS 12 arising from the Organisation for Economic Co-operation and Development\u2019s (OECD) international tax reform. Accordingly, the Group neither recognises nor discloses information about deferred tax assets and liabilities related to Global Minimum Tax income taxes. ", "dimensions": { "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-583": { "value": "New, revised or changes to existing accounting standards The following accounting standards and amendments became effective as at 1 January 2025 and has been adopted in the preparation of these financial statements, with effect from 1 July 2025: \u2014 amendments to IAS 21, Lack of exchangeability. This has not had a material effect on these financial statements. At the date of these financial statements, the following standards and amendments that are potentially relevant to the Group, and which have not been applied in these financial statements, were in issue but not yet effective: \u2014 IFRS 18 Presentation and Disclosures in Financial Statements (endorsed by the UK); and \u2014 IFRS 19 Subsidiaries without Public Accountability: Disclosures (not yet endorsed by the UK); and \u2014 amendments to IFRS 9 and IFRS 7 \u2013 Contracts Referencing Nature-dependent Electricity; and \u2014 amendments to IFRS 9 and IFRS 7 \u2013 Classification and Measurement of Financial Instruments; and \u2014 amendments to IAS 21 \u2013 Translation to a Hyperinflationary Presentation Currency; and \u2014 annual improvements to IFRS \u2013 Volume 11. The adoption of these standards and interpretations in future periods is not expected to have a material impact on the financial statements of the Group. The Group has applied the temporary exception issued by the International Accounting Standards Board from the accounting requirements for deferred taxes in IAS 12 arising from the Organisation for Economic Co-operation and Development\u2019s (OECD) international tax reform. Accordingly, the Group neither recognises nor discloses information about deferred tax assets and liabilities related to Global Minimum Tax income taxes. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-584": { "value": "Alternative performance measures The financial statements are prepared in accordance with UK-adopted International Accounting Standards (IAS) and applied in accordance with the provisions of the Companies Act 2006. In measuring our performance, the financial measures that we use include those which have been derived from our reported results, to eliminate factors which distort year-on-year comparisons. These are considered non-GAAP financial measures. We believe this information, along with comparable GAAP measurements, is useful to stakeholders in providing a basis for measuring our operational performance. The Board uses these financial measures, along with the most directly comparable GAAP financial measures, in evaluating our performance (see Note 29). ", "dimensions": { "concept": "renishawplc:DescriptionOfAccountingPolicyForAlternativePerformanceMeasures", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-617": { "value": "Business combinations Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date fair value, and the amount of any non-controlling interest in the acquiree. For each business combination, the Group elects whether to measure the non-controlling interests in the acquiree at fair value or at the proportionate share of the acquiree\u2019s identifiable net assets. Acquisition-related costs are expensed as incurred and included in administrative expenses. The Group determines that it has acquired a business when the acquired set of activities and assets includes an input and a substantive process that together significantly contribute to the ability to create outputs. The acquired process is considered substantive if it is critical to the ability to continue producing outputs, and the inputs acquired include an organised workforce with the necessary skills, knowledge, or experience to perform that process or it significantly contributes to the ability to continue producing outputs and is considered unique or scarce or cannot be replaced without significant cost, effort, or delay in the ability to continue producing outputs. When the Group acquires a business, it assesses the financial assets and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as at the acquisition date. This includes the separation of embedded derivatives in host contracts by the acquiree. If the business combination is achieved in stages, any previously held equity interest is remeasured at its acquisition date fair value and any resulting gain or loss is recognised in the Consolidated income statement. Goodwill is initially measured at cost, being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interests, and any previous interest held, over the net identifiable assets acquired and liabilities assumed. If the fair value of the net assets acquired is in excess of the aggregate consideration transferred, the Group reassesses whether it has correctly identified all of the assets acquired and all of the liabilities assumed and reviews the procedures used to measure the amounts to be recognised at the acquisition date. If the reassessment still results in an excess of the fair value of net assets acquired over the aggregate consideration transferred, then the gain is recognised in profit or loss. After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group\u2019s cash-generating units that are expected to benefit from the combination. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-585": { "value": "Business combinations Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date fair value, and the amount of any non-controlling interest in the acquiree. For each business combination, the Group elects whether to measure the non-controlling interests in the acquiree at fair value or at the proportionate share of the acquiree\u2019s identifiable net assets. Acquisition-related costs are expensed as incurred and included in administrative expenses. The Group determines that it has acquired a business when the acquired set of activities and assets includes an input and a substantive process that together significantly contribute to the ability to create outputs. The acquired process is considered substantive if it is critical to the ability to continue producing outputs, and the inputs acquired include an organised workforce with the necessary skills, knowledge, or experience to perform that process or it significantly contributes to the ability to continue producing outputs and is considered unique or scarce or cannot be replaced without significant cost, effort, or delay in the ability to continue producing outputs. When the Group acquires a business, it assesses the financial assets and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as at the acquisition date. This includes the separation of embedded derivatives in host contracts by the acquiree. If the business combination is achieved in stages, any previously held equity interest is remeasured at its acquisition date fair value and any resulting gain or loss is recognised in the Consolidated income statement. Goodwill is initially measured at cost, being the excess of the aggregate of the consideration transferred and the amount recognised for non-controlling interests, and any previous interest held, over the net identifiable assets acquired and liabilities assumed. If the fair value of the net assets acquired is in excess of the aggregate consideration transferred, the Group reassesses whether it has correctly identified all of the assets acquired and all of the liabilities assumed and reviews the procedures used to measure the amounts to be recognised at the acquisition date. If the reassessment still results in an excess of the fair value of net assets acquired over the aggregate consideration transferred, then the gain is recognised in profit or loss. After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group\u2019s cash-generating units that are expected to benefit from the combination. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-692": { "value": "Critical accounting judgements and estimation uncertainties The preparation of financial statements in conformity with UK-adopted IAS requires management to make judgements, estimates and assumptions which affect the application of policies and reported amounts of assets and liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and other factors that are believed to be reasonable under the circumstances. The results of this form the basis of making judgements about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may therefore differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. The areas of critical accounting judgements and estimation uncertainties that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities in the next financial year are summarised below with further details included within accounting policies as indicated.
Item
Key judgements (J) and estimates (E)
Page
Taxation
J \u2013 Whether uncertain tax positions need to be recognised
152
Research and development costs
J \u2013 Whether a project meets the criteria for capitalisation
158
Capitalised development costs
E \u2013 Estimates of future cash flows for impairment testing
158
Inventories
E \u2013 Determination of net realisable value
163
Defined benefit pension schemes
E \u2013 Valuation of defined benefit pension schemes\u2019 liabilities
166
Defined benefit pension schemes
J \u2013 Whether past service costs need to be recognised
166
Adjusted performance measures
J \u2013 Whether items are appropriate to exclude from adjusted measures
180
Key judgement \u2013 Whether uncertain tax positions need to be recognised The Group is subject to a range of tax legislation that can vary by jurisdiction, and tax compliance for global businesses is increasingly complex. The objective of our tax strategy is to comply with all applicable tax laws and regulations in the territories that the Group operates in. However sometimes the tax treatment of transactions and events can be uncertain. Where this is the case, judgement is needed in how these uncertain tax treatments should be reflected in preparing the financial statements, particularly as such topics are often complex and can take several years to resolve. The nature and potential value of the issues under review were significant and were a key judgement for management. Key judgement \u2013 Whether a project meets the criteria for capitalisation Product development costs are capitalised once a project has reached a certain stage of development, being the point at which the product has passed testing to demonstrate it meets the technical specifications of the project and it satisfies all applicable regulations. Judgement is required to assess whether the new product development has reached the appropriate point for capitalisation of costs to begin. These costs are subsequently amortised over their useful economic life once ready for use. If a product becomes obsolete, the accumulated capitalised development costs would need to be immediately written off in the Consolidated income statement. Key estimate \u2013 Estimates of future cash flows used for impairment testing Determining whether capitalised development costs are impaired requires an estimation of the value-in-use of the project. To calculate the value-in-use we need to estimate the future cash flows of the project and select the appropriate discount rate for each project. Key estimate \u2013 Determination of net realisable inventory value Determining the net realisable value of inventory requires management to estimate future demand, especially in respect of provisioning for slow-moving and potentially obsolete inventory. When calculating an inventory provision, management generates an estimate of future demand for individual inventory items (capped at 3 years) based upon the higher of 12 months of historical usage or 12 months of demand from customer orders and manufacturing build plans. A 50% provision is calculated where actual holdings represent between 3 to 5 years\u2019 worth of future demand, and 100% is calculated where actual holdings represent over 5 years\u2019 worth of future demand. Adjustments are made where needed, for example where it is highly likely that there will be an increase in sales beyond the 12-month demand period or where there are obsolescence programmes. Key estimate \u2013 Valuation of defined benefit pension schemes\u2019 liabilities Determining the value of the future defined benefit obligation requires estimation in respect of the assumptions used to determine the present values. These include future mortality, discount rate and inflation. Management makes these estimates in consultation with independent actuaries. Key judgement \u2013 Whether past service costs need to be recognised Management also need to determine the appropriate accounting treatment for past service costs, and do so in consultation with independent legal advisers and actuaries. Key judgement \u2013 Whether items are appropriate to exclude from adjusted measures Our APM policy allows us to adjust for \u2018infrequently occurring events that can significantly affect profit and earnings\u2019. This year, we\u2019ve had to carefully consider the nature and intention of some events and transactions, to determine whether they should be \u2018adjusted for\u2019. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-618": { "value": "Climate change We have considered the potential effect of physical and transitional climate change risks when preparing these consolidated financial statements and have also considered the effect of our own Net Zero commitments. Our consideration of the potential effect of climate change on these consolidated financial statements included reviewing: \u2014 discounted cash flow forecasts, used in accounting for goodwill, capitalised development costs, and deferred tax assets; \u2014 useful economic lives and residual values of property, plant and equipment; \u2014 planned use of right-of-use assets; and \u2014 expected demand for inventories. We also considered the estimated capital expenditure needed in the next five years to deliver our Net Zero plan. Overall, we do not believe that climate change has a material effect on our accounting judgements and estimates, nor on the carrying value of assets and liabilities in the consolidated financial statements for the year ended 30 June 2026. We will continue to review this, and update our accounting and disclosures if the position changes. ", "dimensions": { "concept": "renishawplc:DescriptionOfAccountingPolicyForClimateChange", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-587": { "value": "Climate change We have considered the potential effect of physical and transitional climate change risks when preparing these consolidated financial statements and have also considered the effect of our own Net Zero commitments. Our consideration of the potential effect of climate change on these consolidated financial statements included reviewing: \u2014 discounted cash flow forecasts, used in accounting for goodwill, capitalised development costs, and deferred tax assets; \u2014 useful economic lives and residual values of property, plant and equipment; \u2014 planned use of right-of-use assets; and \u2014 expected demand for inventories. We also considered the estimated capital expenditure needed in the next five years to deliver our Net Zero plan. Overall, we do not believe that climate change has a material effect on our accounting judgements and estimates, nor on the carrying value of assets and liabilities in the consolidated financial statements for the year ended 30 June 2026. We will continue to review this, and update our accounting and disclosures if the position changes. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-586": { "value": "Going concern In preparing these financial statements, the Directors have adopted the going concern basis. The decision to adopt the going concern basis was made after considering: \u2014 the Group\u2019s strategy and business model, disclosed on pages 7 to 10; \u2014 the Group\u2019s financial resources and strategies, disclosed on pages 21 to 22; \u2014 the Group\u2019s risk management processes and principal risks, disclosed on pages 23 to 32; and \u2014 the process undertaken to review the Group\u2019s viability, including scenario testing, disclosed on page 33. The financial models for the viability review were based on the pessimistic version of the five-year business plan, but covering a period to 31 December 2029. For context, revenue in the first year of this pessimistic base scenario is lower than the FY2026 revenue of \u00a3815.8m, while costs and other cash outflows still reflect ambitious growth plans. In the going concern assessment, the Directors reviewed this same version of the business plan but to 31 December 2027, as well as the \u2018severe but plausible\u2019 scenarios used in the viability review, again to 31 December 2027. These scenarios reflected a significant reduction in revenue, a significant increase in costs, and a third scenario incorporating both a reduction to revenue and an increase in costs but to a lesser degree than the first two scenarios. In each scenario the Group\u2019s cash balances remained positive throughout the period to 31 December 2027. The Directors also reviewed a reverse stress test for the period to 31 December 2027, identifying what would need to happen in this period for the Group to deplete its cash and cash equivalents and bank deposit balances. This identified a trading level so low that the Directors feel that the events that could trigger this would be remote. The Directors also concluded that the risk of a one-off cash outflow that would exhaust the Group\u2019s cash and cash equivalents and bank deposits balances in the assessment period was also remote. Based on this assessment, incorporating a review of the current position, the scenarios, the principal risks and mitigation, the Directors have a reasonable expectation that the Group will be able to continue operating and meet its liabilities as they fall due over the period to 31 December 2027, being the going concern period. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-619": { "value": "2. Revenue disaggregation and segmental analysis As previously announced, and disclosed on Page 14, the Group has reorganised into three new segments, which have replaced the Manufacturing technologies and Analytical instruments and medical devices segments. The new segments group together product lines with similar end-user markets, which more closely align reporting segment performance with external market data and demand drivers. Our new reporting segments are Industrial Metrology, Position Measurement and Specialised Technologies. We also manage our business by geographical region. The results of these segments and regions are regularly reviewed by the Board to assess performance and allocate resources, and are presented in this note. Accounting policy The Group generates revenue from the sale of goods, capital equipment and services. These can be sold both on their own and together. a) Sale of goods, capital equipment and services The Group\u2019s contracts with customers consist both of contracts with one performance obligation and contracts with multiple performance obligations. For contracts with one performance obligation, revenue is measured at the transaction price, which is typically the contract value except for customers entitled to volume rebates, and recognised at the point in time when control of the product transfers to the customer. This point in time is typically when the products are made available for collection by the customer, collected by the shipping agent, or delivered to the customer, depending upon the shipping terms applied to the specific contract. Contracts with multiple performance obligations typically exist where, in addition to supplying products, we also supply services such as user training, servicing and maintenance, and installation. Where the installation service is simple, does not include a significant integration service and could be performed by another party then the installation is accounted for as a separate performance obligation. Where the contracts include multiple performance obligations, the transaction price is allocated to each performance obligation based on the relative stand-alone selling prices. The revenue allocated to each performance obligation is then recognised when, or as, that performance obligation is satisfied. For installation, this is typically at the point in time when installation is complete. For training, this is typically the point in time when training is delivered. For servicing and maintenance, the revenue is recognised evenly over the course of the servicing agreement except for ad-hoc servicing and maintenance which is recognised at the point in time when the work is undertaken. b) Sale of software The Group provides software licences and software maintenance to customers, sold both on their own and together with associated products. For software licences, where the licence and/or maintenance are provided as part of a contract that provides customers with software licences and other goods and services, then the transaction price is allocated on the same basis as described in a) above. The Group\u2019s distinct software licences provide a right of use, and therefore revenue from software licences is recognised at the point in time when the licence is supplied to the customer. Revenue from software maintenance is recognised evenly over the term of the maintenance agreement. c) Extended warranties The Group provides standard warranties to customers that address potential latent defects that existed at point of sale and as required by law (assurance-type warranties). In some contracts, the Group also provides warranties that extend beyond the standard warranty period and may be sold to the customer (service-type warranties). Assurance-type warranties are accounted for by the Group under IAS 37 \u2018Provisions, Contingent Liabilities and Contingent Assets\u2019. Service-type warranties are accounted for as separate performance obligations and therefore a portion of the transaction price is allocated to this element, and then recognised evenly over the period in which the service is provided. d) Contract balances Contract assets represent the Group\u2019s right to consideration in exchange for goods, capital equipment and/or services that have been transferred to a customer, and mainly includes accrued revenue in respect of goods and services provided to a customer but not yet fully billed. Contract assets are distinct from receivables, which represent the Group\u2019s right to consideration that is unconditional. Contract liabilities represent the Group\u2019s obligation to transfer goods, capital equipment and/or services to a customer for which the Group has either received consideration or consideration is due from the customer. e) Disaggregation of revenue The Group disaggregates revenue from contracts with customers between: goods, capital equipment and installation, and aftermarket services; reporting segment; and geographical location. Management believe these categories best depict how the nature, amount, timing and uncertainty of the Group\u2019s revenue is affected by economic factors. Our Industrial Metrology reporting segment consists of our sensors, measurement systems and software that allow customers to precisely measure machines and machined parts, generate inspection reports and control their production machines. Our Position Measurement reporting segment consists of encoders that enable customers to improve control and precision in their machines. Our Specialised Technologies reporting segment represents all other product lines within the Group, which consists of additive manufacturing (AM), spectroscopy and neurological product lines. The Industrial Metrology and Position Measurement reporting segments aggregate product offerings with similar economic characteristics, similar production processes and similar customer bases. More details of the Group\u2019s products and services are given in the Strategic Report.
Industrial Position Specialised
Metrology Measurement Technologies Total
Year ended 30 June 2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Revenue
447,446
260,940
107,393
815,779
Depreciation, amortisation and impairment
20,031
18,358
3,983
42,372
Research and development expenditure
35,906
17,911
11,298
65,115
Statutory operating profit
66,357
67,230
1,738
135,325
Cost reduction programme
9,098
3,833
1,994
14,925
Loss of office payable to an Executive Director
1,244
416
320
1,980
Closure of drug delivery business
\u2013
\u2013
666
666
Adjusted operating profit
76,699
71,479
4,718
152,896
Share of profits of joint ventures
432
3,608
\u2013
4,040
Net financial income
\u2013
\u2013
\u2013
11,018
Adjusted profit before tax
\u2013
\u2013
\u2013
167,954
Industrial Position Specialised
Metrology Measurement Technologies Total
Year ended 30 June 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Revenue
430,565
207,43 0
75,049
713,044
Depreciation, amortisation and impairment
22,768
8,219
4,759
35,746
Research and development expenditure
41,480
17,766
9,664
68,910
Statutory operating profit/(loss)
74,130
46,010
(12,255)
107,88 5
Closure of drug delivery business
\u2013
\u2013
2,059
2,059
Closure of Edinburgh research facility
1,378
618
324
2,320
Adjusted operating profit/(loss)
75,508
46,628
(9,872)
112,264
Share of profits of joint ventures
488
3,050
\u2013
3,538
Net financial income
\u2013
\u2013
\u2013
11,429
Adjusted profit before tax
\u2013
\u2013
\u2013
127,231
There is no allocation of assets and liabilities to the segments identified above. Depreciation, amortisation and impairments are allocated to segments on the basis of the level of activity, unless a specific adjustment relates to a segment. The following table shows the analysis of non-current assets, excluding deferred tax, derivatives, employee benefits, and reimbursement right by geographical region:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
UK
285,555
286,14 5
APAC
35,687
38,797
EMEA
91,051
86,445
Americas
45,316
40,876
Total non-current assets
457,609
452,263
No overseas country had non-current assets amounting to 10% or more of the Group\u2019s total non-current assets. The following table shows the disaggregation of Group\u2019s revenue by category:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Goods, capital equipment and installation
739,355
642,378
Aftermarket services
76,424
70,666
Total Group revenue
815,779
713,044
Aftermarket services include repairs, maintenance and servicing, programming, training, extended warranties, and software licences and maintenance. The Group\u2019s revenue by category includes \u00a311.3m (2025: \u00a319.2m) of forward currency contract gains. The analysis of revenue by geographical market was:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
APAC
381,911
337,721
UK (country of domicile)
29,986
34,017
EMEA, excluding UK
184,871
173,751
EMEA
214,857
207,768
Americas
219,011
167,555
Total Group revenue
815,779
713,044
Revenue in the previous table has been allocated to regions based on the geographical location of the customer. Countries with individually significant revenue figures in the context of the Group were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
China
220,106
186,495
USA
192,912
142,860
Germany
59,253
55,682
Japan
50,964
49,273
There was no revenue from transactions with a single external customer which amounted to more than 10% of the Group\u2019s total revenue.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-588": { "value": "2. Revenue disaggregation and segmental analysis As previously announced, and disclosed on Page 14, the Group has reorganised into three new segments, which have replaced the Manufacturing technologies and Analytical instruments and medical devices segments. The new segments group together product lines with similar end-user markets, which more closely align reporting segment performance with external market data and demand drivers. Our new reporting segments are Industrial Metrology, Position Measurement and Specialised Technologies. We also manage our business by geographical region. The results of these segments and regions are regularly reviewed by the Board to assess performance and allocate resources, and are presented in this note. Accounting policy The Group generates revenue from the sale of goods, capital equipment and services. These can be sold both on their own and together. a) Sale of goods, capital equipment and services The Group\u2019s contracts with customers consist both of contracts with one performance obligation and contracts with multiple performance obligations. For contracts with one performance obligation, revenue is measured at the transaction price, which is typically the contract value except for customers entitled to volume rebates, and recognised at the point in time when control of the product transfers to the customer. This point in time is typically when the products are made available for collection by the customer, collected by the shipping agent, or delivered to the customer, depending upon the shipping terms applied to the specific contract. Contracts with multiple performance obligations typically exist where, in addition to supplying products, we also supply services such as user training, servicing and maintenance, and installation. Where the installation service is simple, does not include a significant integration service and could be performed by another party then the installation is accounted for as a separate performance obligation. Where the contracts include multiple performance obligations, the transaction price is allocated to each performance obligation based on the relative stand-alone selling prices. The revenue allocated to each performance obligation is then recognised when, or as, that performance obligation is satisfied. For installation, this is typically at the point in time when installation is complete. For training, this is typically the point in time when training is delivered. For servicing and maintenance, the revenue is recognised evenly over the course of the servicing agreement except for ad-hoc servicing and maintenance which is recognised at the point in time when the work is undertaken. b) Sale of software The Group provides software licences and software maintenance to customers, sold both on their own and together with associated products. For software licences, where the licence and/or maintenance are provided as part of a contract that provides customers with software licences and other goods and services, then the transaction price is allocated on the same basis as described in a) above. The Group\u2019s distinct software licences provide a right of use, and therefore revenue from software licences is recognised at the point in time when the licence is supplied to the customer. Revenue from software maintenance is recognised evenly over the term of the maintenance agreement. c) Extended warranties The Group provides standard warranties to customers that address potential latent defects that existed at point of sale and as required by law (assurance-type warranties). In some contracts, the Group also provides warranties that extend beyond the standard warranty period and may be sold to the customer (service-type warranties). Assurance-type warranties are accounted for by the Group under IAS 37 \u2018Provisions, Contingent Liabilities and Contingent Assets\u2019. Service-type warranties are accounted for as separate performance obligations and therefore a portion of the transaction price is allocated to this element, and then recognised evenly over the period in which the service is provided. d) Contract balances Contract assets represent the Group\u2019s right to consideration in exchange for goods, capital equipment and/or services that have been transferred to a customer, and mainly includes accrued revenue in respect of goods and services provided to a customer but not yet fully billed. Contract assets are distinct from receivables, which represent the Group\u2019s right to consideration that is unconditional. Contract liabilities represent the Group\u2019s obligation to transfer goods, capital equipment and/or services to a customer for which the Group has either received consideration or consideration is due from the customer. e) Disaggregation of revenue The Group disaggregates revenue from contracts with customers between: goods, capital equipment and installation, and aftermarket services; reporting segment; and geographical location. Management believe these categories best depict how the nature, amount, timing and uncertainty of the Group\u2019s revenue is affected by economic factors.
Our Industrial Metrology reporting segment consists of our sensors, measurement systems and software that allow customers to
precisely measure machines and machined parts, generate inspection reports and control their production machines. Our Position
Measurement reporting segment consists of encoders that enable customers to improve control and precision in their machines.
Our Specialised Technologies reporting segment represents all other product lines within the Group, which consists of additive
manufacturing (AM), spectroscopy and neurological product lines. The Industrial Metrology and Position Measurement reporting
segments aggregate product offerings with similar economic characteristics, similar production processes and similar customer
bases. More details of the Group\u2019s products and services are given in the Strategic Report.
Industrial Position Specialised
Metrology Measurement Technologies Total
Year ended 30 June 2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Revenue
447,446
260,940
107,393
815,779
Depreciation, amortisation and impairment
20,031
18,358
3,983
42,372
Research and development expenditure
35,906
17,911
11,298
65,115
Statutory operating profit
66,357
67,230
1,738
135,325
Cost reduction programme
9,098
3,833
1,994
14,925
Loss of office payable to an Executive Director
1,244
416
320
1,980
Closure of drug delivery business
\u2013
\u2013
666
666
Adjusted operating profit
76,699
71,479
4,718
152,896
Share of profits of joint ventures
432
3,608
\u2013
4,040
Net financial income
\u2013
\u2013
\u2013
11,018
Adjusted profit before tax
\u2013
\u2013
\u2013
167,954
Industrial Position Specialised
Metrology Measurement Technologies Total
Year ended 30 June 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Revenue
430,565
207,43 0
75,049
713,044
Depreciation, amortisation and impairment
22,768
8,219
4,759
35,746
Research and development expenditure
41,480
17,766
9,664
68,910
Statutory operating profit/(loss)
74,130
46,010
(12,255)
107,88 5
Closure of drug delivery business
\u2013
\u2013
2,059
2,059
Closure of Edinburgh research facility
1,378
618
324
2,320
Adjusted operating profit/(loss)
75,508
46,628
(9,872)
112,264
Share of profits of joint ventures
488
3,050
\u2013
3,538
Net financial income
\u2013
\u2013
\u2013
11,429
Adjusted profit before tax
\u2013
\u2013
\u2013
127,231
There is no allocation of assets and liabilities to the segments identified above. Depreciation, amortisation and impairments are
allocated to segments on the basis of the level of activity, unless a specific adjustment relates to a segment.
The following table shows the analysis of non-current assets, excluding deferred tax, derivatives, employee benefits, and reimbursement
right by geographical region:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
UK
285,555
286,14 5
APAC
35,687
38,797
EMEA
91,051
86,445
Americas
45,316
40,876
Total non-current assets
457,609
452,263
No overseas country had non-current assets amounting to 10% or more of the Group\u2019s total non-current assets.
The following table shows the disaggregation of Group\u2019s revenue by category:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Goods, capital equipment and installation
739,355
642,378
Aftermarket services
76,424
70,666
Total Group revenue
815,779
713,044
Aftermarket services include repairs, maintenance and servicing, programming, training, extended warranties, and software
licences and maintenance. The Group\u2019s revenue by category includes \u00a311.3m (2025: \u00a319.2m) of forward currency contract gains.
The analysis of revenue by geographical market was:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
APAC
381,911
337,721
UK (country of domicile)
29,986
34,017
EMEA, excluding UK
184,871
173,751
EMEA
214,857
207,768
Americas
219,011
167,555
Total Group revenue
815,779
713,044
Revenue in the previous table has been allocated to regions based on the geographical location of the customer. Countries with
individually significant revenue figures in the context of the Group were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
China
220,106
186,495
USA
192,912
142,860
Germany
59,253
55,682
Japan
50,964
49,273
There was no revenue from transactions with a single external customer which amounted to more than 10% of the Group\u2019s total revenue.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-683": { "value": "Accounting policy The Group generates revenue from the sale of goods, capital equipment and services. These can be sold both on their own and together. a) Sale of goods, capital equipment and services The Group\u2019s contracts with customers consist both of contracts with one performance obligation and contracts with multiple performance obligations. For contracts with one performance obligation, revenue is measured at the transaction price, which is typically the contract value except for customers entitled to volume rebates, and recognised at the point in time when control of the product transfers to the customer. This point in time is typically when the products are made available for collection by the customer, collected by the shipping agent, or delivered to the customer, depending upon the shipping terms applied to the specific contract. Contracts with multiple performance obligations typically exist where, in addition to supplying products, we also supply services such as user training, servicing and maintenance, and installation. Where the installation service is simple, does not include a significant integration service and could be performed by another party then the installation is accounted for as a separate performance obligation. Where the contracts include multiple performance obligations, the transaction price is allocated to each performance obligation based on the relative stand-alone selling prices. The revenue allocated to each performance obligation is then recognised when, or as, that performance obligation is satisfied. For installation, this is typically at the point in time when installation is complete. For training, this is typically the point in time when training is delivered. For servicing and maintenance, the revenue is recognised evenly over the course of the servicing agreement except for ad-hoc servicing and maintenance which is recognised at the point in time when the work is undertaken. b) Sale of software The Group provides software licences and software maintenance to customers, sold both on their own and together with associated products. For software licences, where the licence and/or maintenance are provided as part of a contract that provides customers with software licences and other goods and services, then the transaction price is allocated on the same basis as described in a) above. The Group\u2019s distinct software licences provide a right of use, and therefore revenue from software licences is recognised at the point in time when the licence is supplied to the customer. Revenue from software maintenance is recognised evenly over the term of the maintenance agreement. c) Extended warranties The Group provides standard warranties to customers that address potential latent defects that existed at point of sale and as required by law (assurance-type warranties). In some contracts, the Group also provides warranties that extend beyond the standard warranty period and may be sold to the customer (service-type warranties). Assurance-type warranties are accounted for by the Group under IAS 37 \u2018Provisions, Contingent Liabilities and Contingent Assets\u2019. Service-type warranties are accounted for as separate performance obligations and therefore a portion of the transaction price is allocated to this element, and then recognised evenly over the period in which the service is provided. d) Contract balances Contract assets represent the Group\u2019s right to consideration in exchange for goods, capital equipment and/or services that have been transferred to a customer, and mainly includes accrued revenue in respect of goods and services provided to a customer but not yet fully billed. Contract assets are distinct from receivables, which represent the Group\u2019s right to consideration that is unconditional. Contract liabilities represent the Group\u2019s obligation to transfer goods, capital equipment and/or services to a customer for which the Group has either received consideration or consideration is due from the customer. e) Disaggregation of revenue The Group disaggregates revenue from contracts with customers between: goods, capital equipment and installation, and aftermarket services; reporting segment; and geographical location. Management believe these categories best depict how the nature, amount, timing and uncertainty of the Group\u2019s revenue is affected by economic factors. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-670": { "value": "Accounting policy The Group generates revenue from the sale of goods, capital equipment and services. These can be sold both on their own and together. a) Sale of goods, capital equipment and services The Group\u2019s contracts with customers consist both of contracts with one performance obligation and contracts with multiple performance obligations. For contracts with one performance obligation, revenue is measured at the transaction price, which is typically the contract value except for customers entitled to volume rebates, and recognised at the point in time when control of the product transfers to the customer. This point in time is typically when the products are made available for collection by the customer, collected by the shipping agent, or delivered to the customer, depending upon the shipping terms applied to the specific contract. Contracts with multiple performance obligations typically exist where, in addition to supplying products, we also supply services such as user training, servicing and maintenance, and installation. Where the installation service is simple, does not include a significant integration service and could be performed by another party then the installation is accounted for as a separate performance obligation. Where the contracts include multiple performance obligations, the transaction price is allocated to each performance obligation based on the relative stand-alone selling prices. The revenue allocated to each performance obligation is then recognised when, or as, that performance obligation is satisfied. For installation, this is typically at the point in time when installation is complete. For training, this is typically the point in time when training is delivered. For servicing and maintenance, the revenue is recognised evenly over the course of the servicing agreement except for ad-hoc servicing and maintenance which is recognised at the point in time when the work is undertaken. b) Sale of software The Group provides software licences and software maintenance to customers, sold both on their own and together with associated products. For software licences, where the licence and/or maintenance are provided as part of a contract that provides customers with software licences and other goods and services, then the transaction price is allocated on the same basis as described in a) above. The Group\u2019s distinct software licences provide a right of use, and therefore revenue from software licences is recognised at the point in time when the licence is supplied to the customer. Revenue from software maintenance is recognised evenly over the term of the maintenance agreement. c) Extended warranties The Group provides standard warranties to customers that address potential latent defects that existed at point of sale and as required by law (assurance-type warranties). In some contracts, the Group also provides warranties that extend beyond the standard warranty period and may be sold to the customer (service-type warranties). Assurance-type warranties are accounted for by the Group under IAS 37 \u2018Provisions, Contingent Liabilities and Contingent Assets\u2019. Service-type warranties are accounted for as separate performance obligations and therefore a portion of the transaction price is allocated to this element, and then recognised evenly over the period in which the service is provided. d) Contract balances Contract assets represent the Group\u2019s right to consideration in exchange for goods, capital equipment and/or services that have been transferred to a customer, and mainly includes accrued revenue in respect of goods and services provided to a customer but not yet fully billed. Contract assets are distinct from receivables, which represent the Group\u2019s right to consideration that is unconditional. Contract liabilities represent the Group\u2019s obligation to transfer goods, capital equipment and/or services to a customer for which the Group has either received consideration or consideration is due from the customer. e) Disaggregation of revenue The Group disaggregates revenue from contracts with customers between: goods, capital equipment and installation, and aftermarket services; reporting segment; and geographical location. Management believe these categories best depict how the nature, amount, timing and uncertainty of the Group\u2019s revenue is affected by economic factors. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-645": { "value": "The following table shows the analysis of non-current assets, excluding deferred tax, derivatives, employee benefits, and reimbursement right by geographical region:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
UK
285,555
286,14 5
APAC
35,687
38,797
EMEA
91,051
86,445
Americas
45,316
40,876
Total non-current assets
457,609
452,263
No overseas country had non-current assets amounting to 10% or more of the Group\u2019s total non-current assets. The following table shows the disaggregation of Group\u2019s revenue by category:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Goods, capital equipment and installation
739,355
642,378
Aftermarket services
76,424
70,666
Total Group revenue
815,779
713,044
Aftermarket services include repairs, maintenance and servicing, programming, training, extended warranties, and software licences and maintenance. The Group\u2019s revenue by category includes \u00a311.3m (2025: \u00a319.2m) of forward currency contract gains. The analysis of revenue by geographical market was:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
APAC
381,911
337,721
UK (country of domicile)
29,986
34,017
EMEA, excluding UK
184,871
173,751
EMEA
214,857
207,768
Americas
219,011
167,555
Total Group revenue
815,779
713,044
Revenue in the previous table has been allocated to regions based on the geographical location of the customer. Countries with individually significant revenue figures in the context of the Group were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
China
220,106
186,495
USA
192,912
142,860
Germany
59,253
55,682
Japan
50,964
49,273
There was no revenue from transactions with a single external customer which amounted to more than 10% of the Group\u2019s total revenue.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-7": { "value": "UK", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-589": { "value": "
3. Employee costs
The remuneration costs of our people account for a significant proportion of our total expenditure.
The aggregate employee costs for the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Wages and salaries
262,976
247,070
Compulsory social security contributions
33,129
30,514
Contributions to defined contribution pension schemes
30,509
29,269
Share-based payment charge
491
790
Total payroll costs
327,105
307,6 4 3
Wages and salaries and compulsory social security contributions include \u00a318.0m (2025: \u00a311.1m) relating to performance bonuses,
\u00a316.1m (2025: \u00a33.2m) relating to redundancy costs, and \u00a32.0m (2025: \u00a3nil) relating to loss of office payable to an Executive Director.
Redundancy costs include \u00a314.9m (2025: \u00a3nil) related to the cost reduction programme, initiated in FY2025. The cost of the
voluntary and compulsory redundancies have been recognised in FY2026 based on relevant accounting standards.
The average number of people employed by the Group during the year was:
2026 2025
Number Number
UK
3,251
3,491
Overseas
1,806
1,848
Average number of employees
5,057
5,339
Key management personnel have been assessed to be the Directors of the Company and the Senior Leadership Team (SLT), which
was an average of 23 people (2025: 22 people).
The total remuneration of the Directors and the SLT was:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Short-term employee benefits
9,263
6,322
Post-employment benefits
521
489
Share-based payment charge
491
790
Total remuneration of key management personnel
10,275
7,601
Short-term employee benefits include \u00a31.9m (2025: \u00a30.8m) relating to performance bonuses payable in cash and \u00a31.7m (2025: \u00a3nil)
related to loss of office payable to an Executive Director (excluding employer social security contributions).
