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   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls1b ws20 gs50\">1.  Accounting Policies<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs51\">Bas<span class=\"_ _9\"></span>is of acc<span class=\"_ _9\"></span>ounti<span class=\"_ _9\"></span>ng<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs52\">The Group<span class=\"_ _8\"></span>\u2019s <span class=\"_ _8\"></span>financial statements have been prepared under<span class=\"_ _8\"></span> the historical cost convention (<span class=\"_ _4\"></span>except f<span class=\"_ _8\"></span>or certain financial </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs53\">instruments and equity<span class=\"_ _1\"></span> investments <span class=\"_ _8\"></span>which are measured at f<span class=\"_ _1\"></span>air <span class=\"_ _8\"></span>value<span class=\"_ _8\"></span>), in accordance with UK<span class=\"_ _8\"></span>-adopted international </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs54\">accounting standards and <span class=\"_ _8\"></span>with the requirements of<span class=\"_ _8\"></span> the Companies Act 2006 as applicable <span class=\"_ _8\"></span>to companies reporting </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs55\">under <span class=\"_ _1\"></span>those standards. In addition, <span class=\"_ _8\"></span>the financial statements are also prepar<span class=\"_ _1\"></span>ed in accordance <span class=\"_ _1\"></span>with international financial </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs56\">reporting standards adop<span class=\"_ _1\"></span>ted pursuant to R<span class=\"_ _1\"></span>egulation (EC) No 1606<span class=\"_ _8\"></span>/2002 as it applies in the European Union and the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs57\">Dutch Financial Markets Supervision <span class=\"_ _8\"></span>Act.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs58\">Going Concern<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs59\">The consolidated financial statemen<span class=\"_ _1\"></span>ts are prepar<span class=\"_ _1\"></span>ed on a going concern basis, which assumes <span class=\"_ _8\"></span>that the Group will </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs5a\">continue in operational existence <span class=\"_ _8\"></span>for the <span class=\"_ _8\"></span>foreseeable future, and at leas<span class=\"_ _1\"></span>t f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>the 12 months fr<span class=\"_ _1\"></span>om the date <span class=\"_ _8\"></span>these financial </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs5b\">statements are appr<span class=\"_ _1\"></span>oved (<span class=\"_ _8\"></span>the \u2018<span class=\"_ _8\"></span>going concern period\u2019). As part of<span class=\"_ _8\"></span> the Group<span class=\"_ _8\"></span>\u2019s going concern re<span class=\"_ _1\"></span>view<span class=\"_ _8\"></span>, the Directors </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs5c\">have assessed <span class=\"_ _1\"></span>the Group<span class=\"_ _8\"></span>\u2019s <span class=\"_ _8\"></span>trading forecas<span class=\"_ _1\"></span>ts, working capital and liquidity<span class=\"_ _8\"></span> requirements, and bank f<span class=\"_ _1\"></span>acility co<span class=\"_ _1\"></span>venant </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs5d\">compliance for<span class=\"_ _8\"></span> the going concern period under a base case scenario and a sev<span class=\"_ _1\"></span>ere but plausible downside scenario<span class=\"_ _1\"></span>. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs5e\">The cash flow<span class=\"_ _8\"></span> forecasts used <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the going concern assessment r<span class=\"_ _1\"></span>epresent <span class=\"_ _8\"></span>the Directors\u2019 best estimate o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>trading </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs5f\">performance and cost implications in <span class=\"_ _8\"></span>the market based on current agreements, mark<span class=\"_ _8\"></span>et experience and consumer </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs60\">demand expectations. <span class=\"_ _8\"></span>These forecasts indicate <span class=\"_ _1\"></span>that, in order<span class=\"_ _8\"></span> to continue as a going concern, the Group is dependent </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs61\">on achieving a certain level o<span class=\"_ _1\"></span>f perf<span class=\"_ _8\"></span>ormance relating to the pr<span class=\"_ _1\"></span>oduction and sale of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya, and <span class=\"_ _8\"></span>the management of its </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs62\">working capital. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs63\">In both scenarios, the Dir<span class=\"_ _1\"></span>ectors have assumed no commitment <span class=\"_ _8\"></span>will be made to complete the construction and start-up </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs64\">of<span class=\"_ _1\"></span> the <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya UK plant in Hull unless the Board de<span class=\"_ _1\"></span>finitively<span class=\"_ _1\"></span> determines to pr<span class=\"_ _1\"></span>oceed with <span class=\"_ _8\"></span>the project and appropriate </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs65\">levels of<span class=\"_ _8\"></span> funding arrangements are obtained <span class=\"_ _8\"></span>to do so. In the base scenario, <span class=\"_ _1\"></span>financial support is included f<span class=\"_ _1\"></span>or ongoing </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs66\">care &amp; maintenance costs, <span class=\"_ _8\"></span>whilst in the downside scenario, it is assumed <span class=\"_ _1\"></span>that the Gr<span class=\"_ _1\"></span>oup discontinues its financial </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs67\">support in relation <span class=\"_ _1\"></span>to the <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya UK plant. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs68\">The Directors<span class=\"_ _1\"></span>\u2019 have also consider<span class=\"_ _1\"></span>ed the possible quantum and <span class=\"_ _8\"></span>timing of funding r<span class=\"_ _1\"></span>equired to comple<span class=\"_ _1\"></span>te the plant </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs69\">currently<span class=\"_ _8\"></span> being commissioned by <span class=\"_ _1\"></span>Accoya US<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> LL<span class=\"_ _8\"></span>C, and for<span class=\"_ _8\"></span> the initial operational w<span class=\"_ _1\"></span>orking capital requirements o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs6a\">entity<span class=\"_ _8\"></span>. Notwithstanding that <span class=\"_ _8\"></span>the construction project benefits from certain contr<span class=\"_ _1\"></span>actual measures in place <span class=\"_ _1\"></span>with the lead </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs6b\">engineering, construction and procuremen<span class=\"_ _1\"></span>t contractor<span class=\"_ _4\"></span>, Accsy<span class=\"_ _1\"></span>s has a contractual obligation <span class=\"_ _8\"></span>to fund its 60% share of </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs6c\">Accoya USA<span class=\"_ _8\"></span> LL<span class=\"_ _8\"></span>C on a pro rata basis with its joint <span class=\"_ _8\"></span>venture partner (Eastman Chemicals Compan<span class=\"_ _1\"></span>y<span class=\"_ _8\"></span>).<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs6d\">The Group is also dependent on <span class=\"_ _1\"></span>the Group<span class=\"_ _8\"></span>\u2019s <span class=\"_ _8\"></span>financial resources including its existing cash position, banking and finance </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs6e\">facilities (<span class=\"_ _8\"></span>see note 29 f<span class=\"_ _1\"></span>or de<span class=\"_ _1\"></span>tails<span class=\"_ _8\"></span>).<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs6f\">The Directors considered a se<span class=\"_ _1\"></span>vere but plausible downside scenario agains<span class=\"_ _1\"></span>t the base case <span class=\"_ _8\"></span>with reduced Accoy<span class=\"_ _1\"></span>a sales </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs70\">volumes and increased <span class=\"_ _1\"></span>funding into <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _1\"></span> LL<span class=\"_ _8\"></span>C and a reverse stress <span class=\"_ _8\"></span>test was performed <span class=\"_ _8\"></span>to determine the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs71\">decrease in <span class=\"_ _8\"></span>Accoya sales volume <span class=\"_ _8\"></span>from the <span class=\"_ _1\"></span>Arnhem plant required <span class=\"_ _8\"></span>to breach banking covenants. <span class=\"_ _8\"></span>The Directors do not </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs72\">expect the assumptions in <span class=\"_ _8\"></span>the severe but plausible downside scenario or<span class=\"_ _1\"></span> the r<span class=\"_ _1\"></span>everse str<span class=\"_ _1\"></span>ess test scenario <span class=\"_ _8\"></span>to materialise, </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs73\">but should they<span class=\"_ _8\"></span> unfold, the Group has se<span class=\"_ _1\"></span>veral mitigating actions it can implemen<span class=\"_ _1\"></span>t to manage its going concern risk, </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs74\">such as deferring discr<span class=\"_ _1\"></span>etionary capital e<span class=\"_ _1\"></span>xpenditure and implementing <span class=\"_ _1\"></span>further cost r<span class=\"_ _1\"></span>eductions to maintain a sufficien<span class=\"_ _1\"></span>t </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs75\">level of<span class=\"_ _8\"></span> liquidity and covenant headr<span class=\"_ _8\"></span>oom during the going concern period. The combined impact of<span class=\"_ _8\"></span> the above downside </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs76\">scenarios and mitigations does not trigger<span class=\"_ _8\"></span> a minimum liquidity breach or<span class=\"_ _1\"></span> covenant br<span class=\"_ _8\"></span>each at any point in the going </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs77\">concern period. In the re<span class=\"_ _1\"></span>verse str<span class=\"_ _1\"></span>ess test, a decr<span class=\"_ _1\"></span>ease of<span class=\"_ _1\"></span> approxima<span class=\"_ _1\"></span>tely 10% on <span class=\"_ _8\"></span>Accoya sales v<span class=\"_ _1\"></span>olume fr<span class=\"_ _1\"></span>om the <span class=\"_ _8\"></span>Arnhem </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs78\">plant compared <span class=\"_ _1\"></span>to an equivalent prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ear period or<span class=\"_ _8\"></span> a decrease of appr<span class=\"_ _1\"></span>oximately<span class=\"_ _8\"></span> 20% compared to the equivalen<span class=\"_ _1\"></span>t </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs79\">base scenario period (both excluding North <span class=\"_ _8\"></span>American sales which move <span class=\"_ _8\"></span>to the Kingsport site once operational) w<span class=\"_ _1\"></span>as </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs7a\">required <span class=\"_ _8\"></span>to reach the banking covenant br<span class=\"_ _1\"></span>each point.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs7b\">The Directors believe <span class=\"_ _8\"></span>that while some uncertainty alw<span class=\"_ _8\"></span>ays inherently r<span class=\"_ _1\"></span>emains in achieving the budge<span class=\"_ _1\"></span>t, in particular in </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs7c\">relation <span class=\"_ _1\"></span>to market conditions outside o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s control, after<span class=\"_ _8\"></span> carefully considering all <span class=\"_ _1\"></span>the factors e<span class=\"_ _1\"></span>xplained in this </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs7d\">statement, <span class=\"_ _1\"></span>there is sufficient liquidity<span class=\"_ _8\"></span> and covenant headroom such that <span class=\"_ _8\"></span>there is no material uncertainty <span class=\"_ _8\"></span>with respect </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs7e\">to going concern and have prepar<span class=\"_ _8\"></span>ed the financial statements on <span class=\"_ _1\"></span>this basis. </div>Exc<span class=\"_ _1\"></span>eptional<span class=\"_ _8\"></span> Items<span class=\"_ _264\"> </span>Exceptional items ar<span class=\"_ _1\"></span>e events or<span class=\"_ _8\"></span> transactions that <span class=\"_ _1\"></span>fall outside <span class=\"_ _1\"></span>the ordinary<span class=\"_ _1\"></span> activities of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup and which b<span class=\"_ _1\"></span>y virtue of<span class=\"_ _1\"></span> their<span class=\"_ _1\"></span> size or<span class=\"_ _1\"></span> incidence, have been separ<span class=\"_ _1\"></span>ately disclosed in or<span class=\"_ _1\"></span>der <span class=\"_ _8\"></span>to improve a reader\u2019<span class=\"_ _8\"></span>s understanding of <span class=\"_ _8\"></span>the financial statements. <span class=\"_ _8\"></span>These include items relating to the r<span class=\"_ _1\"></span>estructuring of<span class=\"_ _8\"></span> a significant part of the Gr<span class=\"_ _8\"></span>oup, impairment losses (<span class=\"_ _8\"></span>or <span class=\"_ _1\"></span>the rev<span class=\"_ _1\"></span>ersal of<span class=\"_ _1\"></span> previously<span class=\"_ _8\"></span> recorded exceptional impairments<span class=\"_ _4\"></span>), expenditure relating <span class=\"_ _1\"></span>to the integr<span class=\"_ _1\"></span>ation and implementation of<span class=\"_ _8\"></span> significant acquisitions and other one-off<span class=\"_ _1\"></span> events or<span class=\"_ _8\"></span> transactions, such as re-<span class=\"_ _1\"></span>financing of<span class=\"_ _1\"></span> Group borrowings. See note 5 <span class=\"_ _8\"></span>for details of<span class=\"_ _8\"></span> exceptional items.<span class=\"_ _264\"> </span>Business combinations<span class=\"_ _264\"> </span>A<span class=\"_ _1\"></span> subsidiary is an entity<span class=\"_ _8\"></span> over <span class=\"_ _8\"></span>which the Group has control. Contr<span class=\"_ _1\"></span>ol is evident <span class=\"_ _1\"></span>where <span class=\"_ _1\"></span>the Group is exposed <span class=\"_ _1\"></span>to, or<span class=\"_ _1\"></span> has rights to<span class=\"_ _1\"></span>, v<span class=\"_ _1\"></span>ariable returns <span class=\"_ _1\"></span>from its inv<span class=\"_ _1\"></span>olvement <span class=\"_ _1\"></span>with that en<span class=\"_ _1\"></span>tity and has <span class=\"_ _8\"></span>the ability to aff<span class=\"_ _1\"></span>ect those re<span class=\"_ _1\"></span>turns thr<span class=\"_ _1\"></span>ough its power<span class=\"_ _1\"></span> over<span class=\"_ _8\"></span> that entity<span class=\"_ _8\"></span>. The consolidated <span class=\"_ _8\"></span>financial statements present the r<span class=\"_ _1\"></span>esults of<span class=\"_ _1\"></span> the Group including <span class=\"_ _8\"></span>the results of Accsys <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>echnologies plc and its subsidiaries and joint venture. <span class=\"_ _8\"></span>All Intra-group <span class=\"_ _1\"></span>transactions and balances are eliminated in full.<span class=\"_ _264\"> </span>The consolidated financial statemen<span class=\"_ _1\"></span>ts incorporate <span class=\"_ _1\"></span>the results of<span class=\"_ _8\"></span> business combinations using the acquisition method. In the consolidated sta<span class=\"_ _1\"></span>tement of<span class=\"_ _1\"></span> financial position, <span class=\"_ _1\"></span>the acquirer\u2019<span class=\"_ _8\"></span>s identifiable assets, liabilities, and contingent liabilities are initially<span class=\"_ _1\"></span> recognised at <span class=\"_ _1\"></span>their <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alues at the acquisition da<span class=\"_ _1\"></span>te. <span class=\"_ _1\"></span>The results of<span class=\"_ _8\"></span> operations acquired or disposed ar<span class=\"_ _1\"></span>e included in the consolidated sta<span class=\"_ _1\"></span>tement of<span class=\"_ _1\"></span> comprehensive income <span class=\"_ _8\"></span>from the effectiv<span class=\"_ _1\"></span>e date of<span class=\"_ _1\"></span> acquiring control or<span class=\"_ _8\"></span> up to the effective da<span class=\"_ _1\"></span>te of<span class=\"_ _1\"></span> disposal.<span class=\"_ _264\"> </span>As allowed under<span class=\"_ _1\"></span> IFRS 1, some business combinations effected prior<span class=\"_ _8\"></span> to transition <span class=\"_ _8\"></span>to IFRS, were accounted <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> using the merger<span class=\"_ _1\"></span> method of<span class=\"_ _1\"></span> accounting. Under<span class=\"_ _1\"></span> this method, assets and liabilities ar<span class=\"_ _8\"></span>e included in the consolidation at their<span class=\"_ _1\"></span> book values, not <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alues, and any<span class=\"_ _1\"></span> differences be<span class=\"_ _1\"></span>tween the cos<span class=\"_ _1\"></span>t of<span class=\"_ _1\"></span> investment and ne<span class=\"_ _1\"></span>t assets acquired <span class=\"_ _1\"></span>were <span class=\"_ _8\"></span>taken to the merger<span class=\"_ _1\"></span> reserve. <span class=\"_ _8\"></span>The majority of<span class=\"_ _1\"></span> the mer<span class=\"_ _1\"></span>ger r<span class=\"_ _1\"></span>eserve arose <span class=\"_ _1\"></span>from a corpora<span class=\"_ _1\"></span>te restructuring in <span class=\"_ _1\"></span>the y<span class=\"_ _1\"></span>ear ended 31 Mar<span class=\"_ _1\"></span>ch 2006 which intr<span class=\"_ _1\"></span>oduced <span class=\"_ _1\"></span>Accsys <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>echnologies PLC as <span class=\"_ _8\"></span>the new holding Company<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span>Non-controlling inter<span class=\"_ _1\"></span>ests are measured, a<span class=\"_ _1\"></span>t initial recognition, as <span class=\"_ _1\"></span>the non-controlling proportion o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the fair <span class=\"_ _8\"></span>values of <span class=\"_ _1\"></span>the assets and liabilities recognised at acquisition.<span class=\"_ _264\"> </span>After initial r<span class=\"_ _1\"></span>ecognition, non-controlling inter<span class=\"_ _1\"></span>ests are measured as <span class=\"_ _8\"></span>the aggregate of <span class=\"_ _8\"></span>the value at initial recognition and their<span class=\"_ _1\"></span> subsequent proportionate shar<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span> profits and losses less an<span class=\"_ _1\"></span>y dis<span class=\"_ _1\"></span>tributions made. Changes in the Group<span class=\"_ _4\"></span>\u2019s interests in subsidiaries <span class=\"_ _8\"></span>that do not result in a change in control are accounted <span class=\"_ _8\"></span>for as equity <span class=\"_ _8\"></span>transactions. Any<span class=\"_ _8\"></span> resulting differ<span class=\"_ _1\"></span>ence between <span class=\"_ _1\"></span>the amount by<span class=\"_ _8\"></span> which the non-controlling in<span class=\"_ _1\"></span>terests ar<span class=\"_ _1\"></span>e adjusted and the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> the consideration pay<span class=\"_ _1\"></span>able or r<span class=\"_ _1\"></span>eceivable is recognised dir<span class=\"_ _1\"></span>ectly in equity<span class=\"_ _8\"></span> and attributed to the shareholders.<span class=\"_ _264\"> </span>When the Group ceases <span class=\"_ _8\"></span>to consolidate or equity account <span class=\"_ _8\"></span>for an inves<span class=\"_ _1\"></span>tment because of<span class=\"_ _1\"></span> a loss of<span class=\"_ _1\"></span> control, joint con<span class=\"_ _1\"></span>trol or significant in<span class=\"_ _1\"></span>fluence, any r<span class=\"_ _8\"></span>etained interest in the entity<span class=\"_ _8\"></span> is remeasured to its <span class=\"_ _1\"></span>fair <span class=\"_ _8\"></span>value, with the change in carrying amount recognised in pro<span class=\"_ _1\"></span>fit or loss.<span class=\"_ _264\"> </span>Rev<span class=\"_ _1\"></span>enue from contracts with customer<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span>Revenue is measur<span class=\"_ _1\"></span>ed at the <span class=\"_ _8\"></span>fair v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> the consider<span class=\"_ _1\"></span>ation receivable. R<span class=\"_ _1\"></span>evenue is recognised <span class=\"_ _8\"></span>to the extent that it is highly pr<span class=\"_ _1\"></span>obable that a significant r<span class=\"_ _8\"></span>eversal will not occur<span class=\"_ _1\"></span> based on the consider<span class=\"_ _1\"></span>ation in the contr<span class=\"_ _1\"></span>act. <span class=\"_ _1\"></span>The f<span class=\"_ _1\"></span>ollowing specific recognition criteria must also be met bef<span class=\"_ _8\"></span>ore revenue is recognised.