The share-based payment charge relates to share awards granted in previous years, not yet vested. Shares equivalent to \u00a32.3m
(2025: \u00a30.9m) are to be awarded in respect of FY2026. See the Directors\u2019 Remuneration Report for further details.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-590": { "value": "4. Cost of sales Our cost of sales includes the costs to manufacture our products and our engineering spend on existing and new products, net of capitalisation and research and development tax credits. Accounting policy We receive both government grants and RDEC (tax credits) for research and development projects. For research projects, where the costs have not been capitalised, we recognise a deduction against expenditure within Cost of sales in the Consolidated income statement (having initially recognised the grant in the Consolidated balance sheet if it was received in advance of the related expense). Where a grant or RDEC is received for capitalised development costs, we initially recognise it in the Consolidated balance sheet and then release it to match the amortisation within Cost of sales. Both types are only recognised when we have reasonable assurance that any grant conditions will be met. Included in cost of sales are the following amounts:
Adjusted Adjusting Statutory Adjusted Adjusting Statutory
total items total total items total
2026 2026 2026 2025 2025 2025
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Production costs
329,506
2,609
332,115
272,814
\u2013
272,814
Research and development expenditure
61,622
3,493
65,115
68,910
\u2013
68,910
Other engineering expenditure
46,171
2,617
48,788
46,770
4,379
51,149
Gross engineering expenditure
107,793
6,110
113,903
115,680
4,379
120,059
Development expenditure capitalised (net of amortisation)
(5,441)
\u2013
(5,441)
(5,574)
\u2013
(5,574)
Development expenditure impaired
3,804
\u2013
3,804
1,818
\u2013
1,818
Development expenditure disposed
\u2013
916
916
\u2013
\u2013
\u2013
Research and development tax credit
(5,239)
\u2013
(5,239)
(5,088)
\u2013
(5,088)
Total engineering costs
100,917
7,026
107,943
106,836
4,379
111,215
Total cost of sales
430,423
9,635
440,058
379,650
4,379
384,029
Production costs include raw materials and components, labour, subcontractor costs, and allocated overheads associated with manufacturing our products. Research and development expenditure includes the payroll costs, material costs and allocated overheads attributed to projects identified as relating to new products or processes. Other engineering expenditure includes the payroll costs, material costs and allocated overheads attributed to projects identified as relating to existing products or processes.
6. Profit before tax
Detailed below are other notable amounts recognised in the Consolidated income statement.
Included in the profit before tax are the following costs/(income):
2026 2025
notes \u00a3\u2019000 \u00a3\u2019000
Depreciation and impairment of property, plant and equipment, right-of-use assets,
and investment properties
9,10,11
33,719
29,057
Loss/(profit) on sale of property, plant and equipment
9
107
(1,083)
Amortisation and impairment of intangible assets
12
8,653
6,689
Loss on disposal of intangible assets
12
1,017
\u2013
Fair value gain on acquisition of subsidiary
30
(359)
\u2013
Grant income
\u2013
(2,001)
(3,280)
These costs/(income) can be found within cost of sales, distribution costs and administrative expenses in the Consolidated income
statement. Further detail on each element can be found in the relevant notes.
Costs within Administrative expenses relating to auditor fees are:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Audit of these financial statements
985
899
Audit of subsidiary undertakings pursuant to legislation
606
589
Other assurance
\u2013
\u2013
All other non-audit fees
46
33
Total auditor fees
1,637
1,521
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-620": { "value": "4. Cost of sales Our cost of sales includes the costs to manufacture our products and our engineering spend on existing and new products, net of capitalisation and research and development tax credits. Accounting policy We receive both government grants and RDEC (tax credits) for research and development projects. For research projects, where the costs have not been capitalised, we recognise a deduction against expenditure within Cost of sales in the Consolidated income statement (having initially recognised the grant in the Consolidated balance sheet if it was received in advance of the related expense). Where a grant or RDEC is received for capitalised development costs, we initially recognise it in the Consolidated balance sheet and then release it to match the amortisation within Cost of sales. Both types are only recognised when we have reasonable assurance that any grant conditions will be met. Included in cost of sales are the following amounts:
Adjusted Adjusting Statutory Adjusted Adjusting Statutory
total items total total items total
2026 2026 2026 2025 2025 2025
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Production costs
329,506
2,609
332,115
272,814
\u2013
272,814
Research and development expenditure
61,622
3,493
65,115
68,910
\u2013
68,910
Other engineering expenditure
46,171
2,617
48,788
46,770
4,379
51,149
Gross engineering expenditure
107,793
6,110
113,903
115,680
4,379
120,059
Development expenditure capitalised (net of amortisation)
(5,441)
\u2013
(5,441)
(5,574)
\u2013
(5,574)
Development expenditure impaired
3,804
\u2013
3,804
1,818
\u2013
1,818
Development expenditure disposed
\u2013
916
916
\u2013
\u2013
\u2013
Research and development tax credit
(5,239)
\u2013
(5,239)
(5,088)
\u2013
(5,088)
Total engineering costs
100,917
7,026
107,943
106,836
4,379
111,215
Total cost of sales
430,423
9,635
440,058
379,650
4,379
384,029
Production costs include raw materials and components, labour, subcontractor costs, and allocated overheads associated with manufacturing our products. Research and development expenditure includes the payroll costs, material costs and allocated overheads attributed to projects identified as relating to new products or processes. Other engineering expenditure includes the payroll costs, material costs and allocated overheads attributed to projects identified as relating to existing products or processes. ", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-646": { "value": "4. Cost of sales Our cost of sales includes the costs to manufacture our products and our engineering spend on existing and new products, net of capitalisation and research and development tax credits. Accounting policy We receive both government grants and RDEC (tax credits) for research and development projects. For research projects, where the costs have not been capitalised, we recognise a deduction against expenditure within Cost of sales in the Consolidated income statement (having initially recognised the grant in the Consolidated balance sheet if it was received in advance of the related expense). Where a grant or RDEC is received for capitalised development costs, we initially recognise it in the Consolidated balance sheet and then release it to match the amortisation within Cost of sales. Both types are only recognised when we have reasonable assurance that any grant conditions will be met. Included in cost of sales are the following amounts:
Adjusted Adjusting Statutory Adjusted Adjusting Statutory
total items total total items total
2026 2026 2026 2025 2025 2025
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Production costs
329,506
2,609
332,115
272,814
\u2013
272,814
Research and development expenditure
61,622
3,493
65,115
68,910
\u2013
68,910
Other engineering expenditure
46,171
2,617
48,788
46,770
4,379
51,149
Gross engineering expenditure
107,793
6,110
113,903
115,680
4,379
120,059
Development expenditure capitalised (net of amortisation)
(5,441)
\u2013
(5,441)
(5,574)
\u2013
(5,574)
Development expenditure impaired
3,804
\u2013
3,804
1,818
\u2013
1,818
Development expenditure disposed
\u2013
916
916
\u2013
\u2013
\u2013
Research and development tax credit
(5,239)
\u2013
(5,239)
(5,088)
\u2013
(5,088)
Total engineering costs
100,917
7,026
107,943
106,836
4,379
111,215
Total cost of sales
430,423
9,635
440,058
379,650
4,379
384,029
Production costs include raw materials and components, labour, subcontractor costs, and allocated overheads associated with manufacturing our products. Research and development expenditure includes the payroll costs, material costs and allocated overheads attributed to projects identified as relating to new products or processes. Other engineering expenditure includes the payroll costs, material costs and allocated overheads attributed to projects identified as relating to existing products or processes. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-671": { "value": "Accounting policy We receive both government grants and RDEC (tax credits) for research and development projects. For research projects, where the costs have not been capitalised, we recognise a deduction against expenditure within Cost of sales in the Consolidated income statement (having initially recognised the grant in the Consolidated balance sheet if it was received in advance of the related expense). Where a grant or RDEC is received for capitalised development costs, we initially recognise it in the Consolidated balance sheet and then release it to match the amortisation within Cost of sales. Both types are only recognised when we have reasonable assurance that any grant conditions will be met. ", "dimensions": { "concept": "renishawplc:DescriptionOfAccountingPolicyForCostOfSales", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-621": { "value": "
5. Financial income and expenses
Financial income mainly arises from bank interest on our deposits. We are exposed to realised currency gains and losses
on translation of foreign currency denominated intragroup balances and offsetting financial instruments.
Included in financial income and expenses are the following amounts:
2026 2025
Financial income \u00a3\u2019000 \u00a3\u2019000
Bank interest receivable
9,419
11,741
Currency gains
3,208
\u2013
Fair value gains from one-month forward currency contracts
\u2013
3,360
Interest on pension schemes\u2019 assets
552
503
Other interest income
2,450
913
Total financial income
15,629
16,517
2026 2025
Financial expenses \u00a3\u2019000 \u00a3\u2019000
Currency losses
\u2013
3,899
Fair value losses from one-month forward currency contracts
895
\u2013
Lease interest
617
685
Interest payable on amounts owed to joint ventures
282
371
Interest on pension schemes\u2019 liabilities
173
\u2013
Interest payable on borrowings
35
49
Other interest payable
3,028
4,936
Total financial expenses
5,030
9,940
Currency losses relate to revaluations of foreign currency-denominated balances using latest reporting currency exchange rates.
The gain recognised in FY2026 largely relates to a depreciation of Sterling relative to the US dollar, affecting US dollar-denominated
intragroup balances in the Company. Rolling one-month forward currency contracts are used to offset currency movements on
certain intragroup balances, with fair value gains and losses being recognised in financial income or expenses (see Note 25).
The net currency movement of foreign currency-denominated balances and one-month forward currency contracts was a gain
of \u00a32.3m (2025: loss of \u00a30.5m). Other interest income includes a credit of \u00a32.5m (2025: \u00a3nil) and interest payable includes a charge
of \u00a32.9m (2025: \u00a34.9m) for historical and non-recurring tax matters (see Note 7).
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-591": { "value": "5. Financial income and expenses Financial income mainly arises from bank interest on our deposits. We are exposed to realised currency gains and losses on translation of foreign currency denominated intragroup balances and offsetting financial instruments. Included in financial income and expenses are the following amounts:
2026 2025
Financial income \u00a3\u2019000 \u00a3\u2019000
Bank interest receivable
9,419
11,741
Currency gains
3,208
\u2013
Fair value gains from one-month forward currency contracts
\u2013
3,360
Interest on pension schemes\u2019 assets
552
503
Other interest income
2,450
913
Total financial income
15,629
16,517
2026 2025
Financial expenses \u00a3\u2019000 \u00a3\u2019000
Currency losses
\u2013
3,899
Fair value losses from one-month forward currency contracts
895
\u2013
Lease interest
617
685
Interest payable on amounts owed to joint ventures
282
371
Interest on pension schemes\u2019 liabilities
173
\u2013
Interest payable on borrowings
35
49
Other interest payable
3,028
4,936
Total financial expenses
5,030
9,940
Currency losses relate to revaluations of foreign currency-denominated balances using latest reporting currency exchange rates. The gain recognised in FY2026 largely relates to a depreciation of Sterling relative to the US dollar, affecting US dollar-denominated intragroup balances in the Company. Rolling one-month forward currency contracts are used to offset currency movements on certain intragroup balances, with fair value gains and losses being recognised in financial income or expenses (see Note 25). The net currency movement of foreign currency-denominated balances and one-month forward currency contracts was a gain of \u00a32.3m (2025: loss of \u00a30.5m). Other interest income includes a credit of \u00a32.5m (2025: \u00a3nil) and interest payable includes a charge of \u00a32.9m (2025: \u00a34.9m) for historical and non-recurring tax matters (see Note 7).", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-669": { "value": "5. Financial income and expenses Financial income mainly arises from bank interest on our deposits. We are exposed to realised currency gains and losses on translation of foreign currency denominated intragroup balances and offsetting financial instruments. Included in financial income and expenses are the following amounts:
2026 2025
Financial income \u00a3\u2019000 \u00a3\u2019000
Bank interest receivable
9,419
11,741
Currency gains
3,208
\u2013
Fair value gains from one-month forward currency contracts
\u2013
3,360
Interest on pension schemes\u2019 assets
552
503
Other interest income
2,450
913
Total financial income
15,629
16,517
2026 2025
Financial expenses \u00a3\u2019000 \u00a3\u2019000
Currency losses
\u2013
3,899
Fair value losses from one-month forward currency contracts
895
\u2013
Lease interest
617
685
Interest payable on amounts owed to joint ventures
282
371
Interest on pension schemes\u2019 liabilities
173
\u2013
Interest payable on borrowings
35
49
Other interest payable
3,028
4,936
Total financial expenses
5,030
9,940
Currency losses relate to revaluations of foreign currency-denominated balances using latest reporting currency exchange rates. The gain recognised in FY2026 largely relates to a depreciation of Sterling relative to the US dollar, affecting US dollar-denominated intragroup balances in the Company. Rolling one-month forward currency contracts are used to offset currency movements on certain intragroup balances, with fair value gains and losses being recognised in financial income or expenses (see Note 25). The net currency movement of foreign currency-denominated balances and one-month forward currency contracts was a gain of \u00a32.3m (2025: loss of \u00a30.5m). Other interest income includes a credit of \u00a32.5m (2025: \u00a3nil) and interest payable includes a charge of \u00a32.9m (2025: \u00a34.9m) for historical and non-recurring tax matters (see Note 7).", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-666": { "value": "5. Financial income and expenses Financial income mainly arises from bank interest on our deposits. We are exposed to realised currency gains and losses on translation of foreign currency denominated intragroup balances and offsetting financial instruments. Included in financial income and expenses are the following amounts:
2026 2025
Financial income \u00a3\u2019000 \u00a3\u2019000
Bank interest receivable
9,419
11,741
Currency gains
3,208
\u2013
Fair value gains from one-month forward currency contracts
\u2013
3,360
Interest on pension schemes\u2019 assets
552
503
Other interest income
2,450
913
Total financial income
15,629
16,517
2026 2025
Financial expenses \u00a3\u2019000 \u00a3\u2019000
Currency losses
\u2013
3,899
Fair value losses from one-month forward currency contracts
895
\u2013
Lease interest
617
685
Interest payable on amounts owed to joint ventures
282
371
Interest on pension schemes\u2019 liabilities
173
\u2013
Interest payable on borrowings
35
49
Other interest payable
3,028
4,936
Total financial expenses
5,030
9,940
Currency losses relate to revaluations of foreign currency-denominated balances using latest reporting currency exchange rates. The gain recognised in FY2026 largely relates to a depreciation of Sterling relative to the US dollar, affecting US dollar-denominated intragroup balances in the Company. Rolling one-month forward currency contracts are used to offset currency movements on certain intragroup balances, with fair value gains and losses being recognised in financial income or expenses (see Note 25). The net currency movement of foreign currency-denominated balances and one-month forward currency contracts was a gain of \u00a32.3m (2025: loss of \u00a30.5m). Other interest income includes a credit of \u00a32.5m (2025: \u00a3nil) and interest payable includes a charge of \u00a32.9m (2025: \u00a34.9m) for historical and non-recurring tax matters (see Note 7).", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-662": { "value": "5. Financial income and expenses Financial income mainly arises from bank interest on our deposits. We are exposed to realised currency gains and losses on translation of foreign currency denominated intragroup balances and offsetting financial instruments. Included in financial income and expenses are the following amounts:
2026 2025
Financial income \u00a3\u2019000 \u00a3\u2019000
Bank interest receivable
9,419
11,741
Currency gains
3,208
\u2013
Fair value gains from one-month forward currency contracts
\u2013
3,360
Interest on pension schemes\u2019 assets
552
503
Other interest income
2,450
913
Total financial income
15,629
16,517
2026 2025
Financial expenses \u00a3\u2019000 \u00a3\u2019000
Currency losses
\u2013
3,899
Fair value losses from one-month forward currency contracts
895
\u2013
Lease interest
617
685
Interest payable on amounts owed to joint ventures
282
371
Interest on pension schemes\u2019 liabilities
173
\u2013
Interest payable on borrowings
35
49
Other interest payable
3,028
4,936
Total financial expenses
5,030
9,940
Currency losses relate to revaluations of foreign currency-denominated balances using latest reporting currency exchange rates. The gain recognised in FY2026 largely relates to a depreciation of Sterling relative to the US dollar, affecting US dollar-denominated intragroup balances in the Company. Rolling one-month forward currency contracts are used to offset currency movements on certain intragroup balances, with fair value gains and losses being recognised in financial income or expenses (see Note 25). The net currency movement of foreign currency-denominated balances and one-month forward currency contracts was a gain of \u00a32.3m (2025: loss of \u00a30.5m). Other interest income includes a credit of \u00a32.5m (2025: \u00a3nil) and interest payable includes a charge of \u00a32.9m (2025: \u00a34.9m) for historical and non-recurring tax matters (see Note 7).", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-647": { "value": "5. Financial income and expenses Financial income mainly arises from bank interest on our deposits. We are exposed to realised currency gains and losses on translation of foreign currency denominated intragroup balances and offsetting financial instruments. Included in financial income and expenses are the following amounts:
2026 2025
Financial income \u00a3\u2019000 \u00a3\u2019000
Bank interest receivable
9,419
11,741
Currency gains
3,208
\u2013
Fair value gains from one-month forward currency contracts
\u2013
3,360
Interest on pension schemes\u2019 assets
552
503
Other interest income
2,450
913
Total financial income
15,629
16,517
2026 2025
Financial expenses \u00a3\u2019000 \u00a3\u2019000
Currency losses
\u2013
3,899
Fair value losses from one-month forward currency contracts
895
\u2013
Lease interest
617
685
Interest payable on amounts owed to joint ventures
282
371
Interest on pension schemes\u2019 liabilities
173
\u2013
Interest payable on borrowings
35
49
Other interest payable
3,028
4,936
Total financial expenses
5,030
9,940
Currency losses relate to revaluations of foreign currency-denominated balances using latest reporting currency exchange rates. The gain recognised in FY2026 largely relates to a depreciation of Sterling relative to the US dollar, affecting US dollar-denominated intragroup balances in the Company. Rolling one-month forward currency contracts are used to offset currency movements on certain intragroup balances, with fair value gains and losses being recognised in financial income or expenses (see Note 25). The net currency movement of foreign currency-denominated balances and one-month forward currency contracts was a gain of \u00a32.3m (2025: loss of \u00a30.5m). Other interest income includes a credit of \u00a32.5m (2025: \u00a3nil) and interest payable includes a charge of \u00a32.9m (2025: \u00a34.9m) for historical and non-recurring tax matters (see Note 7).", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-667": { "value": "6. Profit before tax Detailed below are other notable amounts recognised in the Consolidated income statement. Included in the profit before tax are the following costs/(income):
2026 2025
notes \u00a3\u2019000 \u00a3\u2019000
Depreciation and impairment of property, plant and equipment, right-of-use assets,
and investment properties
9,10,11
33,719
29,057
Loss/(profit) on sale of property, plant and equipment
9
107
(1,083)
Amortisation and impairment of intangible assets
12
8,653
6,689
Loss on disposal of intangible assets
12
1,017
\u2013
Fair value gain on acquisition of subsidiary
30
(359)
\u2013
Grant income
\u2013
(2,001)
(3,280)
These costs/(income) can be found within cost of sales, distribution costs and administrative expenses in the Consolidated income statement. Further detail on each element can be found in the relevant notes. Costs within Administrative expenses relating to auditor fees are:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Audit of these financial statements
985
899
Audit of subsidiary undertakings pursuant to legislation
606
589
Other assurance
\u2013
\u2013
All other non-audit fees
46
33
Total auditor fees
1,637
1,521
9. Property, plant and equipment The Group makes significant investments in distribution and manufacturing infrastructure. During the year we have invested in our capital equipment to support manufacturing output and the rapid growth in our order book. Accounting policy Freehold land is not depreciated. Other assets are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is provided to write off the cost of assets less their estimated residual value on a straight-line basis over their estimated useful economic lives as follows: freehold buildings, 50 years; building infrastructure, 10 to 50 years; plant and equipment, 3 to 25 years; and vehicles, 3 to 4 years.
Freehold Assets in the
land and Plant and Motor course of
buildings equipment vehicles construction Total
Year ended 30 June 2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Cost
At 1 July 2025
274,628
309,054
5,962
34,539
624,183
Additions
4,088
23,492
580
10,182
38,342
Acquisition of a subsidiary
1,466
289
51
\u2013
1,806
Transfers
24,892
7,175
\u2013
(32,067)
\u2013
Transfers to Investment properties
(14,090)
(453)
\u2013
\u2013
(14,543)
Disposals
(1,735)
(31,057)
(1,187)
\u2013
(33,979)
Currency adjustment
411
1,039
62
\u2013
1,512
At 30 June 2026
289,660
309,539
5,468
12,654
617, 321
Depreciation
At 1 July 2025
53,790
227,715
4,391
\u2013
285,896
Charge for the year
5,463
17,5 63
446
\u2013
23,472
Acquisition of a subsidiary
134
276
38
\u2013
448
Impairment
\u2013
1,500
\u2013
\u2013
1,500
Transfers to Investment properties
(2,692)
(322)
\u2013
\u2013
(3,014)
Disposals
(170)
(28,818)
(999)
\u2013
(29,987)
Currency adjustment
369
668
22
\u2013
1,059
At 30 June 2026
56,894
218,582
3,898
\u2013
279,374
Net book value
At 30 June 2026
232,766
90,957
1,570
12,654
337,947
At 30 June 2025
220,838
81,339
1,571
34,539
338,287
Loss on disposals of Property, plant and equipment amounted to \u00a30.1m (2025: \u00a31.1m profit). The Group has recognised an impairment of \u00a31.5m (2025: \u00a31.0m). This year\u2019s charge relates to tangible assets used in producing a new encoder product following a reprioritisation of resource, resulting from the significant increase in demand for our other encoder products. Additions to assets in the course of construction comprise \u00a37.9m (2025: \u00a311.2m) for land and buildings and \u00a32.3m (2025: \u00a34.2m) for plant and equipment. At 30 June 2026, properties with a net book value of \u00a3nil (2025: \u00a348.7m) were subject to a fixed charge to secure the UK defined benefit pension scheme liabilities (see Note 23 for further information on the release of the charges). Transfers to investment properties of net book value \u00a311.5m (2025: \u00a31.8m) were made during the year (see Note 11).
Freehold Assets in the
land and Plant and Motor course of
buildings equipment vehicles construction Total
Year ended 30 June 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Cost
At 1 July 2024
255,536
278,189
6,099
56,593
596,417
Additions
6,374
23,258
1,220
15,421
46,273
Transfers
19,032
18,443
\u2013
(37,475)
\u2013
Transfers to Investment properties
(2,795)
(597)
\u2013
\u2013
(3,392)
Disposals
(725)
(7,819)
(1,206)
\u2013
(9,750)
Currency adjustment
(2,794)
(2,420)
(151)
\u2013
(5,365)
At 30 June 2025
274,628
309,054
5,962
34,539
624,183
Depreciation
At 1 July 2024
49,460
216,838
5,079
\u2013
271,377
Charge for the year
5,275
17,497
470
\u2013
23,242
Impairment
989
\u2013
\u2013
\u2013
989
Transfers to Investment properties
(1,179)
(439)
\u2013
\u2013
(1,618)
Disposals
(270)
(4,619)
(1,057)
\u2013
(5,946)
Currency adjustment
(485)
(1,562)
(101)
\u2013
(2,148)
At 30 June 2025
53,790
227,715
4,391
\u2013
285,896
Net book value
At 30 June 2025
220,838
81,339
1,571
34,539
338,287
At 30 June 2024
206,076
61,351
1,020
56,593
325,040
", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-648": { "value": "6. Profit before tax Detailed below are other notable amounts recognised in the Consolidated income statement. Included in the profit before tax are the following costs/(income):
2026 2025
notes \u00a3\u2019000 \u00a3\u2019000
Depreciation and impairment of property, plant and equipment, right-of-use assets,
and investment properties
9,10,11
33,719
29,057
Loss/(profit) on sale of property, plant and equipment
9
107
(1,083)
Amortisation and impairment of intangible assets
12
8,653
6,689
Loss on disposal of intangible assets
12
1,017
\u2013
Fair value gain on acquisition of subsidiary
30
(359)
\u2013
Grant income
\u2013
(2,001)
(3,280)
These costs/(income) can be found within cost of sales, distribution costs and administrative expenses in the Consolidated income statement. Further detail on each element can be found in the relevant notes. Costs within Administrative expenses relating to auditor fees are:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Audit of these financial statements
985
899
Audit of subsidiary undertakings pursuant to legislation
606
589
Other assurance
\u2013
\u2013
All other non-audit fees
46
33
Total auditor fees
1,637
1,521
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-663": { "value": "6. Profit before tax Detailed below are other notable amounts recognised in the Consolidated income statement. Included in the profit before tax are the following costs/(income):
2026 2025
notes \u00a3\u2019000 \u00a3\u2019000
Depreciation and impairment of property, plant and equipment, right-of-use assets,
and investment properties
9,10,11
33,719
29,057
Loss/(profit) on sale of property, plant and equipment
9
107
(1,083)
Amortisation and impairment of intangible assets
12
8,653
6,689
Loss on disposal of intangible assets
12
1,017
\u2013
Fair value gain on acquisition of subsidiary
30
(359)
\u2013
Grant income
\u2013
(2,001)
(3,280)
These costs/(income) can be found within cost of sales, distribution costs and administrative expenses in the Consolidated income statement. Further detail on each element can be found in the relevant notes. Costs within Administrative expenses relating to auditor fees are:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Audit of these financial statements
985
899
Audit of subsidiary undertakings pursuant to legislation
606
589
Other assurance
\u2013
\u2013
All other non-audit fees
46
33
Total auditor fees
1,637
1,521
", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-622": { "value": "6. Profit before tax Detailed below are other notable amounts recognised in the Consolidated income statement. Included in the profit before tax are the following costs/(income):
2026 2025
notes \u00a3\u2019000 \u00a3\u2019000
Depreciation and impairment of property, plant and equipment, right-of-use assets,
and investment properties
9,10,11
33,719
29,057
Loss/(profit) on sale of property, plant and equipment
9
107
(1,083)
Amortisation and impairment of intangible assets
12
8,653
6,689
Loss on disposal of intangible assets
12
1,017
\u2013
Fair value gain on acquisition of subsidiary
30
(359)
\u2013
Grant income
\u2013
(2,001)
(3,280)
These costs/(income) can be found within cost of sales, distribution costs and administrative expenses in the Consolidated income statement. Further detail on each element can be found in the relevant notes. Costs within Administrative expenses relating to auditor fees are:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Audit of these financial statements
985
899
Audit of subsidiary undertakings pursuant to legislation
606
589
Other assurance
\u2013
\u2013
All other non-audit fees
46
33
Total auditor fees
1,637
1,521
9. Property, plant and equipment The Group makes significant investments in distribution and manufacturing infrastructure. During the year we have invested in our capital equipment to support manufacturing output and the rapid growth in our order book. Accounting policy Freehold land is not depreciated. Other assets are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is provided to write off the cost of assets less their estimated residual value on a straight-line basis over their estimated useful economic lives as follows: freehold buildings, 50 years; building infrastructure, 10 to 50 years; plant and equipment, 3 to 25 years; and vehicles, 3 to 4 years.
Freehold Assets in the
land and Plant and Motor course of
buildings equipment vehicles construction Total
Year ended 30 June 2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Cost
At 1 July 2025
274,628
309,054
5,962
34,539
624,183
Additions
4,088
23,492
580
10,182
38,342
Acquisition of a subsidiary
1,466
289
51
\u2013
1,806
Transfers
24,892
7,175
\u2013
(32,067)
\u2013
Transfers to Investment properties
(14,090)
(453)
\u2013
\u2013
(14,543)
Disposals
(1,735)
(31,057)
(1,187)
\u2013
(33,979)
Currency adjustment
411
1,039
62
\u2013
1,512
At 30 June 2026
289,660
309,539
5,468
12,654
617, 321
Depreciation
At 1 July 2025
53,790
227,715
4,391
\u2013
285,896
Charge for the year
5,463
17,5 63
446
\u2013
23,472
Acquisition of a subsidiary
134
276
38
\u2013
448
Impairment
\u2013
1,500
\u2013
\u2013
1,500
Transfers to Investment properties
(2,692)
(322)
\u2013
\u2013
(3,014)
Disposals
(170)
(28,818)
(999)
\u2013
(29,987)
Currency adjustment
369
668
22
\u2013
1,059
At 30 June 2026
56,894
218,582
3,898
\u2013
279,374
Net book value
At 30 June 2026
232,766
90,957
1,570
12,654
337,947
At 30 June 2025
220,838
81,339
1,571
34,539
338,287
Loss on disposals of Property, plant and equipment amounted to \u00a30.1m (2025: \u00a31.1m profit). The Group has recognised an impairment of \u00a31.5m (2025: \u00a31.0m). This year\u2019s charge relates to tangible assets used in producing a new encoder product following a reprioritisation of resource, resulting from the significant increase in demand for our other encoder products. Additions to assets in the course of construction comprise \u00a37.9m (2025: \u00a311.2m) for land and buildings and \u00a32.3m (2025: \u00a34.2m) for plant and equipment. At 30 June 2026, properties with a net book value of \u00a3nil (2025: \u00a348.7m) were subject to a fixed charge to secure the UK defined benefit pension scheme liabilities (see Note 23 for further information on the release of the charges). Transfers to investment properties of net book value \u00a311.5m (2025: \u00a31.8m) were made during the year (see Note 11).
Freehold Assets in the
land and Plant and Motor course of
buildings equipment vehicles construction Total
Year ended 30 June 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Cost
At 1 July 2024
255,536
278,189
6,099
56,593
596,417
Additions
6,374
23,258
1,220
15,421
46,273
Transfers
19,032
18,443
\u2013
(37,475)
\u2013
Transfers to Investment properties
(2,795)
(597)
\u2013
\u2013
(3,392)
Disposals
(725)
(7,819)
(1,206)
\u2013
(9,750)
Currency adjustment
(2,794)
(2,420)
(151)
\u2013
(5,365)
At 30 June 2025
274,628
309,054
5,962
34,539
624,183
Depreciation
At 1 July 2024
49,460
216,838
5,079
\u2013
271,377
Charge for the year
5,275
17,497
470
\u2013
23,242
Impairment
989
\u2013
\u2013
\u2013
989
Transfers to Investment properties
(1,179)
(439)
\u2013
\u2013
(1,618)
Disposals
(270)
(4,619)
(1,057)
\u2013
(5,946)
Currency adjustment
(485)
(1,562)
(101)
\u2013
(2,148)
At 30 June 2025
53,790
227,715
4,391
\u2013
285,896
Net book value
At 30 June 2025
220,838
81,339
1,571
34,539
338,287
At 30 June 2024
206,076
61,351
1,020
56,593
325,040
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-592": { "value": "7. Taxation The Group tax charge is affected by our geographic mix of profits and other factors explained in this note. Our expected future tax charges and related tax assets are also set out in the deferred tax section, together with our view on whether we will be able to utilise the tax assets in the future. Accounting policy Tax on the profit for the year comprises current, deferred and global minimum taxes. Tax is recognised in the Consolidated income statement except to the extent that it relates to items recognised directly in Other comprehensive income, in which case it is recognised in the Consolidated statement of comprehensive income and expense. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in previous years. Deferred tax is provided on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. The following temporary differences are not provided for: \u2014 the initial recognition of goodwill; \u2014 the initial recognition of assets or liabilities that affect neither accounting nor taxable profit other than in a business combination; and \u2014 differences relating to investments in subsidiaries, to the extent that they will probably not reverse in the foreseeable future. The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date. Deferred tax assets are recognised to the extent it is probable that future taxable profits (including the future release of deferred tax liabilities) will be available, against which the deductible temporary differences can be used, based on management\u2019s assumptions relating to the amounts and timing of future taxable profits. Estimates of future profitability on an entity basis are required to ascertain whether it is probable that sufficient taxable profits will arise to support the recognition of deferred tax assets relating to the corresponding entity. Key judgement \u2013 Whether uncertain tax positions need to be recognised The Group is subject to a range of tax legislation that can vary by jurisdiction, and tax compliance for global businesses is increasingly complex. The objective of our tax strategy is to comply with all applicable tax laws and regulations in the territories that the Group operates in. However sometimes the tax treatment of transactions and events can be uncertain. Where this is the case, judgement is needed in how these uncertain tax treatments should be reflected in preparing the financial statements, particularly as such topics are often complex and can take several years to resolve. The nature and potential value of the issues under review were significant and were a key judgement for management.
The following table shows an analysis of the tax charge:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Current tax:
UK corporation tax on profits for the year
15,022
7,550
UK corporation tax \u2013 prior year adjustments
(2,324)
2,778
Overseas tax on profits for the year
18,612
16,018
Overseas tax \u2013 prior year adjustments
(376)
6,166
Global minimum tax
803
757
Total current tax
31,737
33,269
Deferred tax:
Origination and reversal of temporary differences
(667)
2,077
Prior year adjustments
81
(1,203)
Derecognition of previously recognised tax losses and excess interest
202
323
Recognition of previously unrecognised tax losses and excess interest
(349)
(223)
(733)
974
Tax charge on profit
31,004
34,243
The effective tax rate for the year is lower (2025: higher) than the UK standard rate of corporation tax of 25.0% (2025: 25.0%).
The differences are principally due to differences in tax rates in overseas subsidiaries and prior year adjustments explained
as follows:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Profit before tax
149,964
118,000
Tax at 25.0% (2025: 25.0%)
37,491
29,500
Effects of:
Different tax rates applicable in overseas subsidiaries
(5,800)
(4,648)
Permanent differences
1,493
1,439
Global minimum tax
803
757
Companies with unrelieved tax losses
29
7
Share of profits of joint ventures
(1,010)
(885)
Tax incentives
(7)
(123)
Prior year adjustments
(2,619)
7,741
Recognition of previously unrecognised tax losses and excess interest
(349)
(223)
Derecognition of previously recognised tax losses and excess interest
202
323
Irrecoverable withholding tax
286
720
Deferred tax on unremitted earnings
471
(425)
Other differences
14
60
Tax charge on profit
31,004
34,243
Effective tax rate
20.7%
29.0%
We operate in many countries around the world and the overall effective tax rate (ETR) is a result of the combination of the varying
tax rates applicable throughout these countries. The FY2026 ETR has reduced mainly due to a prior year adjustment of \u00a32.6m
(2025: \u00a37.7m charge) relating to historical and non-recurring tax matters. The tax matters relate to specific legacy arrangements
which we would not expect to recur. Applicable accounting standards require a provision for tax and the associated interest of \u00a35.3m,
however, we continue to seek resolution to these matters which would reduce these amounts.
The Group\u2019s future ETR largely depends on the geographic mix of profits and whether there are any changes to tax legislation in
the Group\u2019s most significant countries of operations.
The Finance (No 2) Bill 2023, that includes Pillar Two legislation, was substantively enacted on 20 June 2023 for IFRS purposes.
The Pillar Two rules came into effect for accounting periods beginning on or after 1 January 2024. The rules continue to apply to
the Group.
The Group has accrued Global minimum tax of \u00a30.8m (2025: \u00a30.8m) in respect of Ireland. This is due to the statutory corporate
income tax rate of 12.5% on trading income being lower than the global minimum tax rate of 15%. The impact on the effective tax
rate of the Group was 0.5% for FY2026 (2025: 0.6%). The Group will continue to assess the future impact of Pillar Two based on the
latest guidance and law changes of each jurisdiction in which it operates, to ensure compliance.
Deferred tax assets and liabilities are offset where there is a legally enforceable right of offset and there is an intention to net settle
the balances. After taking these offsets into account, the net position of \u00a314.1m liability (2025: \u00a316.4m liability) is presented as
a \u00a322.9m deferred tax asset (2025: \u00a322.4m asset) and a \u00a337.0m deferred tax liability (2025: \u00a338.8m liability) in the Consolidated
balance sheet.
Where deferred tax assets are recognised, the Directors are of the opinion, based on recent and forecast trading, that the level of
profits in current and future years make it more likely than not that these assets will be recovered.
Deferred tax balances at the end of the year were:
2026
2025
Assets Liabilities Net Assets Liabilities Net
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Property, plant and equipment
1,023
(35,336)
(34,313)
574
(33,086)
(32,512)
Intangible assets
\u2013
(5,071)
(5,071)
\u2013
(4,655)
(4,655)
Intragroup trading (inventories)
20,470
\u2013
20,470
16,262
\u2013
16,262
Intragroup trading (fixed assets)
1,143
\u2013
1,143
1,12 9
\u2013
1,129
Defined benefit pension schemes
5,671
(2,345)
3,326
6,128
(2,380)
3,748
Reimbursement right
\u2013
(4,224)
(4,224)
\u2013
(3,744)
(3,744)
Derivatives
\u2013
(2,036)
(2,036)
\u2013
(5,088)
(5,088)
Tax losses
1,156
\u2013
1,156
1,545
\u2013
1,545
Other
7,110
(1,653)
5,457
7,66 3
(700)
6,963
Balance at the end of the year
36,573
(50,665)
(14,092)
33,301
(49,653)
(16,352)
Other deferred tax assets include temporary differences relating to inventory provisions totalling \u00a32.4m (2025: \u00a32.6m), other provisions
(including bad debt provisions) of \u00a31.2m (2025: \u00a30.6m), and employee benefits relating to Renishaw plc \u00a30.6m (2025: \u00a31.0m) and
Renishaw KK of \u00a3nil (2025: \u00a30.7m), with the remaining balance relating to several other smaller temporary differences.
The movements in the deferred tax balance during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
(16,352)
(13,233)
Movements in relation to property, plant and equipment
(1,801)
(3,115)
Movements in relation to intangible assets
(416)
(588)
Movements in relation to intragroup trading (inventories)
4,208
1,115
Movements in relation to intragroup trading (fixed assets)
14
28
Movements in relation to defined benefit pension scheme assets/liabilities/reimbursement right
713
146
Movements in relation to tax losses
(389)
(278)
Movements in relation to other
(1,596)
1,718
Movements in the Consolidated income statement
733
(974)
Movements in relation to the cash flow hedging reserve
3,052
(1,451)
Movements in relation to the defined benefit pension scheme assets/liabilities/reimbursement right
(1,615)
(374)
Movements in the Consolidated statement of comprehensive income and expense
1,437
(1,825)
Currency adjustment
90
(320)
Balance at the end of the year
(14,092)
(16,352)
Deferred tax assets of \u00a31.2m (2025: \u00a31.5m) in respect of losses are recognised where it is considered likely that the business will
generate sufficient future taxable profits. Deferred tax assets have not been recognised in respect of tax losses carried forward of
\u00a35.5m (2025: \u00a35.0m), due to uncertainty over their offset against future taxable profits and therefore their recoverability. These
unrecognised losses are held by Group companies in Brazil, the UAE and the USA, where there is no time limitation on their utilisation.
In determining profit forecasts for each Group company, the key variable is the revenue forecast, which has been estimated using
consistently applied external and internal data sources. Sensitivity analysis indicates that a reduction of 5% to relevant revenue
forecasts would result in an impairment to deferred tax assets recognised in respect of losses and intragroup trading (inventories)
of around \u00a3nil. An increase of 5% to relevant revenue forecasts would result in additions to deferred tax assets in respect of tax
losses not recognised of around \u00a30.3m.
It is likely that the majority of unremitted earnings of overseas subsidiaries would qualify for the UK dividend exemption.
However, \u00a388.0m (2025: \u00a373.7m) of those earnings may still result in a tax liability principally as a result of withholding taxes
levied by the overseas jurisdictions in which those subsidiaries operate. These tax liabilities are not expected to exceed \u00a36.0m
(2025: \u00a35.2m), of which \u00a30.5m (2025: \u00a3nil) has been provided on the basis that the Group expects to remit these amounts.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-684": { "value": "Accounting policy Tax on the profit for the year comprises current, deferred and global minimum taxes. Tax is recognised in the Consolidated income statement except to the extent that it relates to items recognised directly in Other comprehensive income, in which case it is recognised in the Consolidated statement of comprehensive income and expense. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in previous years. Deferred tax is provided on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. The following temporary differences are not provided for: \u2014 the initial recognition of goodwill; \u2014 the initial recognition of assets or liabilities that affect neither accounting nor taxable profit other than in a business combination; and \u2014 differences relating to investments in subsidiaries, to the extent that they will probably not reverse in the foreseeable future. The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date. Deferred tax assets are recognised to the extent it is probable that future taxable profits (including the future release of deferred tax liabilities) will be available, against which the deductible temporary differences can be used, based on management\u2019s assumptions relating to the amounts and timing of future taxable profits. Estimates of future profitability on an entity basis are required to ascertain whether it is probable that sufficient taxable profits will arise to support the recognition of deferred tax assets relating to the corresponding entity. Key judgement \u2013 Whether uncertain tax positions need to be recognised The Group is subject to a range of tax legislation that can vary by jurisdiction, and tax compliance for global businesses is increasingly complex. The objective of our tax strategy is to comply with all applicable tax laws and regulations in the territories that the Group operates in. However sometimes the tax treatment of transactions and events can be uncertain. Where this is the case, judgement is needed in how these uncertain tax treatments should be reflected in preparing the financial statements, particularly as such topics are often complex and can take several years to resolve. The nature and potential value of the issues under review were significant and were a key judgement for management. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-672": { "value": "Accounting policy Tax on the profit for the year comprises current, deferred and global minimum taxes. Tax is recognised in the Consolidated income statement except to the extent that it relates to items recognised directly in Other comprehensive income, in which case it is recognised in the Consolidated statement of comprehensive income and expense. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in previous years. Deferred tax is provided on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. The following temporary differences are not provided for: \u2014 the initial recognition of goodwill; \u2014 the initial recognition of assets or liabilities that affect neither accounting nor taxable profit other than in a business combination; and \u2014 differences relating to investments in subsidiaries, to the extent that they will probably not reverse in the foreseeable future. The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date. Deferred tax assets are recognised to the extent it is probable that future taxable profits (including the future release of deferred tax liabilities) will be available, against which the deductible temporary differences can be used, based on management\u2019s assumptions relating to the amounts and timing of future taxable profits. Estimates of future profitability on an entity basis are required to ascertain whether it is probable that sufficient taxable profits will arise to support the recognition of deferred tax assets relating to the corresponding entity. Key judgement \u2013 Whether uncertain tax positions need to be recognised The Group is subject to a range of tax legislation that can vary by jurisdiction, and tax compliance for global businesses is increasingly complex. The objective of our tax strategy is to comply with all applicable tax laws and regulations in the territories that the Group operates in. However sometimes the tax treatment of transactions and events can be uncertain. Where this is the case, judgement is needed in how these uncertain tax treatments should be reflected in preparing the financial statements, particularly as such topics are often complex and can take several years to resolve. The nature and potential value of the issues under review were significant and were a key judgement for management. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-623": { "value": "The Finance (No 2) Bill 2023, that includes Pillar Two legislation, was substantively enacted on 20 June 2023 for IFRS purposes. The Pillar Two rules came into effect for accounting periods beginning on or after 1 January 2024. The rules continue to apply to the Group. The Group has accrued Global minimum tax of \u00a30.8m (2025: \u00a30.8m) in respect of Ireland. This is due to the statutory corporate income tax rate of 12.5% on trading income being lower than the global minimum tax rate of 15%. The impact on the effective tax rate of the Group was 0.5% for FY2026 (2025: 0.6%). The Group will continue to assess the future impact of Pillar Two based on the latest guidance and law changes of each jurisdiction in which it operates, to ensure compliance. ", "dimensions": { "concept": "ifrs-full:DisclosureOfKnownOrReasonablyEstimableInformationAboutExposureToPillarTwoIncomeTaxesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-668": { "value": "Deferred tax assets and liabilities are offset where there is a legally enforceable right of offset and there is an intention to net settle the balances. After taking these offsets into account, the net position of \u00a314.1m liability (2025: \u00a316.4m liability) is presented as a \u00a322.9m deferred tax asset (2025: \u00a322.4m asset) and a \u00a337.0m deferred tax liability (2025: \u00a338.8m liability) in the Consolidated balance sheet. Where deferred tax assets are recognised, the Directors are of the opinion, based on recent and forecast trading, that the level of profits in current and future years make it more likely than not that these assets will be recovered. Deferred tax balances at the end of the year were:
2026
2025
Assets Liabilities Net Assets Liabilities Net
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Property, plant and equipment
1,023
(35,336)
(34,313)
574
(33,086)
(32,512)
Intangible assets
\u2013
(5,071)
(5,071)
\u2013
(4,655)
(4,655)
Intragroup trading (inventories)
20,470
\u2013
20,470
16,262
\u2013
16,262
Intragroup trading (fixed assets)
1,143
\u2013
1,143
1,12 9
\u2013
1,129
Defined benefit pension schemes
5,671
(2,345)
3,326
6,128
(2,380)
3,748
Reimbursement right
\u2013
(4,224)
(4,224)
\u2013
(3,744)
(3,744)
Derivatives
\u2013
(2,036)
(2,036)
\u2013
(5,088)
(5,088)
Tax losses
1,156
\u2013
1,156
1,545
\u2013
1,545
Other
7,110
(1,653)
5,457
7,66 3
(700)
6,963
Balance at the end of the year
36,573
(50,665)
(14,092)
33,301
(49,653)
(16,352)
Other deferred tax assets include temporary differences relating to inventory provisions totalling \u00a32.4m (2025: \u00a32.6m), other provisions (including bad debt provisions) of \u00a31.2m (2025: \u00a30.6m), and employee benefits relating to Renishaw plc \u00a30.6m (2025: \u00a31.0m) and Renishaw KK of \u00a3nil (2025: \u00a30.7m), with the remaining balance relating to several other smaller temporary differences. The movements in the deferred tax balance during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
(16,352)
(13,233)
Movements in relation to property, plant and equipment
(1,801)
(3,115)
Movements in relation to intangible assets
(416)
(588)
Movements in relation to intragroup trading (inventories)
4,208
1,115
Movements in relation to intragroup trading (fixed assets)
14
28
Movements in relation to defined benefit pension scheme assets/liabilities/reimbursement right
713
146
Movements in relation to tax losses
(389)
(278)
Movements in relation to other
(1,596)
1,718
Movements in the Consolidated income statement
733
(974)
Movements in relation to the cash flow hedging reserve
3,052
(1,451)
Movements in relation to the defined benefit pension scheme assets/liabilities/reimbursement right
(1,615)
(374)
Movements in the Consolidated statement of comprehensive income and expense
1,437
(1,825)
Currency adjustment
90
(320)
Balance at the end of the year
(14,092)
(16,352)
Deferred tax assets of \u00a31.2m (2025: \u00a31.5m) in respect of losses are recognised where it is considered likely that the business will generate sufficient future taxable profits. Deferred tax assets have not been recognised in respect of tax losses carried forward of \u00a35.5m (2025: \u00a35.0m), due to uncertainty over their offset against future taxable profits and therefore their recoverability. These unrecognised losses are held by Group companies in Brazil, the UAE and the USA, where there is no time limitation on their utilisation. In determining profit forecasts for each Group company, the key variable is the revenue forecast, which has been estimated using consistently applied external and internal data sources. Sensitivity analysis indicates that a reduction of 5% to relevant revenue forecasts would result in an impairment to deferred tax assets recognised in respect of losses and intragroup trading (inventories) of around \u00a3nil. An increase of 5% to relevant revenue forecasts would result in additions to deferred tax assets in respect of tax losses not recognised of around \u00a30.3m. It is likely that the majority of unremitted earnings of overseas subsidiaries would qualify for the UK dividend exemption. However, \u00a388.0m (2025: \u00a373.7m) of those earnings may still result in a tax liability principally as a result of withholding taxes levied by the overseas jurisdictions in which those subsidiaries operate. These tax liabilities are not expected to exceed \u00a36.0m (2025: \u00a35.2m), of which \u00a30.5m (2025: \u00a3nil) has been provided on the basis that the Group expects to remit these amounts.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-649": { "value": "Deferred tax assets and liabilities are offset where there is a legally enforceable right of offset and there is an intention to net settle the balances. After taking these offsets into account, the net position of \u00a314.1m liability (2025: \u00a316.4m liability) is presented as a \u00a322.9m deferred tax asset (2025: \u00a322.4m asset) and a \u00a337.0m deferred tax liability (2025: \u00a338.8m liability) in the Consolidated balance sheet. Where deferred tax assets are recognised, the Directors are of the opinion, based on recent and forecast trading, that the level of profits in current and future years make it more likely than not that these assets will be recovered. Deferred tax balances at the end of the year were:
2026
2025
Assets Liabilities Net Assets Liabilities Net
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Property, plant and equipment
1,023
(35,336)
(34,313)
574
(33,086)
(32,512)
Intangible assets
\u2013
(5,071)
(5,071)
\u2013
(4,655)
(4,655)
Intragroup trading (inventories)
20,470
\u2013
20,470
16,262
\u2013
16,262
Intragroup trading (fixed assets)
1,143
\u2013
1,143
1,12 9
\u2013
1,129
Defined benefit pension schemes
5,671
(2,345)
3,326
6,128
(2,380)
3,748
Reimbursement right
\u2013
(4,224)
(4,224)
\u2013
(3,744)
(3,744)
Derivatives
\u2013
(2,036)
(2,036)
\u2013
(5,088)
(5,088)
Tax losses
1,156
\u2013
1,156
1,545
\u2013
1,545
Other
7,110
(1,653)
5,457
7,66 3
(700)
6,963
Balance at the end of the year
36,573
(50,665)
(14,092)
33,301
(49,653)
(16,352)
Other deferred tax assets include temporary differences relating to inventory provisions totalling \u00a32.4m (2025: \u00a32.6m), other provisions (including bad debt provisions) of \u00a31.2m (2025: \u00a30.6m), and employee benefits relating to Renishaw plc \u00a30.6m (2025: \u00a31.0m) and Renishaw KK of \u00a3nil (2025: \u00a30.7m), with the remaining balance relating to several other smaller temporary differences. The movements in the deferred tax balance during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
(16,352)
(13,233)
Movements in relation to property, plant and equipment
(1,801)
(3,115)
Movements in relation to intangible assets
(416)
(588)
Movements in relation to intragroup trading (inventories)
4,208
1,115
Movements in relation to intragroup trading (fixed assets)
14
28
Movements in relation to defined benefit pension scheme assets/liabilities/reimbursement right
713
146
Movements in relation to tax losses
(389)
(278)
Movements in relation to other
(1,596)
1,718
Movements in the Consolidated income statement
733
(974)
Movements in relation to the cash flow hedging reserve
3,052
(1,451)
Movements in relation to the defined benefit pension scheme assets/liabilities/reimbursement right
(1,615)
(374)
Movements in the Consolidated statement of comprehensive income and expense
1,437
(1,825)
Currency adjustment
90
(320)
Balance at the end of the year
(14,092)
(16,352)
Deferred tax assets of \u00a31.2m (2025: \u00a31.5m) in respect of losses are recognised where it is considered likely that the business will generate sufficient future taxable profits. Deferred tax assets have not been recognised in respect of tax losses carried forward of \u00a35.5m (2025: \u00a35.0m), due to uncertainty over their offset against future taxable profits and therefore their recoverability. These unrecognised losses are held by Group companies in Brazil, the UAE and the USA, where there is no time limitation on their utilisation. In determining profit forecasts for each Group company, the key variable is the revenue forecast, which has been estimated using consistently applied external and internal data sources. Sensitivity analysis indicates that a reduction of 5% to relevant revenue forecasts would result in an impairment to deferred tax assets recognised in respect of losses and intragroup trading (inventories) of around \u00a3nil. An increase of 5% to relevant revenue forecasts would result in additions to deferred tax assets in respect of tax losses not recognised of around \u00a30.3m. It is likely that the majority of unremitted earnings of overseas subsidiaries would qualify for the UK dividend exemption. However, \u00a388.0m (2025: \u00a373.7m) of those earnings may still result in a tax liability principally as a result of withholding taxes levied by the overseas jurisdictions in which those subsidiaries operate. These tax liabilities are not expected to exceed \u00a36.0m (2025: \u00a35.2m), of which \u00a30.5m (2025: \u00a3nil) has been provided on the basis that the Group expects to remit these amounts.", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-624": { "value": "Deferred tax assets and liabilities are offset where there is a legally enforceable right of offset and there is an intention to net settle the balances. After taking these offsets into account, the net position of \u00a314.1m liability (2025: \u00a316.4m liability) is presented as a \u00a322.9m deferred tax asset (2025: \u00a322.4m asset) and a \u00a337.0m deferred tax liability (2025: \u00a338.8m liability) in the Consolidated balance sheet. Where deferred tax assets are recognised, the Directors are of the opinion, based on recent and forecast trading, that the level of profits in current and future years make it more likely than not that these assets will be recovered. Deferred tax balances at the end of the year were:
2026
2025
Assets Liabilities Net Assets Liabilities Net
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Property, plant and equipment
1,023
(35,336)
(34,313)
574
(33,086)
(32,512)
Intangible assets
\u2013
(5,071)
(5,071)
\u2013
(4,655)
(4,655)
Intragroup trading (inventories)
20,470
\u2013
20,470
16,262
\u2013
16,262
Intragroup trading (fixed assets)
1,143
\u2013
1,143
1,12 9
\u2013
1,129
Defined benefit pension schemes
5,671
(2,345)
3,326
6,128
(2,380)
3,748
Reimbursement right
\u2013
(4,224)
(4,224)
\u2013
(3,744)
(3,744)
Derivatives
\u2013
(2,036)
(2,036)
\u2013
(5,088)
(5,088)
Tax losses
1,156
\u2013
1,156
1,545
\u2013
1,545
Other
7,110
(1,653)
5,457
7,66 3
(700)
6,963
Balance at the end of the year
36,573
(50,665)
(14,092)
33,301
(49,653)
(16,352)
Other deferred tax assets include temporary differences relating to inventory provisions totalling \u00a32.4m (2025: \u00a32.6m), other provisions (including bad debt provisions) of \u00a31.2m (2025: \u00a30.6m), and employee benefits relating to Renishaw plc \u00a30.6m (2025: \u00a31.0m) and Renishaw KK of \u00a3nil (2025: \u00a30.7m), with the remaining balance relating to several other smaller temporary differences. The movements in the deferred tax balance during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
(16,352)
(13,233)
Movements in relation to property, plant and equipment
(1,801)
(3,115)
Movements in relation to intangible assets
(416)
(588)
Movements in relation to intragroup trading (inventories)
4,208
1,115
Movements in relation to intragroup trading (fixed assets)
14
28
Movements in relation to defined benefit pension scheme assets/liabilities/reimbursement right
713
146
Movements in relation to tax losses
(389)
(278)
Movements in relation to other
(1,596)
1,718
Movements in the Consolidated income statement
733
(974)
Movements in relation to the cash flow hedging reserve
3,052
(1,451)
Movements in relation to the defined benefit pension scheme assets/liabilities/reimbursement right
(1,615)
(374)
Movements in the Consolidated statement of comprehensive income and expense
1,437
(1,825)
Currency adjustment
90
(320)
Balance at the end of the year
(14,092)
(16,352)
Deferred tax assets of \u00a31.2m (2025: \u00a31.5m) in respect of losses are recognised where it is considered likely that the business will generate sufficient future taxable profits. Deferred tax assets have not been recognised in respect of tax losses carried forward of \u00a35.5m (2025: \u00a35.0m), due to uncertainty over their offset against future taxable profits and therefore their recoverability. These unrecognised losses are held by Group companies in Brazil, the UAE and the USA, where there is no time limitation on their utilisation. In determining profit forecasts for each Group company, the key variable is the revenue forecast, which has been estimated using consistently applied external and internal data sources. Sensitivity analysis indicates that a reduction of 5% to relevant revenue forecasts would result in an impairment to deferred tax assets recognised in respect of losses and intragroup trading (inventories) of around \u00a3nil. An increase of 5% to relevant revenue forecasts would result in additions to deferred tax assets in respect of tax losses not recognised of around \u00a30.3m. It is likely that the majority of unremitted earnings of overseas subsidiaries would qualify for the UK dividend exemption. However, \u00a388.0m (2025: \u00a373.7m) of those earnings may still result in a tax liability principally as a result of withholding taxes levied by the overseas jurisdictions in which those subsidiaries operate. These tax liabilities are not expected to exceed \u00a36.0m (2025: \u00a35.2m), of which \u00a30.5m (2025: \u00a3nil) has been provided on the basis that the Group expects to remit these amounts.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-594": { "value": "
8. Earnings per share
Basic earnings per share is the amount of profit generated in a financial year attributable to equity shareholders,
divided by the weighted average number of shares in issue during the year.
2026
2025
Statutory profit after tax attributable to shareholders (\u00a3\u2019000)
118,9 60
83,757
Number of shares (72,788,543 allotted, called-up and fully paid ordinary shares)
72 ,757,446
72,734,797
Basic earnings per share
163.5p
115.2p
Diluted earnings per share
163.5p
115.2p
The number of shares excludes 31,097 (2025: 53,746) shares held by the Employee Benefit Trust (EBT). On this basis, earnings per
share (basic and diluted) is calculated as 163.5 pence (2025: 115.2 pence).
There is no difference between the weighted average earnings per share and the basic and diluted earnings per share. For the
calculation of adjusted earnings per share see Note 29.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-593": { "value": "9. Property, plant and equipment The Group makes significant investments in distribution and manufacturing infrastructure. During the year we have invested in our capital equipment to support manufacturing output and the rapid growth in our order book. Accounting policy Freehold land is not depreciated. Other assets are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is provided to write off the cost of assets less their estimated residual value on a straight-line basis over their estimated useful economic lives as follows: freehold buildings, 50 years; building infrastructure, 10 to 50 years; plant and equipment, 3 to 25 years; and vehicles, 3 to 4 years.
Freehold Assets in the
land and Plant and Motor course of
buildings equipment vehicles construction Total
Year ended 30 June 2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Cost
At 1 July 2025
274,628
309,054
5,962
34,539
624,183
Additions
4,088
23,492
580
10,182
38,342
Acquisition of a subsidiary
1,466
289
51
\u2013
1,806
Transfers
24,892
7,175
\u2013
(32,067)
\u2013
Transfers to Investment properties
(14,090)
(453)
\u2013
\u2013
(14,543)
Disposals
(1,735)
(31,057)
(1,187)
\u2013
(33,979)
Currency adjustment
411
1,039
62
\u2013
1,512
At 30 June 2026
289,660
309,539
5,468
12,654
617, 321
Depreciation
At 1 July 2025
53,790
227,715
4,391
\u2013
285,896
Charge for the year
5,463
17,5 63
446
\u2013
23,472
Acquisition of a subsidiary
134
276
38
\u2013
448
Impairment
\u2013
1,500
\u2013
\u2013
1,500
Transfers to Investment properties
(2,692)
(322)
\u2013
\u2013
(3,014)
Disposals
(170)
(28,818)
(999)
\u2013
(29,987)
Currency adjustment
369
668
22
\u2013
1,059
At 30 June 2026
56,894
218,582
3,898
\u2013
279,374
Net book value
At 30 June 2026
232,766
90,957
1,570
12,654
337,947
At 30 June 2025
220,838
81,339
1,571
34,539
338,287
Loss on disposals of Property, plant and equipment amounted to \u00a30.1m (2025: \u00a31.1m profit). The Group has recognised an impairment of \u00a31.5m (2025: \u00a31.0m). This year\u2019s charge relates to tangible assets used in producing a new encoder product following a reprioritisation of resource, resulting from the significant increase in demand for our other encoder products. Additions to assets in the course of construction comprise \u00a37.9m (2025: \u00a311.2m) for land and buildings and \u00a32.3m (2025: \u00a34.2m) for plant and equipment. At 30 June 2026, properties with a net book value of \u00a3nil (2025: \u00a348.7m) were subject to a fixed charge to secure the UK defined benefit pension scheme liabilities (see Note 23 for further information on the release of the charges). Transfers to investment properties of net book value \u00a311.5m (2025: \u00a31.8m) were made during the year (see Note 11).
Freehold Assets in the
land and Plant and Motor course of
buildings equipment vehicles construction Total
Year ended 30 June 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Cost
At 1 July 2024
255,536
278,189
6,099
56,593
596,417
Additions
6,374
23,258
1,220
15,421
46,273
Transfers
19,032
18,443
\u2013
(37,475)
\u2013
Transfers to Investment properties
(2,795)
(597)
\u2013
\u2013
(3,392)
Disposals
(725)
(7,819)
(1,206)
\u2013
(9,750)
Currency adjustment
(2,794)
(2,420)
(151)
\u2013
(5,365)
At 30 June 2025
274,628
309,054
5,962
34,539
624,183
Depreciation
At 1 July 2024
49,460
216,838
5,079
\u2013
271,377
Charge for the year
5,275
17,497
470
\u2013
23,242
Impairment
989
\u2013
\u2013
\u2013
989
Transfers to Investment properties
(1,179)
(439)
\u2013
\u2013
(1,618)
Disposals
(270)
(4,619)
(1,057)
\u2013
(5,946)
Currency adjustment
(485)
(1,562)
(101)
\u2013
(2,148)
At 30 June 2025
53,790
227,715
4,391
\u2013
285,896
Net book value
At 30 June 2025
220,838
81,339
1,571
34,539
338,287
At 30 June 2024
206,076
61,351
1,020
56,593
325,040
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-685": { "value": "Accounting policy Freehold land is not depreciated. Other assets are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is provided to write off the cost of assets less their estimated residual value on a straight-line basis over their estimated useful economic lives as follows: freehold buildings, 50 years; building infrastructure, 10 to 50 years; plant and equipment, 3 to 25 years; and vehicles, 3 to 4 years. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-673": { "value": "Accounting policy Freehold land is not depreciated. Other assets are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is provided to write off the cost of assets less their estimated residual value on a straight-line basis over their estimated useful economic lives as follows: freehold buildings, 50 years; building infrastructure, 10 to 50 years; plant and equipment, 3 to 25 years; and vehicles, 3 to 4 years. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-625": { "value": "10. Right-of-use assets The Group leases distribution properties, plant and equipment, and cars from third parties and recognises an associated right-of-use asset where we are afforded control and economic benefit from the use of the asset. Accounting policy At the commencement date of a lease arrangement the Group recognises a right-of-use asset for the leased item and a lease liability for any payments due. Right-of-use assets are initially measured at cost, being the present value of the lease liability plus any initial costs incurred in entering the lease and less any incentives received. See Note 21 for further detail on lease liabilities. Right-of-use assets are subsequently depreciated on a straight-line basis from the commencement date to the earlier of the end of the useful life or the end of the lease term.
Leasehold Plant and Motor
property equipment vehicles Total
Year ended 30 June 2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Net book value
At 1 July 2025
8,653
74
3,491
12,218
Additions
564
7
2,870
3,441
Depreciation
(2,316)
(39)
(2,642)
(4,997)
Currency adjustment
256
1
47
304
At 30 June 2026
7,157
43
3,766
10,966
Leasehold Plant and Motor
property equipment vehicles Total
Year ended 30 June 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Net book value
At 1 July 2024
9,899
66
4,781
14,746
Additions
1,746
49
841
2,636
Reductions
\u2013
\u2013
(12)
(12)
Depreciation
(2,541)
(43)
(2,049)
(4,633)
Currency adjustment
(451)
2
(70)
(519)
At 30 June 2025
8,653
74
3,491
12,218
", "dimensions": { "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-595": { "value": "10. Right-of-use assets The Group leases distribution properties, plant and equipment, and cars from third parties and recognises an associated right-of-use asset where we are afforded control and economic benefit from the use of the asset. Accounting policy At the commencement date of a lease arrangement the Group recognises a right-of-use asset for the leased item and a lease liability for any payments due. Right-of-use assets are initially measured at cost, being the present value of the lease liability plus any initial costs incurred in entering the lease and less any incentives received. See Note 21 for further detail on lease liabilities. Right-of-use assets are subsequently depreciated on a straight-line basis from the commencement date to the earlier of the end of the useful life or the end of the lease term.
Leasehold Plant and Motor
property equipment vehicles Total
Year ended 30 June 2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Net book value
At 1 July 2025
8,653
74
3,491
12,218
Additions
564
7
2,870
3,441
Depreciation
(2,316)
(39)
(2,642)
(4,997)
Currency adjustment
256
1
47
304
At 30 June 2026
7,157
43
3,766
10,966
Leasehold Plant and Motor
property equipment vehicles Total
Year ended 30 June 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Net book value
At 1 July 2024
9,899
66
4,781
14,746
Additions
1,746
49
841
2,636
Reductions
\u2013
\u2013
(12)
(12)
Depreciation
(2,541)
(43)
(2,049)
(4,633)
Currency adjustment
(451)
2
(70)
(519)
At 30 June 2025
8,653
74
3,491
12,218
14. Leases (as lessor) The Group acts as a lessor for Renishaw-manufactured equipment on finance and operating lease arrangements. This is mainly for high-value capital equipment such as our additive manufacturing machines. Accounting policy Where the Group transfers the risks and rewards of ownership of lease assets to a third party, the Group recognises a receivable in the amount of the net investment in the lease. The lease receivable is subsequently reduced by the principal received, while an interest component is recognised as financial income in the Consolidated income statement. Standard contract terms are up to five years and there is a nominal residual value receivable at the end of the contract. Where the Group retains the risks and rewards of ownership of lease assets, it continues to recognise the leased asset in Property, plant and equipment. Income from operating leases is recognised on a straight-line basis over the lease term and recognised as revenue, rather than other revenue, as such income is not material. Operating leases are on one to five year terms. The total future lease payments are split between the principal and interest amounts below:
2026
2025
Gross Net Gross Net
investment Interest investment investment Interest investment
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Receivable in less than one year
8,253
1,066
7,187
6,027
832
5,19 5
Receivable between one and two years
7,812
951
6,861
5,416
572
4,844
Receivable between two and three years
3,689
271
3,418
4,120
317
3,803
Receivable between three and four years
417
16
401
2,669
154
2,515
Receivable between four and five years
87
3
84
803
15
788
Total future minimum lease payments receivable
20,258
2,307
17,951
19,035
1,890
17,145
Finance lease receivables are presented as \u00a310.8m (2025: \u00a311.9m) non-current assets and \u00a37.2m (2025: \u00a35.2m) current assets in the Consolidated balance sheet. The total of future minimum lease payments receivable under non-cancellable operating leases were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Receivable in less than one year
1,508
1,13 8
Receivable in more than one year
2,580
1,323
Total future minimum lease payments receivable
4,088
2,461
During the year, \u00a31.3m (2025: \u00a31.4m) of operating lease income was recognised in revenue. 21. Leases (as lessee) The Group leases distribution properties and cars from third parties and recognises an associated lease liability for the total present value of payments to which the lease contracts commit us to. Accounting policy At the commencement date of a lease arrangement the Group recognises a right-of-use asset for the leased item and a lease liability for the value of lease payments to be made over the lease term. Lease liabilities are initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the incremental borrowing rate of the applicable entity. The lease liability is subsequently measured at amortised cost using the effective interest method. It is remeasured if there is a change in future lease payments arising from a change in an index or rate (such as an inflation-linked increase), or if there is a change in the Group\u2019s assessment of whether it will exercise an extension or termination option. When this happens, there is a corresponding adjustment to the right-of-use asset. Where the Group enters into leases with a lease term of 12-months or less, these are treated as \u2018short-term\u2019 leases and are recognised on a straight-line basis as an expense in the Consolidated income statement. The same treatment applies to low-value assets, which are typically IT equipment and office equipment. Undiscounted future lease liabilities are analysed as below:
Leasehold Plant and Motor
property equipment vehicles Total
2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Due in less than one year
2,431
18
2,259
4,708
Due between one and two years
1,913
13
1,218
3,144
Due between two and three years
1,220
11
495
1,726
Due between three and four years
219
4
159
382
Due between four and five years
104
\u2013
6
110
Due in more than five years
4,275
\u2013
\u2013
4,275
Total future minimum lease payments payable
10,162
46
4,137
14,345
Effect of discounting
(2,611)
(2)
(214)
(2,827)
Lease liabilities
7,5 51
44
3,923
11,518
Leasehold Plant and Motor
property equipment vehicles Total
2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Due in less than one year
2,490
34
1,985
4,509
Due between one and two years
2,110
18
1,303
3,431
Due between two and three years
1,667
12
501
2,180
Due between three and four years
1,135
11
80
1,226
Due between four and five years
182
4
2
188
Due in more than five years
4,358
\u2013
\u2013
4,358
Total future minimum lease payments payable
11,942
79
3,871
15,892
Effect of discounting
(2,916)
(4)
(211)
(3,131)
Lease liabilities
9,026
75
3,660
12,761
Lease liabilities are also presented as a \u00a34.3m (2025: \u00a34.0m) current liability and a \u00a37.2m (2025: \u00a38.8m) non-current liability in the Consolidated balance sheet. Amounts recognised in the Consolidated income statement relating to leases were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Depreciation of right-of-use assets
4,997
4,633
Interest expense on lease liabilities
617
685
Expenses relating to short-term and low-value leases
76
395
Total expense recognised in the Consolidated income statement
5,690
5,713
Total cash outflows for leases
5,653
5,364
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-674": { "value": "Accounting policy At the commencement date of a lease arrangement the Group recognises a right-of-use asset for the leased item and a lease liability for any payments due. Right-of-use assets are initially measured at cost, being the present value of the lease liability plus any initial costs incurred in entering the lease and less any incentives received. See Note 21 for further detail on lease liabilities. Right-of-use assets are subsequently depreciated on a straight-line basis from the commencement date to the earlier of the end of the useful life or the end of the lease term. Accounting policy Where the Group transfers the risks and rewards of ownership of lease assets to a third party, the Group recognises a receivable in the amount of the net investment in the lease. The lease receivable is subsequently reduced by the principal received, while an interest component is recognised as financial income in the Consolidated income statement. Standard contract terms are up to five years and there is a nominal residual value receivable at the end of the contract. Where the Group retains the risks and rewards of ownership of lease assets, it continues to recognise the leased asset in Property, plant and equipment. Income from operating leases is recognised on a straight-line basis over the lease term and recognised as revenue, rather than other revenue, as such income is not material. Operating leases are on one to five year terms. Accounting policy At the commencement date of a lease arrangement the Group recognises a right-of-use asset for the leased item and a lease liability for the value of lease payments to be made over the lease term. Lease liabilities are initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the incremental borrowing rate of the applicable entity. The lease liability is subsequently measured at amortised cost using the effective interest method. It is remeasured if there is a change in future lease payments arising from a change in an index or rate (such as an inflation-linked increase), or if there is a change in the Group\u2019s assessment of whether it will exercise an extension or termination option. When this happens, there is a corresponding adjustment to the right-of-use asset. Where the Group enters into leases with a lease term of 12-months or less, these are treated as \u2018short-term\u2019 leases and are recognised on a straight-line basis as an expense in the Consolidated income statement. The same treatment applies to low-value assets, which are typically IT equipment and office equipment. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-596": { "value": "11. Investment properties The Group\u2019s investment properties consist of properties in India, Ireland, Slovenia, Spain, Switzerland and the UK, which are occupied by rent-paying third parties. During the year, we have transferred properties from Property, plant and equipment to Investment properties following a change in use in Slovenia, Spain and the UK. Accounting policy Where property owned by the Group is held to earn rentals or for long-term capital growth it is recognised as investment property. Where a property is part-occupied by the Group, portions of the property are recognised as investment property if they meet the above description and if these portions could be sold separately and reliably measured. If the portions could not be sold separately, the property is recognised as an investment property only if a significant proportion is held for rental or appreciation purposes. The Group has elected to value investment properties on a cost basis, initially comprising of the purchase price and any directly attributable expenditure. Depreciation is provided to write off the cost of assets on a straight-line basis over their estimated useful economic lives, being 50 years. Amounts relating to freehold land are not depreciated.