<span class=\"_ _264\"> </span>Manufacturing revenue<span class=\"_ _264\"> </span>Revenue is r<span class=\"_ _1\"></span>ecognised from <span class=\"_ _8\"></span>the sale of goods at a point in <span class=\"_ _1\"></span>time and is measured at <span class=\"_ _1\"></span>the amount of<span class=\"_ _8\"></span> the transaction price received in ex<span class=\"_ _8\"></span>change for <span class=\"_ _1\"></span>transferring goods. <span class=\"_ _8\"></span>The transaction price is <span class=\"_ _1\"></span>the expected consideration <span class=\"_ _8\"></span>to be received, to the extent tha<span class=\"_ _1\"></span>t it is highly pr<span class=\"_ _1\"></span>obable that <span class=\"_ _8\"></span>there will not be a significant re<span class=\"_ _1\"></span>versal of<span class=\"_ _8\"></span> revenue in the <span class=\"_ _1\"></span>future. Re<span class=\"_ _1\"></span>venue is recognised <span class=\"_ _1\"></span>when the Group<span class=\"_ _4\"></span>\u2019s performance obligations under<span class=\"_ _8\"></span> the relevant cus<span class=\"_ _1\"></span>tomer contr<span class=\"_ _1\"></span>act have been satisfied. Manufacturing rev<span class=\"_ _8\"></span>enue includes the sale of <span class=\"_ _8\"></span>Accoya w<span class=\"_ _1\"></span>ood, T<span class=\"_ _18\"></span>ricoya panels. <div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls6e ws82 gsae\">Licensing fees </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsaf\">Licence fees ar<span class=\"_ _8\"></span>e recognised over <span class=\"_ _8\"></span>the period of the r<span class=\"_ _1\"></span>elevant agr<span class=\"_ _1\"></span>eements according <span class=\"_ _1\"></span>to the specific <span class=\"_ _8\"></span>terms of each </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsb0\">agreement or<span class=\"_ _1\"></span> the quantities and<span class=\"_ _8\"></span>/<span class=\"_ _8\"></span>or values o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the licensed product sold. The accounting policy<span class=\"_ _8\"></span> for <span class=\"_ _8\"></span>the recognition of </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsb1\">licence fees is based upon sa<span class=\"_ _1\"></span>tisfaction of<span class=\"_ _8\"></span> the performance obligations set out in <span class=\"_ _1\"></span>the contract such as an assessment o<span class=\"_ _1\"></span>f </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsb2\">the work r<span class=\"_ _8\"></span>equired before the licence is signed and subsequen<span class=\"_ _1\"></span>tly during <span class=\"_ _8\"></span>the design, construction and commissioning of </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsb3\">the licensees\u2019 plan<span class=\"_ _1\"></span>t, with an appropria<span class=\"_ _1\"></span>te proportion of<span class=\"_ _8\"></span> the fee r<span class=\"_ _1\"></span>ecognised upon signing and the balance r<span class=\"_ _1\"></span>ecognised as </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsb4\">the project progr<span class=\"_ _1\"></span>esses to completion. <span class=\"_ _8\"></span>The amount of an<span class=\"_ _1\"></span>y cash r<span class=\"_ _1\"></span>eceived but not r<span class=\"_ _1\"></span>ecognised as income is included in the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsb5\">financial statements as def<span class=\"_ _1\"></span>erred income and shown as a liability<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 lsfe ws2d gsb6\">Other revenue<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsb7\">Included within other<span class=\"_ _8\"></span> revenue are raw<span class=\"_ _8\"></span> wood and acetic acid sales. Rev<span class=\"_ _1\"></span>enue is recognised <span class=\"_ _1\"></span>from the sale o<span class=\"_ _1\"></span>f goods a<span class=\"_ _1\"></span>t </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsb8\">a point in time and is measur<span class=\"_ _1\"></span>ed at the amount o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the transaction price received in e<span class=\"_ _1\"></span>xchange f<span class=\"_ _8\"></span>or transf<span class=\"_ _1\"></span>erring goods. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsb9\">Revenue is r<span class=\"_ _1\"></span>ecognised when <span class=\"_ _8\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s performance obligations hav<span class=\"_ _8\"></span>e been satisfied. </div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls41 ws4a gsba\">Finance i<span class=\"_ _1\"></span>ncome<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsbb\">Interest accrues using <span class=\"_ _8\"></span>the effective interest method, i.<span class=\"_ _8\"></span>e. the rate that discoun<span class=\"_ _1\"></span>ts estimated futur<span class=\"_ _1\"></span>e cash receipts </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsbc\">through the e<span class=\"_ _1\"></span>xpected life of<span class=\"_ _8\"></span> the financial instrument <span class=\"_ _8\"></span>to the net carrying amount of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>financial asset.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gsbd\">Finance expenses and borrowing<span class=\"_ _1\"></span> costs<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsbe\">Finance expenses include the <span class=\"_ _1\"></span>fees, inter<span class=\"_ _1\"></span>est and other<span class=\"_ _1\"></span> finance char<span class=\"_ _1\"></span>ges associated with <span class=\"_ _8\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s loan notes, credit </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsbf\">facilities and leases, which ar<span class=\"_ _8\"></span>e expensed over <span class=\"_ _1\"></span>the period that <span class=\"_ _8\"></span>the Group has access to the loans, <span class=\"_ _1\"></span>facilities and leases. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsc0\">Foreign e<span class=\"_ _1\"></span>xchange gains or<span class=\"_ _1\"></span> losses on the loan notes ar<span class=\"_ _1\"></span>e included within <span class=\"_ _8\"></span>finance expenses.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsc1\">Interest on borr<span class=\"_ _1\"></span>owings directly<span class=\"_ _8\"></span> relating to the construction or<span class=\"_ _8\"></span> production of qualifying asse<span class=\"_ _1\"></span>ts are capitalised until such </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsc2\">time as the assets ar<span class=\"_ _1\"></span>e substantially<span class=\"_ _1\"></span> ready<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>their intended use or sale. <span class=\"_ _8\"></span>Where funds have been borr<span class=\"_ _1\"></span>owed specifically<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsc3\">to finance a project, <span class=\"_ _8\"></span>the amount capitalised represents the actual borr<span class=\"_ _1\"></span>owing costs incurred. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsc4\">Where the <span class=\"_ _8\"></span>funds used to finance a project <span class=\"_ _1\"></span>form part of<span class=\"_ _8\"></span> general borrowings, the amount capitalised is calcula<span class=\"_ _1\"></span>ted using a </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsc5\">weighted aver<span class=\"_ _8\"></span>age of rates applicable <span class=\"_ _1\"></span>to relev<span class=\"_ _1\"></span>ant general borro<span class=\"_ _1\"></span>wings of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup during the construction period. <span class=\"_ _8\"></span>The </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsc6\">capitalisation of<span class=\"_ _1\"></span> borrowing costs is suspended during e<span class=\"_ _1\"></span>xtended periods in which it suspends activ<span class=\"_ _1\"></span>e development o<span class=\"_ _1\"></span>f a </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsc7\">qualifying asset. </div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls19 ws1e gsc8\">Share based pa<span class=\"_ _1\"></span>yments<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsc9\">The Company<span class=\"_ _1\"></span> awards nil cost op<span class=\"_ _1\"></span>tions to acquire Or<span class=\"_ _8\"></span>dinary shares in the capital o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the Company to certain Dir<span class=\"_ _1\"></span>ectors </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsca\">and employees. <span class=\"_ _8\"></span>The Company has also pre<span class=\"_ _1\"></span>viously aw<span class=\"_ _1\"></span>arded bonuses <span class=\"_ _1\"></span>to certain employees in <span class=\"_ _1\"></span>the f<span class=\"_ _1\"></span>orm of<span class=\"_ _1\"></span> the aw<span class=\"_ _1\"></span>ard of<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gscb\">deferr<span class=\"_ _1\"></span>ed shares of<span class=\"_ _8\"></span> the Company<span class=\"_ _8\"></span>. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gscc\">In addition the Company<span class=\"_ _8\"></span> has established an Employee Share Participa<span class=\"_ _1\"></span>tion Plan under <span class=\"_ _8\"></span>which employees subscribe </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gscd\">for<span class=\"_ _1\"></span> new shar<span class=\"_ _8\"></span>es which are held by<span class=\"_ _1\"></span> a trust <span class=\"_ _8\"></span>for the bene<span class=\"_ _1\"></span>fit of<span class=\"_ _1\"></span> the subscribing employ<span class=\"_ _1\"></span>ees. <span class=\"_ _1\"></span>The shares are r<span class=\"_ _8\"></span>eleased to </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsce\">employees after<span class=\"_ _8\"></span> one year<span class=\"_ _4\"></span>, together <span class=\"_ _8\"></span>with an additional, matching share on a one for<span class=\"_ _1\"></span> one basis.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gscf\">The fair<span class=\"_ _8\"></span> value of<span class=\"_ _8\"></span> options and deferred shares gr<span class=\"_ _1\"></span>anted are recognised as an emplo<span class=\"_ _1\"></span>yee expense <span class=\"_ _8\"></span>with a corresponding </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsd0\">increase in equity<span class=\"_ _8\"></span>. The <span class=\"_ _8\"></span>fair v<span class=\"_ _1\"></span>alue is measured at gr<span class=\"_ _1\"></span>ant date and is charged <span class=\"_ _1\"></span>to the consolidated s<span class=\"_ _1\"></span>tatement of<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsd1\">comprehensive income o<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>vesting period during <span class=\"_ _8\"></span>which the employees become unconditionally<span class=\"_ _1\"></span> entitled to <span class=\"_ _8\"></span>the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsd2\">options or shar<span class=\"_ _8\"></span>es. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsd3\">The fair<span class=\"_ _8\"></span> value of<span class=\"_ _8\"></span> share options granted is measured using a modified Black Scholes model, <span class=\"_ _1\"></span>taking into account the <span class=\"_ _8\"></span>terms </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsd4\">and conditions upon which <span class=\"_ _1\"></span>the options <span class=\"_ _1\"></span>were gr<span class=\"_ _1\"></span>anted. <span class=\"_ _1\"></span>The amount recognised as an expense is adjusted <span class=\"_ _8\"></span>to reflect the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsd5\">actual number of<span class=\"_ _8\"></span> share options that <span class=\"_ _8\"></span>vest only <span class=\"_ _1\"></span>where <span class=\"_ _1\"></span>vesting is dependent upon <span class=\"_ _8\"></span>the satisfaction of service and non-<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws49 gsd6\">market v<span class=\"_ _1\"></span>esting conditions.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsd7\">Non-market <span class=\"_ _8\"></span>vesting conditions are tak<span class=\"_ _1\"></span>en into account by<span class=\"_ _8\"></span> adjusting the number o<span class=\"_ _1\"></span>f equity<span class=\"_ _8\"></span> instruments expected to <span class=\"_ _1\"></span>vest </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsd8\">at each balance sheet date so <span class=\"_ _1\"></span>that, ultimately<span class=\"_ _8\"></span>, the cumulative amoun<span class=\"_ _1\"></span>t recognised ov<span class=\"_ _1\"></span>er <span class=\"_ _8\"></span>the vesting period is based on </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsd9\">the number of<span class=\"_ _8\"></span> options which even<span class=\"_ _1\"></span>tually <span class=\"_ _8\"></span>vest. Market <span class=\"_ _1\"></span>vesting conditions ar<span class=\"_ _1\"></span>e factor<span class=\"_ _1\"></span>ed into the <span class=\"_ _8\"></span>fair v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> the options </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsda\">granted. <span class=\"_ _8\"></span>The cumulative expense is not adjusted f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>failure to achieve a mark<span class=\"_ _8\"></span>et vesting condition.