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Cost
Balance at the beginning of the year
15,211
12,103
Transfers from Property, plant and equipment
14,543
3,392
Acquisition of a subsidiary
350
\u2013
Currency adjustment
(109)
(284)
Balance at the end of the year
29,995
15,211
Depreciation
Balance at the beginning of the year
3,645
1,818
Charge for the year
247
193
Transfers from Property, plant and equipment
3,014
1,618
Impairment
3,503
\u2013
Currency adjustment
3
16
Balance at the end of the year
10,412
3,645
Net book value
19,583
11,566
The Group has recognised impairments of \u00a33.5m (2025: \u00a3nil) following a market value assessment of properties in Slovenia and the UK. The Group has no restrictions on the realisability of its investment properties and no contractual obligations to purchase, construct or develop investment properties. Amounts recognised in the Consolidated income statement relating to investment properties:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Rental income
1,249
945
Direct operating expenses (including repairs and maintenance)
(334)
(218)
Profit
915
727
The fair value of the Group\u2019s investment properties totalled \u00a327.8m at 30 June 2026 (2025: \u00a318.4m). Fair values of each investment property have been determined within the last three years by independent valuers who hold recognised and relevant professional qualifications and have recent experience in the location and category of each investment property being valued. These valuations have been assessed to be materially appropriate at 30 June 2026. ", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-675": { "value": "Accounting policy Where property owned by the Group is held to earn rentals or for long-term capital growth it is recognised as investment property. Where a property is part-occupied by the Group, portions of the property are recognised as investment property if they meet the above description and if these portions could be sold separately and reliably measured. If the portions could not be sold separately, the property is recognised as an investment property only if a significant proportion is held for rental or appreciation purposes. The Group has elected to value investment properties on a cost basis, initially comprising of the purchase price and any directly attributable expenditure. Depreciation is provided to write off the cost of assets on a straight-line basis over their estimated useful economic lives, being 50 years. Amounts relating to freehold land are not depreciated. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-650": { "value": "12. Intangible assets Our Consolidated balance sheet contains significant intangible assets, mainly goodwill (which arises when we acquire a business and pay a higher amount than the fair value of its net assets) and capitalised development costs. We make significant investments in the development of new products, a key part of our business model, and some of these costs are initially capitalised and then written off over the lifetime of future sales of that product. Accounting policy Goodwill arising on acquisition represents the difference between the cost of the acquisition and the fair value of the net identifiable assets acquired, net of deferred tax. Identifiable intangibles are those which can be sold separately or which arise from legal rights regardless of whether those rights are separable. Goodwill is stated at cost less any accumulated impairment losses. It is not amortised but is tested annually for impairment or earlier if there are any indications of impairment. The annual impairment review involves comparing the carrying amount to the estimated recoverable amount and recognising an impairment loss if the recoverable amount is lower. Impairment losses are recognised in the Consolidated income statement. Intangible assets such as customer lists, patents, trademarks, know-how and intellectual property that are acquired by the Group are stated at cost less amortisation and impairment losses. Amortisation is charged to the Consolidated income statement on a straight-line basis over the estimated useful lives of the intangible assets. The estimated useful lives of the intangible assets included in the Consolidated balance sheet reflect the benefit derived by the Group and vary from five to 10 years. Expenditure on research activities is recognised in the Consolidated income statement as an expense as incurred. Expenditure on development activities is capitalised if: the product or process is technically and commercially feasible; the Group intends and has the technical ability and sufficient resources to complete development; future economic benefits are probable; and the Group can measure reliably the expenditure attributable to the intangible asset during its development. Development activities involve a plan or design for the production of new or substantially improved products or processes. The expenditure capitalised includes the cost of materials, direct labour and an appropriate proportion of overheads. Other development expenditure is recognised in the Consolidated income statement as an expense as incurred. Capitalised development expenditure is amortised over the useful economic life appropriate to each product or process, ranging from five to 10 years, and is stated at cost less accumulated amortisation and less accumulated impairment losses. Amortisation commences when a product or process is available for use as intended by management. Capitalised development expenditure is removed from the balance sheet 10 years after being fully amortised. All non-current assets are tested for impairment whenever there is an indication that their carrying value may be impaired. An impairment loss is recognised in the Consolidated income statement to the extent that an asset\u2019s carrying value exceeds its recoverable amount, which represents the higher of the asset\u2019s fair value less costs to sell and its value-in-use. An asset\u2019s value-in-use represents the present value of the future cash flows expected to be derived from the asset or from the cash- generating unit to which it relates. The present value is calculated using a discount rate that reflects the current market assessment of the time value of money and the risks specific to the asset concerned. Goodwill and capitalised development costs are subject to an annual impairment test. Key judgement \u2013 Whether a project meets the criteria for capitalisation Product development costs are capitalised once a project has reached a certain stage of development, being the point at which the product has passed testing to demonstrate it meets the technical specifications of the project and it satisfies all applicable regulations. Judgement is required to assess whether the new product development has reached the appropriate point for capitalisation of costs to begin. These costs are subsequently amortised over their useful economic life once ready for use. If a product becomes obsolete, the accumulated capitalised development costs would need to be immediately written off in the Consolidated income statement. Key estimate \u2013 Estimates of future cash flows used for impairment testing Determining whether capitalised development costs are impaired requires an estimation of the value-in-use of the project. To calculate the value-in-use we need to estimate the future cash flows of the project and select the appropriate discount rate for each project.
Internally Intellectual
generated property and
development Software other intangible
Goodwill costs licences assets Total
Year ended 30 June 2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Cost
At 1 July 2025
19,882
189,572
12,505
4,879
226,838
Additions
1,095
9,896
7
43
11,041
Disposals
\u2013
(19,038)
(3,637)
\u2013
(22,675)
Currency adjustment
278
\u2013
(40)
6
244
At 30 June 2026
21,255
180,430
8,835
4,928
215,448
Amortisation
At 1 July 2025
9,028
152,407
11,956
2,897
176,288
Charge for the year
\u2013
4,455
179
215
4,849
Impairment
\u2013
3,804
\u2013
\u2013
3,804
Disposals
\u2013
(18,122)
(3,536)
\u2013
(21,658)
Currency adjustment
\u2013
\u2013
(41)
(18)
(59)
At 30 June 2026
9,028
142,544
8,558
3,094
163,224
Net book value
At 30 June 2026
12,227
37,886
277
1,834
52,224
At 30 June 2025
10,854
37,165
549
1,982
50,550
Internally Intellectual
generated property and other
development Software intangible
Goodwill costs licences assets Total
Year ended 30 June 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Cost
At 1 July 2024
20,258
187,941
12,197
4,864
225,260
Additions
\u2013
9,999
286
\u2013
10,285
Disposals
\u2013
(8,368)
\u2013
\u2013
(8,368)
Currency adjustment
(376)
\u2013
22
15
(339)
At 30 June 2025
19,882
189,572
12,505
4,879
226,838
Amortisation
At 1 July 2024
9,028
154,531
11,751
2,607
177,917
Charge for the year
\u2013
4,426
191
254
4,871
Impairment
\u2013
1,818
\u2013
\u2013
1,818
Disposals
\u2013
(8,368)
\u2013
\u2013
(8,368)
Currency adjustment
\u2013
\u2013
14
36
50
At 30 June 2025
9,028
152,407
11,956
2,897
176,288
Net book value
At 30 June 2025
10,854
37,165
549
1,982
50,550
At 30 June 2024
11,230
33,410
446
2,257
47,3 4 3
Goodwill Goodwill has arisen on the acquisition of several businesses and has an indeterminable useful life. It is therefore not amortised but is instead tested for impairment annually and at any point during the year when an indicator of impairment exists. During the year, the Group acquired the remaining 30% of Metrology Software Products Limited (MSP) increasing its ownership percentage to 100%. The acquisition resulted in goodwill of \u00a31.1m being recognised (see Note 30 for more information on the business combination). In FY2026, the Group has reorganised into three new segments (see Note 2). In accordance with IAS 36.87, goodwill has been reallocated to the revised cash generating units (CGUs) that are expected to benefit from the business combination in which the goodwill arose. The CGUs used for goodwill impairment testing have been reallocated to the product lines, namely Industrial Metrology (IM), Position Measurement (PM), Additive manufacturing (AM), Spectroscopy (SPD) and Neurological (NPD), as set out below. The reallocation was performed using a relative value approach, consistent with IAS 36. The product lines represent the lowest level at which goodwill is monitored for internal management purposes and are not larger than our segments before aggregation. The reallocation of goodwill is not a change in accounting policy under IAS 8, with no retrospective impairment test performed. The analysis of goodwill according to CGU is:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Industrial Metrology (IM)
10,008
n/a
Neurological (NPD)
2,219
n/a
Total goodwill
12,227
10,854
Goodwill has arisen principally on the acquisitions of Renishaw Fixturing Solutions, LLC (IM), itp GmbH (IM), Renishaw Mayfield SARL (NPD) and Metrology Software Products Limited (IM). The recoverable amounts of acquired goodwill are based on value-in-use calculations. These calculations use cash flow projections based on the financial business plans approved by management for the next five financial years. The cash flows beyond this forecast are extrapolated to perpetuity using a nil growth rate on a prudent basis, to reflect the uncertainties over forecasting beyond five years. The following pre-tax discount rates have been used in discounting the projected cash flows:
2026 2025
2026 Long-term 2025 Long-term
CGU Discount rate growth rate Discount rate growth rate
Industrial Metrology (IM)
15.8%
0.0%
n/a
n/a
Neurological (NPD)
22.4%
0.0%
n/a
n/a
The Group\u2019s post-tax weighted average cost of capital, calculated at 30 June 2026, is 12.1% (2025: 11.6%). Pre-tax discount rates for the IM CGU are calculated from this basis, given that they are aligned with the wider Group\u2019s industries, markets and processes. The NPD CGU has a higher risk weighting, reflecting the less mature nature of this product group. CGU specific five-year business plans have been used in determining cash flow projections. Within these plans, revenue forecasts are calculated with reference to external market data, past performance, and new product launches, consistent with revenue forecasts across the Group. Production costs, engineering costs, distribution costs and administrative expenses are calculated based on management\u2019s best estimates of what is required to support revenue growth and new product development. Estimates of capital expenditure and working capital requirements are also included in the cash flow projections. The key estimate within these business plans is the forecast revenue growth, given that the cost bases of the businesses can be flexed in line with revenue performance. Given the average revenue growth assumptions included in the five-year business plans, management\u2019s sensitivity analysis involves modelling a reduction in the forecast cash flows utilised in those business plans and therefore into perpetuity. For there to be an impairment in the IM or NPD CGUs, the pre-tax discount rate would need to increase to at least 727% and 40% respectively, or there would need to be a reduction to forecast cash flows of 98% and 50% respectively. Internally generated development costs The key assumption in determining the value-in-use for internally generated development costs is the forecast unit sales over the useful economic life, which is determined by management using their knowledge and experience with similar products and the sales history of products already available in the market. Resulting cash flow projections over five to 10 years, the periods over which product demand forecasts can be reasonably predicted and internally generated development costs are written off, are discounted using pre-tax discount rates, which are calculated from the Group post-tax weighted average cost of capital of 12.1% (2025: 11.6%). There were impairments of internally generated development costs in the year of \u00a33.8m (2025: \u00a31.8m). This includes a \u00a33.7m impairment of a new encoder product following a reprioritisation of resource, resulting from the significant increase in demand for our other encoder products. In addition, there was a \u00a30.9m loss on disposal of the drug delivery intangible asset, following the decision to close the drug delivery business. For the largest projects, comprising 98% of the net book value at 30 June 2026, a 10% reduction to forecast unit sales, or an increase in the discount rate by 1%, would not result in an impairment.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-626": { "value": "12. Intangible assets Our Consolidated balance sheet contains significant intangible assets, mainly goodwill (which arises when we acquire a business and pay a higher amount than the fair value of its net assets) and capitalised development costs. We make significant investments in the development of new products, a key part of our business model, and some of these costs are initially capitalised and then written off over the lifetime of future sales of that product. Accounting policy Goodwill arising on acquisition represents the difference between the cost of the acquisition and the fair value of the net identifiable assets acquired, net of deferred tax. Identifiable intangibles are those which can be sold separately or which arise from legal rights regardless of whether those rights are separable. Goodwill is stated at cost less any accumulated impairment losses. It is not amortised but is tested annually for impairment or earlier if there are any indications of impairment. The annual impairment review involves comparing the carrying amount to the estimated recoverable amount and recognising an impairment loss if the recoverable amount is lower. Impairment losses are recognised in the Consolidated income statement. Intangible assets such as customer lists, patents, trademarks, know-how and intellectual property that are acquired by the Group are stated at cost less amortisation and impairment losses. Amortisation is charged to the Consolidated income statement on a straight-line basis over the estimated useful lives of the intangible assets. The estimated useful lives of the intangible assets included in the Consolidated balance sheet reflect the benefit derived by the Group and vary from five to 10 years. Expenditure on research activities is recognised in the Consolidated income statement as an expense as incurred. Expenditure on development activities is capitalised if: the product or process is technically and commercially feasible; the Group intends and has the technical ability and sufficient resources to complete development; future economic benefits are probable; and the Group can measure reliably the expenditure attributable to the intangible asset during its development. Development activities involve a plan or design for the production of new or substantially improved products or processes. The expenditure capitalised includes the cost of materials, direct labour and an appropriate proportion of overheads. Other development expenditure is recognised in the Consolidated income statement as an expense as incurred. Capitalised development expenditure is amortised over the useful economic life appropriate to each product or process, ranging from five to 10 years, and is stated at cost less accumulated amortisation and less accumulated impairment losses. Amortisation commences when a product or process is available for use as intended by management. Capitalised development expenditure is removed from the balance sheet 10 years after being fully amortised. All non-current assets are tested for impairment whenever there is an indication that their carrying value may be impaired. An impairment loss is recognised in the Consolidated income statement to the extent that an asset\u2019s carrying value exceeds its recoverable amount, which represents the higher of the asset\u2019s fair value less costs to sell and its value-in-use. An asset\u2019s value-in-use represents the present value of the future cash flows expected to be derived from the asset or from the cash- generating unit to which it relates. The present value is calculated using a discount rate that reflects the current market assessment of the time value of money and the risks specific to the asset concerned. Goodwill and capitalised development costs are subject to an annual impairment test. Key judgement \u2013 Whether a project meets the criteria for capitalisation Product development costs are capitalised once a project has reached a certain stage of development, being the point at which the product has passed testing to demonstrate it meets the technical specifications of the project and it satisfies all applicable regulations. Judgement is required to assess whether the new product development has reached the appropriate point for capitalisation of costs to begin. These costs are subsequently amortised over their useful economic life once ready for use. If a product becomes obsolete, the accumulated capitalised development costs would need to be immediately written off in the Consolidated income statement. Key estimate \u2013 Estimates of future cash flows used for impairment testing Determining whether capitalised development costs are impaired requires an estimation of the value-in-use of the project. To calculate the value-in-use we need to estimate the future cash flows of the project and select the appropriate discount rate for each project.
Internally Intellectual
generated property and
development Software other intangible
Goodwill costs licences assets Total
Year ended 30 June 2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Cost
At 1 July 2025
19,882
189,572
12,505
4,879
226,838
Additions
1,095
9,896
7
43
11,041
Disposals
\u2013
(19,038)
(3,637)
\u2013
(22,675)
Currency adjustment
278
\u2013
(40)
6
244
At 30 June 2026
21,255
180,430
8,835
4,928
215,448
Amortisation
At 1 July 2025
9,028
152,407
11,956
2,897
176,288
Charge for the year
\u2013
4,455
179
215
4,849
Impairment
\u2013
3,804
\u2013
\u2013
3,804
Disposals
\u2013
(18,122)
(3,536)
\u2013
(21,658)
Currency adjustment
\u2013
\u2013
(41)
(18)
(59)
At 30 June 2026
9,028
142,544
8,558
3,094
163,224
Net book value
At 30 June 2026
12,227
37,886
277
1,834
52,224
At 30 June 2025
10,854
37,165
549
1,982
50,550
Internally Intellectual
generated property and other
development Software intangible
Goodwill costs licences assets Total
Year ended 30 June 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Cost
At 1 July 2024
20,258
187,941
12,197
4,864
225,260
Additions
\u2013
9,999
286
\u2013
10,285
Disposals
\u2013
(8,368)
\u2013
\u2013
(8,368)
Currency adjustment
(376)
\u2013
22
15
(339)
At 30 June 2025
19,882
189,572
12,505
4,879
226,838
Amortisation
At 1 July 2024
9,028
154,531
11,751
2,607
177,917
Charge for the year
\u2013
4,426
191
254
4,871
Impairment
\u2013
1,818
\u2013
\u2013
1,818
Disposals
\u2013
(8,368)
\u2013
\u2013
(8,368)
Currency adjustment
\u2013
\u2013
14
36
50
At 30 June 2025
9,028
152,407
11,956
2,897
176,288
Net book value
At 30 June 2025
10,854
37,165
549
1,982
50,550
At 30 June 2024
11,230
33,410
446
2,257
47,3 4 3
Goodwill Goodwill has arisen on the acquisition of several businesses and has an indeterminable useful life. It is therefore not amortised but is instead tested for impairment annually and at any point during the year when an indicator of impairment exists. During the year, the Group acquired the remaining 30% of Metrology Software Products Limited (MSP) increasing its ownership percentage to 100%. The acquisition resulted in goodwill of \u00a31.1m being recognised (see Note 30 for more information on the business combination). In FY2026, the Group has reorganised into three new segments (see Note 2). In accordance with IAS 36.87, goodwill has been reallocated to the revised cash generating units (CGUs) that are expected to benefit from the business combination in which the goodwill arose. The CGUs used for goodwill impairment testing have been reallocated to the product lines, namely Industrial Metrology (IM), Position Measurement (PM), Additive manufacturing (AM), Spectroscopy (SPD) and Neurological (NPD), as set out below. The reallocation was performed using a relative value approach, consistent with IAS 36. The product lines represent the lowest level at which goodwill is monitored for internal management purposes and are not larger than our segments before aggregation. The reallocation of goodwill is not a change in accounting policy under IAS 8, with no retrospective impairment test performed. The analysis of goodwill according to CGU is:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Industrial Metrology (IM)
10,008
n/a
Neurological (NPD)
2,219
n/a
Total goodwill
12,227
10,854
Goodwill has arisen principally on the acquisitions of Renishaw Fixturing Solutions, LLC (IM), itp GmbH (IM), Renishaw Mayfield SARL (NPD) and Metrology Software Products Limited (IM). The recoverable amounts of acquired goodwill are based on value-in-use calculations. These calculations use cash flow projections based on the financial business plans approved by management for the next five financial years. The cash flows beyond this forecast are extrapolated to perpetuity using a nil growth rate on a prudent basis, to reflect the uncertainties over forecasting beyond five years. The following pre-tax discount rates have been used in discounting the projected cash flows:
2026 2025
2026 Long-term 2025 Long-term
CGU Discount rate growth rate Discount rate growth rate
Industrial Metrology (IM)
15.8%
0.0%
n/a
n/a
Neurological (NPD)
22.4%
0.0%
n/a
n/a
The Group\u2019s post-tax weighted average cost of capital, calculated at 30 June 2026, is 12.1% (2025: 11.6%). Pre-tax discount rates for the IM CGU are calculated from this basis, given that they are aligned with the wider Group\u2019s industries, markets and processes. The NPD CGU has a higher risk weighting, reflecting the less mature nature of this product group. CGU specific five-year business plans have been used in determining cash flow projections. Within these plans, revenue forecasts are calculated with reference to external market data, past performance, and new product launches, consistent with revenue forecasts across the Group. Production costs, engineering costs, distribution costs and administrative expenses are calculated based on management\u2019s best estimates of what is required to support revenue growth and new product development. Estimates of capital expenditure and working capital requirements are also included in the cash flow projections. The key estimate within these business plans is the forecast revenue growth, given that the cost bases of the businesses can be flexed in line with revenue performance. Given the average revenue growth assumptions included in the five-year business plans, management\u2019s sensitivity analysis involves modelling a reduction in the forecast cash flows utilised in those business plans and therefore into perpetuity. For there to be an impairment in the IM or NPD CGUs, the pre-tax discount rate would need to increase to at least 727% and 40% respectively, or there would need to be a reduction to forecast cash flows of 98% and 50% respectively. Internally generated development costs The key assumption in determining the value-in-use for internally generated development costs is the forecast unit sales over the useful economic life, which is determined by management using their knowledge and experience with similar products and the sales history of products already available in the market. Resulting cash flow projections over five to 10 years, the periods over which product demand forecasts can be reasonably predicted and internally generated development costs are written off, are discounted using pre-tax discount rates, which are calculated from the Group post-tax weighted average cost of capital of 12.1% (2025: 11.6%). There were impairments of internally generated development costs in the year of \u00a33.8m (2025: \u00a31.8m). This includes a \u00a33.7m impairment of a new encoder product following a reprioritisation of resource, resulting from the significant increase in demand for our other encoder products. In addition, there was a \u00a30.9m loss on disposal of the drug delivery intangible asset, following the decision to close the drug delivery business. For the largest projects, comprising 98% of the net book value at 30 June 2026, a 10% reduction to forecast unit sales, or an increase in the discount rate by 1%, would not result in an impairment.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-597": { "value": "12. Intangible assets Our Consolidated balance sheet contains significant intangible assets, mainly goodwill (which arises when we acquire a business and pay a higher amount than the fair value of its net assets) and capitalised development costs. We make significant investments in the development of new products, a key part of our business model, and some of these costs are initially capitalised and then written off over the lifetime of future sales of that product. Accounting policy Goodwill arising on acquisition represents the difference between the cost of the acquisition and the fair value of the net identifiable assets acquired, net of deferred tax. Identifiable intangibles are those which can be sold separately or which arise from legal rights regardless of whether those rights are separable. Goodwill is stated at cost less any accumulated impairment losses. It is not amortised but is tested annually for impairment or earlier if there are any indications of impairment. The annual impairment review involves comparing the carrying amount to the estimated recoverable amount and recognising an impairment loss if the recoverable amount is lower. Impairment losses are recognised in the Consolidated income statement. Intangible assets such as customer lists, patents, trademarks, know-how and intellectual property that are acquired by the Group are stated at cost less amortisation and impairment losses. Amortisation is charged to the Consolidated income statement on a straight-line basis over the estimated useful lives of the intangible assets. The estimated useful lives of the intangible assets included in the Consolidated balance sheet reflect the benefit derived by the Group and vary from five to 10 years. Expenditure on research activities is recognised in the Consolidated income statement as an expense as incurred. Expenditure on development activities is capitalised if: the product or process is technically and commercially feasible; the Group intends and has the technical ability and sufficient resources to complete development; future economic benefits are probable; and the Group can measure reliably the expenditure attributable to the intangible asset during its development. Development activities involve a plan or design for the production of new or substantially improved products or processes. The expenditure capitalised includes the cost of materials, direct labour and an appropriate proportion of overheads. Other development expenditure is recognised in the Consolidated income statement as an expense as incurred. Capitalised development expenditure is amortised over the useful economic life appropriate to each product or process, ranging from five to 10 years, and is stated at cost less accumulated amortisation and less accumulated impairment losses. Amortisation commences when a product or process is available for use as intended by management. Capitalised development expenditure is removed from the balance sheet 10 years after being fully amortised. All non-current assets are tested for impairment whenever there is an indication that their carrying value may be impaired. An impairment loss is recognised in the Consolidated income statement to the extent that an asset\u2019s carrying value exceeds its recoverable amount, which represents the higher of the asset\u2019s fair value less costs to sell and its value-in-use. An asset\u2019s value-in-use represents the present value of the future cash flows expected to be derived from the asset or from the cash- generating unit to which it relates. The present value is calculated using a discount rate that reflects the current market assessment of the time value of money and the risks specific to the asset concerned. Goodwill and capitalised development costs are subject to an annual impairment test. Key judgement \u2013 Whether a project meets the criteria for capitalisation Product development costs are capitalised once a project has reached a certain stage of development, being the point at which the product has passed testing to demonstrate it meets the technical specifications of the project and it satisfies all applicable regulations. Judgement is required to assess whether the new product development has reached the appropriate point for capitalisation of costs to begin. These costs are subsequently amortised over their useful economic life once ready for use. If a product becomes obsolete, the accumulated capitalised development costs would need to be immediately written off in the Consolidated income statement. Key estimate \u2013 Estimates of future cash flows used for impairment testing Determining whether capitalised development costs are impaired requires an estimation of the value-in-use of the project. To calculate the value-in-use we need to estimate the future cash flows of the project and select the appropriate discount rate for each project.
Internally Intellectual
generated property and
development Software other intangible
Goodwill costs licences assets Total
Year ended 30 June 2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Cost
At 1 July 2025
19,882
189,572
12,505
4,879
226,838
Additions
1,095
9,896
7
43
11,041
Disposals
\u2013
(19,038)
(3,637)
\u2013
(22,675)
Currency adjustment
278
\u2013
(40)
6
244
At 30 June 2026
21,255
180,430
8,835
4,928
215,448
Amortisation
At 1 July 2025
9,028
152,407
11,956
2,897
176,288
Charge for the year
\u2013
4,455
179
215
4,849
Impairment
\u2013
3,804
\u2013
\u2013
3,804
Disposals
\u2013
(18,122)
(3,536)
\u2013
(21,658)
Currency adjustment
\u2013
\u2013
(41)
(18)
(59)
At 30 June 2026
9,028
142,544
8,558
3,094
163,224
Net book value
At 30 June 2026
12,227
37,886
277
1,834
52,224
At 30 June 2025
10,854
37,165
549
1,982
50,550
Internally Intellectual
generated property and other
development Software intangible
Goodwill costs licences assets Total
Year ended 30 June 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Cost
At 1 July 2024
20,258
187,941
12,197
4,864
225,260
Additions
\u2013
9,999
286
\u2013
10,285
Disposals
\u2013
(8,368)
\u2013
\u2013
(8,368)
Currency adjustment
(376)
\u2013
22
15
(339)
At 30 June 2025
19,882
189,572
12,505
4,879
226,838
Amortisation
At 1 July 2024
9,028
154,531
11,751
2,607
177,917
Charge for the year
\u2013
4,426
191
254
4,871
Impairment
\u2013
1,818
\u2013
\u2013
1,818
Disposals
\u2013
(8,368)
\u2013
\u2013
(8,368)
Currency adjustment
\u2013
\u2013
14
36
50
At 30 June 2025
9,028
152,407
11,956
2,897
176,288
Net book value
At 30 June 2025
10,854
37,165
549
1,982
50,550
At 30 June 2024
11,230
33,410
446
2,257
47,3 4 3
Goodwill
Goodwill has arisen on the acquisition of several businesses and has an indeterminable useful life. It is therefore not amortised
but is instead tested for impairment annually and at any point during the year when an indicator of impairment exists.
During the year, the Group acquired the remaining 30% of Metrology Software Products Limited (MSP) increasing its ownership
percentage to 100%. The acquisition resulted in goodwill of \u00a31.1m being recognised (see Note 30 for more information on the
business combination).
In FY2026, the Group has reorganised into three new segments (see Note 2). In accordance with IAS 36.87, goodwill has been
reallocated to the revised cash generating units (CGUs) that are expected to benefit from the business combination in which the
goodwill arose. The CGUs used for goodwill impairment testing have been reallocated to the product lines, namely Industrial
Metrology (IM), Position Measurement (PM), Additive manufacturing (AM), Spectroscopy (SPD) and Neurological (NPD), as set
out below.
The reallocation was performed using a relative value approach, consistent with IAS 36. The product lines represent the lowest
level at which goodwill is monitored for internal management purposes and are not larger than our segments before aggregation.
The reallocation of goodwill is not a change in accounting policy under IAS 8, with no retrospective impairment test performed.
The analysis of goodwill according to CGU is:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Industrial Metrology (IM)
10,008
n/a
Neurological (NPD)
2,219
n/a
Total goodwill
12,227
10,854
Goodwill has arisen principally on the acquisitions of Renishaw Fixturing Solutions, LLC (IM), itp GmbH (IM), Renishaw Mayfield
SARL (NPD) and Metrology Software Products Limited (IM).
The recoverable amounts of acquired goodwill are based on value-in-use calculations. These calculations use cash flow projections
based on the financial business plans approved by management for the next five financial years. The cash flows beyond this
forecast are extrapolated to perpetuity using a nil growth rate on a prudent basis, to reflect the uncertainties over forecasting
beyond five years.
The following pre-tax discount rates have been used in discounting the projected cash flows:
2026 2025
2026 Long-term 2025 Long-term
CGU Discount rate growth rate Discount rate growth rate
Industrial Metrology (IM)
15.8%
0.0%
n/a
n/a
Neurological (NPD)
22.4%
0.0%
n/a
n/a
The Group\u2019s post-tax weighted average cost of capital, calculated at 30 June 2026, is 12.1% (2025: 11.6%). Pre-tax discount rates
for the IM CGU are calculated from this basis, given that they are aligned with the wider Group\u2019s industries, markets and processes.
The NPD CGU has a higher risk weighting, reflecting the less mature nature of this product group.
CGU specific five-year business plans have been used in determining cash flow projections. Within these plans, revenue forecasts
are calculated with reference to external market data, past performance, and new product launches, consistent with revenue forecasts
across the Group. Production costs, engineering costs, distribution costs and administrative expenses are calculated based on
management\u2019s best estimates of what is required to support revenue growth and new product development. Estimates of capital
expenditure and working capital requirements are also included in the cash flow projections. The key estimate within these business
plans is the forecast revenue growth, given that the cost bases of the businesses can be flexed in line with revenue performance.
Given the average revenue growth assumptions included in the five-year business plans, management\u2019s sensitivity analysis involves
modelling a reduction in the forecast cash flows utilised in those business plans and therefore into perpetuity.
For there to be an impairment in the IM or NPD CGUs, the pre-tax discount rate would need to increase to at least 727% and 40%
respectively, or there would need to be a reduction to forecast cash flows of 98% and 50% respectively.
Internally generated development costs
The key assumption in determining the value-in-use for internally generated development costs is the forecast unit sales over the
useful economic life, which is determined by management using their knowledge and experience with similar products and the
sales history of products already available in the market. Resulting cash flow projections over five to 10 years, the periods over which
product demand forecasts can be reasonably predicted and internally generated development costs are written off, are discounted
using pre-tax discount rates, which are calculated from the Group post-tax weighted average cost of capital of 12.1% (2025: 11.6%).
There were impairments of internally generated development costs in the year of \u00a33.8m (2025: \u00a31.8m). This includes a \u00a33.7m
impairment of a new encoder product following a reprioritisation of resource, resulting from the significant increase in demand for
our other encoder products.
In addition, there was a \u00a30.9m loss on disposal of the drug delivery intangible asset, following the decision to close the drug delivery
business. For the largest projects, comprising 98% of the net book value at 30 June 2026, a 10% reduction to forecast unit sales,
or an increase in the discount rate by 1%, would not result in an impairment.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-688": { "value": "Accounting policy Goodwill arising on acquisition represents the difference between the cost of the acquisition and the fair value of the net identifiable assets acquired, net of deferred tax. Identifiable intangibles are those which can be sold separately or which arise from legal rights regardless of whether those rights are separable. Goodwill is stated at cost less any accumulated impairment losses. It is not amortised but is tested annually for impairment or earlier if there are any indications of impairment. The annual impairment review involves comparing the carrying amount to the estimated recoverable amount and recognising an impairment loss if the recoverable amount is lower. Impairment losses are recognised in the Consolidated income statement. Intangible assets such as customer lists, patents, trademarks, know-how and intellectual property that are acquired by the Group are stated at cost less amortisation and impairment losses. Amortisation is charged to the Consolidated income statement on a straight-line basis over the estimated useful lives of the intangible assets. The estimated useful lives of the intangible assets included in the Consolidated balance sheet reflect the benefit derived by the Group and vary from five to 10 years. Expenditure on research activities is recognised in the Consolidated income statement as an expense as incurred. Expenditure on development activities is capitalised if: the product or process is technically and commercially feasible; the Group intends and has the technical ability and sufficient resources to complete development; future economic benefits are probable; and the Group can measure reliably the expenditure attributable to the intangible asset during its development. Development activities involve a plan or design for the production of new or substantially improved products or processes. The expenditure capitalised includes the cost of materials, direct labour and an appropriate proportion of overheads. Other development expenditure is recognised in the Consolidated income statement as an expense as incurred. Capitalised development expenditure is amortised over the useful economic life appropriate to each product or process, ranging from five to 10 years, and is stated at cost less accumulated amortisation and less accumulated impairment losses. Amortisation commences when a product or process is available for use as intended by management. Capitalised development expenditure is removed from the balance sheet 10 years after being fully amortised. All non-current assets are tested for impairment whenever there is an indication that their carrying value may be impaired. An impairment loss is recognised in the Consolidated income statement to the extent that an asset\u2019s carrying value exceeds its recoverable amount, which represents the higher of the asset\u2019s fair value less costs to sell and its value-in-use. An asset\u2019s value-in-use represents the present value of the future cash flows expected to be derived from the asset or from the cash- generating unit to which it relates. The present value is calculated using a discount rate that reflects the current market assessment of the time value of money and the risks specific to the asset concerned. Goodwill and capitalised development costs are subject to an annual impairment test. Key judgement \u2013 Whether a project meets the criteria for capitalisation Product development costs are capitalised once a project has reached a certain stage of development, being the point at which the product has passed testing to demonstrate it meets the technical specifications of the project and it satisfies all applicable regulations. Judgement is required to assess whether the new product development has reached the appropriate point for capitalisation of costs to begin. These costs are subsequently amortised over their useful economic life once ready for use. If a product becomes obsolete, the accumulated capitalised development costs would need to be immediately written off in the Consolidated income statement. Key estimate \u2013 Estimates of future cash flows used for impairment testing Determining whether capitalised development costs are impaired requires an estimation of the value-in-use of the project. To calculate the value-in-use we need to estimate the future cash flows of the project and select the appropriate discount rate for each project. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-686": { "value": "Accounting policy Goodwill arising on acquisition represents the difference between the cost of the acquisition and the fair value of the net identifiable assets acquired, net of deferred tax. Identifiable intangibles are those which can be sold separately or which arise from legal rights regardless of whether those rights are separable. Goodwill is stated at cost less any accumulated impairment losses. It is not amortised but is tested annually for impairment or earlier if there are any indications of impairment. The annual impairment review involves comparing the carrying amount to the estimated recoverable amount and recognising an impairment loss if the recoverable amount is lower. Impairment losses are recognised in the Consolidated income statement. Intangible assets such as customer lists, patents, trademarks, know-how and intellectual property that are acquired by the Group are stated at cost less amortisation and impairment losses. Amortisation is charged to the Consolidated income statement on a straight-line basis over the estimated useful lives of the intangible assets. The estimated useful lives of the intangible assets included in the Consolidated balance sheet reflect the benefit derived by the Group and vary from five to 10 years. Expenditure on research activities is recognised in the Consolidated income statement as an expense as incurred. Expenditure on development activities is capitalised if: the product or process is technically and commercially feasible; the Group intends and has the technical ability and sufficient resources to complete development; future economic benefits are probable; and the Group can measure reliably the expenditure attributable to the intangible asset during its development. Development activities involve a plan or design for the production of new or substantially improved products or processes. The expenditure capitalised includes the cost of materials, direct labour and an appropriate proportion of overheads. Other development expenditure is recognised in the Consolidated income statement as an expense as incurred. Capitalised development expenditure is amortised over the useful economic life appropriate to each product or process, ranging from five to 10 years, and is stated at cost less accumulated amortisation and less accumulated impairment losses. Amortisation commences when a product or process is available for use as intended by management. Capitalised development expenditure is removed from the balance sheet 10 years after being fully amortised. All non-current assets are tested for impairment whenever there is an indication that their carrying value may be impaired. An impairment loss is recognised in the Consolidated income statement to the extent that an asset\u2019s carrying value exceeds its recoverable amount, which represents the higher of the asset\u2019s fair value less costs to sell and its value-in-use. An asset\u2019s value-in-use represents the present value of the future cash flows expected to be derived from the asset or from the cash- generating unit to which it relates. The present value is calculated using a discount rate that reflects the current market assessment of the time value of money and the risks specific to the asset concerned. Goodwill and capitalised development costs are subject to an annual impairment test. Key judgement \u2013 Whether a project meets the criteria for capitalisation Product development costs are capitalised once a project has reached a certain stage of development, being the point at which the product has passed testing to demonstrate it meets the technical specifications of the project and it satisfies all applicable regulations. Judgement is required to assess whether the new product development has reached the appropriate point for capitalisation of costs to begin. These costs are subsequently amortised over their useful economic life once ready for use. If a product becomes obsolete, the accumulated capitalised development costs would need to be immediately written off in the Consolidated income statement. Key estimate \u2013 Estimates of future cash flows used for impairment testing Determining whether capitalised development costs are impaired requires an estimation of the value-in-use of the project. To calculate the value-in-use we need to estimate the future cash flows of the project and select the appropriate discount rate for each project. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-676": { "value": "Accounting policy Goodwill arising on acquisition represents the difference between the cost of the acquisition and the fair value of the net identifiable assets acquired, net of deferred tax. Identifiable intangibles are those which can be sold separately or which arise from legal rights regardless of whether those rights are separable. Goodwill is stated at cost less any accumulated impairment losses. It is not amortised but is tested annually for impairment or earlier if there are any indications of impairment. The annual impairment review involves comparing the carrying amount to the estimated recoverable amount and recognising an impairment loss if the recoverable amount is lower. Impairment losses are recognised in the Consolidated income statement. Intangible assets such as customer lists, patents, trademarks, know-how and intellectual property that are acquired by the Group are stated at cost less amortisation and impairment losses. Amortisation is charged to the Consolidated income statement on a straight-line basis over the estimated useful lives of the intangible assets. The estimated useful lives of the intangible assets included in the Consolidated balance sheet reflect the benefit derived by the Group and vary from five to 10 years. Expenditure on research activities is recognised in the Consolidated income statement as an expense as incurred. Expenditure on development activities is capitalised if: the product or process is technically and commercially feasible; the Group intends and has the technical ability and sufficient resources to complete development; future economic benefits are probable; and the Group can measure reliably the expenditure attributable to the intangible asset during its development. Development activities involve a plan or design for the production of new or substantially improved products or processes. The expenditure capitalised includes the cost of materials, direct labour and an appropriate proportion of overheads. Other development expenditure is recognised in the Consolidated income statement as an expense as incurred. Capitalised development expenditure is amortised over the useful economic life appropriate to each product or process, ranging from five to 10 years, and is stated at cost less accumulated amortisation and less accumulated impairment losses. Amortisation commences when a product or process is available for use as intended by management. Capitalised development expenditure is removed from the balance sheet 10 years after being fully amortised. All non-current assets are tested for impairment whenever there is an indication that their carrying value may be impaired. An impairment loss is recognised in the Consolidated income statement to the extent that an asset\u2019s carrying value exceeds its recoverable amount, which represents the higher of the asset\u2019s fair value less costs to sell and its value-in-use. An asset\u2019s value-in-use represents the present value of the future cash flows expected to be derived from the asset or from the cash- generating unit to which it relates. The present value is calculated using a discount rate that reflects the current market assessment of the time value of money and the risks specific to the asset concerned. Goodwill and capitalised development costs are subject to an annual impairment test. Key judgement \u2013 Whether a project meets the criteria for capitalisation Product development costs are capitalised once a project has reached a certain stage of development, being the point at which the product has passed testing to demonstrate it meets the technical specifications of the project and it satisfies all applicable regulations. Judgement is required to assess whether the new product development has reached the appropriate point for capitalisation of costs to begin. These costs are subsequently amortised over their useful economic life once ready for use. If a product becomes obsolete, the accumulated capitalised development costs would need to be immediately written off in the Consolidated income statement. Key estimate \u2013 Estimates of future cash flows used for impairment testing Determining whether capitalised development costs are impaired requires an estimation of the value-in-use of the project. To calculate the value-in-use we need to estimate the future cash flows of the project and select the appropriate discount rate for each project. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-598": { "value": "
13. Investments in joint ventures
Where we make an investment in a company which gives us joint control but not full control, we account for our share
of their post-tax profits in our financial statements. We have one remaining joint venture arrangement, RLS, following the
acquisition of the remaining 30% interest in MSP.