<span class=\"_ _264\"> </span></div>Dividends<span class=\"_ _264\"> </span>Equity dividends ar<span class=\"_ _1\"></span>e recognised <span class=\"_ _1\"></span>when they<span class=\"_ _8\"></span> become legally payable. Interim equity<span class=\"_ _8\"></span> dividends are recognised when paid. Final equity dividends ar<span class=\"_ _1\"></span>e recognised <span class=\"_ _1\"></span>when approv<span class=\"_ _1\"></span>ed by<span class=\"_ _1\"></span> the shar<span class=\"_ _1\"></span>eholders at an annual general meeting.<span class=\"_ _264\"> </span>Pensio<span class=\"_ _1\"></span>ns<span class=\"_ _264\"> </span>The Group contributes <span class=\"_ _1\"></span>to certain defined contribution pension and employ<span class=\"_ _1\"></span>ee benefit schemes on behalf<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> its employees. <span class=\"_ _8\"></span>These costs are charged to <span class=\"_ _8\"></span>the consolidated statement of compr<span class=\"_ _1\"></span>ehensive income on an accruals basis.<span class=\"_ _264\"> </span>T<span class=\"_ _4\"></span>ax<span class=\"_ _9\"></span>ation<span class=\"_ _264\"> </span>T<span class=\"_ _4\"></span>ax on the profit or<span class=\"_ _8\"></span> loss for <span class=\"_ _8\"></span>the year comprises curr<span class=\"_ _1\"></span>ent and deferr<span class=\"_ _8\"></span>ed tax. T<span class=\"_ _4\"></span>ax is recognised in <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _8\"></span> comprehensive income except <span class=\"_ _8\"></span>to the extent that it r<span class=\"_ _1\"></span>elates to items r<span class=\"_ _1\"></span>ecognised directly<span class=\"_ _1\"></span> in equity<span class=\"_ _8\"></span>, in which case it is recognised in equity<span class=\"_ _8\"></span>. Current <span class=\"_ _1\"></span>tax is the expected <span class=\"_ _8\"></span>tax payable on the taxable income <span class=\"_ _8\"></span>for the <span class=\"_ _8\"></span>year<span class=\"_ _8\"></span>, using tax rates enacted or<span class=\"_ _8\"></span> substantively enacted at the r<span class=\"_ _1\"></span>eporting date together<span class=\"_ _8\"></span> with any<span class=\"_ _1\"></span> adjustment to <span class=\"_ _8\"></span>tax payable in respect of<span class=\"_ _1\"></span> previous <span class=\"_ _8\"></span>years. Current tax includes the expected impact o<span class=\"_ _1\"></span>f claims submitted b<span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>the Group to tax authorities in r<span class=\"_ _1\"></span>espect of<span class=\"_ _1\"></span> enhanced tax relie<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>for expenditure on resear<span class=\"_ _8\"></span>ch and development.<span class=\"_ _264\"> </span>Deferr<span class=\"_ _1\"></span>ed tax is pro<span class=\"_ _1\"></span>vided on tempor<span class=\"_ _1\"></span>ary diff<span class=\"_ _8\"></span>erences between the carrying amounts of<span class=\"_ _8\"></span> assets and liabilities for<span class=\"_ _1\"></span> financial reporting purposes and the amoun<span class=\"_ _1\"></span>ts used f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>taxation purposes. <span class=\"_ _8\"></span>The following tempor<span class=\"_ _1\"></span>ary diff<span class=\"_ _8\"></span>erences are not provided <span class=\"_ _1\"></span>for:<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">the initial recognition of<span class=\"_ _8\"></span> goodwill;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">the initial recognition of<span class=\"_ _8\"></span> assets or liabilities that aff<span class=\"_ _8\"></span>ect neither accounting nor <span class=\"_ _1\"></span>taxable profit o<span class=\"_ _1\"></span>ther <span class=\"_ _1\"></span>than in a business </span>combination;<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">differences r<span class=\"_ _1\"></span>elating to in<span class=\"_ _1\"></span>vestments in subsidiaries <span class=\"_ _8\"></span>to the extent that <span class=\"_ _1\"></span>they<span class=\"_ _1\"></span> will pr<span class=\"_ _1\"></span>obably no<span class=\"_ _1\"></span>t rev<span class=\"_ _1\"></span>erse in the <span class=\"_ _1\"></span>foreseeable </span>future. The amount of<span class=\"_ _1\"></span> deferr<span class=\"_ _1\"></span>ed tax pr<span class=\"_ _1\"></span>ovided is based on the e<span class=\"_ _1\"></span>xpected manner o<span class=\"_ _1\"></span>f r<span class=\"_ _1\"></span>ealisation or se<span class=\"_ _1\"></span>ttlement of<span class=\"_ _8\"></span> the carrying amount of<span class=\"_ _1\"></span> assets and liabilities, using tax r<span class=\"_ _8\"></span>ates enacted or substantively<span class=\"_ _1\"></span> enacted at the r<span class=\"_ _8\"></span>eporting date. Recognition of<span class=\"_ _1\"></span> deferr<span class=\"_ _1\"></span>ed tax assets is r<span class=\"_ _1\"></span>estricted to <span class=\"_ _8\"></span>the extent that it is probable <span class=\"_ _1\"></span>that futur<span class=\"_ _1\"></span>e taxable pr<span class=\"_ _1\"></span>ofits will be a<span class=\"_ _1\"></span>vailable against which the <span class=\"_ _1\"></span>temporary<span class=\"_ _1\"></span> differ<span class=\"_ _1\"></span>ences can be utilised.<span class=\"_ _264\"> </span>Foreign curre<span class=\"_ _9\"></span>ncies<span class=\"_ _264\"> </span>The individual financial statements o<span class=\"_ _1\"></span>f each Gr<span class=\"_ _8\"></span>oup company are presented in <span class=\"_ _8\"></span>the currency of<span class=\"_ _8\"></span> the primary economic environment in <span class=\"_ _8\"></span>which it operates (the <span class=\"_ _8\"></span>functional currency<span class=\"_ _8\"></span>). For the purposes o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the consolidated financial statements, the results and financial position o<span class=\"_ _1\"></span>f each Gr<span class=\"_ _1\"></span>oup company<span class=\"_ _1\"></span> are expr<span class=\"_ _1\"></span>essed in Euro, <span class=\"_ _8\"></span>which is the functional currency<span class=\"_ _8\"></span> of the parent Company<span class=\"_ _4\"></span>, and the presentation currency<span class=\"_ _8\"></span> of <span class=\"_ _1\"></span>the consolidated financial statemen<span class=\"_ _1\"></span>ts.<span class=\"_ _264\"> </span>In preparing the <span class=\"_ _8\"></span>financial statements of <span class=\"_ _1\"></span>the individual companies, tr<span class=\"_ _1\"></span>ansactions in currencies other<span class=\"_ _8\"></span> than the entity\u2019<span class=\"_ _8\"></span>s<span class=\"_ _9\"></span> functional currencies are r<span class=\"_ _1\"></span>ecognised at the r<span class=\"_ _1\"></span>ates of<span class=\"_ _1\"></span> exchange pr<span class=\"_ _1\"></span>evailing on <span class=\"_ _8\"></span>the date of the <span class=\"_ _8\"></span>transactions. At each r<span class=\"_ _1\"></span>eporting date, monetary<span class=\"_ _1\"></span> assets and liabilities that ar<span class=\"_ _8\"></span>e denominated in foreign currencies ar<span class=\"_ _1\"></span>e retr<span class=\"_ _1\"></span>anslated at the r<span class=\"_ _1\"></span>ates pre<span class=\"_ _1\"></span>vailing at that date. Non-monetary<span class=\"_ _1\"></span> items that ar<span class=\"_ _1\"></span>e measured in <span class=\"_ _1\"></span>terms of<span class=\"_ _1\"></span> historical cost in a f<span class=\"_ _8\"></span>oreign currency ar<span class=\"_ _1\"></span>e not retr<span class=\"_ _8\"></span>anslated.<span class=\"_ _9\"></span> Exchange differ<span class=\"_ _1\"></span>ences are recognised in pr<span class=\"_ _8\"></span>ofit or loss in the period in <span class=\"_ _1\"></span>which the<span class=\"_ _1\"></span>y arise.<span class=\"_ _264\"> </span>For<span class=\"_ _1\"></span> the purposes of<span class=\"_ _8\"></span> presenting consolidated financial statemen<span class=\"_ _1\"></span>ts, the assets and liabilities o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the Group<span class=\"_ _8\"></span>\u2019s for<span class=\"_ _8\"></span>eign operations are <span class=\"_ _8\"></span>translated at exchange rates pr<span class=\"_ _1\"></span>evailing on <span class=\"_ _8\"></span>the reporting date. Income and expense items are tr<span class=\"_ _1\"></span>anslated at the av<span class=\"_ _1\"></span>erage monthly<span class=\"_ _8\"></span> exchange rates prev<span class=\"_ _1\"></span>ailing in the month in <span class=\"_ _8\"></span>which the transaction <span class=\"_ _8\"></span>took place. Exchange differences arising, if<span class=\"_ _8\"></span> any<span class=\"_ _8\"></span>, are recognised in other compr<span class=\"_ _1\"></span>ehensive income and accumulated in <span class=\"_ _1\"></span>the f<span class=\"_ _1\"></span>oreign currenc<span class=\"_ _1\"></span>y translation reserv<span class=\"_ _1\"></span>e. Such tr<span class=\"_ _1\"></span>anslation differ<span class=\"_ _1\"></span>ences are reclassified <span class=\"_ _8\"></span>to profit and loss only on disposal or<span class=\"_ _1\"></span> partial disposal of<span class=\"_ _1\"></span> the overseas oper<span class=\"_ _1\"></span>ation.<span class=\"_ _264\"> </span>Foreign ex<span class=\"_ _1\"></span>change hedging The Group has adopted IFRS 9 hedge accounting in r<span class=\"_ _1\"></span>espect of<span class=\"_ _1\"></span> the cash <span class=\"_ _1\"></span>flow<span class=\"_ _1\"></span> hedging instruments tha<span class=\"_ _1\"></span>t it uses to manage the risk of<span class=\"_ _8\"></span> foreign ex<span class=\"_ _1\"></span>change movemen<span class=\"_ _1\"></span>ts impacting on future cash <span class=\"_ _8\"></span>flows and profitability<span class=\"_ _8\"></span>. The Group has prospectiv<span class=\"_ _1\"></span>ely assessed <span class=\"_ _8\"></span>the effectiveness of<span class=\"_ _1\"></span> its cash flow<span class=\"_ _8\"></span> hedging using the \u2018hedge ratio<span class=\"_ _8\"></span>\u2019 of quantities of<span class=\"_ _1\"></span> cash held in the same currenc<span class=\"_ _1\"></span>y as <span class=\"_ _8\"></span>future foreign ex<span class=\"_ _8\"></span>change cash flow quantities rela<span class=\"_ _1\"></span>ted to committed inv<span class=\"_ _1\"></span>estment in plant and equipment. <span class=\"_ _8\"></span>The Group has undertaken a qualitative analysis <span class=\"_ _1\"></span>to confirm tha<span class=\"_ _1\"></span>t an \u2018<span class=\"_ _8\"></span>economic relationship<span class=\"_ _8\"></span>\u2019 exists between <span class=\"_ _1\"></span>the hedging instrument and the hedged item. It is also sa<span class=\"_ _1\"></span>tisfied that cr<span class=\"_ _1\"></span>edit risk will not domina<span class=\"_ _1\"></span>te the <span class=\"_ _8\"></span>value changes that r<span class=\"_ _1\"></span>esult from <span class=\"_ _8\"></span>that economic relationship.<span class=\"_ _264\"> </span>At the end o<span class=\"_ _1\"></span>f each r<span class=\"_ _1\"></span>eporting period the Gr<span class=\"_ _1\"></span>oup measures the e<span class=\"_ _1\"></span>ffectiveness o<span class=\"_ _1\"></span>f its cash <span class=\"_ _8\"></span>flow hedging and recognises the effective cash <span class=\"_ _8\"></span>flow hedge results in Other<span class=\"_ _1\"></span> Comprehensive Income and <span class=\"_ _8\"></span>the Hedging Effectiveness Reserve <span class=\"_ _1\"></span>within Equity<span class=\"_ _8\"></span>, together <span class=\"_ _8\"></span>with its ineffective hedge results in Pro<span class=\"_ _1\"></span>fit and Loss. <span class=\"_ _8\"></span>Amounts are reclassified fr<span class=\"_ _1\"></span>om the Hedging Eff<span class=\"_ _1\"></span>ectiveness Reserve <span class=\"_ _1\"></span>to property<span class=\"_ _8\"></span>, plant and equipment once construction has been completed or<span class=\"_ _8\"></span> Profit and Loss when <span class=\"_ _1\"></span>the associated hedged tr<span class=\"_ _1\"></span>ansaction affects Pro<span class=\"_ _1\"></span>fit and Loss. Further<span class=\"_ _8\"></span> details are included in note 5.<span class=\"_ _264\"> </span>Gove<span class=\"_ _9\"></span>rn<span class=\"_ _9\"></span>me<span class=\"_ _9\"></span>nt gr<span class=\"_ _9\"></span>an<span class=\"_ _9\"></span>ts<span class=\"_ _264\"> </span>Government gr<span class=\"_ _1\"></span>ants are r<span class=\"_ _1\"></span>ecognised at their<span class=\"_ _8\"></span> fair <span class=\"_ _8\"></span>value where ther<span class=\"_ _8\"></span>e is reasonable assurance that <span class=\"_ _1\"></span>the grant <span class=\"_ _1\"></span>will be received and the Group <span class=\"_ _8\"></span>will comply with <span class=\"_ _1\"></span>the attached conditions. <span class=\"_ _8\"></span>When the grant relates <span class=\"_ _1\"></span>to an expense item, it is recognised as income over<span class=\"_ _8\"></span> the period necessary to ma<span class=\"_ _1\"></span>tch the gran<span class=\"_ _1\"></span>t on a systematic basis <span class=\"_ _8\"></span>to the costs that it is intended <span class=\"_ _8\"></span>to compensate. Where the gr<span class=\"_ _8\"></span>ant relates to an asset <span class=\"_ _1\"></span>they<span class=\"_ _1\"></span> are credited <span class=\"_ _8\"></span>to a deferred income account and released <span class=\"_ _1\"></span>to the sta<span class=\"_ _1\"></span>tement of comprehensive income o<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span> the expected useful lif<span class=\"_ _8\"></span>e of the r<span class=\"_ _1\"></span>elevant asse<span class=\"_ _1\"></span>t on a straight line basis.<span class=\"_ _264\"> </span>Goodwill<span class=\"_ _264\"> </span>Goodwill arising on the acquisition of<span class=\"_ _8\"></span> a subsidiary undertaking is the diff<span class=\"_ _1\"></span>erence between <span class=\"_ _8\"></span>the fair <span class=\"_ _8\"></span>value of <span class=\"_ _1\"></span>the consideration paid and <span class=\"_ _1\"></span>the fair<span class=\"_ _8\"></span> value of<span class=\"_ _8\"></span> the identifiable assets and liabilities acquired. It is capitalised, and is subject to annual impairment revie<span class=\"_ _1\"></span>ws by<span class=\"_ _8\"></span> the Directors. <span class=\"_ _1\"></span>Any<span class=\"_ _1\"></span> impairment arising is charged <span class=\"_ _1\"></span>to the consolidated sta<span class=\"_ _1\"></span>tement of<span class=\"_ _1\"></span> comprehensive income. <span class=\"_ _8\"></span>Where the f<span class=\"_ _1\"></span>air <span class=\"_ _8\"></span>value of <span class=\"_ _1\"></span>the identifiable assets and liabilities acquired is gr<span class=\"_ _8\"></span>eater than the <span class=\"_ _8\"></span>fair value of<span class=\"_ _8\"></span> consideration paid, the resulting amount is <span class=\"_ _1\"></span>treated as a gain on a bar<span class=\"_ _1\"></span>gain purchase and is recognised in <span class=\"_ _8\"></span>the consolidated statement of<span class=\"_ _8\"></span> comprehensive income.<span class=\"_ _264\"> </span>Joint ventur<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span>The Group has entered in<span class=\"_ _1\"></span>to a joint v<span class=\"_ _1\"></span>enture agr<span class=\"_ _1\"></span>eement with Eas<span class=\"_ _1\"></span>tman Chemical Company<span class=\"_ _8\"></span>, forming <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> LLC<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>The Group applies IFRS 11 f<span class=\"_ _8\"></span>or this joint arrangement, and <span class=\"_ _8\"></span>following assessment of<span class=\"_ _1\"></span> the natur<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span> this joint arr<span class=\"_ _1\"></span>angement, has determined it to be a joint <span class=\"_ _8\"></span>venture. Interest in <span class=\"_ _8\"></span>the joint ventur<span class=\"_ _1\"></span>e is accounted f<span class=\"_ _1\"></span>or using <span class=\"_ _8\"></span>the equity method, after initially<span class=\"_ _8\"></span> being recognised at cost.<span class=\"_ _264\"> </span>Further<span class=\"_ _1\"></span> details concerning the <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> LLC join<span class=\"_ _1\"></span>t v<span class=\"_ _1\"></span>enture <span class=\"_ _1\"></span>with Eastman Chemical Company<span class=\"_ _8\"></span> are included in note 28.<span class=\"_ _264\"> </span>Other intangible asset<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span>Intellectual property<span class=\"_ _8\"></span> rights, including patents, which cover<span class=\"_ _8\"></span> a portfolio of no<span class=\"_ _1\"></span>vel processes and pr<span class=\"_ _1\"></span>oducts, are shown in the financial statements a<span class=\"_ _1\"></span>t cost less accumulated amortisation and any<span class=\"_ _8\"></span> amounts by <span class=\"_ _1\"></span>which the carrying <span class=\"_ _8\"></span>value is assessed during an annual review<span class=\"_ _8\"></span> to have been impaired. <span class=\"_ _8\"></span>At present, the useful economic lif<span class=\"_ _8\"></span>e of the intellectual pr<span class=\"_ _8\"></span>operty is considered to be 20 <span class=\"_ _8\"></span>years. Internal development cos<span class=\"_ _1\"></span>ts are incurred as part o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s activities including new<span class=\"_ _1\"></span> processes, process improv<span class=\"_ _1\"></span>ements, identifying new<span class=\"_ _1\"></span> species and improving <span class=\"_ _8\"></span>the Group<span class=\"_ _8\"></span>\u2019s existing products. Resear<span class=\"_ _8\"></span>ch costs are expensed as incurred. Developmen<span class=\"_ _1\"></span>t costs are capitalised <span class=\"_ _8\"></span>when all of the criteria set out in IA<span class=\"_ _1\"></span>S 38 \u2018Intangible <span class=\"_ _8\"></span>Assets\u2019 (including criteria concerning technical <span class=\"_ _1\"></span>feasibility<span class=\"_ _8\"></span>, ability and inten<span class=\"_ _1\"></span>tion to use or<span class=\"_ _8\"></span> sell, ability to generate <span class=\"_ _8\"></span>future economic benefits, ability <span class=\"_ _8\"></span>to complete the development and ability<span class=\"_ _8\"></span> to reliably measur<span class=\"_ _1\"></span>e the expenditur<span class=\"_ _1\"></span>e<span class=\"_ _8\"></span>) have been met. <span class=\"_ _8\"></span>These internal development costs ar<span class=\"_ _8\"></span>e amortised on a straight line basis over<span class=\"_ _1\"></span> their<span class=\"_ _8\"></span> useful economic life, between eight and 20 <span class=\"_ _1\"></span>years.<span class=\"_ _264\"> </span>Proper<span class=\"_ _9\"></span>ty<span class=\"_ _8\"></span>, plant and equipment<span class=\"_ _264\"> </span>Property<span class=\"_ _8\"></span>, plant and equipment are stated a<span class=\"_ _1\"></span>t cost less accumulated depreciation and an<span class=\"_ _1\"></span>y impairmen<span class=\"_ _1\"></span>t charged. Cost includes the original purchase price o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the asset as well as costs of<span class=\"_ _8\"></span> bringing the asset to <span class=\"_ _1\"></span>the w<span class=\"_ _1\"></span>orking condition and location of<span class=\"_ _1\"></span> its intended use. <span class=\"_ _8\"></span>The capitalisation of costs is suspended during extended periods in <span class=\"_ _1\"></span>which it suspends active development o<span class=\"_ _1\"></span>f a qualifying asset. Depr<span class=\"_ _8\"></span>eciation is provided at rates calculated <span class=\"_ _1\"></span>to write o<span class=\"_ _1\"></span>ff <span class=\"_ _8\"></span>the cost less estimated residual value of<span class=\"_ _8\"></span> each asset, except freehold land, o<span class=\"_ _8\"></span>ver its expected useful life on a s<span class=\"_ _1\"></span>traight line basis, as f<span class=\"_ _8\"></span>ollows:<span class=\"_ _264\"> </span>Plant and machinery <span class=\"_ _89\"> </span> <span class=\"_ _22\"></span>These assets comprise pilot plants and production <span class=\"_ _8\"></span>facilities. These f<span class=\"_ _1\"></span>acilities are deprecia<span class=\"_ _1\"></span>ted from the da<span class=\"_ _1\"></span>te they<span class=\"_ _8\"></span> become available for<span class=\"_ _8\"></span> use over <span class=\"_ _1\"></span>their use<span class=\"_ _1\"></span>ful lives of<span class=\"_ _8\"></span> between five and  20 years<span class=\"_ _264\"> </span>Office equipment <span class=\"_ _17\"> </span> <span class=\"_ _d0\"> </span>Useful life of<span class=\"_ _8\"></span> between three and <span class=\"_ _1\"></span>five <span class=\"_ _1\"></span>years<span class=\"_ _264\"> </span>Leased land and buildings <span class=\"_ _12\"> </span>Land held under a <span class=\"_ _8\"></span>finance lease is depreciated over<span class=\"_ _1\"></span> the lif<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span> the lease<span class=\"_ _264\"> </span>Impairment of<span class=\"_ _1\"></span> non-financial assets<span class=\"_ _264\"> </span>The carrying amount of<span class=\"_ _1\"></span> non-current non-<span class=\"_ _1\"></span>financial assets of<span class=\"_ _8\"></span> the Group is compared to <span class=\"_ _8\"></span>the recoverable amount o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the assets whene<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span> events or<span class=\"_ _8\"></span> changes in circumstances indicate that <span class=\"_ _1\"></span>the net book <span class=\"_ _1\"></span>value may<span class=\"_ _8\"></span> not be recoverable, or<span class=\"_ _8\"></span> in the case of<span class=\"_ _1\"></span> goodwill, annually<span class=\"_ _8\"></span>. The reco<span class=\"_ _8\"></span>verable amount is the higher<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue in use and the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue less cost to sell. In assessing the <span class=\"_ _8\"></span>value in use, the expected future cash <span class=\"_ _8\"></span>flows from <span class=\"_ _1\"></span>the assets are determined b<span class=\"_ _1\"></span>y applying a discoun<span class=\"_ _1\"></span>t rate <span class=\"_ _1\"></span>to the anticipated pr<span class=\"_ _1\"></span>e-tax futur<span class=\"_ _1\"></span>e cash flow<span class=\"_ _1\"></span>s. <span