The Group\u2019s investments in joint ventures (all investments being in the ordinary share capital of the joint ventures), whose accounting
years end on 30 June, were:
Country of incorporation and 2026 2025
principal place of business Ownership % Ownership %
RLS Merilna tehnika d.o.o. (RLS) \u2013 joint venture
Slovenia
50.0
50.0
Metrology Software Products Limited (MSP) \u2013 joint venture
England & Wales
100.0
70.0
During the year, the Company acquired the remaining 30% of MSP, increasing its ownership percentage to 100%. In accordance
with IFRS 10, the control requirements have now been met and MSP has been consolidated in the Group\u2019s financial statements as
at 30 June 2026; see Note 30 for more information on the business combination.
Movements during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
27,692
25,485
Dividends received
(957)
(1,500)
Share of profits of joint ventures
4,040
3,538
Acquisition of subsidiary
(4,840)
\u2013
Currency adjustment
190
169
Balance at the end of the year
26,125
27,6 92
Renishaw International Limited (RIL) has a 14-day notice deposit agreement with RLS. Interest is payable by RIL to RLS at a market
rate on a monthly basis. Under this agreement, RIL held EUR 18.5m (\u00a315.9m equivalent) as at 30 June 2026 (2025: \u00a314.5m).
The amount is recognised as \u2018Amounts payable to joint venture\u2019 in the Consolidated balance sheet.
Summarised financial information for joint ventures:
RLS
MSP
2026 2025 2026 2025
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Assets
58,795
52,093
\u2013
6,258
Liabilities
(6,546)
(5,526)
\u2013
(532)
Net assets
52,249
46,567
\u2013
5,726
Group\u2019s share of net assets
26,125
23,284
\u2013
4,008
Revenue
44,885
38,045
3,431
3,389
Profit for the year
7,216
6,10 0
617
697
Group\u2019s share of profit for the year
3,608
3,050
432
488
For the nature of the activities, see Other statutory and regulatory disclosures.
The financial statements of RLS have been prepared on the basis of Slovenian Accounting Standards.
The financial statements of MSP have been prepared on the basis of FRS 102.
", "dimensions": { "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-651": { "value": "13. Investments in joint ventures Where we make an investment in a company which gives us joint control but not full control, we account for our share of their post-tax profits in our financial statements. We have one remaining joint venture arrangement, RLS, following the acquisition of the remaining 30% interest in MSP. The Group\u2019s investments in joint ventures (all investments being in the ordinary share capital of the joint ventures), whose accounting years end on 30 June, were:
Country of incorporation and 2026 2025
principal place of business Ownership % Ownership %
RLS Merilna tehnika d.o.o. (RLS) \u2013 joint venture
Slovenia
50.0
50.0
Metrology Software Products Limited (MSP) \u2013 joint venture
England & Wales
100.0
70.0
During the year, the Company acquired the remaining 30% of MSP, increasing its ownership percentage to 100%. In accordance with IFRS 10, the control requirements have now been met and MSP has been consolidated in the Group\u2019s financial statements as at 30 June 2026; see Note 30 for more information on the business combination. Movements during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
27,692
25,485
Dividends received
(957)
(1,500)
Share of profits of joint ventures
4,040
3,538
Acquisition of subsidiary
(4,840)
\u2013
Currency adjustment
190
169
Balance at the end of the year
26,125
27,6 92
Renishaw International Limited (RIL) has a 14-day notice deposit agreement with RLS. Interest is payable by RIL to RLS at a market rate on a monthly basis. Under this agreement, RIL held EUR 18.5m (\u00a315.9m equivalent) as at 30 June 2026 (2025: \u00a314.5m). The amount is recognised as \u2018Amounts payable to joint venture\u2019 in the Consolidated balance sheet. Summarised financial information for joint ventures:
RLS
MSP
2026 2025 2026 2025
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Assets
58,795
52,093
\u2013
6,258
Liabilities
(6,546)
(5,526)
\u2013
(532)
Net assets
52,249
46,567
\u2013
5,726
Group\u2019s share of net assets
26,125
23,284
\u2013
4,008
Revenue
44,885
38,045
3,431
3,389
Profit for the year
7,216
6,10 0
617
697
Group\u2019s share of profit for the year
3,608
3,050
432
488
For the nature of the activities, see Other statutory and regulatory disclosures. The financial statements of RLS have been prepared on the basis of Slovenian Accounting Standards. The financial statements of MSP have been prepared on the basis of FRS 102.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-627": { "value": "13. Investments in joint ventures Where we make an investment in a company which gives us joint control but not full control, we account for our share of their post-tax profits in our financial statements. We have one remaining joint venture arrangement, RLS, following the acquisition of the remaining 30% interest in MSP. The Group\u2019s investments in joint ventures (all investments being in the ordinary share capital of the joint ventures), whose accounting years end on 30 June, were:
Country of incorporation and 2026 2025
principal place of business Ownership % Ownership %
RLS Merilna tehnika d.o.o. (RLS) \u2013 joint venture
Slovenia
50.0
50.0
Metrology Software Products Limited (MSP) \u2013 joint venture
England & Wales
100.0
70.0
During the year, the Company acquired the remaining 30% of MSP, increasing its ownership percentage to 100%. In accordance with IFRS 10, the control requirements have now been met and MSP has been consolidated in the Group\u2019s financial statements as at 30 June 2026; see Note 30 for more information on the business combination. Movements during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
27,692
25,485
Dividends received
(957)
(1,500)
Share of profits of joint ventures
4,040
3,538
Acquisition of subsidiary
(4,840)
\u2013
Currency adjustment
190
169
Balance at the end of the year
26,125
27,6 92
Renishaw International Limited (RIL) has a 14-day notice deposit agreement with RLS. Interest is payable by RIL to RLS at a market rate on a monthly basis. Under this agreement, RIL held EUR 18.5m (\u00a315.9m equivalent) as at 30 June 2026 (2025: \u00a314.5m). The amount is recognised as \u2018Amounts payable to joint venture\u2019 in the Consolidated balance sheet. Summarised financial information for joint ventures:
RLS
MSP
2026 2025 2026 2025
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Assets
58,795
52,093
\u2013
6,258
Liabilities
(6,546)
(5,526)
\u2013
(532)
Net assets
52,249
46,567
\u2013
5,726
Group\u2019s share of net assets
26,125
23,284
\u2013
4,008
Revenue
44,885
38,045
3,431
3,389
Profit for the year
7,216
6,10 0
617
697
Group\u2019s share of profit for the year
3,608
3,050
432
488
For the nature of the activities, see Other statutory and regulatory disclosures. The financial statements of RLS have been prepared on the basis of Slovenian Accounting Standards. The financial statements of MSP have been prepared on the basis of FRS 102.", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-599": { "value": "15. Cash and cash equivalents and bank deposits We have always valued having cash in the bank to protect the Group from downturns and enable us to react swiftly to investment or market capture opportunities. We currently hold significant cash and cash equivalents and bank deposits, mostly in the UK and spread across several banks with high credit ratings. Accounting policy Cash and cash equivalents comprise cash balances, and deposits with an original maturity of less than three months or with an original maturity date of more than three months where the deposit can be accessed on demand without significant penalty for early withdrawal and where the original deposit amount is recoverable in full. Cash and cash equivalents An analysis of cash and cash equivalents at the end of the year was:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Bank balances and cash in hand
148,092
87,138
Short-term deposits
209
282
Balance at the end of the year
148,301
87,420
Bank deposits Bank deposits at the end of the year amounted to \u00a3142.7m (2025: \u00a3186.2m), of which \u00a322.0m matures in July 2026, \u00a31.8m in August 2026, \u00a326.0m in September 2026, \u00a31.8m in October 2026, \u00a350.0m in December 2026, \u00a320.0m in January 2027, \u00a31.0m in February 2027 and \u00a320.0m in March 2027. During the year bank deposits of \u00a3186.2m matured, of which \u00a360.0m in July 2025, \u00a320.0m in September 2025, \u00a365.0m in December 2025 and \u00a330.0m in May 2026. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-677": { "value": "Accounting policy Cash and cash equivalents comprise cash balances, and deposits with an original maturity of less than three months or with an original maturity date of more than three months where the deposit can be accessed on demand without significant penalty for early withdrawal and where the original deposit amount is recoverable in full. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-600": { "value": "16. Inventories We increased our inventories during the year to support rapid growth in orders, and remain committed to high customer delivery performance. Accounting policy Inventory and work in progress is valued at the lower of actual cost on a first-in, first-out (FIFO) basis and net realisable value. In respect of work in progress and finished goods, cost includes all production overheads and the attributable proportion of indirect overhead expenses that are required to bring inventories to their present location and condition. Overheads are absorbed into inventories on the basis of normal capacity or on actual hours if higher. Key estimate \u2013 Determination of net realisable inventory value Determining the net realisable value of inventory requires management to estimate future demand, especially in respect of provisioning for slow-moving and potentially obsolete inventory. When calculating an inventory provision, management generates an estimate of future demand for individual inventory items (capped at 3 years) based upon the higher of 12 months of historical usage or 12 months of demand from customer orders and manufacturing build plans. A 50% provision is calculated where actual holdings represent between 3 to 5 years\u2019 worth of future demand, and 100% is calculated where actual holdings represent over 5 years\u2019 worth of future demand. Adjustments are made where needed, for example where it is highly likely that there will be an increase in sales beyond the 12-month demand period or where there are obsolescence programmes. An analysis of inventories at the end of the year was:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Raw materials
62,440
56,911
Work in progress
37,758
31,623
Finished goods
81,545
70,931
Balance at the end of the year
181,743
159,465
At the end of the year, the gross cost of inventories which had provisions held against them totalled \u00a327.4m (2025: \u00a329.4m). During the year, the amount of write-down of inventories recognised as an expense in the Consolidated income statement was \u00a30.1m (2025: \u00a31.0m). Inventories in Renishaw plc account for 61% (2025: 61%) of the total Inventories of the Group. A 10% reduction in the estimate of future demand for all Renishaw plc inventory items would result in an increase in the inventory provision of \u00a30.3m (2025: \u00a30.4m).", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-678": { "value": "Accounting policy Inventory and work in progress is valued at the lower of actual cost on a first-in, first-out (FIFO) basis and net realisable value. In respect of work in progress and finished goods, cost includes all production overheads and the attributable proportion of indirect overhead expenses that are required to bring inventories to their present location and condition. Overheads are absorbed into inventories on the basis of normal capacity or on actual hours if higher. Key estimate \u2013 Determination of net realisable inventory value Determining the net realisable value of inventory requires management to estimate future demand, especially in respect of provisioning for slow-moving and potentially obsolete inventory. When calculating an inventory provision, management generates an estimate of future demand for individual inventory items (capped at 3 years) based upon the higher of 12 months of historical usage or 12 months of demand from customer orders and manufacturing build plans. A 50% provision is calculated where actual holdings represent between 3 to 5 years\u2019 worth of future demand, and 100% is calculated where actual holdings represent over 5 years\u2019 worth of future demand. Adjustments are made where needed, for example where it is highly likely that there will be an increase in sales beyond the 12-month demand period or where there are obsolescence programmes. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-628": { "value": "17. Provisions A provision is a liability recorded in the Consolidated balance sheet, where there is uncertainty over the timing or amount that will be paid. Accounting policy Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. The Group provides a warranty from the date of purchase, except for those products that are installed by the Group where the warranty starts from the date of completion of the installation. This is typically for a 12-month period, although up to three years is given for a small number of products. A warranty provision is calculated on the basis of historical returns and internal quality reports and is included in the Group financial statements. Warranty provision and other provision movements during the year were:
Warranty
Other
2026 2025 2026 2025
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
2,826
2,997
6,152
\u2013
Created during the year
2,783
3,281
3,505
6,152
Unused amounts reversed
\u2013
(924)
(2,450)
\u2013
Utilised in the year
(1,928)
(2,528)
(1,300)
\u2013
855
(171)
(245)
6,152
Balance at the end of the year
3,681
2,826
5,907
6,152
The warranty provision has been calculated on the basis of historical return-in-warranty information and other internal reports. It is expected that most of this expenditure will be incurred in the next financial year and all expenditure will be incurred within three years of the balance sheet date. Other provisions comprises interest payable liabilities of \u00a35.3m (2025: \u00a34.9m) for historical and non-recurring tax matters (see Note 7 for further details) and other provisions of \u00a30.6m (2025: \u00a31.3m). The \u00a31.3m onerous contract provision recognised in FY2025 has been fully utilised. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-601": { "value": "17. Provisions A provision is a liability recorded in the Consolidated balance sheet, where there is uncertainty over the timing or amount that will be paid. Accounting policy Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. The Group provides a warranty from the date of purchase, except for those products that are installed by the Group where the warranty starts from the date of completion of the installation. This is typically for a 12-month period, although up to three years is given for a small number of products. A warranty provision is calculated on the basis of historical returns and internal quality reports and is included in the Group financial statements. Warranty provision and other provision movements during the year were:
Warranty
Other
2026 2025 2026 2025
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
2,826
2,997
6,152
\u2013
Created during the year
2,783
3,281
3,505
6,152
Unused amounts reversed
\u2013
(924)
(2,450)
\u2013
Utilised in the year
(1,928)
(2,528)
(1,300)
\u2013
855
(171)
(245)
6,152
Balance at the end of the year
3,681
2,826
5,907
6,152
The warranty provision has been calculated on the basis of historical return-in-warranty information and other internal reports. It is expected that most of this expenditure will be incurred in the next financial year and all expenditure will be incurred within three years of the balance sheet date. Other provisions comprises interest payable liabilities of \u00a35.3m (2025: \u00a34.9m) for historical and non-recurring tax matters (see Note 7 for further details) and other provisions of \u00a30.6m (2025: \u00a31.3m). The \u00a31.3m onerous contract provision recognised in FY2025 has been fully utilised. ", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-679": { "value": "Accounting policy Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. The Group provides a warranty from the date of purchase, except for those products that are installed by the Group where the warranty starts from the date of completion of the installation. This is typically for a 12-month period, although up to three years is given for a small number of products. A warranty provision is calculated on the basis of historical returns and internal quality reports and is included in the Group financial statements. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-602": { "value": "
18. Contract liabilities
Contract liabilities represent the Group\u2019s obligation to transfer goods, capital equipment and/or services to a customer
for which the Group has either received consideration or consideration is due from the customer. Our balances mostly
comprise advances received from customers and payments for services yet to be completed.
Balances at the end of the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Goods, capital equipment and installation
2,087
813
Aftermarket services
9,405
8,251
Deferred revenue
11,492
9,064
Advances received from customers
14,819
5,605
Balance at the end of the year
26,311
14,669
The aggregate amount of the transaction price allocated to performance obligations that are unsatisfied at the end of the year is
\u00a323.2m (2025: \u00a314.7m). Of this, \u00a31.7m (2025: \u00a31.5m) is not expected to be recognised in the next financial year.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-603": { "value": "
19. Other payables
Separate from our trade payables and contract liabilities, which directly relate to our trading activities, our Other payables
mostly comprises amounts payable to employees, or relating to employees, and payroll taxes and social security.
Balances at the end of the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Payroll taxes and social security
7,905
7,484
Performance bonuses
18,055
11,047
Holiday pay and retirement accruals
5,792
11,091
Indirect tax payable
6,548
5,278
Deferred research and development tax credit (RDEC)
2,473
1,131
Tariff refund payable
5,680
\u2013
Other creditors and accruals
21,547
21,101
Total other payables
68,000
57,132
Holiday pay accruals are based on a calculation of the number of days\u2019 holiday earned during the year, but not yet taken.
Deferred research and development tax credit relates to amounts received for capitalised development costs which cannot
be recognised (see Note 4). Certain retirement accruals have been transferred to Employee benefits (see Note 23).
Other creditors and accruals includes a number of other individually smaller accruals.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-652": { "value": "19. Other payables Separate from our trade payables and contract liabilities, which directly relate to our trading activities, our Other payables mostly comprises amounts payable to employees, or relating to employees, and payroll taxes and social security. Balances at the end of the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Payroll taxes and social security
7,905
7,484
Performance bonuses
18,055
11,047
Holiday pay and retirement accruals
5,792
11,091
Indirect tax payable
6,548
5,278
Deferred research and development tax credit (RDEC)
2,473
1,131
Tariff refund payable
5,680
\u2013
Other creditors and accruals
21,547
21,101
Total other payables
68,000
57,132
Holiday pay accruals are based on a calculation of the number of days\u2019 holiday earned during the year, but not yet taken. Deferred research and development tax credit relates to amounts received for capitalised development costs which cannot be recognised (see Note 4). Certain retirement accruals have been transferred to Employee benefits (see Note 23). Other creditors and accruals includes a number of other individually smaller accruals.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-629": { "value": "19. Other payables Separate from our trade payables and contract liabilities, which directly relate to our trading activities, our Other payables mostly comprises amounts payable to employees, or relating to employees, and payroll taxes and social security. Balances at the end of the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Payroll taxes and social security
7,905
7,484
Performance bonuses
18,055
11,047
Holiday pay and retirement accruals
5,792
11,091
Indirect tax payable
6,548
5,278
Deferred research and development tax credit (RDEC)
2,473
1,131
Tariff refund payable
5,680
\u2013
Other creditors and accruals
21,547
21,101
Total other payables
68,000
57,132
Holiday pay accruals are based on a calculation of the number of days\u2019 holiday earned during the year, but not yet taken. Deferred research and development tax credit relates to amounts received for capitalised development costs which cannot be recognised (see Note 4). Certain retirement accruals have been transferred to Employee benefits (see Note 23). Other creditors and accruals includes a number of other individually smaller accruals.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-604": { "value": "
20. Borrowings
The Group\u2019s only source of external borrowing is a fixed-interest loan facility entered into to directly finance the purchase
of a distribution facility in Japan in FY2019.
Third-party borrowings at 30 June 2026 consist of a loan entered into on 31 May 2019 by Renishaw KK, with original principal
of JPY 1,447m (\u00a310.5m). Principal of JPY 12m is repayable each month, with a fixed interest rate of 0.81% also paid on monthly
accretion for the first five years. This loan was extended for an additional five years in May 2024, with a fixed interest rate of 1.41%
payable for the remaining term, at which time the principal will have been repaid in full. There are no covenants attached to this loan.
Movements during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
2,884
3,522
Interest
35
49
Repayments
(731)
(794)
Currency adjustment
(202)
107
Balance at the end of the year
1,986
2,884
Borrowings are held at amortised cost. There is no significant difference between the book value and fair value of borrowings.
This is estimated by discounting contractual future cash flows, which represents level 2 of the fair value hierarchy defined in Note 25.
25. Financial instruments The Group has exposure to credit risk, liquidity risk and market risk arising from its use of financial instruments. This note presents information about the Group\u2019s exposure to these risks, along with the Group\u2019s objectives, policies and processes for measuring and managing the risks. Accounting policy The Group measures financial instruments such as forward exchange contracts at fair value at each balance sheet date in accordance with IFRS 9 \u2018Financial Instruments\u2019. Fair value, as defined by IFRS 13 \u2018Fair Value Measurement\u2019, is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. This note provides detail on the IFRS 13 fair value hierarchy. Trade and other current receivables are initially recognised at fair value and are subsequently held at amortised cost less any allowance for expected credit losses according to IFRS 9. Trade and other current payables are initially recognised at fair value and are subsequently held at amortised cost. Financial liabilities in the form of loans are initially recognised at fair value and are subsequently held at amortised cost. Financial liabilities are assessed for embedded derivatives and whether any such derivatives are closely related. If not closely related, such derivatives are accounted for at fair value in the Consolidated income statement. Foreign currency derivatives are used to manage risks arising from changes in foreign currency rates relating to overseas sales and foreign currency-denominated assets and liabilities. The Group does not enter into derivatives for speculative purposes. Foreign currency derivatives are stated at their fair value, being the estimated amount that the Group would pay or receive to terminate them at the balance sheet date, based on prevailing foreign currency rates. Changes in the fair value of foreign currency derivatives which are designated and effective as hedges of future cash flows are recognised in Other comprehensive income and in the Cash flow hedging reserve, and subsequently transferred to the carrying amount of the hedged item or the Consolidated income statement. Realised gains or losses on cash flow hedges are therefore recognised in the Consolidated income statement within revenue in the same period as the hedged item. Hedge accounting is discontinued when the hedging instrument expires or when the hedging instrument or hedged item no longer qualifies for hedge accounting. If the forecast transaction is still expected to occur, but is no longer highly probable, the cumulative gain or loss in the cash flow hedge reserve remains in that reserve until the transaction occurs. If the forecast transaction is no longer expected to occur, the cumulative gain or loss in the cash flow hedge reserve is immediately reclassified to the Consolidated income statement. Changes in fair value of foreign currency derivatives, which are ineffective or do not meet the criteria for hedge accounting in IFRS 9, are recognised in the Consolidated income statement within Gains/losses from the fair value of financial instruments. In addition to derivatives held for cash flow hedging purposes, the Group uses short-term derivatives not designated as hedging instruments to offset gains and losses from exchange rate movements on foreign currency-denominated assets and liabilities. Gains and losses from currency movements on underlying assets and liabilities, realised gains and losses on these derivatives, and fair value gains and losses on outstanding derivatives of this nature are all recognised in Financial income and expenses in the Consolidated income statement. Fair value There is no significant difference between the fair value of financial assets and financial liabilities and their carrying value in the Consolidated balance sheet. All financial assets and liabilities are held at amortised cost, apart from the forward foreign currency exchange contracts, which are held at fair value, with changes going through the Consolidated income statement unless the contracts are subject to hedge accounting. The fair values of the forward foreign currency exchange contracts have been calculated by a third-party expert, discounting estimated future cash flows on the basis of market expectations of future exchange rates, representing level 2 in the IFRS 13 fair value hierarchy. The IFRS 13 level categorisation relates to the extent the fair value can be determined by reference to comparable market values. The classifications are: level 1 where instruments are quoted on an active market; level 2 where the assumptions used to arrive at fair value have comparable market data; and level 3 where the assumptions used to arrive at fair value do not have comparable market data.
Credit risk
The Group\u2019s liquid funds are substantially held with banks with high credit ratings and the credit risk relating to these funds is
therefore limited. The Group carries a credit risk relating to non-payment of trade receivables by its customers. The Group\u2019s policy
is that credit evaluations are carried out on all new customers before credit is given above certain thresholds. Risk is spread across
a large number of customers with no significant concentration on one customer or one geographical area. The Group establishes
an allowance for impairment in respect of trade receivables where recoverability is considered doubtful.
An analysis by currency of the Group\u2019s financial assets at the year end is as follows:
Trade and finance Cash and cash equivalents
lease receivables
Other receivables
and bank deposits
2026 2025 2026 2025 2026 2025
Currency \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Pound Sterling
15,788
17,076
29,650
30,438
229,882
223,491
US Dollar
84,894
50,034
9,975
970
9,235
11,322
Euro
32,764
30,669
3,712
3,525
21,784
5,153
Chinese Yuan
11,910
13,592
1,001
512
14,741
17,069
Japanese Yen
8,992
13,181
81
136
4,788
2,730
Other
25,157
21,057
5,533
5,151
10,520
13,881
179,505
145,609
49,952
40,732
290,950
273,646
The above Trade and finance lease receivables, Other receivables and Cash and cash equivalents and bank deposits are
predominantly held in the functional currency of the relevant entity, with the exception of \u00a326.1m (2025: \u00a313.2m) of US Dollar-
denominated trade receivables being held in Renishaw (Hong Kong) Limited and \u00a31.3m (2025: \u00a31.6m) of Euro-denominated
trade receivables being held in Renishaw UK Sales Limited, along with some foreign currency cash balances which are of
a short-term nature.
The ageing of trade receivables past due at the end of the year was:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Past due zero to one month
20,155
13,601
Past due one to two months
9,039
5,935
Past due more than two months
10,421
8,538
Balance at the end of the year
39,615
28,074
Movements in the provision for impairment of trade receivables during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
5,894
4,479
Changes in amounts provided
5,015
3,215
Amounts used
(452)
(1,800)
Balance at the end of the year
10,457
5,894
The Group applies the simplified approach when measuring the expected credit loss for trade receivables, with a provision matrix
used to determine a lifetime expected credit loss.
For this provision matrix, trade receivables are grouped into credit risk categories, with category 1 being the lowest risk and
category 5 the highest. Risk scores are allocated to the customer\u2019s country of operation, their type (such as distributor, end user and
OEM), their industry and the proportion of their debt that was past due at the year end. These scores are then weighted to produce
an overall risk score for the customer, with the lowest scores being allocated to category 1 and the highest scores to category 5.
The matrix then applies an expected credit loss rate to each category, with this rate being determined by adjusting the Group\u2019s
historical credit loss rates to reflect forward-looking information.
Where certain customers have been identified as having a significantly elevated credit risk these have been provided for on
a specific basis. Both elements of expected credit loss are shown in the matrix below and have been shown separately so as not
to distort the expected credit loss rate.
Risk category 1 Risk category 2 Risk category 3 Risk category 4 Risk category 5
2026
Total
Year ended 30 June 2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Gross trade receivables
15,016
44,558
105,987
5,749
701
172,011
Expected credit loss rate
0.79%
0.86%
0.93%
1.00%
1.07%
0.89%
Expected credit loss allowance
119
382
968
57
7
1,533
Specific loss allowance
6
\u2013
7, 352
1,566
\u2013
8,924
Total loss allowance
125
382
8,320
1,623
7
10,457
Net trade receivables
14,891
44,176
97,667
4,126
694
161,554
Risk category 1 Risk category 2 Risk category 3 Risk category 4 Risk category 5
2025
Total
Year ended 30 June 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Gross trade receivables
14,397
31,663
82,780
5,518
\u2013
134,358
Expected credit loss rate
0.55%
0.61%
0.66%
0.71%
\u2013
0.65%
Expected credit loss allowance
80
192
531
39
\u2013
842
Specific loss allowance
\u2013
\u2013
4,730
322
\u2013
5,052
Total loss allowance
80
192
5,261
361
\u2013
5,894
Net trade receivables
14,317
31,471
77,519
5,157
\u2013
128,464
Finance lease receivables are subject to the same approach as noted above for trade receivables.
Derivative assets are assessed with reference to the credit risk of the banks that are counterparties to the forward contracts.
Other receivables include mostly prepayments and indirect tax receivables. Prepayment balances are reviewed at each reporting
date to confirm that prepaid goods or services are still expected to be received, while tax balances are reviewed for recoverability.
Other receivables at the year end comprised:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Indirect tax receivable
13,403
10,959
Software maintenance
9,238
10,181
Bank interest receivable
3,436
4,790
Tariff refund receivable
8,556
\u2013
Grants
1,130
885
Research and development tax credit recoverable
263
1,224
Contract assets
2,523
1,509
Other prepayments
11,403
11,18 4
Total other receivables
49,952
40,732
The maximum exposure to credit risk is \u00a3526.1m (2025: \u00a3482.2m), comprising the Group\u2019s trade, finance and other receivables,
cash and cash equivalents and bank deposits, and derivative assets.
The maturities of non-current other receivables, being only derivatives, at the year end were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Receivable between one and two years
1,652
7,878
1,652
7,878
Liquidity risk
Our approach to managing liquidity is to ensure, as far as possible, that we will always have sufficient liquidity to meet our liabilities
when due, without incurring unacceptable losses or risking damage to the Group\u2019s reputation. We use monthly cash flow forecasts
on a rolling 12-month basis to monitor cash requirements.
With Cash and cash equivalents and bank deposits at 30 June 2026 totalling \u00a3291.0m, and \u00a3110.5m cash flows generated from
operating activities in the year, the Group remains in a strong liquidity position.
In respect of Cash and cash equivalents and bank deposits, the carrying value is materially the same as fair value because of the
short maturity of the bank deposits. Bank deposits are exposed to interest rate risk as both fixed and floating rates may fluctuate
over time, impacting the Group\u2019s interest income. A decrease of 1% in interest rates would result in a reduction in interest income
of approximately \u00a32.8m.
The contractual maturities of financial liabilities at the year end were:
Contractual cash flows
Carrying Effect of Gross
amount discounting maturities Up to 1 year 1-2 years 3-5 years
Year ended 30 June 2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Trade payables
38,238
\u2013
38,238
38,238
\u2013
\u2013
Other payables
68,000
\u2013
68,000
68,000
\u2013
\u2013
Borrowings
1,986
44
2,030
694
684
652
Amounts payable to joint venture
15,948
\u2013
15,948
15,948
\u2013
\u2013
Lease liabilities
11,518
2,827
14,345
4,708
3,144
6,493
Forward exchange contracts
1,113
\u2013
1,113
1,073
40
\u2013
136,803
2,871
139,674
128,661
3,868
7,14 5
Contractual cash flows
Carrying Effect of Gross
amount discounting maturities Up to 1 year 1-2 years 3-5 years
Year ended 30 June 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Trade payables
25,943
\u2013
25,943
25,943
\u2013
\u2013
Other payables
57,132
\u2013
57,132
57,132
\u2013
\u2013
Borrowings
2,884
85
2,969
764
754
1,451
Amounts payable to joint venture
14,530
\u2013
14,530
14,530
\u2013
\u2013
Lease liabilities
12,761
3,131
15,892
4,509
3,431
7,952
Forward exchange contracts
1,246
\u2013
1,246
150
1,096
\u2013
114,496
3,216
117,712
103,028
5,281
9,403
Market risk
The Group operates in several foreign currencies with the majority of sales being made in these non-Sterling currencies, but with
most manufacturing being undertaken in the UK, Ireland and India.
A large proportion of sales are made in US Dollar, Euro and Japanese Yen. The Group enters into US Dollar, Euro and Japanese Yen
derivative financial instruments to manage its exposure to foreign currency risk, including:
i. forward foreign currency exchange contracts to hedge a significant proportion of the Group\u2019s forecasted US Dollar, Euro and
Japanese Yen revenues over the next 24 months; and
ii. one-month forward foreign currency exchange contracts to offset the gains/losses from exchange rate movements arising from
foreign currency-denominated intragroup balances of the Company held in US Dollar, Euro, Japanese Yen and Canadian Dollar.
The amounts of foreign currencies relating to these forward contracts and options are, in Sterling terms:
2026
2025
Nominal value Fair value Nominal value Fair value
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
US Dollar
340,768
3,786
299,987
18,954
Euro
152,143
2,258
146,500
613
Japanese Yen
12,956
1,582
21,947
1,354
Canadian Dollar
4,670
63
5,133
56
510,537
7,689
473,567
20,977
The following are the exchange rates which have been applicable during the financial year:
2026
2025
Average Year end Average Average Year end Average
forward exchange exchange forward exchange exchange
Currency contract rate rate rate contract rate rate rate
US Dollar
1.27
1.32
1.34
1.28
1.37
1.30
Euro
1.14
1.16
1.15
1.14
1.17
1.19
Chinese Renminbi
n/a
9.00
9.33
n/a
9.80
9.35
Hong Kong Dollar
n/a
10.37
10.45
n/a
10.75
10.12
Japanese Yen
175
215
207
178
198
193
Canadian Dollar
n/a
1.88
1.85
n/a
1.87
1.82
Hedging
In relation to the forward currency contracts in a designated cash flow hedge, the hedged item is a layer component of forecast
sales transactions. Forecast transactions are deemed highly probable to occur and Group policy is to hedge around 75% of net
foreign currency exposure for USD, EUR and JPY up to two years. The hedged item creates an exposure to receive USD, EUR or
JPY, while the forward contract is to sell USD, EUR or JPY and buy GBP. Therefore, there is a strong economic relationship between
the hedging instrument and the hedged item. The hedge ratio is 100%, e.g. \u00a310m nominal value of forward currency contracts are
used to hedge \u00a310m of forecast sales. Fair value gains or losses on the forward currency contracts are offset by foreign currency
gain or losses on the translation of USD, EUR and JPY based sales revenue, relative to the forward rate at the date the forward
contracts were arranged. Foreign currency exposures in Hong Kong Dollar (HKD) and USD are aggregated and only USD forward
currency contracts are used to hedge these currency exposures. Sources of hedge ineffectiveness according to IFRS 9 Financial
Instruments include:
\u2014 changes in timing of the hedged item;
\u2014 reduction in the amount of the hedged sales considered to be highly probable;
\u2014 a change in the credit risk of Renishaw or the bank counterparty to the forward contract; and
\u2014 differences in assumptions used in calculating fair value.
No contracts became ineffective during the year. A decrease of 10% in the highly probable forecasts would result in no
ineffective contracts.
From July 2026 we updated our Group hedging policy. Going forward, we will use HKD forward currency contracts to hedge HKD
foreign currency exposure, instead of using USD forward currency contracts. We have removed our previous forward currency
contract rate caps which could result in unhedged periods. This increases certainty over forward positions, although we maintain
some flexibility over coverage based on management\u2019s judgement over prevailing forward rates. We will hedge net foreign currency
exposure, subject to a minimum and maximum net foreign currency coverage of 30% and 60% respectively between one and two
years and 60% and 90% respectively in the period up to one year, for USD, HKD, EUR and JPY.
For both the Group and the Company, the following table details the fair value of forward foreign currency derivatives according to
the categorisation of instruments noted on page 175:
2026
2025
Nominal value Fair value Nominal value Fair value
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Forward currency contracts in a designated cash flow hedge (i)
Non-current derivative assets
171,644
1,652
137,417
7,878
Current derivative assets
243,654
6,952
218,870
13,606
Current derivative liabilities
2,863
(419)
19,339
(37)
Non-current derivative liabilities
11,180
(40)
33,559
(1,096)
429,341
8,145
409,185
20,351
(Losses)/gains recognised in the Consolidated statement of
comprehensive income and expense
\u2013
(12,208)
\u2013
5,804
Forward currency contracts not in a designated cash flow hedge (ii)
Current derivative assets
27, 253
198
56,873
739
Current derivative liabilities
53,943
(654)
7,509
(113)
81,196
(456)
64,382
626
(Losses)/gains recognised in Financial income/(expense) in the
Consolidated income statement
\u2013
(895)
\u2013
3,360
Total forward contracts and options
Non-current derivative assets
171,644
1,652
137,417
7,878
Current derivative assets
270,907
7,150
275,743
14,345
Current derivative liabilities
56,806
(1,073)
26,848
(150)
Non-current derivative liabilities
11,180
(40)
33,559
(1,096)
510,537
7,689
473,567
20,977
The total recognised in Revenue in the Consolidated income statement relating to cash flow hedges previously recognised through
Other comprehensive income amounted to \u00a311.3m gain (2025: \u00a319.2m gain).