class=\"_ _1\"></span>An impairment charge is recognised in <span class=\"_ _8\"></span>the consolidated statement of<span class=\"_ _1\"></span> comprehensive income <span class=\"_ _8\"></span>to the extent that <span class=\"_ _1\"></span>the carrying amount exceeds <span class=\"_ _8\"></span>the assets\u2019 recov<span class=\"_ _8\"></span>erable amount. The re<span class=\"_ _1\"></span>vised carrying amounts are amortised or<span class=\"_ _1\"></span> depreciated in line <span class=\"_ _8\"></span>with Group accounting policies. A<span class=\"_ _8\"></span> previously r<span class=\"_ _1\"></span>ecognised impairment loss, other<span class=\"_ _1\"></span> than on goodwill, is re<span class=\"_ _1\"></span>versed if<span class=\"_ _8\"></span> the recover<span class=\"_ _1\"></span>able amount increases as a result o<span class=\"_ _1\"></span>f a r<span class=\"_ _8\"></span>eversal of the conditions that originally<span class=\"_ _8\"></span> resulted in the impairment. <span class=\"_ _8\"></span>This reversal is recognised in the consolida<span class=\"_ _1\"></span>ted statement of<span class=\"_ _8\"></span> comprehensive income and is limited <span class=\"_ _8\"></span>to the carrying amount that <span class=\"_ _1\"></span>would have been de<span class=\"_ _1\"></span>termined, net of<span class=\"_ _8\"></span> depreciation, had no impairment loss been recognised in prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ears. <span class=\"_ _1\"></span>Assets are gr<span class=\"_ _1\"></span>ouped at the lo<span class=\"_ _1\"></span>west lev<span class=\"_ _1\"></span>els f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>which there are separately<span class=\"_ _1\"></span> identifiable cash flo<span class=\"_ _1\"></span>ws (<span class=\"_ _4\"></span>cash generating units<span class=\"_ _8\"></span>) for purposes o<span class=\"_ _1\"></span>f assessing impairment. Leases<span class=\"_ _264\"> </span>T<span class=\"_ _4\"></span>o the extent <span class=\"_ _1\"></span>that a right-of<span class=\"_ _8\"></span>-control exists ov<span class=\"_ _1\"></span>er an asset subject <span class=\"_ _8\"></span>to a lease, a right-of-use asset, r<span class=\"_ _1\"></span>epresenting <span class=\"_ _1\"></span>the Group<span class=\"_ _8\"></span>\u2019s righ<span class=\"_ _1\"></span>t to use <span class=\"_ _1\"></span>the underlying leased asset, and a lease liability<span class=\"_ _8\"></span>, representing <span class=\"_ _8\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s obligation to mak<span class=\"_ _8\"></span>e lease payments, are r<span class=\"_ _1\"></span>ecognised in the consolidated sta<span class=\"_ _1\"></span>tement of<span class=\"_ _8\"></span> financial position at the commencement of<span class=\"_ _8\"></span> the lease. The right-of<span class=\"_ _8\"></span>-use asset is measured initially at cost and includes <span class=\"_ _8\"></span>the amount of initial measurement o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the lease liability<span class=\"_ _1\"></span>, any<span class=\"_ _1\"></span> initial direct costs incurred, including adv<span class=\"_ _1\"></span>ance lease payments, and an estimate o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the dismantling, removal and restora<span class=\"_ _1\"></span>tion costs required in <span class=\"_ _8\"></span>terms of the lease. Depr<span class=\"_ _1\"></span>eciation is charged <span class=\"_ _1\"></span>to the consolidated income s<span class=\"_ _1\"></span>tatement so as to depreciate <span class=\"_ _1\"></span>the right-of<span class=\"_ _8\"></span>-use asset from the commencement da<span class=\"_ _1\"></span>te to <span class=\"_ _1\"></span>the earlier o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the end of the useful lif<span class=\"_ _8\"></span>e of the right-of<span class=\"_ _8\"></span>-use asset or the end of<span class=\"_ _8\"></span> the lease term. <span class=\"_ _8\"></span>The lease term shall include the period of<span class=\"_ _8\"></span> an extension option where it is reasonably<span class=\"_ _1\"></span> certain that <span class=\"_ _8\"></span>the option will be exercised. <span class=\"_ _8\"></span>Where the lease contains a pur<span class=\"_ _1\"></span>chase option the asse<span class=\"_ _1\"></span>t is written off<span class=\"_ _1\"></span> over<span class=\"_ _8\"></span> the useful life of<span class=\"_ _8\"></span> the asset when it is reasonably<span class=\"_ _8\"></span> certain that the pur<span class=\"_ _1\"></span>chase option will be e<span class=\"_ _1\"></span>xercised. The lease liability is measur<span class=\"_ _1\"></span>ed at the pr<span class=\"_ _1\"></span>esent <span class=\"_ _1\"></span>value of<span class=\"_ _8\"></span> the future lease payments, including <span class=\"_ _8\"></span>variable lease payments that depend on an index and the ex<span class=\"_ _8\"></span>ercise price of purchase op<span class=\"_ _1\"></span>tions wher<span class=\"_ _1\"></span>e it is reasonably<span class=\"_ _1\"></span> certain that <span class=\"_ _8\"></span>the option will be exercised, discoun<span class=\"_ _1\"></span>ted using the inter<span class=\"_ _1\"></span>est rate implicit in <span class=\"_ _8\"></span>the lease, if readily<span class=\"_ _1\"></span> determinable. If <span class=\"_ _8\"></span>the implicit interest rate cannot be readily<span class=\"_ _8\"></span> determined, the lessee\u2019<span class=\"_ _8\"></span>s incremental borrowing r<span class=\"_ _1\"></span>ate is used. Finance charges ar<span class=\"_ _1\"></span>e recognised in the consolidated statement of<span class=\"_ _8\"></span> comprehensive income over<span class=\"_ _8\"></span> the period of <span class=\"_ _8\"></span>the lease. Lease expenses f<span class=\"_ _8\"></span>or leases with a duration o<span class=\"_ _1\"></span>f one <span class=\"_ _8\"></span>year or<span class=\"_ _1\"></span> less and low-value assets ar<span class=\"_ _1\"></span>e not recognised in <span class=\"_ _8\"></span>the consolidated statement of<span class=\"_ _8\"></span> financial position, and are charged <span class=\"_ _1\"></span>to the consolidated income sta<span class=\"_ _1\"></span>tement when incurr<span class=\"_ _1\"></span>ed. Low-value asse<span class=\"_ _1\"></span>ts are determined based on quantitativ<span class=\"_ _1\"></span>e criteria.<span class=\"_ _264\"> </span>The Group has used the <span class=\"_ _8\"></span>following practical expedients permitted by<span class=\"_ _8\"></span> the standard:<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">The use of<span class=\"_ _1\"></span> a single discount rate <span class=\"_ _1\"></span>to a portfolio of<span class=\"_ _8\"></span> leases with reasonably<span class=\"_ _1\"></span> similar char<span class=\"_ _1\"></span>acteristics<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Reliance on previous assessmen<span class=\"_ _1\"></span>ts on whether<span class=\"_ _8\"></span> leases are onerous<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2 ws2\">The use of hindsight in determining <span class=\"_ _8\"></span>the lease term where <span class=\"_ _8\"></span>the contract contains options to extend or<span class=\"_ _8\"></span> terminate the lease.<span class=\"_ _264\"> </span></span>Invent<span class=\"_ _9\"></span>o<span class=\"_ _9\"></span>rie<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span>Raw materials, <span class=\"_ _8\"></span>which consist of unprocessed <span class=\"_ _8\"></span>timber and chemicals used in manufacturing operations, are <span class=\"_ _8\"></span>valued at the lower<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> cost and net realisable <span class=\"_ _8\"></span>value. The basis on <span class=\"_ _8\"></span>which cost is derived is a first-in, first-out basis.<span class=\"_ _264\"> </span>Finished goods, comprising processed timber<span class=\"_ _4\"></span>, are stated at <span class=\"_ _8\"></span>the lower of<span class=\"_ _8\"></span> weighted aver<span class=\"_ _1\"></span>age cost of<span class=\"_ _1\"></span> production or<span class=\"_ _1\"></span> net realisable <span class=\"_ _8\"></span>value. Costs include direct materials, direct labour<span class=\"_ _1\"></span> costs and production ov<span class=\"_ _1\"></span>erheads (<span class=\"_ _8\"></span>excluding <span class=\"_ _8\"></span>the depreciation<span class=\"_ _8\"></span>/deple<span class=\"_ _1\"></span>tion of<span class=\"_ _1\"></span> relev<span class=\"_ _1\"></span>ant property<span class=\"_ _8\"></span> and plant and equipment) absorbed at an appr<span class=\"_ _1\"></span>opriate level o<span class=\"_ _1\"></span>f capacity<span class=\"_ _8\"></span> utilisation. Net realisable <span class=\"_ _8\"></span>value represents the es<span class=\"_ _1\"></span>timated selling price less all expected costs <span class=\"_ _1\"></span>to completion and costs <span class=\"_ _1\"></span>to be incurred in selling and distribution.<span class=\"_ _264\"> </span>Fa<span class=\"_ _1\"></span>ir value measurement<span class=\"_ _264\"> </span>Assets and liabilities that ar<span class=\"_ _8\"></span>e measured at fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue, or <span class=\"_ _8\"></span>where the fair<span class=\"_ _8\"></span> value of<span class=\"_ _8\"></span> financial instruments has been disclosed in notes to <span class=\"_ _8\"></span>the financial statements, are based on <span class=\"_ _1\"></span>the follo<span class=\"_ _1\"></span>wing fair<span class=\"_ _8\"></span> value measurement hier<span class=\"_ _8\"></span>archy:<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">level 1 \u2013 quoted prices (<span class=\"_ _4\"></span>unadjusted) in active markets <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> identical assets or<span class=\"_ _1\"></span> liabilities;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">level 2 \u2013 inputs other<span class=\"_ _8\"></span> than quoted prices included within lev<span class=\"_ _8\"></span>el 1 that are observable f<span class=\"_ _8\"></span>or the asset or<span class=\"_ _1\"></span> liability<span class=\"_ _8\"></span>, either </span>directly<span class=\"_ _1\"></span> (<span class=\"_ _8\"></span>that is, as prices<span class=\"_ _1\"></span>) or indir<span class=\"_ _1\"></span>ectly (<span class=\"_ _8\"></span>that is, derived fr<span class=\"_ _1\"></span>om prices<span class=\"_ _8\"></span>); and<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">level 3 \u2013 inputs <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the asset or<span class=\"_ _8\"></span> liability that ar<span class=\"_ _1\"></span>e not based on observable mark<span class=\"_ _1\"></span>et data (<span class=\"_ _8\"></span>that is, unobservable inputs<span class=\"_ _8\"></span>).<span class=\"_ _264\"> </span></span>Specific v<span class=\"_ _1\"></span>aluation methodologies used to <span class=\"_ _8\"></span>value financial instruments include other<span class=\"_ _8\"></span> techniques, including discounted cash flow<span class=\"_ _8\"></span> analysis, are used to determine <span class=\"_ _1\"></span>the fair<span class=\"_ _8\"></span> values of<span class=\"_ _8\"></span> other financial instruments.