For the Group\u2019s foreign currency forward contracts at the balance sheet date, if Sterling appreciated by 5% against the US Dollar,
Euro, Japanese Yen and Canadian Dollar, this would increase pre-tax equity by \u00a320.2m and increase profit before tax by \u00a33.9m,
while a depreciation of 5% would decrease pre-tax equity by \u00a322.4m and decrease profit before tax by \u00a34.2m.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-630": { "value": "20. Borrowings The Group\u2019s only source of external borrowing is a fixed-interest loan facility entered into to directly finance the purchase of a distribution facility in Japan in FY2019. Third-party borrowings at 30 June 2026 consist of a loan entered into on 31 May 2019 by Renishaw KK, with original principal of JPY 1,447m (\u00a310.5m). Principal of JPY 12m is repayable each month, with a fixed interest rate of 0.81% also paid on monthly accretion for the first five years. This loan was extended for an additional five years in May 2024, with a fixed interest rate of 1.41% payable for the remaining term, at which time the principal will have been repaid in full. There are no covenants attached to this loan. Movements during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
2,884
3,522
Interest
35
49
Repayments
(731)
(794)
Currency adjustment
(202)
107
Balance at the end of the year
1,986
2,884
Borrowings are held at amortised cost. There is no significant difference between the book value and fair value of borrowings. This is estimated by discounting contractual future cash flows, which represents level 2 of the fair value hierarchy defined in Note 25. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-605": { "value": "
22. Changes in liabilities arising from financing activities
\u00a3\u2019000
1 July 2025
Cash flows
Other
Currency
30 June 2026
Lease liabilities
12,761
(4,960)
3,388
329
11,518
Borrowings
2,884
(731)
35
(202)
1,986
Amounts payable to joint venture
14,530
1,022
282
114
15,948
30,175
(4,669)
3,705
241
29,452
\u00a3\u2019000
1 July 2024
Cash flows
Other
Currency
30 June 2025
Lease liabilities
15,022
(4,284)
2,564
(541)
12,761
Borrowings
3,522
(794)
49
107
2,884
Amounts payable to joint venture
8,475
5,612
371
72
14,530
27,019
534
2,984
(362)
30,175
See Notes 20, 21 and 13 for further details on borrowings, leasing activities and amounts payable to joint venture.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-653": { "value": "22. Changes in liabilities arising from financing activities
\u00a3\u2019000
1 July 2025
Cash flows
Other
Currency
30 June 2026
Lease liabilities
12,761
(4,960)
3,388
329
11,518
Borrowings
2,884
(731)
35
(202)
1,986
Amounts payable to joint venture
14,530
1,022
282
114
15,948
30,175
(4,669)
3,705
241
29,452
\u00a3\u2019000
1 July 2024
Cash flows
Other
Currency
30 June 2025
Lease liabilities
15,022
(4,284)
2,564
(541)
12,761
Borrowings
3,522
(794)
49
107
2,884
Amounts payable to joint venture
8,475
5,612
371
72
14,530
27,019
534
2,984
(362)
30,175
See Notes 20, 21 and 13 for further details on borrowings, leasing activities and amounts payable to joint venture.", "dimensions": { "concept": "ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-631": { "value": "22. Changes in liabilities arising from financing activities
\u00a3\u2019000
1 July 2025
Cash flows
Other
Currency
30 June 2026
Lease liabilities
12,761
(4,960)
3,388
329
11,518
Borrowings
2,884
(731)
35
(202)
1,986
Amounts payable to joint venture
14,530
1,022
282
114
15,948
30,175
(4,669)
3,705
241
29,452
\u00a3\u2019000
1 July 2024
Cash flows
Other
Currency
30 June 2025
Lease liabilities
15,022
(4,284)
2,564
(541)
12,761
Borrowings
3,522
(794)
49
107
2,884
Amounts payable to joint venture
8,475
5,612
371
72
14,530
27,019
534
2,984
(362)
30,175
See Notes 20, 21 and 13 for further details on borrowings, leasing activities and amounts payable to joint venture.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-632": { "value": "23. Employee benefits The Group operates a number of retirement benefit schemes for its employees, including both defined benefit and defined contribution. The Group\u2019s three principal contributory pension schemes are in the UK, Ireland and Germany. The three schemes represent 93% and 96% of liabilities and assets, including reimbursement right, respectively. Accounting policy Defined benefit pension schemes are managed by trustees who are independent of the Group. Investment assets of the schemes are measured at fair value using the bid price of the unitised investments, quoted by the investment manager, at the reporting date. For buy-in insurance contracts, where the income received from a policy matches exactly the benefit payments due to the members it is covering, the value attributable to the contract to be recognised as an asset is the equivalent IAS 19 value of the corresponding liabilities. Reimbursement assets are measured at fair value, quoted by the insurance company, at the reporting date. Reimbursement assets are not classified as a plan asset as they are not a qualifying insurance policy. Pension scheme liabilities are measured using a projected unit method and discounted at the current rate of return on a high- quality corporate bond of equivalent term and currency to the liability. Remeasurements arising from defined benefit schemes comprise actuarial gains and losses, the return on scheme assets (excluding interest) and the effect of the asset ceiling (if any, excluding interest). The Company recognises them immediately in Other comprehensive income and all other expenses related to defined benefit schemes are included in the Consolidated income statement. The pension schemes\u2019 surpluses, to the extent that they are considered recoverable, or deficits are recognised in full and presented on the face of the Consolidated balance sheet under Employee benefits. Where a guarantee is in place in relation to a pension scheme deficit, liabilities are reported in accordance with IFRIC 14 \u2018The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction\u2019. To the extent that contributions payable will not be available as a refund after they are paid into the plan, a liability is recognised at the point the obligation arises, which is the point at which the minimum funding guarantee is agreed. Overseas-based employees are covered by a combination of state, defined benefit and private pension schemes in their countries of residence. For defined contribution schemes, the amount charged to the Consolidated income statement represents the contributions payable to the schemes in respect of the accounting period. Key estimate \u2013 Valuation of defined benefit pension schemes\u2019 liabilities Determining the value of the future defined benefit obligation requires estimation in respect of the assumptions used to determine the present values. These include future mortality, discount rate and inflation. Management makes these estimates in consultation with independent actuaries. Key judgement \u2013 Whether past service costs need to be recognised Management also need to determine the appropriate accounting treatment for past service costs, and do so in consultation with independent legal advisers and actuaries. Defined contribution schemes The total pension cost of the Group for the year was \u00a330.5m (2025: \u00a329.3m), of which \u00a30.1m (2025: \u00a30.1m) related to Directors and \u00a36.9m (2025: \u00a36.2m) related to overseas schemes. The Renishaw pension fund The Renishaw pension fund (UK scheme) was closed to new members on 5 April 2007, at which time the scheme ceased any future accrual for existing members. At 30 June 2026, the UK scheme was in a net surplus position of \u00a36.6m (2025: surplus \u00a37.6m), and is therefore presented in non-current assets in the Consolidated balance sheet. The Trust Deed and Rules allow the UK scheme to recognise an unconditional right to a refund of any surplus. The Trustees of the UK scheme previously undertook a buy-in and insured around 99% of the UK scheme\u2019s liabilities by purchasing an insurance policy. This contract was effective from 19 October 2023 and is held in the name of the Trustee. The value of the contract is recognised as a UK scheme asset for the purposes of IAS 19. In line with IAS 19.115, for a buy-in insurance contract such as this, the income received from the policy matches exactly the benefit payments due to the members it is covering, the value attributable to the contract to be recognised as an asset is the equivalent IAS 19 value of the corresponding liabilities. The latest full actuarial valuation of the UK scheme was carried out as at 30 September 2024 and updated to 30 June 2026 by a qualified independent actuary. The latest full actuarial report prepared in September 2024 showed a surplus of \u00a33.2m, which is based on funding to self-sufficiency and uses prudent assumptions. IAS 19 requires best estimate assumptions to be used, resulting in the IAS 19 net surplus being higher than the actuarial surplus. The previous deficit funding plan for the UK scheme has ended, as the actuarial deficit (calculated on a self-sufficiency basis) has been eliminated. The net book value of properties subject to fixed charges under this agreement at 30 June 2026 was \u00a3nil (2025: \u00a348.7m). The charge was released on 5 January 2026, following completion of the latest full actuarial valuation for the period ending 30 September 2024. The Renishaw (Ireland) Limited pension fund The Renishaw (Ireland) Limited pension fund (Ireland scheme) was closed to new members on 31 December 2007, at which time the scheme ceased any future accrual for existing members. At 30 June 2026, the Ireland scheme was in a net asset position of \u00a35.5m (2025: \u00a33.8m), and is therefore presented in non-current assets. The rules of the Ireland scheme do not restrict the recognition of any surplus. Under the Ireland defined benefit pension scheme deficit funding plan, a property owned by Renishaw Ireland (DAC) is subject to a registered fixed charge to secure the Ireland defined benefit pension scheme\u2019s deficit. The Renishaw GmbH pension fund The Renishaw GmbH pension fund (Germany scheme) was closed to new members on 30 June 2012. The scheme is open to future accrual for existing members. At 30 June 2026, the Germany scheme had an actuarial value for liabilities of \u00a314.6m (2025: \u00a321.1m), which is presented gross in non-current liabilities. The Germany scheme does not have any plan assets, rather a reimbursement right asset of \u00a314.6m (2025: \u00a312.9m) which is separately disclosed in the Consolidated balance sheet in assets. The Germany scheme presented a surplus of \u00a30.3m (2025: \u00a38.2m deficit) before an asset ceiling adjustment recognised to restrict the reimbursement right asset. Other plans Other plans of the Group include various pension plans, other post-employment and long-term employee benefit plans in several countries of operation. Some of the plans are funded, with assets backing the obligations, whilst others are operated on an unfunded basis. The benefits provided, the approach to funding and the legal basis of the plans reflect their local territories. The results of the most recent actuarial valuations for the various plans have been updated to 30 June 2026 to determine the amounts to be included in the Group\u2019s consolidated financial statements. Assumptions Major assumptions used by actuaries for the UK, Ireland and Germany schemes were:
30 June 2026
30 June 2025
UK Ireland Germany UK Ireland Germany
scheme scheme scheme scheme scheme scheme
Discount rate
5.90%
4.30%
4.40%
5.55%
4.00%
3.90%
Rate of increase in pension payments
2.85%
2.25%
2.30%
2.85%
2.25%
2.00%
Rate of increase in salary
n/a
n/a
2.80%
n/a
n/a
2.50%
Inflation rate (RPI)
3.05%
2.25%
n/a
3.05%
2.25%
n/a
2.05%
1
2.05%
1
Inflation rate (CPI)
3.05%
2
2.25%
2.30%
3.05%
2
2.25%
2.00%
Retirement age
65
65
67
65
65
67
Scheme duration
14
22
17
15
22
19
1 Pre-2030 2 Post-2030 The life expectancies from the retirement age for these schemes implied by the mortality assumption at age 65 and 45 are:
30 June 2026
30 June 2025
UK Ireland Germany UK Ireland Germany
scheme scheme scheme scheme scheme scheme
Male currently aged 65
22.3
21.7
n/a
21.1
21.0
n/a
Female currently aged 65
24.5
24.0
n/a
23.5
23.5
n/a
Male currently aged 45
23.0
22.7
n/a
21.8
21.9
n/a
Female currently aged 45
25.3
25.1
n/a
24.4
24.6
n/a
For the UK scheme, the mortality assumption used for FY2026 is the SAPS4 base tables and CMI 2025 model, with long-term improvements of 1% per annum. Adjustments have been made to both the core base tables and CMI 2025 model to allow for the scheme\u2019s membership profile and best estimate assumptions of future mortality improvements. Assets and liabilities recognised in the Consolidated balance sheet The assets and liabilities in the defined benefit pension schemes were:
30 June % of 30 June % of
2026 total 2025 total
\u00a3\u2019000 assets \u00a3\u2019000 assets
Market value of assets:
Insurance contract
127,680
81
118,158
83
Index-linked gilts
8,709
6
5,815
4
Credit and fixed income funds
7,635
5
7,924
6
Equities
5,614
4
4,295
3
Multi-asset funds
4,582
3
4,640
3
Cash and other
3,712
1
781
1
157,932
100
141,613
100
Actuarial value of liabilities
(166,005)
\u2013
(151,301)
\u2013
Deficit in the schemes
(8,073)
\u2013
(9,688)
\u2013
Deferred tax thereon
3,326
\u2013
3,748
\u2013
Note C.46 gives the analysis of the UK scheme. The reimbursement right asset is not classified as a plan asset as it is not a qualifying insurance policy. It is not included in the table above. Equities are held in externally-managed funds and primarily relate to UK and US equities. Credit and fixed income funds, and index-linked gilts, relate to UK, US and Eurozone government-linked securities, again held in externally-managed funds. The fair values of these equity and fixed income instruments are determined using the bid price of the unitised investments, quoted by the investment manager, at the reporting date and therefore represent level 2 of the fair value hierarchy defined in Note 25. Multi-asset funds are also held in externally-managed funds, with active asset allocation to diversify growth across asset classes such as equities, bonds and money-market instruments. The fair value of these funds is determined on a comparable basis to the equity and fixed income funds, and therefore these funds are level 2 assets. Cash and other at 30 June 2026 mostly comprises amounts held in a Sterling and Swiss Franc bank account, in which the principal is preserved and same day liquidity is available. No scheme assets are directly invested in the Group\u2019s own equity. Movements in the schemes\u2019 assets, liabilities and reimbursement right The net surplus of the Group\u2019s defined benefit pension schemes, including the reimbursement right, on an IAS 19 basis, has increased from \u00a33.2m at 30 June 2025 to \u00a36.5m at 30 June 2026, primarily as a result of actuarial movements. The movements in the schemes\u2019 assets, liabilities and reimbursement right were:
Reimbursement
right Assets Liabilities Total
Year ended 30 June 2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
12,909
141,613
(151,301)
3,221
Transfers in
\u2013
1,300
(6,520)
(5,220)
Contributions paid by employer
1,769
1,090
\u2013
2,859
Contributions paid by employee
\u2013
68
(68)
\u2013
Current service cost
\u2013
\u2013
(1,160)
(1,160)
Past service cost
\u2013
\u2013
(202)
(202)
Interest on pension schemes
502
7,586
(7,709)
379
Remeasurement gain/(loss) under IAS 19
(325)
14,622
(6,605)
7,692
Scheme administration expenses
\u2013
(1,076)
\u2013
(1,076)
Benefits paid
(289)
(7, 271)
7,560
\u2013
Balance at the end of the year
14,566
157,932
(166,005)
6,493
\u2018Transfers in\u2019 represent other plans which were previously recognised in Other payables, within Holiday pay and retirement accruals. The prior period comparative has not been restated as the schemes are not material to the Group.
Reimbursement
right Assets Liabilities Total
Year ended 30 June 2025 \u00a3000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
12,116
153,134
(163,638)
1,612
Contributions paid
\u2013
162
\u2013
162
Interest on pension schemes
\u2013
7,4 65
(6,962)
503
Remeasurement gain/(loss) under IAS 19
1,498
(12,267)
13,546
2,777
Scheme administration expenses
(705)
(1,128)
\u2013
(1,833)
Benefits paid
\u2013
(5,753)
5,753
\u2013
Balance at the end of the year
12,909
141,613
(151,301)
3,221
The analysis of the amount recognised in the Consolidated statement of comprehensive income and expense was:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Actuarial gain/(loss) arising from:
Changes in demographic assumptions
(2,887)
\u2013
Changes in financial assumptions
9,057
14,857
Experience adjustment
(12,775)
187
Return on plan assets excluding interest income
13,961
(12,267)
Adjustment for the asset ceiling
336
\u2013
Total amount recognised in the Consolidated statement of comprehensive income and expense
7,692
2,777
The cumulative amount of actuarial gains and losses recognised in the Consolidated statement of comprehensive income and expense was a loss of \u00a356.3m (2025: loss of \u00a363.9m). Sensitivity analysis for key assumptions For the three schemes, a guide to the sensitivity of the value of the respective liabilities is as follows:
Approximate effect on liabilities
UK scheme
Ireland scheme
Germany scheme
Discount rate: Increase/decrease by 0.5%
-\u00a39.3m/+\u00a310.3m
-\u00a31.1m/+\u00a31.3m
-\u00a31.1m/+\u00a31.2m
Inflation: Increase/decrease by 0.5%
+\u00a38.0m/-\u00a36.9m
+\u00a31.3m/-\u00a31.1m
+\u00a30.9m/-\u00a30.8m
Mortality: Increased/decreased life by one year
+\u00a33.9m/-\u00a34.0m
+\u00a30.3m/-\u00a30.4m
n/a
Reimbursement right The Group has recognised a reimbursement right in respect of its pension obligation for the Germany scheme. At 30 June 2026, the value of the reimbursement right was \u00a314.6m (2025: \u00a312.9m). This asset relates to an insurance policy that reimburses the Group for pension payments made to scheme members. The reimbursement right is not classified as a plan asset as it is not a qualifying insurance policy. The insurance policy is held with a regulated insurer and covers a portion of the pension benefits payable under the plan. The reimbursement right is considered virtually certain and has been measured at fair value. Contingent liabilities Benefits in the UK scheme are subject to a defined contribution (DC) underpin at the point of retirement or transfer out. Historically, this has been allowed for in the accounts in a consistent manner to current administrative practice and the triennial funding valuations. During the buy-in process, it was identified that the drafting of the DC underpin in the UK Fund Rules may require that the DC underpin is applied in a manner which is different to the current administrative practice. The Trustee and Company are currently seeking legal clarification and advice on this issue, with the intention of correcting the Rules to match current administrative practice. No provision for this matter has been made at 30 June 2026, as management continue to assess that it is unlikely that there will be an increase in liabilities, and due to the uncertainty of legal treatment and therefore any potential impact on liabilities. In June 2023, the High Court ruled that certain historic amendments made to the rules of the Virgin Media pension scheme were invalid without the scheme\u2019s actuary having provided the associated Section 37 certificates. This judgment was upheld by the Court of Appeal in July 2024, which has implications on other schemes that were contracted-out on a salary-related basis, and made amendments between 6 April 1997 and 5 April 2016. The UK scheme was contracted out until 5 April 2007 and amendments were made during the relevant period and as such the ruling could have implications for the UK scheme. Under the Pensions Schemes Act 2026, which came into force on 29 April 2026, the Trustees will be able to retrospectively validate amendments if required. The Company and the Trustees have commenced a review of all amending documents between 6 April 1997 and 5 April 2016 for the scheme to determine whether proper procedures were undertaken at the time of the amendments by the Trustees, actuaries and administrators. The Trustee and Company continue to seek legal advice on this matter and will act appropriately to obtain retrospective actuarial confirmation where appropriate. At the date of approving these financial statements, the possible implications, if any, for the UK scheme not having all Section 37 certificates have not been investigated in detail. Accordingly, no amendments for this matter have been included in the IAS 19 actuarial valuation as the impact, if any, cannot be reliably assessed. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-606": { "value": "23. Employee benefits The Group operates a number of retirement benefit schemes for its employees, including both defined benefit and defined contribution. The Group\u2019s three principal contributory pension schemes are in the UK, Ireland and Germany. The three schemes represent 93% and 96% of liabilities and assets, including reimbursement right, respectively. Accounting policy Defined benefit pension schemes are managed by trustees who are independent of the Group. Investment assets of the schemes are measured at fair value using the bid price of the unitised investments, quoted by the investment manager, at the reporting date. For buy-in insurance contracts, where the income received from a policy matches exactly the benefit payments due to the members it is covering, the value attributable to the contract to be recognised as an asset is the equivalent IAS 19 value of the corresponding liabilities. Reimbursement assets are measured at fair value, quoted by the insurance company, at the reporting date. Reimbursement assets are not classified as a plan asset as they are not a qualifying insurance policy. Pension scheme liabilities are measured using a projected unit method and discounted at the current rate of return on a high- quality corporate bond of equivalent term and currency to the liability. Remeasurements arising from defined benefit schemes comprise actuarial gains and losses, the return on scheme assets (excluding interest) and the effect of the asset ceiling (if any, excluding interest). The Company recognises them immediately in Other comprehensive income and all other expenses related to defined benefit schemes are included in the Consolidated income statement. The pension schemes\u2019 surpluses, to the extent that they are considered recoverable, or deficits are recognised in full and presented on the face of the Consolidated balance sheet under Employee benefits. Where a guarantee is in place in relation to a pension scheme deficit, liabilities are reported in accordance with IFRIC 14 \u2018The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction\u2019. To the extent that contributions payable will not be available as a refund after they are paid into the plan, a liability is recognised at the point the obligation arises, which is the point at which the minimum funding guarantee is agreed. Overseas-based employees are covered by a combination of state, defined benefit and private pension schemes in their countries of residence. For defined contribution schemes, the amount charged to the Consolidated income statement represents the contributions payable to the schemes in respect of the accounting period. Key estimate \u2013 Valuation of defined benefit pension schemes\u2019 liabilities Determining the value of the future defined benefit obligation requires estimation in respect of the assumptions used to determine the present values. These include future mortality, discount rate and inflation. Management makes these estimates in consultation with independent actuaries. Key judgement \u2013 Whether past service costs need to be recognised Management also need to determine the appropriate accounting treatment for past service costs, and do so in consultation with independent legal advisers and actuaries. Defined contribution schemes The total pension cost of the Group for the year was \u00a330.5m (2025: \u00a329.3m), of which \u00a30.1m (2025: \u00a30.1m) related to Directors and \u00a36.9m (2025: \u00a36.2m) related to overseas schemes. The Renishaw pension fund The Renishaw pension fund (UK scheme) was closed to new members on 5 April 2007, at which time the scheme ceased any future accrual for existing members. At 30 June 2026, the UK scheme was in a net surplus position of \u00a36.6m (2025: surplus \u00a37.6m), and is therefore presented in non-current assets in the Consolidated balance sheet. The Trust Deed and Rules allow the UK scheme to recognise an unconditional right to a refund of any surplus. The Trustees of the UK scheme previously undertook a buy-in and insured around 99% of the UK scheme\u2019s liabilities by purchasing an insurance policy. This contract was effective from 19 October 2023 and is held in the name of the Trustee. The value of the contract is recognised as a UK scheme asset for the purposes of IAS 19. In line with IAS 19.115, for a buy-in insurance contract such as this, the income received from the policy matches exactly the benefit payments due to the members it is covering, the value attributable to the contract to be recognised as an asset is the equivalent IAS 19 value of the corresponding liabilities.
The latest full actuarial valuation of the UK scheme was carried out as at 30 September 2024 and updated to 30 June 2026 by
a qualified independent actuary.
The latest full actuarial report prepared in September 2024 showed a surplus of \u00a33.2m, which is based on funding to self-sufficiency
and uses prudent assumptions. IAS 19 requires best estimate assumptions to be used, resulting in the IAS 19 net surplus being
higher than the actuarial surplus.
The previous deficit funding plan for the UK scheme has ended, as the actuarial deficit (calculated on a self-sufficiency basis)
has been eliminated. The net book value of properties subject to fixed charges under this agreement at 30 June 2026 was \u00a3nil
(2025: \u00a348.7m). The charge was released on 5 January 2026, following completion of the latest full actuarial valuation for the
period ending 30 September 2024.
The Renishaw (Ireland) Limited pension fund
The Renishaw (Ireland) Limited pension fund (Ireland scheme) was closed to new members on 31 December 2007, at which time
the scheme ceased any future accrual for existing members.
At 30 June 2026, the Ireland scheme was in a net asset position of \u00a35.5m (2025: \u00a33.8m), and is therefore presented in non-current
assets. The rules of the Ireland scheme do not restrict the recognition of any surplus.
Under the Ireland defined benefit pension scheme deficit funding plan, a property owned by Renishaw Ireland (DAC) is subject to
a registered fixed charge to secure the Ireland defined benefit pension scheme\u2019s deficit.
The Renishaw GmbH pension fund
The Renishaw GmbH pension fund (Germany scheme) was closed to new members on 30 June 2012. The scheme is open to future
accrual for existing members.
At 30 June 2026, the Germany scheme had an actuarial value for liabilities of \u00a314.6m (2025: \u00a321.1m), which is presented gross
in non-current liabilities. The Germany scheme does not have any plan assets, rather a reimbursement right asset of \u00a314.6m
(2025: \u00a312.9m) which is separately disclosed in the Consolidated balance sheet in assets. The Germany scheme presented
a surplus of \u00a30.3m (2025: \u00a38.2m deficit) before an asset ceiling adjustment recognised to restrict the reimbursement right asset.
Other plans
Other plans of the Group include various pension plans, other post-employment and long-term employee benefit plans in several
countries of operation. Some of the plans are funded, with assets backing the obligations, whilst others are operated on an unfunded
basis. The benefits provided, the approach to funding and the legal basis of the plans reflect their local territories.
The results of the most recent actuarial valuations for the various plans have been updated to 30 June 2026 to determine the
amounts to be included in the Group\u2019s consolidated financial statements.
Assumptions
Major assumptions used by actuaries for the UK, Ireland and Germany schemes were:
30 June 2026
30 June 2025
UK Ireland Germany UK Ireland Germany
scheme scheme scheme scheme scheme scheme
Discount rate
5.90%
4.30%
4.40%
5.55%
4.00%
3.90%
Rate of increase in pension payments
2.85%
2.25%
2.30%
2.85%
2.25%
2.00%
Rate of increase in salary
n/a
n/a
2.80%
n/a
n/a
2.50%
Inflation rate (RPI)
3.05%
2.25%
n/a
3.05%
2.25%
n/a
2.05%
1
2.05%
1
Inflation rate (CPI)
3.05%
2
2.25%
2.30%
3.05%
2
2.25%
2.00%
Retirement age
65
65
67
65
65
67
Scheme duration
14
22
17
15
22
19
1 Pre-2030 2 Post-2030
The life expectancies from the retirement age for these schemes implied by the mortality assumption at age 65 and 45 are:
30 June 2026
30 June 2025
UK Ireland Germany UK Ireland Germany
scheme scheme scheme scheme scheme scheme
Male currently aged 65
22.3
21.7
n/a
21.1
21.0
n/a
Female currently aged 65
24.5
24.0
n/a
23.5
23.5
n/a
Male currently aged 45
23.0
22.7
n/a
21.8
21.9
n/a
Female currently aged 45
25.3
25.1
n/a
24.4
24.6
n/a
For the UK scheme, the mortality assumption used for FY2026 is the SAPS4 base tables and CMI 2025 model, with long-term
improvements of 1% per annum. Adjustments have been made to both the core base tables and CMI 2025 model to allow for the
scheme\u2019s membership profile and best estimate assumptions of future mortality improvements.
Assets and liabilities recognised in the Consolidated balance sheet
The assets and liabilities in the defined benefit pension schemes were:
30 June % of 30 June % of
2026 total 2025 total
\u00a3\u2019000 assets \u00a3\u2019000 assets
Market value of assets:
Insurance contract
127,680
81
118,158
83
Index-linked gilts
8,709
6
5,815
4
Credit and fixed income funds
7,635
5
7,924
6
Equities
5,614
4
4,295
3
Multi-asset funds
4,582
3
4,640
3
Cash and other
3,712
1
781
1
157,932
100
141,613
100
Actuarial value of liabilities
(166,005)
\u2013
(151,301)
\u2013
Deficit in the schemes
(8,073)
\u2013
(9,688)
\u2013
Deferred tax thereon
3,326
\u2013
3,748
\u2013
Note C.46 gives the analysis of the UK scheme.
The reimbursement right asset is not classified as a plan asset as it is not a qualifying insurance policy. It is not included in the
table above.
Equities are held in externally-managed funds and primarily relate to UK and US equities. Credit and fixed income funds, and
index-linked gilts, relate to UK, US and Eurozone government-linked securities, again held in externally-managed funds. The fair
values of these equity and fixed income instruments are determined using the bid price of the unitised investments, quoted by the
investment manager, at the reporting date and therefore represent level 2 of the fair value hierarchy defined in Note 25. Multi-asset
funds are also held in externally-managed funds, with active asset allocation to diversify growth across asset classes such as
equities, bonds and money-market instruments. The fair value of these funds is determined on a comparable basis to the equity
and fixed income funds, and therefore these funds are level 2 assets. Cash and other at 30 June 2026 mostly comprises amounts
held in a Sterling and Swiss Franc bank account, in which the principal is preserved and same day liquidity is available.
No scheme assets are directly invested in the Group\u2019s own equity.
Movements in the schemes\u2019 assets, liabilities and reimbursement right
The net surplus of the Group\u2019s defined benefit pension schemes, including the reimbursement right, on an IAS 19 basis,
has increased from \u00a33.2m at 30 June 2025 to \u00a36.5m at 30 June 2026, primarily as a result of actuarial movements.
The movements in the schemes\u2019 assets, liabilities and reimbursement right were:
Reimbursement
right Assets Liabilities Total
Year ended 30 June 2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
12,909
141,613
(151,301)
3,221
Transfers in
\u2013
1,300
(6,520)
(5,220)
Contributions paid by employer
1,769
1,090
\u2013
2,859
Contributions paid by employee
\u2013
68
(68)
\u2013
Current service cost
\u2013
\u2013
(1,160)
(1,160)
Past service cost
\u2013
\u2013
(202)
(202)
Interest on pension schemes
502
7,586
(7,709)
379
Remeasurement gain/(loss) under IAS 19
(325)
14,622
(6,605)
7,692
Scheme administration expenses
\u2013
(1,076)
\u2013
(1,076)
Benefits paid
(289)
(7, 271)
7,560
\u2013
Balance at the end of the year
14,566
157,932
(166,005)
6,493
\u2018Transfers in\u2019 represent other plans which were previously recognised in Other payables, within Holiday pay and retirement accruals.
The prior period comparative has not been restated as the schemes are not material to the Group.
Reimbursement
right Assets Liabilities Total
Year ended 30 June 2025 \u00a3000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
12,116
153,134
(163,638)
1,612
Contributions paid
\u2013
162
\u2013
162
Interest on pension schemes
\u2013
7,4 65
(6,962)
503
Remeasurement gain/(loss) under IAS 19
1,498
(12,267)
13,546
2,777
Scheme administration expenses
(705)
(1,128)
\u2013
(1,833)
Benefits paid
\u2013
(5,753)
5,753
\u2013
Balance at the end of the year
12,909
141,613
(151,301)
3,221
The analysis of the amount recognised in the Consolidated statement of comprehensive income and expense was:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Actuarial gain/(loss) arising from:
Changes in demographic assumptions
(2,887)
\u2013
Changes in financial assumptions
9,057
14,857
Experience adjustment
(12,775)
187
Return on plan assets excluding interest income
13,961
(12,267)
Adjustment for the asset ceiling
336
\u2013
Total amount recognised in the Consolidated statement of comprehensive income and expense
7,692
2,777
The cumulative amount of actuarial gains and losses recognised in the Consolidated statement of comprehensive income and
expense was a loss of \u00a356.3m (2025: loss of \u00a363.9m).
Sensitivity analysis for key assumptions
For the three schemes, a guide to the sensitivity of the value of the respective liabilities is as follows:
Approximate effect on liabilities
UK scheme
Ireland scheme
Germany scheme
Discount rate: Increase/decrease by 0.5%
-\u00a39.3m/+\u00a310.3m
-\u00a31.1m/+\u00a31.3m
-\u00a31.1m/+\u00a31.2m
Inflation: Increase/decrease by 0.5%
+\u00a38.0m/-\u00a36.9m
+\u00a31.3m/-\u00a31.1m
+\u00a30.9m/-\u00a30.8m
Mortality: Increased/decreased life by one year
+\u00a33.9m/-\u00a34.0m
+\u00a30.3m/-\u00a30.4m
n/a
Reimbursement right
The Group has recognised a reimbursement right in respect of its pension obligation for the Germany scheme. At 30 June 2026,
the value of the reimbursement right was \u00a314.6m (2025: \u00a312.9m). This asset relates to an insurance policy that reimburses the Group
for pension payments made to scheme members. The reimbursement right is not classified as a plan asset as it is not a qualifying
insurance policy. The insurance policy is held with a regulated insurer and covers a portion of the pension benefits payable under
the plan. The reimbursement right is considered virtually certain and has been measured at fair value.
Contingent liabilities
Benefits in the UK scheme are subject to a defined contribution (DC) underpin at the point of retirement or transfer out. Historically,
this has been allowed for in the accounts in a consistent manner to current administrative practice and the triennial funding
valuations. During the buy-in process, it was identified that the drafting of the DC underpin in the UK Fund Rules may require that the
DC underpin is applied in a manner which is different to the current administrative practice. The Trustee and Company are currently
seeking legal clarification and advice on this issue, with the intention of correcting the Rules to match current administrative practice.
No provision for this matter has been made at 30 June 2026, as management continue to assess that it is unlikely that there will be
an increase in liabilities, and due to the uncertainty of legal treatment and therefore any potential impact on liabilities.
In June 2023, the High Court ruled that certain historic amendments made to the rules of the Virgin Media pension scheme were
invalid without the scheme\u2019s actuary having provided the associated Section 37 certificates. This judgment was upheld by the Court
of Appeal in July 2024, which has implications on other schemes that were contracted-out on a salary-related basis, and made
amendments between 6 April 1997 and 5 April 2016. The UK scheme was contracted out until 5 April 2007 and amendments were
made during the relevant period and as such the ruling could have implications for the UK scheme. Under the Pensions Schemes
Act 2026, which came into force on 29 April 2026, the Trustees will be able to retrospectively validate amendments if required.