<span class=\"_ _264\"> </span>Financial assets<span class=\"_ _264\"> </span>Financial assets and financial liabilities ar<span class=\"_ _1\"></span>e recognised in the Gr<span class=\"_ _8\"></span>oup\u2019<span class=\"_ _8\"></span>s consolidated statement of<span class=\"_ _1\"></span> financial position <span class=\"_ _8\"></span>when the Group becomes party<span class=\"_ _1\"></span> to <span class=\"_ _1\"></span>the contractual pr<span class=\"_ _1\"></span>ovisions of<span class=\"_ _8\"></span> the instrument.<span class=\"_ _264\"> </span>Financial assets are initially<span class=\"_ _8\"></span> measured at fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue and in the case of<span class=\"_ _8\"></span> investments not at <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue thr<span class=\"_ _1\"></span>ough profit or<span class=\"_ _8\"></span> loss, fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue plus directly<span class=\"_ _1\"></span> attributable tr<span class=\"_ _1\"></span>ansaction costs. Except <span class=\"_ _8\"></span>where a reliable fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue cannot be obtained, unlisted shar<span class=\"_ _1\"></span>es held by<span class=\"_ _8\"></span> the Group are classified as f<span class=\"_ _1\"></span>air <span class=\"_ _8\"></span>value through other<span class=\"_ _8\"></span> comprehensive income and are stated at <span class=\"_ _1\"></span>fair <span class=\"_ _8\"></span>value. Gains and losses arising from changes in <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue are recognised dir<span class=\"_ _1\"></span>ectly in o<span class=\"_ _1\"></span>ther compr<span class=\"_ _1\"></span>ehensive income, <span class=\"_ _1\"></span>with dividends recognised in profit or<span class=\"_ _8\"></span> loss. Where it is not possible to obtain a r<span class=\"_ _1\"></span>eliable fair<span class=\"_ _8\"></span> value, these in<span class=\"_ _1\"></span>vestments ar<span class=\"_ _1\"></span>e held at cost less pro<span class=\"_ _1\"></span>vision f<span class=\"_ _1\"></span>or impairment.<span class=\"_ _264\"> </span>Loans and receivables, <span class=\"_ _8\"></span>which comprise non-derivative financial assets <span class=\"_ _8\"></span>with fixed and determinable payments <span class=\"_ _1\"></span>that are not quoted on an active mark<span class=\"_ _8\"></span>et, are initially recognised at <span class=\"_ _8\"></span>fair v<span class=\"_ _1\"></span>alue plus tr<span class=\"_ _1\"></span>ansaction costs that ar<span class=\"_ _1\"></span>e directly<span class=\"_ _8\"></span> attributable to their<span class=\"_ _1\"></span> acquisition or issue, and ar<span class=\"_ _1\"></span>e subsequently<span class=\"_ _1\"></span> carried at amortised cost using the e<span class=\"_ _1\"></span>ffective in<span class=\"_ _1\"></span>terest ra<span class=\"_ _1\"></span>te method, less provision <span class=\"_ _1\"></span>for<span class=\"_ _8\"></span> impairment.<span class=\"_ _264\"> </span>T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span>T<span class=\"_ _4\"></span>rade receivables ar<span class=\"_ _1\"></span>e initially r<span class=\"_ _8\"></span>ecognised at fair <span class=\"_ _8\"></span>value and are subsequently measur<span class=\"_ _1\"></span>ed at amortised cost using the effective in<span class=\"_ _1\"></span>terest ra<span class=\"_ _1\"></span>te method, less allowance <span class=\"_ _8\"></span>for impairments. <span class=\"_ _8\"></span>The Group has elected to apply <span class=\"_ _8\"></span>the IFRS 9 practical expedient option <span class=\"_ _1\"></span>to measure <span class=\"_ _1\"></span>the v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> its trade r<span class=\"_ _8\"></span>eceivables at transaction price, as <span class=\"_ _1\"></span>they<span class=\"_ _1\"></span> do not contain a significant financing element. <span class=\"_ _1\"></span>The Group applies IFRS 9\u2019<span class=\"_ _8\"></span>s \u2018simplified\u2019 approach <span class=\"_ _1\"></span>that requires companies <span class=\"_ _8\"></span>to recognise the lifetime expected losses on its tr<span class=\"_ _1\"></span>ade receivables. <span class=\"_ _8\"></span>At the date of<span class=\"_ _8\"></span> initial recognition, the credit losses expected <span class=\"_ _1\"></span>to arise over<span class=\"_ _8\"></span> the lifetime of<span class=\"_ _8\"></span> a trade receiv<span class=\"_ _1\"></span>able are recognised as an impairment and ar<span class=\"_ _8\"></span>e adjusted, over <span class=\"_ _1\"></span>the lifetime o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the receivable, to reflect objective e<span class=\"_ _1\"></span>vidence reflecting <span class=\"_ _8\"></span>whether the Group <span class=\"_ _8\"></span>will not be able to collect its debts. Cash and cash equivalents<span class=\"_ _264\"> </span>Cash and cash equivalents in <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _8\"></span> financial position comprise cash at bank and in hand and short-term deposits, including liquidity <span class=\"_ _1\"></span>funds, with an original maturity<span class=\"_ _8\"></span> of <span class=\"_ _1\"></span>three months or<span class=\"_ _1\"></span> less. For<span class=\"_ _8\"></span> the purpose of <span class=\"_ _8\"></span>the statement of<span class=\"_ _8\"></span> consolidated cash flow<span class=\"_ _8\"></span>, cash and cash equivalents consist of cash and cash equiv<span class=\"_ _1\"></span>alents as defined abov<span class=\"_ _1\"></span>e, net of<span class=\"_ _1\"></span> outstanding bank ov<span class=\"_ _1\"></span>erdrafts. In <span class=\"_ _8\"></span>the prior year<span class=\"_ _4\"></span>, Cash and cash equivalents included cash pledged to <span class=\"_ _8\"></span>ABN Amr<span class=\"_ _1\"></span>o as collateral f<span class=\"_ _8\"></span>or the $20 million Letter<span class=\"_ _8\"></span> of Credit pr<span class=\"_ _1\"></span>ovided to FHB<span class=\"_ _8\"></span>. See note 31.<span class=\"_ _264\"> </span>Financial liabili<span class=\"_ _1\"></span>ties Other financial liabilities<span class=\"_ _264\"> </span>T<span class=\"_ _4\"></span>rade payables and other<span class=\"_ _8\"></span> financial liabilities are initially r<span class=\"_ _8\"></span>ecognised at fair <span class=\"_ _8\"></span>value and subsequently carried at amortised cost using the eff<span class=\"_ _8\"></span>ective interest method.<span class=\"_ _264\"> </span>Loans and other<span class=\"_ _1\"></span> borrowings ar<span class=\"_ _1\"></span>e initially r<span class=\"_ _1\"></span>ecognised at the <span class=\"_ _8\"></span>fair v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> amounts receiv<span class=\"_ _1\"></span>ed net of<span class=\"_ _1\"></span> tr<span class=\"_ _1\"></span>ansaction costs and subsequently measur<span class=\"_ _8\"></span>ed at amortised cost using the effective in<span class=\"_ _1\"></span>terest method. Borrowings ar<span class=\"_ _1\"></span>e remov<span class=\"_ _1\"></span>ed from <span class=\"_ _8\"></span>the balance sheet when the obligation specified in <span class=\"_ _1\"></span>the contract is dischar<span class=\"_ _1\"></span>ged, cancelled or expir<span class=\"_ _1\"></span>ed. <span class=\"_ _1\"></span>The difference be<span class=\"_ _1\"></span>tween the carrying amoun<span class=\"_ _1\"></span>t of<span class=\"_ _1\"></span> a financial liability<span class=\"_ _8\"></span> that has been extinguished or <span class=\"_ _1\"></span>transferr<span class=\"_ _8\"></span>ed to another party<span class=\"_ _8\"></span> and the consideration paid, including any<span class=\"_ _8\"></span> non cash assets transferr<span class=\"_ _1\"></span>ed or liabilities assumed, is recognised in pro<span class=\"_ _1\"></span>fit or loss as other<span class=\"_ _8\"></span> income or finance costs.<span class=\"_ _264\"> </span>Financial guarantee contracts<span class=\"_ _264\"> </span>Financial guarantee contr<span class=\"_ _1\"></span>acts are recognised as a <span class=\"_ _1\"></span>financial liability a<span class=\"_ _1\"></span>t the <span class=\"_ _1\"></span>time the guar<span class=\"_ _1\"></span>antee is issued.<span class=\"_ _264\"> </span>The liability is initially<span class=\"_ _8\"></span> measured at fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue, which is de<span class=\"_ _1\"></span>termined based on the presen<span class=\"_ _1\"></span>t v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> the diff<span class=\"_ _1\"></span>erence in cash flows between <span class=\"_ _8\"></span>the contractual payments required under<span class=\"_ _8\"></span> the FHB borrowing (<span class=\"_ _8\"></span>provided <span class=\"_ _8\"></span>to the Company\u2019s join<span class=\"_ _1\"></span>t v<span class=\"_ _1\"></span>enture \u2013 <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _8\"></span>) and the payments <span class=\"_ _8\"></span>that are estimated to be requir<span class=\"_ _8\"></span>ed without the guarantee being pr<span class=\"_ _1\"></span>ovided by<span class=\"_ _8\"></span> Accsys <span class=\"_ _8\"></span>to FHB. <span class=\"_ _8\"></span>T<span class=\"_ _8\"></span>o calculate the <span class=\"_ _8\"></span>fair v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> the guaran<span class=\"_ _1\"></span>tee, the pr<span class=\"_ _1\"></span>esent v<span class=\"_ _1\"></span>alue calculation is then <span class=\"_ _8\"></span>weighted by <span class=\"_ _8\"></span>the probability of<span class=\"_ _8\"></span> the guarantee being called by<span class=\"_ _8\"></span> FHB. Where guarantees in r<span class=\"_ _1\"></span>elation to loans or<span class=\"_ _8\"></span> other payables o<span class=\"_ _1\"></span>f associates ar<span class=\"_ _8\"></span>e provided for<span class=\"_ _8\"></span> no compensation, the fair<span class=\"_ _8\"></span> values are accounted <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> as contributions and recognised as part of<span class=\"_ _8\"></span> the cost of<span class=\"_ _1\"></span> the inv<span class=\"_ _8\"></span>estment.<span class=\"_ _264\"> </span>Share capit<span class=\"_ _9\"></span>al<span class=\"_ _264\"> </span>Financial instruments issued by<span class=\"_ _8\"></span> the Group are <span class=\"_ _1\"></span>treated as equity<span class=\"_ _8\"></span> only to the e<span class=\"_ _1\"></span>xtent that <span class=\"_ _8\"></span>they do not meet <span class=\"_ _8\"></span>the definition of<span class=\"_ _1\"></span> a financial liability<span class=\"_ _8\"></span>. <span class=\"_ _1\"></span>The Group<span class=\"_ _8\"></span>\u2019s shar<span class=\"_ _1\"></span>es are classified as equity<span class=\"_ _8\"></span> instruments.<span class=\"_ _264\"> </span>Segmental Repor<span class=\"_ _9\"></span>ting<span class=\"_ _264\"> </span>Operating segments ar<span class=\"_ _1\"></span>e reported in a manner<span class=\"_ _1\"></span> consistent with <span class=\"_ _8\"></span>the internal reporting provided <span class=\"_ _1\"></span>to the Chief<span class=\"_ _8\"></span> Executive Officer<span class=\"_ _4\"></span>. The Chief Ex<span class=\"_ _8\"></span>ecutive Officer is responsible f<span class=\"_ _8\"></span>or allocating resources and assessing perf<span class=\"_ _1\"></span>ormance of<span class=\"_ _1\"></span> the oper<span class=\"_ _1\"></span>ating segments and has been identified as steering <span class=\"_ _1\"></span>the committee that mak<span class=\"_ _8\"></span>es strategic decisions.