The Company and the Trustees have commenced a review of all amending documents between 6 April 1997 and 5 April 2016 for
the scheme to determine whether proper procedures were undertaken at the time of the amendments by the Trustees, actuaries
and administrators. The Trustee and Company continue to seek legal advice on this matter and will act appropriately to obtain
retrospective actuarial confirmation where appropriate. At the date of approving these financial statements, the possible
implications, if any, for the UK scheme not having all Section 37 certificates have not been investigated in detail. Accordingly, no
amendments for this matter have been included in the IAS 19 actuarial valuation as the impact, if any, cannot be reliably assessed.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-680": { "value": "Accounting policy Defined benefit pension schemes are managed by trustees who are independent of the Group. Investment assets of the schemes are measured at fair value using the bid price of the unitised investments, quoted by the investment manager, at the reporting date. For buy-in insurance contracts, where the income received from a policy matches exactly the benefit payments due to the members it is covering, the value attributable to the contract to be recognised as an asset is the equivalent IAS 19 value of the corresponding liabilities. Reimbursement assets are measured at fair value, quoted by the insurance company, at the reporting date. Reimbursement assets are not classified as a plan asset as they are not a qualifying insurance policy. Pension scheme liabilities are measured using a projected unit method and discounted at the current rate of return on a high- quality corporate bond of equivalent term and currency to the liability. Remeasurements arising from defined benefit schemes comprise actuarial gains and losses, the return on scheme assets (excluding interest) and the effect of the asset ceiling (if any, excluding interest). The Company recognises them immediately in Other comprehensive income and all other expenses related to defined benefit schemes are included in the Consolidated income statement. The pension schemes\u2019 surpluses, to the extent that they are considered recoverable, or deficits are recognised in full and presented on the face of the Consolidated balance sheet under Employee benefits. Where a guarantee is in place in relation to a pension scheme deficit, liabilities are reported in accordance with IFRIC 14 \u2018The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction\u2019. To the extent that contributions payable will not be available as a refund after they are paid into the plan, a liability is recognised at the point the obligation arises, which is the point at which the minimum funding guarantee is agreed. Overseas-based employees are covered by a combination of state, defined benefit and private pension schemes in their countries of residence. For defined contribution schemes, the amount charged to the Consolidated income statement represents the contributions payable to the schemes in respect of the accounting period. Key estimate \u2013 Valuation of defined benefit pension schemes\u2019 liabilities Determining the value of the future defined benefit obligation requires estimation in respect of the assumptions used to determine the present values. These include future mortality, discount rate and inflation. Management makes these estimates in consultation with independent actuaries. Key judgement \u2013 Whether past service costs need to be recognised Management also need to determine the appropriate accounting treatment for past service costs, and do so in consultation with independent legal advisers and actuaries. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-654": { "value": "
Defined contribution schemes
The total pension cost of the Group for the year was \u00a330.5m (2025: \u00a329.3m), of which \u00a30.1m (2025: \u00a30.1m) related to Directors and
\u00a36.9m (2025: \u00a36.2m) related to overseas schemes.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDefinedContributionPlansExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-655": { "value": "Contingent liabilities Benefits in the UK scheme are subject to a defined contribution (DC) underpin at the point of retirement or transfer out. Historically, this has been allowed for in the accounts in a consistent manner to current administrative practice and the triennial funding valuations. During the buy-in process, it was identified that the drafting of the DC underpin in the UK Fund Rules may require that the DC underpin is applied in a manner which is different to the current administrative practice. The Trustee and Company are currently seeking legal clarification and advice on this issue, with the intention of correcting the Rules to match current administrative practice. No provision for this matter has been made at 30 June 2026, as management continue to assess that it is unlikely that there will be an increase in liabilities, and due to the uncertainty of legal treatment and therefore any potential impact on liabilities. In June 2023, the High Court ruled that certain historic amendments made to the rules of the Virgin Media pension scheme were invalid without the scheme\u2019s actuary having provided the associated Section 37 certificates. This judgment was upheld by the Court of Appeal in July 2024, which has implications on other schemes that were contracted-out on a salary-related basis, and made amendments between 6 April 1997 and 5 April 2016. The UK scheme was contracted out until 5 April 2007 and amendments were made during the relevant period and as such the ruling could have implications for the UK scheme. Under the Pensions Schemes Act 2026, which came into force on 29 April 2026, the Trustees will be able to retrospectively validate amendments if required. The Company and the Trustees have commenced a review of all amending documents between 6 April 1997 and 5 April 2016 for the scheme to determine whether proper procedures were undertaken at the time of the amendments by the Trustees, actuaries and administrators. The Trustee and Company continue to seek legal advice on this matter and will act appropriately to obtain retrospective actuarial confirmation where appropriate. At the date of approving these financial statements, the possible implications, if any, for the UK scheme not having all Section 37 certificates have not been investigated in detail. Accordingly, no amendments for this matter have been included in the IAS 19 actuarial valuation as the impact, if any, cannot be reliably assessed. 27. Capital commitments At the end of a financial year, we typically have obligations to make payments in the future, for which no provision is made in the financial statements. We have committed to renovating and expanding a warehouse in Germany, which includes expenditure on sustainability initiatives, enhancements to our Miskin manufacturing facility and capital equipment to support manufacturing output. Authorised and committed capital expenditure at the end of the year:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Freehold land and buildings
9,312
13,856
Plant and equipment
11,015
6,411
Motor vehicles
124
129
Total committed capital expenditure
20,451
20,396
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-664": { "value": "Contingent liabilities Benefits in the UK scheme are subject to a defined contribution (DC) underpin at the point of retirement or transfer out. Historically, this has been allowed for in the accounts in a consistent manner to current administrative practice and the triennial funding valuations. During the buy-in process, it was identified that the drafting of the DC underpin in the UK Fund Rules may require that the DC underpin is applied in a manner which is different to the current administrative practice. The Trustee and Company are currently seeking legal clarification and advice on this issue, with the intention of correcting the Rules to match current administrative practice. No provision for this matter has been made at 30 June 2026, as management continue to assess that it is unlikely that there will be an increase in liabilities, and due to the uncertainty of legal treatment and therefore any potential impact on liabilities. In June 2023, the High Court ruled that certain historic amendments made to the rules of the Virgin Media pension scheme were invalid without the scheme\u2019s actuary having provided the associated Section 37 certificates. This judgment was upheld by the Court of Appeal in July 2024, which has implications on other schemes that were contracted-out on a salary-related basis, and made amendments between 6 April 1997 and 5 April 2016. The UK scheme was contracted out until 5 April 2007 and amendments were made during the relevant period and as such the ruling could have implications for the UK scheme. Under the Pensions Schemes Act 2026, which came into force on 29 April 2026, the Trustees will be able to retrospectively validate amendments if required. The Company and the Trustees have commenced a review of all amending documents between 6 April 1997 and 5 April 2016 for the scheme to determine whether proper procedures were undertaken at the time of the amendments by the Trustees, actuaries and administrators. The Trustee and Company continue to seek legal advice on this matter and will act appropriately to obtain retrospective actuarial confirmation where appropriate. At the date of approving these financial statements, the possible implications, if any, for the UK scheme not having all Section 37 certificates have not been investigated in detail. Accordingly, no amendments for this matter have been included in the IAS 19 actuarial valuation as the impact, if any, cannot be reliably assessed. ", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-607": { "value": "24. Share-based payments During FY2026, the Group provided share-based payment arrangements to certain employees in accordance with the Renishaw plc deferred annual equity incentive plan. As set out in the Remuneration Committee\u2019s Chair statement on page 90, we will be seeking shareholder approval for a new share plan at the 2026 AGM to enable the Group to grant Long-term incentive plan awards and deferred bonus share awards to senior leaders in the business. Accounting policy Renishaw shares are granted in accordance with the Renishaw plc deferred annual equity incentive plan (DAEIP). Other than DAEIP awards granted to Executive Directors, the share awards are subject only to continuing service of the employee and are equity settled. For Executive Directors, if an opportunity of more than 150% of salary is awarded, half of the deferred shares will be subject to continued employment, while the other half will be subject to continued employment and the enhanced recovery provisions described in the Committee Chair\u2019s statement. The fair value of the awards at the date of grant, which is estimated to be equal to the market value, is charged to the Consolidated income statement on a straight-line basis over a three-year vesting period, with appropriate adjustments made to reflect expected or actual forfeitures. The corresponding credit is to Other reserve. The number of shares to be awarded is calculated by dividing the relevant amount of annual bonus under the DAEIP by the average price of a share during a period determined by the Remuneration Committee. The period cannot be more than five dealing days, ending on the dealing day before the award date. These shares must be purchased on the open market and cannot be satisfied by issuance of new shares or transfer of existing treasury shares. The Renishaw Employee Benefit Trust (EBT) is responsible for purchasing shares on the open market on behalf of the Company to satisfy the DAEIP awards. These are held by the EBT until transferring to the employee, which will normally be on the third anniversary of the award date, subject to continued employment. Malus and clawback provisions can be operated by the Committee within three years of the award date. During the vesting period, no dividends are payable on the shares. However, upon vesting, employees will be entitled to additional shares or cash, equivalent to the value of dividends paid on the awarded shares during this period. This amount is accrued over the vesting period. Own shares held are recognised as an element in equity until they are transferred at the end of the vesting period, and such shares are excluded from earnings per share calculations. The total cost recognised in the FY2026 Consolidated income statement in respect of the DAEIP was \u00a30.5m (2025: \u00a30.8m). See Note 26 for reconciliations of amounts recognised in Equity. Shares equivalent to \u00a32.3m (2025: \u00a30.9m) are to be awarded in respect of FY2026. See the Directors\u2019 Remuneration Report for further details.", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-681": { "value": "Accounting policy Renishaw shares are granted in accordance with the Renishaw plc deferred annual equity incentive plan (DAEIP). Other than DAEIP awards granted to Executive Directors, the share awards are subject only to continuing service of the employee and are equity settled. For Executive Directors, if an opportunity of more than 150% of salary is awarded, half of the deferred shares will be subject to continued employment, while the other half will be subject to continued employment and the enhanced recovery provisions described in the Committee Chair\u2019s statement. The fair value of the awards at the date of grant, which is estimated to be equal to the market value, is charged to the Consolidated income statement on a straight-line basis over a three-year vesting period, with appropriate adjustments made to reflect expected or actual forfeitures. The corresponding credit is to Other reserve. The number of shares to be awarded is calculated by dividing the relevant amount of annual bonus under the DAEIP by the average price of a share during a period determined by the Remuneration Committee. The period cannot be more than five dealing days, ending on the dealing day before the award date. These shares must be purchased on the open market and cannot be satisfied by issuance of new shares or transfer of existing treasury shares. The Renishaw Employee Benefit Trust (EBT) is responsible for purchasing shares on the open market on behalf of the Company to satisfy the DAEIP awards. These are held by the EBT until transferring to the employee, which will normally be on the third anniversary of the award date, subject to continued employment. Malus and clawback provisions can be operated by the Committee within three years of the award date. During the vesting period, no dividends are payable on the shares. However, upon vesting, employees will be entitled to additional shares or cash, equivalent to the value of dividends paid on the awarded shares during this period. This amount is accrued over the vesting period. Own shares held are recognised as an element in equity until they are transferred at the end of the vesting period, and such shares are excluded from earnings per share calculations. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-687": { "value": "Accounting policy The Group measures financial instruments such as forward exchange contracts at fair value at each balance sheet date in accordance with IFRS 9 \u2018Financial Instruments\u2019. Fair value, as defined by IFRS 13 \u2018Fair Value Measurement\u2019, is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. This note provides detail on the IFRS 13 fair value hierarchy. Trade and other current receivables are initially recognised at fair value and are subsequently held at amortised cost less any allowance for expected credit losses according to IFRS 9. Trade and other current payables are initially recognised at fair value and are subsequently held at amortised cost. Financial liabilities in the form of loans are initially recognised at fair value and are subsequently held at amortised cost. Financial liabilities are assessed for embedded derivatives and whether any such derivatives are closely related. If not closely related, such derivatives are accounted for at fair value in the Consolidated income statement. Foreign currency derivatives are used to manage risks arising from changes in foreign currency rates relating to overseas sales and foreign currency-denominated assets and liabilities. The Group does not enter into derivatives for speculative purposes. Foreign currency derivatives are stated at their fair value, being the estimated amount that the Group would pay or receive to terminate them at the balance sheet date, based on prevailing foreign currency rates. Changes in the fair value of foreign currency derivatives which are designated and effective as hedges of future cash flows are recognised in Other comprehensive income and in the Cash flow hedging reserve, and subsequently transferred to the carrying amount of the hedged item or the Consolidated income statement. Realised gains or losses on cash flow hedges are therefore recognised in the Consolidated income statement within revenue in the same period as the hedged item. Hedge accounting is discontinued when the hedging instrument expires or when the hedging instrument or hedged item no longer qualifies for hedge accounting. If the forecast transaction is still expected to occur, but is no longer highly probable, the cumulative gain or loss in the cash flow hedge reserve remains in that reserve until the transaction occurs. If the forecast transaction is no longer expected to occur, the cumulative gain or loss in the cash flow hedge reserve is immediately reclassified to the Consolidated income statement. Changes in fair value of foreign currency derivatives, which are ineffective or do not meet the criteria for hedge accounting in IFRS 9, are recognised in the Consolidated income statement within Gains/losses from the fair value of financial instruments. In addition to derivatives held for cash flow hedging purposes, the Group uses short-term derivatives not designated as hedging instruments to offset gains and losses from exchange rate movements on foreign currency-denominated assets and liabilities. Gains and losses from currency movements on underlying assets and liabilities, realised gains and losses on these derivatives, and fair value gains and losses on outstanding derivatives of this nature are all recognised in Financial income and expenses in the Consolidated income statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-682": { "value": "Accounting policy The Group measures financial instruments such as forward exchange contracts at fair value at each balance sheet date in accordance with IFRS 9 \u2018Financial Instruments\u2019. Fair value, as defined by IFRS 13 \u2018Fair Value Measurement\u2019, is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. This note provides detail on the IFRS 13 fair value hierarchy. Trade and other current receivables are initially recognised at fair value and are subsequently held at amortised cost less any allowance for expected credit losses according to IFRS 9. Trade and other current payables are initially recognised at fair value and are subsequently held at amortised cost. Financial liabilities in the form of loans are initially recognised at fair value and are subsequently held at amortised cost. Financial liabilities are assessed for embedded derivatives and whether any such derivatives are closely related. If not closely related, such derivatives are accounted for at fair value in the Consolidated income statement. Foreign currency derivatives are used to manage risks arising from changes in foreign currency rates relating to overseas sales and foreign currency-denominated assets and liabilities. The Group does not enter into derivatives for speculative purposes. Foreign currency derivatives are stated at their fair value, being the estimated amount that the Group would pay or receive to terminate them at the balance sheet date, based on prevailing foreign currency rates. Changes in the fair value of foreign currency derivatives which are designated and effective as hedges of future cash flows are recognised in Other comprehensive income and in the Cash flow hedging reserve, and subsequently transferred to the carrying amount of the hedged item or the Consolidated income statement. Realised gains or losses on cash flow hedges are therefore recognised in the Consolidated income statement within revenue in the same period as the hedged item. Hedge accounting is discontinued when the hedging instrument expires or when the hedging instrument or hedged item no longer qualifies for hedge accounting. If the forecast transaction is still expected to occur, but is no longer highly probable, the cumulative gain or loss in the cash flow hedge reserve remains in that reserve until the transaction occurs. If the forecast transaction is no longer expected to occur, the cumulative gain or loss in the cash flow hedge reserve is immediately reclassified to the Consolidated income statement. Changes in fair value of foreign currency derivatives, which are ineffective or do not meet the criteria for hedge accounting in IFRS 9, are recognised in the Consolidated income statement within Gains/losses from the fair value of financial instruments. In addition to derivatives held for cash flow hedging purposes, the Group uses short-term derivatives not designated as hedging instruments to offset gains and losses from exchange rate movements on foreign currency-denominated assets and liabilities. Gains and losses from currency movements on underlying assets and liabilities, realised gains and losses on these derivatives, and fair value gains and losses on outstanding derivatives of this nature are all recognised in Financial income and expenses in the Consolidated income statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-691": { "value": "Financial liabilities in the form of loans are initially recognised at fair value and are subsequently held at amortised cost. Financial liabilities are assessed for embedded derivatives and whether any such derivatives are closely related. If not closely related, such derivatives are accounted for at fair value in the Consolidated income statement. Foreign currency derivatives are used to manage risks arising from changes in foreign currency rates relating to overseas sales and foreign currency-denominated assets and liabilities. The Group does not enter into derivatives for speculative purposes. Foreign currency derivatives are stated at their fair value, being the estimated amount that the Group would pay or receive to terminate them at the balance sheet date, based on prevailing foreign currency rates. Changes in the fair value of foreign currency derivatives which are designated and effective as hedges of future cash flows are recognised in Other comprehensive income and in the Cash flow hedging reserve, and subsequently transferred to the carrying amount of the hedged item or the Consolidated income statement. Realised gains or losses on cash flow hedges are therefore recognised in the Consolidated income statement within revenue in the same period as the hedged item. Hedge accounting is discontinued when the hedging instrument expires or when the hedging instrument or hedged item no longer qualifies for hedge accounting. If the forecast transaction is still expected to occur, but is no longer highly probable, the cumulative gain or loss in the cash flow hedge reserve remains in that reserve until the transaction occurs. If the forecast transaction is no longer expected to occur, the cumulative gain or loss in the cash flow hedge reserve is immediately reclassified to the Consolidated income statement. Changes in fair value of foreign currency derivatives, which are ineffective or do not meet the criteria for hedge accounting in IFRS 9, are recognised in the Consolidated income statement within Gains/losses from the fair value of financial instruments. In addition to derivatives held for cash flow hedging purposes, the Group uses short-term derivatives not designated as hedging instruments to offset gains and losses from exchange rate movements on foreign currency-denominated assets and liabilities. Gains and losses from currency movements on underlying assets and liabilities, realised gains and losses on these derivatives, and fair value gains and losses on outstanding derivatives of this nature are all recognised in Financial income and expenses in the Consolidated income statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-690": { "value": "Financial liabilities in the form of loans are initially recognised at fair value and are subsequently held at amortised cost. Financial liabilities are assessed for embedded derivatives and whether any such derivatives are closely related. If not closely related, such derivatives are accounted for at fair value in the Consolidated income statement. Foreign currency derivatives are used to manage risks arising from changes in foreign currency rates relating to overseas sales and foreign currency-denominated assets and liabilities. The Group does not enter into derivatives for speculative purposes. Foreign currency derivatives are stated at their fair value, being the estimated amount that the Group would pay or receive to terminate them at the balance sheet date, based on prevailing foreign currency rates. Changes in the fair value of foreign currency derivatives which are designated and effective as hedges of future cash flows are recognised in Other comprehensive income and in the Cash flow hedging reserve, and subsequently transferred to the carrying amount of the hedged item or the Consolidated income statement. Realised gains or losses on cash flow hedges are therefore recognised in the Consolidated income statement within revenue in the same period as the hedged item. Hedge accounting is discontinued when the hedging instrument expires or when the hedging instrument or hedged item no longer qualifies for hedge accounting. If the forecast transaction is still expected to occur, but is no longer highly probable, the cumulative gain or loss in the cash flow hedge reserve remains in that reserve until the transaction occurs. If the forecast transaction is no longer expected to occur, the cumulative gain or loss in the cash flow hedge reserve is immediately reclassified to the Consolidated income statement. Changes in fair value of foreign currency derivatives, which are ineffective or do not meet the criteria for hedge accounting in IFRS 9, are recognised in the Consolidated income statement within Gains/losses from the fair value of financial instruments. In addition to derivatives held for cash flow hedging purposes, the Group uses short-term derivatives not designated as hedging instruments to offset gains and losses from exchange rate movements on foreign currency-denominated assets and liabilities. Gains and losses from currency movements on underlying assets and liabilities, realised gains and losses on these derivatives, and fair value gains and losses on outstanding derivatives of this nature are all recognised in Financial income and expenses in the Consolidated income statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-689": { "value": "Financial liabilities in the form of loans are initially recognised at fair value and are subsequently held at amortised cost. Financial liabilities are assessed for embedded derivatives and whether any such derivatives are closely related. If not closely related, such derivatives are accounted for at fair value in the Consolidated income statement. Foreign currency derivatives are used to manage risks arising from changes in foreign currency rates relating to overseas sales and foreign currency-denominated assets and liabilities. The Group does not enter into derivatives for speculative purposes. Foreign currency derivatives are stated at their fair value, being the estimated amount that the Group would pay or receive to terminate them at the balance sheet date, based on prevailing foreign currency rates. Changes in the fair value of foreign currency derivatives which are designated and effective as hedges of future cash flows are recognised in Other comprehensive income and in the Cash flow hedging reserve, and subsequently transferred to the carrying amount of the hedged item or the Consolidated income statement. Realised gains or losses on cash flow hedges are therefore recognised in the Consolidated income statement within revenue in the same period as the hedged item. Hedge accounting is discontinued when the hedging instrument expires or when the hedging instrument or hedged item no longer qualifies for hedge accounting. If the forecast transaction is still expected to occur, but is no longer highly probable, the cumulative gain or loss in the cash flow hedge reserve remains in that reserve until the transaction occurs. If the forecast transaction is no longer expected to occur, the cumulative gain or loss in the cash flow hedge reserve is immediately reclassified to the Consolidated income statement. Changes in fair value of foreign currency derivatives, which are ineffective or do not meet the criteria for hedge accounting in IFRS 9, are recognised in the Consolidated income statement within Gains/losses from the fair value of financial instruments. In addition to derivatives held for cash flow hedging purposes, the Group uses short-term derivatives not designated as hedging instruments to offset gains and losses from exchange rate movements on foreign currency-denominated assets and liabilities. Gains and losses from currency movements on underlying assets and liabilities, realised gains and losses on these derivatives, and fair value gains and losses on outstanding derivatives of this nature are all recognised in Financial income and expenses in the Consolidated income statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-633": { "value": "
Fair value
There is no significant difference between the fair value of financial assets and financial liabilities and their carrying value in the
Consolidated balance sheet. All financial assets and liabilities are held at amortised cost, apart from the forward foreign currency
exchange contracts, which are held at fair value, with changes going through the Consolidated income statement unless the
contracts are subject to hedge accounting.
The fair values of the forward foreign currency exchange contracts have been calculated by a third-party expert, discounting
estimated future cash flows on the basis of market expectations of future exchange rates, representing level 2 in the IFRS 13 fair
value hierarchy. The IFRS 13 level categorisation relates to the extent the fair value can be determined by reference to comparable
market values. The classifications are: level 1 where instruments are quoted on an active market; level 2 where the assumptions
used to arrive at fair value have comparable market data; and level 3 where the assumptions used to arrive at fair value do not have
comparable market data.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-656": { "value": "Fair value There is no significant difference between the fair value of financial assets and financial liabilities and their carrying value in the Consolidated balance sheet. All financial assets and liabilities are held at amortised cost, apart from the forward foreign currency exchange contracts, which are held at fair value, with changes going through the Consolidated income statement unless the contracts are subject to hedge accounting. The fair values of the forward foreign currency exchange contracts have been calculated by a third-party expert, discounting estimated future cash flows on the basis of market expectations of future exchange rates, representing level 2 in the IFRS 13 fair value hierarchy. The IFRS 13 level categorisation relates to the extent the fair value can be determined by reference to comparable market values. The classifications are: level 1 where instruments are quoted on an active market; level 2 where the assumptions used to arrive at fair value have comparable market data; and level 3 where the assumptions used to arrive at fair value do not have comparable market data. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-657": { "value": "Credit risk The Group\u2019s liquid funds are substantially held with banks with high credit ratings and the credit risk relating to these funds is therefore limited. The Group carries a credit risk relating to non-payment of trade receivables by its customers. The Group\u2019s policy is that credit evaluations are carried out on all new customers before credit is given above certain thresholds. Risk is spread across a large number of customers with no significant concentration on one customer or one geographical area. The Group establishes an allowance for impairment in respect of trade receivables where recoverability is considered doubtful. An analysis by currency of the Group\u2019s financial assets at the year end is as follows:
Trade and finance Cash and cash equivalents
lease receivables
Other receivables
and bank deposits
2026 2025 2026 2025 2026 2025
Currency \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Pound Sterling
15,788
17,076
29,650
30,438
229,882
223,491
US Dollar
84,894
50,034
9,975
970
9,235
11,322
Euro
32,764
30,669
3,712
3,525
21,784
5,153
Chinese Yuan
11,910
13,592
1,001
512
14,741
17,069
Japanese Yen
8,992
13,181
81
136
4,788
2,730
Other
25,157
21,057
5,533
5,151
10,520
13,881
179,505
145,609
49,952
40,732
290,950
273,646
The above Trade and finance lease receivables, Other receivables and Cash and cash equivalents and bank deposits are predominantly held in the functional currency of the relevant entity, with the exception of \u00a326.1m (2025: \u00a313.2m) of US Dollar- denominated trade receivables being held in Renishaw (Hong Kong) Limited and \u00a31.3m (2025: \u00a31.6m) of Euro-denominated trade receivables being held in Renishaw UK Sales Limited, along with some foreign currency cash balances which are of a short-term nature. The ageing of trade receivables past due at the end of the year was:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Past due zero to one month
20,155
13,601
Past due one to two months
9,039
5,935
Past due more than two months
10,421
8,538
Balance at the end of the year
39,615
28,074
Movements in the provision for impairment of trade receivables during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
5,894
4,479
Changes in amounts provided
5,015
3,215
Amounts used
(452)
(1,800)
Balance at the end of the year
10,457
5,894
The Group applies the simplified approach when measuring the expected credit loss for trade receivables, with a provision matrix used to determine a lifetime expected credit loss. For this provision matrix, trade receivables are grouped into credit risk categories, with category 1 being the lowest risk and category 5 the highest. Risk scores are allocated to the customer\u2019s country of operation, their type (such as distributor, end user and OEM), their industry and the proportion of their debt that was past due at the year end. These scores are then weighted to produce an overall risk score for the customer, with the lowest scores being allocated to category 1 and the highest scores to category 5. The matrix then applies an expected credit loss rate to each category, with this rate being determined by adjusting the Group\u2019s historical credit loss rates to reflect forward-looking information. Where certain customers have been identified as having a significantly elevated credit risk these have been provided for on a specific basis. Both elements of expected credit loss are shown in the matrix below and have been shown separately so as not to distort the expected credit loss rate.
Risk category 1 Risk category 2 Risk category 3 Risk category 4 Risk category 5
2026
Total
Year ended 30 June 2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Gross trade receivables
15,016
44,558
105,987
5,749
701
172,011
Expected credit loss rate
0.79%
0.86%
0.93%
1.00%
1.07%
0.89%
Expected credit loss allowance
119
382
968
57
7
1,533
Specific loss allowance
6
\u2013
7, 352
1,566
\u2013
8,924
Total loss allowance
125
382
8,320
1,623
7
10,457
Net trade receivables
14,891
44,176
97,667
4,126
694
161,554
Risk category 1 Risk category 2 Risk category 3 Risk category 4 Risk category 5
2025
Total
Year ended 30 June 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Gross trade receivables
14,397
31,663
82,780
5,518
\u2013
134,358
Expected credit loss rate
0.55%
0.61%
0.66%
0.71%
\u2013
0.65%
Expected credit loss allowance
80
192
531
39
\u2013
842
Specific loss allowance
\u2013
\u2013
4,730
322
\u2013
5,052
Total loss allowance
80
192
5,261
361
\u2013
5,894
Net trade receivables
14,317
31,471
77,519
5,157
\u2013
128,464
Finance lease receivables are subject to the same approach as noted above for trade receivables. Derivative assets are assessed with reference to the credit risk of the banks that are counterparties to the forward contracts. Other receivables include mostly prepayments and indirect tax receivables. Prepayment balances are reviewed at each reporting date to confirm that prepaid goods or services are still expected to be received, while tax balances are reviewed for recoverability. Other receivables at the year end comprised:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Indirect tax receivable
13,403
10,959
Software maintenance
9,238
10,181
Bank interest receivable
3,436
4,790
Tariff refund receivable
8,556
\u2013
Grants
1,130
885
Research and development tax credit recoverable
263
1,224
Contract assets
2,523
1,509
Other prepayments
11,403
11,18 4
Total other receivables
49,952
40,732
The maximum exposure to credit risk is \u00a3526.1m (2025: \u00a3482.2m), comprising the Group\u2019s trade, finance and other receivables, cash and cash equivalents and bank deposits, and derivative assets. The maturities of non-current other receivables, being only derivatives, at the year end were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Receivable between one and two years
1,652
7,878
1,652
7,878
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-634": { "value": "Credit risk The Group\u2019s liquid funds are substantially held with banks with high credit ratings and the credit risk relating to these funds is therefore limited. The Group carries a credit risk relating to non-payment of trade receivables by its customers. The Group\u2019s policy is that credit evaluations are carried out on all new customers before credit is given above certain thresholds. Risk is spread across a large number of customers with no significant concentration on one customer or one geographical area. The Group establishes an allowance for impairment in respect of trade receivables where recoverability is considered doubtful. An analysis by currency of the Group\u2019s financial assets at the year end is as follows:
Trade and finance Cash and cash equivalents
lease receivables
Other receivables
and bank deposits
2026 2025 2026 2025 2026 2025
Currency \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Pound Sterling
15,788
17,076
29,650
30,438
229,882
223,491
US Dollar
84,894
50,034
9,975
970
9,235
11,322
Euro
32,764
30,669
3,712
3,525
21,784
5,153
Chinese Yuan
11,910
13,592
1,001
512
14,741
17,069
Japanese Yen
8,992
13,181
81
136
4,788
2,730
Other
25,157
21,057
5,533
5,151
10,520
13,881
179,505
145,609
49,952
40,732
290,950
273,646
The above Trade and finance lease receivables, Other receivables and Cash and cash equivalents and bank deposits are predominantly held in the functional currency of the relevant entity, with the exception of \u00a326.1m (2025: \u00a313.2m) of US Dollar- denominated trade receivables being held in Renishaw (Hong Kong) Limited and \u00a31.3m (2025: \u00a31.6m) of Euro-denominated trade receivables being held in Renishaw UK Sales Limited, along with some foreign currency cash balances which are of a short-term nature. The ageing of trade receivables past due at the end of the year was:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Past due zero to one month
20,155
13,601
Past due one to two months
9,039
5,935
Past due more than two months
10,421
8,538
Balance at the end of the year
39,615
28,074
Movements in the provision for impairment of trade receivables during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
5,894
4,479
Changes in amounts provided
5,015
3,215
Amounts used
(452)
(1,800)
Balance at the end of the year
10,457
5,894
The Group applies the simplified approach when measuring the expected credit loss for trade receivables, with a provision matrix used to determine a lifetime expected credit loss. For this provision matrix, trade receivables are grouped into credit risk categories, with category 1 being the lowest risk and category 5 the highest. Risk scores are allocated to the customer\u2019s country of operation, their type (such as distributor, end user and OEM), their industry and the proportion of their debt that was past due at the year end. These scores are then weighted to produce an overall risk score for the customer, with the lowest scores being allocated to category 1 and the highest scores to category 5. The matrix then applies an expected credit loss rate to each category, with this rate being determined by adjusting the Group\u2019s historical credit loss rates to reflect forward-looking information. Where certain customers have been identified as having a significantly elevated credit risk these have been provided for on a specific basis. Both elements of expected credit loss are shown in the matrix below and have been shown separately so as not to distort the expected credit loss rate.
Risk category 1 Risk category 2 Risk category 3 Risk category 4 Risk category 5
2026
Total
Year ended 30 June 2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Gross trade receivables
15,016
44,558
105,987
5,749
701
172,011
Expected credit loss rate
0.79%
0.86%
0.93%
1.00%
1.07%
0.89%
Expected credit loss allowance
119
382
968
57
7
1,533
Specific loss allowance
6
\u2013
7, 352
1,566
\u2013
8,924
Total loss allowance
125
382
8,320
1,623
7
10,457
Net trade receivables
14,891
44,176
97,667
4,126
694
161,554
Risk category 1 Risk category 2 Risk category 3 Risk category 4 Risk category 5
2025
Total
Year ended 30 June 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Gross trade receivables
14,397
31,663
82,780
5,518
\u2013
134,358
Expected credit loss rate
0.55%
0.61%
0.66%
0.71%
\u2013
0.65%
Expected credit loss allowance
80
192
531
39
\u2013
842
Specific loss allowance
\u2013
\u2013
4,730
322
\u2013
5,052
Total loss allowance
80
192
5,261
361
\u2013
5,894
Net trade receivables
14,317
31,471
77,519
5,157
\u2013
128,464
Finance lease receivables are subject to the same approach as noted above for trade receivables. Derivative assets are assessed with reference to the credit risk of the banks that are counterparties to the forward contracts. Other receivables include mostly prepayments and indirect tax receivables. Prepayment balances are reviewed at each reporting date to confirm that prepaid goods or services are still expected to be received, while tax balances are reviewed for recoverability. Other receivables at the year end comprised:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Indirect tax receivable
13,403
10,959
Software maintenance
9,238
10,181
Bank interest receivable
3,436
4,790
Tariff refund receivable
8,556
\u2013
Grants
1,130
885
Research and development tax credit recoverable
263
1,224
Contract assets
2,523
1,509
Other prepayments
11,403
11,18 4
Total other receivables
49,952
40,732
The maximum exposure to credit risk is \u00a3526.1m (2025: \u00a3482.2m), comprising the Group\u2019s trade, finance and other receivables, cash and cash equivalents and bank deposits, and derivative assets. The maturities of non-current other receivables, being only derivatives, at the year end were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Receivable between one and two years
1,652
7,878
1,652
7,878
Liquidity risk Our approach to managing liquidity is to ensure, as far as possible, that we will always have sufficient liquidity to meet our liabilities when due, without incurring unacceptable losses or risking damage to the Group\u2019s reputation. We use monthly cash flow forecasts on a rolling 12-month basis to monitor cash requirements. With Cash and cash equivalents and bank deposits at 30 June 2026 totalling \u00a3291.0m, and \u00a3110.5m cash flows generated from operating activities in the year, the Group remains in a strong liquidity position. In respect of Cash and cash equivalents and bank deposits, the carrying value is materially the same as fair value because of the short maturity of the bank deposits. Bank deposits are exposed to interest rate risk as both fixed and floating rates may fluctuate over time, impacting the Group\u2019s interest income. A decrease of 1% in interest rates would result in a reduction in interest income of approximately \u00a32.8m. The contractual maturities of financial liabilities at the year end were:
Contractual cash flows
Carrying Effect of Gross
amount discounting maturities Up to 1 year 1-2 years 3-5 years
Year ended 30 June 2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Trade payables
38,238
\u2013
38,238
38,238
\u2013
\u2013
Other payables
68,000
\u2013
68,000
68,000
\u2013
\u2013
Borrowings
1,986
44
2,030
694
684
652
Amounts payable to joint venture
15,948
\u2013
15,948
15,948
\u2013
\u2013
Lease liabilities
11,518
2,827
14,345
4,708
3,144
6,493
Forward exchange contracts
1,113
\u2013
1,113
1,073
40
\u2013
136,803
2,871
139,674
128,661
3,868
7,14 5
Contractual cash flows
Carrying Effect of Gross
amount discounting maturities Up to 1 year 1-2 years 3-5 years
Year ended 30 June 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Trade payables
25,943
\u2013
25,943
25,943
\u2013
\u2013
Other payables
57,132
\u2013
57,132
57,132
\u2013
\u2013
Borrowings
2,884
85
2,969
764
754
1,451
Amounts payable to joint venture
14,530
\u2013
14,530
14,530
\u2013
\u2013
Lease liabilities
12,761
3,131
15,892
4,509
3,431
7,952
Forward exchange contracts
1,246
\u2013
1,246
150
1,096
\u2013
114,496
3,216
117,712
103,028
5,281
9,403
Market risk The Group operates in several foreign currencies with the majority of sales being made in these non-Sterling currencies, but with most manufacturing being undertaken in the UK, Ireland and India. A large proportion of sales are made in US Dollar, Euro and Japanese Yen. The Group enters into US Dollar, Euro and Japanese Yen derivative financial instruments to manage its exposure to foreign currency risk, including: i. forward foreign currency exchange contracts to hedge a significant proportion of the Group\u2019s forecasted US Dollar, Euro and Japanese Yen revenues over the next 24 months; and ii. one-month forward foreign currency exchange contracts to offset the gains/losses from exchange rate movements arising from foreign currency-denominated intragroup balances of the Company held in US Dollar, Euro, Japanese Yen and Canadian Dollar. The amounts of foreign currencies relating to these forward contracts and options are, in Sterling terms:
2026
2025
Nominal value Fair value Nominal value Fair value
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
US Dollar
340,768
3,786
299,987
18,954
Euro
152,143
2,258
146,500
613
Japanese Yen
12,956
1,582
21,947
1,354
Canadian Dollar
4,670
63
5,133
56
510,537
7,689
473,567
20,977
The following are the exchange rates which have been applicable during the financial year:
2026
2025
Average Year end Average Average Year end Average
forward exchange exchange forward exchange exchange
Currency contract rate rate rate contract rate rate rate
US Dollar
1.27
1.32
1.34
1.28
1.37
1.30
Euro
1.14
1.16
1.15
1.14
1.17
1.19
Chinese Renminbi
n/a
9.00
9.33
n/a
9.80
9.35
Hong Kong Dollar
n/a
10.37
10.45
n/a
10.75
10.12
Japanese Yen
175
215
207
178
198
193
Canadian Dollar
n/a
1.88
1.85
n/a
1.87
1.82
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-665": { "value": "Where certain customers have been identified as having a significantly elevated credit risk these have been provided for on a specific basis. Both elements of expected credit loss are shown in the matrix below and have been shown separately so as not to distort the expected credit loss rate.
Risk category 1 Risk category 2 Risk category 3 Risk category 4 Risk category 5
2026
Total
Year ended 30 June 2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Gross trade receivables
15,016
44,558
105,987
5,749
701
172,011
Expected credit loss rate
0.79%
0.86%
0.93%
1.00%
1.07%
0.89%
Expected credit loss allowance
119
382
968
57
7
1,533
Specific loss allowance
6
\u2013
7, 352
1,566
\u2013
8,924
Total loss allowance
125
382
8,320
1,623
7
10,457
Net trade receivables
14,891
44,176
97,667
4,126
694
161,554
Risk category 1 Risk category 2 Risk category 3 Risk category 4 Risk category 5
2025
Total
Year ended 30 June 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Gross trade receivables
14,397
31,663
82,780
5,518
\u2013
134,358
Expected credit loss rate
0.55%
0.61%
0.66%
0.71%
\u2013
0.65%
Expected credit loss allowance
80
192
531
39
\u2013
842
Specific loss allowance
\u2013
\u2013
4,730
322
\u2013
5,052
Total loss allowance
80
192
5,261
361
\u2013
5,894
Net trade receivables
14,317
31,471
77,519
5,157
\u2013
128,464
Finance lease receivables are subject to the same approach as noted above for trade receivables. Derivative assets are assessed with reference to the credit risk of the banks that are counterparties to the forward contracts. Other receivables include mostly prepayments and indirect tax receivables. Prepayment balances are reviewed at each reporting date to confirm that prepaid goods or services are still expected to be received, while tax balances are reviewed for recoverability. Other receivables at the year end comprised:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Indirect tax receivable
13,403
10,959
Software maintenance
9,238
10,181
Bank interest receivable
3,436
4,790
Tariff refund receivable
8,556
\u2013
Grants
1,130
885
Research and development tax credit recoverable
263
1,224
Contract assets
2,523
1,509
Other prepayments
11,403
11,18 4
Total other receivables
49,952
40,732
The maximum exposure to credit risk is \u00a3526.1m (2025: \u00a3482.2m), comprising the Group\u2019s trade, finance and other receivables, cash and cash equivalents and bank deposits, and derivative assets. The maturities of non-current other receivables, being only derivatives, at the year end were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Receivable between one and two years
1,652
7,878
1,652
7,878
", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-658": { "value": "Liquidity risk Our approach to managing liquidity is to ensure, as far as possible, that we will always have sufficient liquidity to meet our liabilities when due, without incurring unacceptable losses or risking damage to the Group\u2019s reputation. We use monthly cash flow forecasts on a rolling 12-month basis to monitor cash requirements. With Cash and cash equivalents and bank deposits at 30 June 2026 totalling \u00a3291.0m, and \u00a3110.5m cash flows generated from operating activities in the year, the Group remains in a strong liquidity position. In respect of Cash and cash equivalents and bank deposits, the carrying value is materially the same as fair value because of the short maturity of the bank deposits. Bank deposits are exposed to interest rate risk as both fixed and floating rates may fluctuate over time, impacting the Group\u2019s interest income. A decrease of 1% in interest rates would result in a reduction in interest income of approximately \u00a32.8m. The contractual maturities of financial liabilities at the year end were:
Contractual cash flows
Carrying Effect of Gross
amount discounting maturities Up to 1 year 1-2 years 3-5 years
Year ended 30 June 2026 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Trade payables
38,238
\u2013
38,238
38,238
\u2013
\u2013
Other payables
68,000
\u2013
68,000
68,000
\u2013
\u2013
Borrowings
1,986
44
2,030
694
684
652
Amounts payable to joint venture
15,948
\u2013
15,948
15,948
\u2013
\u2013
Lease liabilities
11,518
2,827
14,345
4,708
3,144
6,493
Forward exchange contracts
1,113
\u2013
1,113
1,073
40
\u2013
136,803
2,871
139,674
128,661
3,868
7,14 5
Contractual cash flows
Carrying Effect of Gross
amount discounting maturities Up to 1 year 1-2 years 3-5 years
Year ended 30 June 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Trade payables
25,943
\u2013
25,943
25,943
\u2013
\u2013
Other payables
57,132
\u2013
57,132
57,132
\u2013
\u2013
Borrowings
2,884
85
2,969
764
754
1,451
Amounts payable to joint venture
14,530
\u2013
14,530
14,530
\u2013
\u2013
Lease liabilities
12,761
3,131
15,892
4,509
3,431
7,952
Forward exchange contracts
1,246
\u2013
1,246
150
1,096
\u2013
114,496
3,216
117,712
103,028
5,281
9,403
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-659": { "value": "Market risk The Group operates in several foreign currencies with the majority of sales being made in these non-Sterling currencies, but with most manufacturing being undertaken in the UK, Ireland and India. A large proportion of sales are made in US Dollar, Euro and Japanese Yen. The Group enters into US Dollar, Euro and Japanese Yen derivative financial instruments to manage its exposure to foreign currency risk, including: i. forward foreign currency exchange contracts to hedge a significant proportion of the Group\u2019s forecasted US Dollar, Euro and Japanese Yen revenues over the next 24 months; and ii. one-month forward foreign currency exchange contracts to offset the gains/losses from exchange rate movements arising from foreign currency-denominated intragroup balances of the Company held in US Dollar, Euro, Japanese Yen and Canadian Dollar. The amounts of foreign currencies relating to these forward contracts and options are, in Sterling terms:
2026
2025
Nominal value Fair value Nominal value Fair value
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
US Dollar
340,768
3,786
299,987
18,954
Euro
152,143
2,258
146,500
613
Japanese Yen
12,956
1,582
21,947
1,354
Canadian Dollar
4,670
63
5,133
56
510,537
7,689
473,567
20,977
The following are the exchange rates which have been applicable during the financial year:
2026
2025
Average Year end Average Average Year end Average
forward exchange exchange forward exchange exchange
Currency contract rate rate rate contract rate rate rate
US Dollar
1.27
1.32
1.34
1.28
1.37
1.30
Euro
1.14
1.16
1.15
1.14
1.17
1.19
Chinese Renminbi
n/a
9.00
9.33
n/a
9.80
9.35
Hong Kong Dollar
n/a
10.37
10.45
n/a
10.75
10.12
Japanese Yen
175
215
207
178
198
193
Canadian Dollar
n/a
1.88
1.85
n/a
1.87
1.82
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-660": { "value": "Hedging In relation to the forward currency contracts in a designated cash flow hedge, the hedged item is a layer component of forecast sales transactions. Forecast transactions are deemed highly probable to occur and Group policy is to hedge around 75% of net foreign currency exposure for USD, EUR and JPY up to two years. The hedged item creates an exposure to receive USD, EUR or JPY, while the forward contract is to sell USD, EUR or JPY and buy GBP. Therefore, there is a strong economic relationship between the hedging instrument and the hedged item. The hedge ratio is 100%, e.g. \u00a310m nominal value of forward currency contracts are used to hedge \u00a310m of forecast sales. Fair value gains or losses on the forward currency contracts are offset by foreign currency gain or losses on the translation of USD, EUR and JPY based sales revenue, relative to the forward rate at the date the forward contracts were arranged. Foreign currency exposures in Hong Kong Dollar (HKD) and USD are aggregated and only USD forward currency contracts are used to hedge these currency exposures. Sources of hedge ineffectiveness according to IFRS 9 Financial Instruments include: \u2014 changes in timing of the hedged item; \u2014 reduction in the amount of the hedged sales considered to be highly probable; \u2014 a change in the credit risk of Renishaw or the bank counterparty to the forward contract; and \u2014 differences in assumptions used in calculating fair value. No contracts became ineffective during the year. A decrease of 10% in the highly probable forecasts would result in no ineffective contracts. From July 2026 we updated our Group hedging policy. Going forward, we will use HKD forward currency contracts to hedge HKD foreign currency exposure, instead of using USD forward currency contracts. We have removed our previous forward currency contract rate caps which could result in unhedged periods. This increases certainty over forward positions, although we maintain some flexibility over coverage based on management\u2019s judgement over prevailing forward rates. We will hedge net foreign currency exposure, subject to a minimum and maximum net foreign currency coverage of 30% and 60% respectively between one and two years and 60% and 90% respectively in the period up to one year, for USD, HKD, EUR and JPY. For both the Group and the Company, the following table details the fair value of forward foreign currency derivatives according to the categorisation of instruments noted on page 175:
2026
2025
Nominal value Fair value Nominal value Fair value
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Forward currency contracts in a designated cash flow hedge (i)
Non-current derivative assets
171,644
1,652
137,417
7,878
Current derivative assets
243,654
6,952
218,870
13,606
Current derivative liabilities
2,863
(419)
19,339
(37)
Non-current derivative liabilities
11,180
(40)
33,559
(1,096)
429,341
8,145
409,185
20,351
(Losses)/gains recognised in the Consolidated statement of
comprehensive income and expense
\u2013
(12,208)
\u2013
5,804
Forward currency contracts not in a designated cash flow hedge (ii)
Current derivative assets
27, 253
198
56,873
739
Current derivative liabilities
53,943
(654)
7,509
(113)
81,196
(456)
64,382
626
(Losses)/gains recognised in Financial income/(expense) in the
Consolidated income statement
\u2013
(895)
\u2013
3,360
Total forward contracts and options
Non-current derivative assets
171,644
1,652
137,417
7,878
Current derivative assets
270,907
7,150
275,743
14,345
Current derivative liabilities
56,806
(1,073)
26,848
(150)
Non-current derivative liabilities
11,180
(40)
33,559
(1,096)
510,537
7,689
473,567
20,977
The total recognised in Revenue in the Consolidated income statement relating to cash flow hedges previously recognised through Other comprehensive income amounted to \u00a311.3m gain (2025: \u00a319.2m gain). For the Group\u2019s foreign currency forward contracts at the balance sheet date, if Sterling appreciated by 5% against the US Dollar, Euro, Japanese Yen and Canadian Dollar, this would increase pre-tax equity by \u00a320.2m and increase profit before tax by \u00a33.9m, while a depreciation of 5% would decrease pre-tax equity by \u00a322.4m and decrease profit before tax by \u00a34.2m.", "dimensions": { "concept": "ifrs-full:DisclosureOfHedgeAccountingExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-635": { "value": "Hedging In relation to the forward currency contracts in a designated cash flow hedge, the hedged item is a layer component of forecast sales transactions. Forecast transactions are deemed highly probable to occur and Group policy is to hedge around 75% of net foreign currency exposure for USD, EUR and JPY up to two years. The hedged item creates an exposure to receive USD, EUR or JPY, while the forward contract is to sell USD, EUR or JPY and buy GBP. Therefore, there is a strong economic relationship between the hedging instrument and the hedged item. The hedge ratio is 100%, e.g. \u00a310m nominal value of forward currency contracts are used to hedge \u00a310m of forecast sales. Fair value gains or losses on the forward currency contracts are offset by foreign currency gain or losses on the translation of USD, EUR and JPY based sales revenue, relative to the forward rate at the date the forward contracts were arranged. Foreign currency exposures in Hong Kong Dollar (HKD) and USD are aggregated and only USD forward currency contracts are used to hedge these currency exposures. Sources of hedge ineffectiveness according to IFRS 9 Financial Instruments include: \u2014 changes in timing of the hedged item; \u2014 reduction in the amount of the hedged sales considered to be highly probable; \u2014 a change in the credit risk of Renishaw or the bank counterparty to the forward contract; and \u2014 differences in assumptions used in calculating fair value. No contracts became ineffective during the year. A decrease of 10% in the highly probable forecasts would result in no ineffective contracts. From July 2026 we updated our Group hedging policy. Going forward, we will use HKD forward currency contracts to hedge HKD foreign currency exposure, instead of using USD forward currency contracts. We have removed our previous forward currency contract rate caps which could result in unhedged periods. This increases certainty over forward positions, although we maintain some flexibility over coverage based on management\u2019s judgement over prevailing forward rates. We will hedge net foreign currency exposure, subject to a minimum and maximum net foreign currency coverage of 30% and 60% respectively between one and two years and 60% and 90% respectively in the period up to one year, for USD, HKD, EUR and JPY. For both the Group and the Company, the following table details the fair value of forward foreign currency derivatives according to the categorisation of instruments noted on page 175:
2026
2025
Nominal value Fair value Nominal value Fair value
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Forward currency contracts in a designated cash flow hedge (i)
Non-current derivative assets
171,644
1,652
137,417
7,878
Current derivative assets
243,654
6,952
218,870
13,606
Current derivative liabilities
2,863
(419)
19,339
(37)
Non-current derivative liabilities
11,180
(40)
33,559
(1,096)
429,341
8,145
409,185
20,351
(Losses)/gains recognised in the Consolidated statement of
comprehensive income and expense
\u2013
(12,208)
\u2013
5,804
Forward currency contracts not in a designated cash flow hedge (ii)
Current derivative assets
27, 253
198
56,873
739
Current derivative liabilities
53,943
(654)
7,509
(113)
81,196
(456)
64,382
626
(Losses)/gains recognised in Financial income/(expense) in the
Consolidated income statement
\u2013
(895)
\u2013
3,360
Total forward contracts and options
Non-current derivative assets
171,644
1,652
137,417
7,878
Current derivative assets
270,907
7,150
275,743
14,345
Current derivative liabilities
56,806
(1,073)
26,848
(150)
Non-current derivative liabilities
11,180
(40)
33,559
(1,096)
510,537
7,689
473,567
20,977
The total recognised in Revenue in the Consolidated income statement relating to cash flow hedges previously recognised through Other comprehensive income amounted to \u00a311.3m gain (2025: \u00a319.2m gain). For the Group\u2019s foreign currency forward contracts at the balance sheet date, if Sterling appreciated by 5% against the US Dollar, Euro, Japanese Yen and Canadian Dollar, this would increase pre-tax equity by \u00a320.2m and increase profit before tax by \u00a33.9m, while a depreciation of 5% would decrease pre-tax equity by \u00a322.4m and decrease profit before tax by \u00a34.2m.", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-608": { "value": "26. Share capital and reserves The Group defines capital as being the equity attributable to the shareholders of the Company, which is captioned on the Consolidated balance sheet. The Board\u2019s policy is to maintain a strong capital base, ensuring the security of the Group, and to maintain a balance between returns to shareholders, with a progressive dividend policy. This note presents figures relating to this capital management, along with an analysis of all elements of Equity attributable to shareholders and non-controlling interests. Share capital
2026 2025
\u00a3\u2019000 \u00a3\u2019000
72,788,543
allotted, called-up and fully paid ordinary shares of 20p each
14,558
14,558
The ordinary shares are the only class of share in the Company. Holders of ordinary shares are entitled to vote at general meetings of the Company and receive dividends as declared. The Articles of Association of the Company do not contain any restrictions on the transfer of shares nor on voting rights. Dividends paid Dividends paid comprised:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
FY2025 final dividend paid of 61.3p per share (2024: 59.4p)
44,619
43,205
Interim dividend paid of 16.8p per share (2025: 16.8p)
12,223
12,219
Total dividends paid
56,842
55,424
A final dividend of 6 5. 2p per share is proposed in respect of FY2026, which will be payable on 3 December 2026 to shareholders on the register on 30 October 2026. A special dividend of \u00a351.0m or 70.0p per share has been approved by the Directors as an interim dividend. The dividend will be paid on 3 December 2026 to shareholders on the register on 30 October 2026. Shareholder approval for this special dividend is not required. Own shares held The EBT is responsible for purchasing shares on the open market on behalf of the Company to satisfy DAEIP awards (see Note 24). Own shares held are recognised as an element in equity until they are transferred at the end of the vesting period. Movements during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
(2,140)
(2,963)
Acquisition of own shares
(979)
(154)
Disposal of own shares on vesting of awards
2,025
977
Balance at the end of the year
(1,094)
(2,140)
In December 2024, 4,902 shares were purchased on the open market by the EBT at a price of \u00a331.40, costing a total of \u00a3153,923. The fair value of the awards at the grant date, being 23 October 2024, was \u00a3162,177. A total of 656 vested early in FY2025, based on the performance conditions being met. The remaining shares will vest on 23 October 2027, with no forfeitures expected at 30 June 2026. In December 2025, 27,437 shares were purchased on the open market by the EBT at a price of \u00a335.79 costing a total of \u00a3978,749. The fair value of the award at the grant date, being 22 October 2025, was \u00a3997,194. Total shares of 586 vested on 31 March 2026, based on the performance conditions being met. Total shares of 1,747 will vest on 31 March 2027, with the remaining shares of 25,104 vesting on 22 October 2028. No forfeitures are expected at 30 June 2026. Other reserve The other reserve relates to share-based payments charges according to IFRS 2 in relation to the DAEIP, along with historical amounts relating to investments in subsidiary undertakings not eliminated on consolidation. Movements during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
1,193
1,380
Disposal of own shares on vesting of awards
(2,025)
(977)
Share-based payments charge in respect of awards
491
790
Balance at the end of the year
(341)
1,193
Currency translation reserve
The currency translation reserve comprises all foreign exchange differences arising from the translation of the financial statements of
the overseas operations and currency movements on intragroup loan balances classified as net investments in overseas operations.
Movements during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
(3,646)
2,480
Loss on net assets of foreign currency operations
(473)
(6,295)
Loss in the year relating to subsidiaries
(473)
(6,295)
Currency exchange differences relating to joint ventures
190
169
Balance at the end of the year
(3,929)
(3,646)
Cash flow hedging reserve
The cash flow hedging reserve, for both the Group and the Company, comprises all foreign exchange differences arising from the
valuation of forward exchange contracts which are effective hedges and mature after the year end. These are valued on a mark-to-
market basis, are accounted for in Other comprehensive income and expense and accumulated in Equity, and are recycled through
the Consolidated income statement and Company income statement when the hedged item affects the income statement, or when
the hedging relationship ceases to be effective. See Note 25 for further detail.
Movements during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
15,264
10,911
Gain on contract maturity recognised in revenue during the year
(11,315)
19,176
Revaluations during the year
(893)
(13,372)
Deferred tax movement
3,052
(1,451)
Balance at the end of the year
6,108
15,264
Non-controlling interest
Movements during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
(577)
(577)
Balance at the end of the year
(577)
(577)
The non-controlling interest represents the minority shareholdings in Renishaw Diagnostics Limited \u2013 7.6%.
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-636": { "value": "
Share capital
2026 2025
\u00a3\u2019000 \u00a3\u2019000
72,788,543
allotted, called-up and fully paid ordinary shares of 20p each
14,558
14,558
The ordinary shares are the only class of share in the Company. Holders of ordinary shares are entitled to vote at general meetings
of the Company and receive dividends as declared. The Articles of Association of the Company do not contain any restrictions on
the transfer of shares nor on voting rights.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-637": { "value": "
Dividends paid
Dividends paid comprised:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
FY2025 final dividend paid of 61.3p per share (2024: 59.4p)
44,619
43,205
Interim dividend paid of 16.8p per share (2025: 16.8p)
12,223
12,219
Total dividends paid
56,842
55,424
A final dividend of 6 5. 2p per share is proposed in respect of FY2026, which will be payable on 3 December 2026 to shareholders
on the register on 30 October 2026.
A special dividend of \u00a351.0m or 70.0p per share has been approved by the Directors as an interim dividend. The dividend will
be paid on 3 December 2026 to shareholders on the register on 30 October 2026. Shareholder approval for this special dividend
is not required.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-661": { "value": "0.652", "decimals": 3, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-638": { "value": "
Own shares held
The EBT is responsible for purchasing shares on the open market on behalf of the Company to satisfy DAEIP awards (see Note 24).
Own shares held are recognised as an element in equity until they are transferred at the end of the vesting period.
Movements during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
(2,140)
(2,963)
Acquisition of own shares
(979)
(154)
Disposal of own shares on vesting of awards
2,025
977
Balance at the end of the year
(1,094)
(2,140)
In December 2024, 4,902 shares were purchased on the open market by the EBT at a price of \u00a331.40, costing a total of \u00a3153,923.
The fair value of the awards at the grant date, being 23 October 2024, was \u00a3162,177. A total of 656 vested early in FY2025, based
on the performance conditions being met. The remaining shares will vest on 23 October 2027, with no forfeitures expected at
30 June 2026.
In December 2025, 27,437 shares were purchased on the open market by the EBT at a price of \u00a335.79 costing a total of \u00a3978,749.
The fair value of the award at the grant date, being 22 October 2025, was \u00a3997,194. Total shares of 586 vested on 31 March 2026,
based on the performance conditions being met. Total shares of 1,747 will vest on 31 March 2027, with the remaining shares of
25,104 vesting on 22 October 2028. No forfeitures are expected at 30 June 2026.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-639": { "value": "
Other reserve
The other reserve relates to share-based payments charges according to IFRS 2 in relation to the DAEIP, along with historical
amounts relating to investments in subsidiary undertakings not eliminated on consolidation.
Movements during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
1,193
1,380
Disposal of own shares on vesting of awards
(2,025)
(977)
Share-based payments charge in respect of awards
491
790
Balance at the end of the year
(341)
1,193
Currency translation reserve The currency translation reserve comprises all foreign exchange differences arising from the translation of the financial statements of the overseas operations and currency movements on intragroup loan balances classified as net investments in overseas operations. Movements during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
(3,646)
2,480
Loss on net assets of foreign currency operations
(473)
(6,295)
Loss in the year relating to subsidiaries
(473)
(6,295)
Currency exchange differences relating to joint ventures
190
169
Balance at the end of the year
(3,929)
(3,646)
Cash flow hedging reserve The cash flow hedging reserve, for both the Group and the Company, comprises all foreign exchange differences arising from the valuation of forward exchange contracts which are effective hedges and mature after the year end. These are valued on a mark-to- market basis, are accounted for in Other comprehensive income and expense and accumulated in Equity, and are recycled through the Consolidated income statement and Company income statement when the hedged item affects the income statement, or when the hedging relationship ceases to be effective. See Note 25 for further detail. Movements during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
15,264
10,911
Gain on contract maturity recognised in revenue during the year
(11,315)
19,176
Revaluations during the year
(893)
(13,372)
Deferred tax movement
3,052
(1,451)
Balance at the end of the year
6,108
15,264
", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-640": { "value": "Non-controlling interest Movements during the year were:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Balance at the beginning of the year
(577)
(577)
Balance at the end of the year
(577)
(577)
The non-controlling interest represents the minority shareholdings in Renishaw Diagnostics Limited \u2013 7.6%.", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-609": { "value": "
27. Capital commitments
At the end of a financial year, we typically have obligations to make payments in the future, for which no provision
is made in the financial statements. We have committed to renovating and expanding a warehouse in Germany, which
includes expenditure on sustainability initiatives, enhancements to our Miskin manufacturing facility and capital
equipment to support manufacturing output.
Authorised and committed capital expenditure at the end of the year:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Freehold land and buildings
9,312
13,856
Plant and equipment
11,015
6,411
Motor vehicles
124
129
Total committed capital expenditure
20,451
20,396
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-610": { "value": "
28. Related parties
The Group reports transactions with related parties, which mostly comprise our joint venture company.
Joint ventures and other related parties had the following transactions and balances with the Group:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Purchased goods and services from the Group during the year
906
219
Sold goods and services to the Group during the year
27,425
22,794
Interest paid from the Group during the year
282
371
Paid dividends to the Group during the year
957
1,500
Amounts owed to the Group at the year end
210
223
Amounts owed by the Group at the year end
19,638
17,462
Amounts owed by the Group include a 14-day notice deposit agreement with RLS for EUR 18.5m (\u00a315.9m equivalent) as at 30 June
2026 (FY2025: \u00a314.5m); see Note 13 for further details. The total interest payable on amounts owed to joint ventures during the year
was \u00a30.3m (FY2025: \u00a30.4m). There were no bad debts relating to related parties written off during FY2026 or FY2025.
Purchased goods and services from the Group during the year include an operating lease arrangement with McMurtry Automotive
Limited for a property owned by the Group. The operating lease commenced on 1 April 2025 and has a 10-year term. The rental
income is \u00a3187,500 per annum. The property is classified as investment properties in the Consolidated balance sheet, with the
rental income and direct operating expenses recognised in Consolidated income statement. At 30 June 2026, rental income of
\u00a3187,500 (FY2025: \u00a346,875) has been recognised, with no amounts owed to the Group.
As announced on 26 November 2025 the families of the Company\u2019s founders \u2013 the late Sir David McMurtry and current Non-executive
Director John Deer \u2013 established a joint family holding company, Deltam Holdings Limited (Deltam), to hold 50.25% of the issued
share capital of Renishaw. Deltam is therefore a controlling shareholder for the purposes of the UKLRs. See page 123 of the
Governance Report for further details in relation to this.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-641": { "value": "28. Related parties The Group reports transactions with related parties, which mostly comprise our joint venture company. Joint ventures and other related parties had the following transactions and balances with the Group:
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Purchased goods and services from the Group during the year
906
219
Sold goods and services to the Group during the year
27,425
22,794
Interest paid from the Group during the year
282
371
Paid dividends to the Group during the year
957
1,500
Amounts owed to the Group at the year end
210
223
Amounts owed by the Group at the year end
19,638
17,462
Amounts owed by the Group include a 14-day notice deposit agreement with RLS for EUR 18.5m (\u00a315.9m equivalent) as at 30 June 2026 (FY2025: \u00a314.5m); see Note 13 for further details. The total interest payable on amounts owed to joint ventures during the year was \u00a30.3m (FY2025: \u00a30.4m). There were no bad debts relating to related parties written off during FY2026 or FY2025. Purchased goods and services from the Group during the year include an operating lease arrangement with McMurtry Automotive Limited for a property owned by the Group. The operating lease commenced on 1 April 2025 and has a 10-year term. The rental income is \u00a3187,500 per annum. The property is classified as investment properties in the Consolidated balance sheet, with the rental income and direct operating expenses recognised in Consolidated income statement. At 30 June 2026, rental income of \u00a3187,500 (FY2025: \u00a346,875) has been recognised, with no amounts owed to the Group. As announced on 26 November 2025 the families of the Company\u2019s founders \u2013 the late Sir David McMurtry and current Non-executive Director John Deer \u2013 established a joint family holding company, Deltam Holdings Limited (Deltam), to hold 50.25% of the issued share capital of Renishaw. Deltam is therefore a controlling shareholder for the purposes of the UKLRs. See page 123 of the Governance Report for further details in relation to this.", "dimensions": { "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-611": { "value": "
29. Alternative performance measures
In accordance with Renishaw\u2019s alternative performance measure (APM) policy and ESMA Guidelines on Alternative
Performance Measures (2015), this section defines non-IFRS measures that we believe give readers additional useful
and comparable views of our underlying performance.
Key judgement \u2013 Whether items are appropriate to exclude from adjusted measures
Our APM policy allows us to adjust for \u2018infrequently occurring events that can significantly affect profit and earnings\u2019. This year,
we\u2019ve had to carefully consider the nature and intention of some events and transactions, to determine whether they should be
\u2018adjusted for\u2019.
We continue to report Revenue at constant exchange rates, Adjusted profit before tax, Adjusted profit after tax, Adjusted earnings
per share, Adjusted operating profit (including by segment), Adjusted operating profit at constant exchange rates, Adjusted cash
flow conversion from operating activities, and Return on invested capital as APMs. These are calculated consistently with previous
years, except for Adjusted cash flow conversion from operating activities and Return on invested capital. Adjusted cash flow
conversion from operating activities now adjusts for the cash effect of the adjusting items. The cash impact of adjusting items on
previously reported metrics is not material and therefore has not been restated. Return on invested capital has been updated to
reflect how the Board monitors efficiency in allocating capital to profitable activities, with the comparatives restated. Adjusted
operating profit by segment has been represented following the reporting segment change (see Note 2).
Aside from Revenue at constant exchange rates, all other APMs exclude infrequently occurring events which impact our financial
statements, recognised according to applicable IFRS, that we believe should be excluded from these APMs to give readers
additional useful and comparable views of our underlying performance.
Revenue at constant exchange rates is defined as revenue recalculated using the same rates as were applicable to the previous
year and excluding forward contract gains and losses.
2026 2025
Revenue at constant exchange rates: \u00a3\u2019000 \u00a3\u2019000
Statutory revenue as reported
815,779
713,044
Adjustment for forward contract (gains)/losses
(11,315)
(19,176)
Adjustment to restate current year at previous year exchange rates
9,759
\u2013
Revenue at constant exchange rates
814,223
693,868
Year-on-year revenue growth at constant exchange rates
17.3%
n/a
Year-on-year revenue growth at constant exchange rates for FY2025 was 3.7%.
Adjusted profit before tax, Adjusted profit after tax, Adjusted earnings per share and Adjusted operating profit are defined as the
profit before tax, profit after tax, earnings per share and operating profit after excluding some or all of the following:
\u2014 costs relating to the cost reduction programme (a);
\u2014 costs relating to the loss of office payable to an Executive Director (b);
\u2014 costs relating to the closure of the drug delivery business (c);
\u2014 Other interest payable related to liabilities recognised for historical and non-recurring tax matters (d); and
\u2014 Taxation prior year adjustment related to historical and non-recurring tax matters (d).
a) Restructuring costs, where applicable during the year, are excluded from adjusted measures on the basis that they do not
frequently recur. In FY2025, the Group initiated a cost reduction programme to achieve labour cost savings. The cost of the
voluntary and compulsory redundancies has been recognised in FY2026 based on relevant accounting standards. The Group
has recognised redundancy payments of \u00a314.9m. The amounts have been recognised in Cost of sales, Distribution expenditure
and Administrative expenditure within the Consolidated income statement.
b) There may be other items which do not frequently recur, and which it may be appropriate to exclude from adjusted measures.
The Group Finance Director stepped down from the position on the 31 December 2025. The Group recognised costs related
to the loss of office of \u00a32.0m in the period, as detailed on page 121 of the Directors\u2019 Remuneration Report. As the loss of office
does not relate to current year trading performance, the amounts have been excluded from adjusted measures. The amounts
have been recognised in Administrative expenses within the Consolidated income statement.
c) Restructuring costs, where applicable during the year, are excluded from adjusted measures on the basis that they do not
frequently recur. In FY2025, the Group made the decision to close the drug delivery business. In FY2026, the Group incurred
further costs, following the decision to sell the drug delivery business. The Group has recognised income of \u00a30.3m related to
the sale, and a loss on disposal of intangible assets of \u00a30.9m. The amounts have been recognised in Cost of sales within the
Consolidated income statement.
d) There may be other items which do not frequently recur, and which it may be appropriate to exclude from adjusted measures.
During FY2026, the Group recognised net interest charge of \u00a30.4m and a Taxation release of \u00a32.6m relating to historical and
non-recurring tax matters. The tax matters relate to specific legacy arrangements which we would not expect to recur.
Applicable accounting standards require a provision for tax and the associated interest, however we continue to seek resolution
to these matters which would reduce these amounts. As the historical and non-recurring tax matters do not relate to current year
trading performance, the amounts have been excluded from adjusted measures. The amounts have been recognised in Financial
income and expenses and Income tax expense within the Consolidated income statement.
2026 2025
Adjusted profit before tax: \u00a3\u2019000 \u00a3\u2019000
Statutory profit before tax
149,964
118,000
Cost reduction programme
14,925
\u2013
\u2013 reported in production costs
2,859
\u2013
\u2013 reported in engineering costs
6,110
\u2013
\u2013 reported in distribution costs
3,350
\u2013
\u2013 reported in administrative expenses
2,606
\u2013
Loss of office payable to Executive Director
1,980
\u2013
\u2013 reported in administrative expenses
1,980
\u2013
Closure of drug delivery business
666
2,059
\u2013 reported in production costs
(250)
\u2013
\u2013 reported in engineering costs
916
2,059
Closure of the Edinburgh research facility
\u2013
2,320
\u2013 reported in engineering costs
\u2013
2,320
Other interest payable on historical and non-recurring tax matters
419
4,852
\u2013 reported in financial income
(2,450)
\u2013
\u2013 reported in financial expenses
2,869
4,852
Adjusted profit before tax
167,954
127,231
2026 2025
Adjusted profit after tax: \u00a3\u2019000 \u00a3\u2019000
Statutory profit after tax
118,9 60
83,757
Cost reduction programme (net of tax)
11,301
\u2013
Loss of office payable to Executive Director (net of tax)
1,485
\u2013
Closure of drug delivery business (net of tax)
500
1,544
Closure of Edinburgh research facility (net of tax)
\u2013
1,740
Other interest payable on historical and non-recurring tax matters (net of tax)
1,031
4,026
Prior year adjustment taxation charge on historical and non-recurring tax matters
(2,584)
9,15 4
Adjusted profit after tax
130,693
100,221
2026 2025
Adjusted earnings per share: pence pence
Statutory earnings per share
163.5
115.2
Cost reduction programme (net of tax)
15.5
\u2013
Loss of office payable to Executive Director (net of tax)
2.0
\u2013
Closure of drug delivery business (net of tax)
0.7
2.1
Closure of the Edinburgh research facility (net of tax)
\u2013
2.4
Other interest payable on historical and non-recurring tax matters (net of tax)
1.4
5.5
Taxation prior year adjustments
(3.6)
12.6
Adjusted earnings per share
179.5
137.8
2026 2025
Adjusted operating profit: \u00a3\u2019000 \u00a3\u2019000
Statutory operating profit
135,325
107,8 8 5
Cost reduction programme
14,925
\u2013
Loss of office payable to Executive Director
1,980
\u2013
Closure of drug delivery business
666
2,059
Closure of the Edinburgh research facility
\u2013
2,320
Other interest payable on historical and non-recurring tax matters
\u2013
\u2013
Adjusted operating profit
152,896
112,264
Adjustments to segmental operating profit:
2026 2025
Industrial Metrology \u00a3\u2019000 \u00a3\u2019000
Operating profit
66,357
74,130
Cost reduction programme
9,098
\u2013
Loss of office payable to Executive Director
1,244
\u2013
Closure of Edinburgh research facility
\u2013
1,378
Adjusted Industrial Metrology operating profit
76,699
75,508
2026 2025
Position Measurement \u00a3\u2019000 \u00a3\u2019000
Operating profit
67, 23 0
46,010
Cost reduction programme
3,833
\u2013
Loss of office payable to Executive Director
416
\u2013
Closure of Edinburgh research facility
\u2013
618
Adjusted Position Measurement operating profit
71,479
46,628
2026 2025
Specialised Technologies \u00a3\u2019000 \u00a3\u2019000
Operating profit
1,738
(12,255)
Cost reduction programme
1,994
\u2013
Loss of office payable to Executive Director
320
\u2013
Closure of drug delivery business
666
2,059
Closure of Edinburgh research facility
\u2013
324
Adjusted Specialised Technologies operating profit
4,718
(9,872)
Adjusted operating profit at constant exchange rates is defined as Adjusted operating profit recalculated using the same rates as
applied to the previous year and excluding forward contract gains and losses.
2026 2025
Adjusted operating profit at constant exchange rates: \u00a3\u2019000 \u00a3\u2019000
Adjusted operating profit
152,896
112,264
Adjustment for forward contract (gains)/losses
(11,315)
(19,176)
Adjustment to restate current year at previous year exchange rates
9,800
\u2013
Adjusted operating profit at constant exchange rates
151,381
93,088
Year-on-year adjusted operating profit increase at constant exchange rates
62.6%
\u2013
For FY2025 year-on-year adjusted operating profit at constant exchange rates was an increase of 1.2%.
Adjusted cash flow conversion from operating activities is calculated as Adjusted cash flow from operating activities as a proportion
of Adjusted operating profit. This is useful for the Board to measure how efficient we are at converting operating profit into cash.
2026 2025
Adjusted cash flow conversion from operating activities: \u00a3\u2019000 \u00a3\u2019000
Statutory cash flow from operating activities
110,530
147,896
Cash effect of adjusting items
18,207
\u2013
Income taxes paid
36,681
6,207
Proceeds from sale of property, plant and equipment and intangible assets
3,885
4,887
Purchase of property, plant and equipment and intangible assets
(48,288)
(56,558)
Adjusted cash flow from operating activities
121,015
102,432
Adjusted operating profit
152,896
112,264
Adjusted cash flow conversion from operating activities
79.1%
91.2%
Adjustments to operating profit as reported totalled \u00a317.6m (2025: \u00a34.4m), resulting in an operating cash outflow of \u00a316.9m
(2025: \u00a3nil). The cash effect of adjusting items includes an operating cash outflow of \u00a31.3m (2025: \u00a3nil) relating to FY2025
adjusting items.
Return on invested capital (ROIC) is the Adjusted profit after tax before net financial income (net of tax) as a percentage of the
Average invested capital in the year.
Invested capital is defined as total equity, excluding cash and cash equivalents, bank deposits, net employee benefits (including
reimbursement right asset and deferred tax), borrowings, amounts owed to joint ventures and lease liabilities. This is useful for the
Board to measure our efficiency in allocating capital to profitable activities. Average invested capital in the year is the average of the
invested capital at the beginning of the year and at the end of the year.
Adjusted profit after tax before net financial income is calculated as follows:
Restated
2026 2025
\u00a3\u2019000 \u00a3\u2019000
Adjusted profit after tax
130,693
100,221
Net financial income (net of tax)
(8,574)
(8,845)
Adjusted profit after tax before net financial income
122,119
91,376
Restated Restated
2026 2025 2024
Return on invested capital (ROIC): \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Total equity
984,132
925,864
896,265
Less cash and cash equivalents
(148,301)
(87,420)
(122,293)
Less bank deposits
(142,649)
(186,226)
(95,542)
Add net employee benefits
8,073
9,688
10,504
Less reimbursement right
(14,566)
(12,909)
(12,116)
Add/(less) deferred tax on net retirement benefit & reimbursement right asset
898
(4)
(232)
Add borrowings
1,986
2,884
3,522
Add lease liabilities
11,518
12,761
15,022
Add amounts owed to joint ventures
15,948
14,530
8,475
Invested capital
717,039
679,168
703,605
Average invested capital
698,104
691,387
671,844
Return on invested capital
17.5%
13.2%
13.6%
", "dimensions": { "concept": "renishawplc:DisclosureOfAlternativePerformanceMeasures", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-612": { "value": "
30. Business combinations
On 9 June 2026, the Group acquired the remaining 30% of the issued share capital of Metrology Software Products Limited (MSP),
which supplies software used in Renishaw products and standalone software. The Group previously held a 70% shareholding in
MSP, with MSP accounted for as a joint venture as the control requirements of IFRS 10 were not satisfied. The acquisition has
secured the supply of software for the benefit of the Group and our customers.
The total purchase consideration, being cash paid, was \u00a32.2m for the remaining 30% of MSP. There is no contingent consideration.
The fair value of assets and liabilities recognised on acquisition is as follows:
Fair value
recognised on
acquisition
\u00a3\u2019000
Cash
4,198
Property, plant & equipment
1,358
Investment properties
350
Trade receivables
677
Other receivables
120
Inventories
47
Current tax receivable
121
Trade payables
(59)
Other payables
(271)
Contract liabilities
(196)
Deferred tax
(2)
Net identifiable assets acquired
6,343
Goodwill
1,095
Net assets acquired
7,438
Acquisition costs of \u00a30.1m arose as a result of the transaction. These have been recognised as part of administrative expenses in the
Consolidated income statement.
The Group\u2019s share of net assets previously recognised as an investment in a joint venture was \u00a34.8m (see Note 13). This amount
included \u00a30.4m of Goodwill previously recognised against the investment in joint venture.
As the business combination has been recognised in stages, a fair value gain of \u00a30.4m has been recognised in the Consolidated
income statement.
Goodwill of \u00a31.1m has been recognised, being the value of expected synergies arising from the acquisition. Goodwill is allocated
entirely to the Industrial Metrology product line.
The acquisition accounting for MSP has taken place as if the Group acquired MSP on 30 June 2026 as the movement between the
acquisition date, 9 June 2026, and the year end was not material to the Group.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } }, "fact-8": { "value": "New Mills Wotton-under-Edge Gloucestershire GL12 8JR", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:21380048ADXM6Z67CT18", "period": "2025-07-01T00:00:00/2026-07-01T00:00:00" } } } }