<span class=\"_ _264\"> </span>Alt<span class=\"_ _9\"></span>ern<span class=\"_ _9\"></span>ative Per<span class=\"_ _9\"></span>fo<span class=\"_ _9\"></span>rma<span class=\"_ _9\"></span>nce Me<span class=\"_ _9\"></span>asu<span class=\"_ _9\"></span>re<span class=\"_ _9\"></span>s The Group presents certain measur<span class=\"_ _8\"></span>es of financial perf<span class=\"_ _1\"></span>ormance, position or cash <span class=\"_ _1\"></span>flows in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Annual Report and financial statements <span class=\"_ _1\"></span>that are not defined or<span class=\"_ _8\"></span> specified according to IFRS (International <span class=\"_ _1\"></span>financial reporting standards<span class=\"_ _4\"></span>). These measures, ref<span class=\"_ _8\"></span>erred to as <span class=\"_ _1\"></span>Alternative P<span class=\"_ _1\"></span>erformance Measures (<span class=\"_ _8\"></span>APMs<span class=\"_ _8\"></span>), are prepared on a consisten<span class=\"_ _1\"></span>t basis for<span class=\"_ _8\"></span> all periods presented in <span class=\"_ _1\"></span>this report. The most significant <span class=\"_ _8\"></span>APMs are: Net d<span class=\"_ _9\"></span>eb<span class=\"_ _9\"></span>t A<span class=\"_ _1\"></span> measure comprising short term and long-term borr<span class=\"_ _8\"></span>owings (including lease obligations<span class=\"_ _8\"></span>) less cash and cash equivalents. Net debt pr<span class=\"_ _8\"></span>ovides a measure of <span class=\"_ _8\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s net indebtedness or<span class=\"_ _8\"></span> overall leverage. Underlying E<span class=\"_ _1\"></span>BITD<span class=\"_ _8\"></span>A Operating pro<span class=\"_ _1\"></span>fit/(loss<span class=\"_ _4\"></span>) before Exceptional items and other<span class=\"_ _8\"></span> adjustments, depreciation and amortisation and includes the Group<span class=\"_ _8\"></span>\u2019s a<span class=\"_ _1\"></span>ttributable share of<span class=\"_ _8\"></span> our USA<span class=\"_ _1\"></span> joint v<span class=\"_ _1\"></span>enture<span class=\"_ _8\"></span>\u2019s underlying EBITD<span class=\"_ _1\"></span>A. Underlying EBITDA<span class=\"_ _8\"></span> provides a measure of<span class=\"_ _8\"></span> the cash-generating ability<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> the business <span class=\"_ _8\"></span>that is comparable from <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> to <span class=\"_ _8\"></span>year<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span>Underlying E<span class=\"_ _1\"></span>BIT Operating pro<span class=\"_ _1\"></span>fit/(loss<span class=\"_ _4\"></span>) before Exceptional items and other<span class=\"_ _8\"></span> adjustments and includes the Group<span class=\"_ _8\"></span>\u2019<span class=\"_ _1\"></span>s attributable share of<span class=\"_ _1\"></span> our USA<span class=\"_ _8\"></span> joint ven<span class=\"_ _1\"></span>ture<span class=\"_ _8\"></span>\u2019s underlying EBIT<span class=\"_ _4\"></span>. Underlying EBIT provides a measur<span class=\"_ _8\"></span>e of the oper<span class=\"_ _1\"></span>ating performance <span class=\"_ _1\"></span>that is comparable from year<span class=\"_ _8\"></span> to year<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span><div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls2 ws2 gs1b2\">Adj<span class=\"_ _9\"></span>us<span class=\"_ _9\"></span>te<span class=\"_ _9\"></span>d EB<span class=\"_ _9\"></span>ITDA </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1b3\">Underlying EBITDA<span class=\"_ _8\"></span> plus the Group<span class=\"_ _8\"></span>\u2019s attributable shar<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span> our US<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> joint v<span class=\"_ _8\"></span>enture\u2019<span class=\"_ _8\"></span>s underlying EBITDA. Adjus<span class=\"_ _1\"></span>ted EBITDA<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1b4\">provides a measur<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span> the cash-genera<span class=\"_ _1\"></span>ting ability o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the business that is comparable fr<span class=\"_ _1\"></span>om y<span class=\"_ _1\"></span>ear <span class=\"_ _1\"></span>to y<span class=\"_ _1\"></span>ear<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls2 ws2 gs1b5\">Adj<span class=\"_ _9\"></span>us<span class=\"_ _9\"></span>te<span class=\"_ _9\"></span>d EB<span class=\"_ _9\"></span>IT </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1b6\">Underlying EBIT plus <span class=\"_ _8\"></span>the Group<span class=\"_ _8\"></span>\u2019s attributable share of<span class=\"_ _8\"></span> our USA<span class=\"_ _8\"></span> joint venture<span class=\"_ _8\"></span>\u2019s underlying EBIT<span class=\"_ _4\"></span>. Adjusted EBIT<span class=\"_ _8\"></span> provides </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1b7\">a measure of<span class=\"_ _8\"></span> the operating performance <span class=\"_ _1\"></span>that is comparable <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> to <span class=\"_ _8\"></span>year<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 lsfe ws2d gs1b8\">Net Debt<span class=\"_ _8\"></span>/Underlying E<span class=\"_ _1\"></span>BITD<span class=\"_ _8\"></span>A<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1b9\">Net debt divided by<span class=\"_ _8\"></span> trailing 12<span class=\"_ _1\"></span>-month underlying EBITDA. <span class=\"_ _8\"></span>A measur<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span> the Group<span class=\"_ _4\"></span>\u2019s net indebtedness r<span class=\"_ _1\"></span>elative <span class=\"_ _1\"></span>to its </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1ba\">cash-generating ability<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls6d ws81 gs1bb\">Accoya Manufacturing margin<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1bc\">Accoya segmental underlying gr<span class=\"_ _1\"></span>oss profit ex<span class=\"_ _8\"></span>cluding Accoya underlying licence r<span class=\"_ _1\"></span>evenue and mark<span class=\"_ _8\"></span>eting services </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1bd\">expressed as a percen<span class=\"_ _1\"></span>tage over<span class=\"_ _8\"></span> Accoya segmen<span class=\"_ _1\"></span>tal total r<span class=\"_ _1\"></span>evenue ex<span class=\"_ _8\"></span>cluding Accoya underlying licence r<span class=\"_ _1\"></span>evenue and </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1be\">marketing services. <span class=\"_ _8\"></span>Accoya Manufacturing margin pr<span class=\"_ _1\"></span>ovides a measure o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the profitability of<span class=\"_ _8\"></span> the <span class=\"_ _1\"></span>Accoya opera<span class=\"_ _1\"></span>tions </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws3a gs1bf\">relative to rev<span class=\"_ _1\"></span>enue.<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 lsba wsce gs1c0\">Adjusted Cash<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1c1\">Cash &amp; cash equivalents less res<span class=\"_ _1\"></span>tricted cash. See note 29<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 lsba wsce gs1c2\">Free<span class=\"_ _1\"></span> cashflow<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1c3\">Net cash fr<span class=\"_ _1\"></span>om operating activities less inv<span class=\"_ _1\"></span>estment in property<span class=\"_ _4\"></span>, plant and equipment. See note 29<span class=\"_ _8\"></span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "Bas<span class=\"_ _9\"></span>is of acc<span class=\"_ _9\"></span>ounti<span class=\"_ _9\"></span>ng<span class=\"_ _264\"> </span>The Group<span class=\"_ _8\"></span>\u2019s <span class=\"_ _8\"></span>financial statements have been prepared under<span class=\"_ _8\"></span> the historical cost convention (<span class=\"_ _4\"></span>except f<span class=\"_ _8\"></span>or certain financial instruments and equity<span class=\"_ _1\"></span> investments <span class=\"_ _8\"></span>which are measured at f<span class=\"_ _1\"></span>air <span class=\"_ _8\"></span>value<span class=\"_ _8\"></span>), in accordance with UK<span class=\"_ _8\"></span>-adopted international accounting standards and <span class=\"_ _8\"></span>with the requirements of<span class=\"_ _8\"></span> the Companies Act 2006 as applicable <span class=\"_ _8\"></span>to companies reporting under <span class=\"_ _1\"></span>those standards. In addition, <span class=\"_ _8\"></span>the financial statements are also prepar<span class=\"_ _1\"></span>ed in accordance <span class=\"_ _1\"></span>with international financial reporting standards adop<span class=\"_ _1\"></span>ted pursuant to R<span class=\"_ _1\"></span>egulation (EC) No 1606<span class=\"_ _8\"></span>/2002 as it applies in the European Union and the Dutch Financial Markets Supervision <span class=\"_ _8\"></span>Act.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "The Group<span class=\"_ _8\"></span>\u2019s <span class=\"_ _8\"></span>financial statements have been prepared under<span class=\"_ _8\"></span> the historical cost convention (<span class=\"_ _4\"></span>except f<span class=\"_ _8\"></span>or certain financial instruments and equity<span class=\"_ _1\"></span> investments <span class=\"_ _8\"></span>which are measured at f<span class=\"_ _1\"></span>air <span class=\"_ _8\"></span>value<span class=\"_ _8\"></span>), in accordance with UK<span class=\"_ _8\"></span>-adopted international accounting standards and <span class=\"_ _8\"></span>with the requirements of<span class=\"_ _8\"></span> the Companies Act 2006 as applicable <span class=\"_ _8\"></span>to companies reporting under <span class=\"_ _1\"></span>those standards. In addition, <span class=\"_ _8\"></span>the financial statements are also prepar<span class=\"_ _1\"></span>ed in accordance <span class=\"_ _1\"></span>with international financial reporting standards adop<span class=\"_ _1\"></span>ted pursuant to R<span class=\"_ _1\"></span>egulation (EC) No 1606<span class=\"_ _8\"></span>/2002 as it applies in the European Union and the Dutch Financial Markets Supervision <span class=\"_ _8\"></span>Act.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "Going Concern<span class=\"_ _264\"> </span>The consolidated financial statemen<span class=\"_ _1\"></span>ts are prepar<span class=\"_ _1\"></span>ed on a going concern basis, which assumes <span class=\"_ _8\"></span>that the Group will continue in operational existence <span class=\"_ _8\"></span>for the <span class=\"_ _8\"></span>foreseeable future, and at leas<span class=\"_ _1\"></span>t f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>the 12 months fr<span class=\"_ _1\"></span>om the date <span class=\"_ _8\"></span>these financial statements are appr<span class=\"_ _1\"></span>oved (<span class=\"_ _8\"></span>the \u2018<span class=\"_ _8\"></span>going concern period\u2019). As part of<span class=\"_ _8\"></span> the Group<span class=\"_ _8\"></span>\u2019s going concern re<span class=\"_ _1\"></span>view<span class=\"_ _8\"></span>, the Directors have assessed <span class=\"_ _1\"></span>the Group<span class=\"_ _8\"></span>\u2019s <span class=\"_ _8\"></span>trading forecas<span class=\"_ _1\"></span>ts, working capital and liquidity<span class=\"_ _8\"></span> requirements, and bank f<span class=\"_ _1\"></span>acility co<span class=\"_ _1\"></span>venant compliance for<span class=\"_ _8\"></span> the going concern period under a base case scenario and a sev<span class=\"_ _1\"></span>ere but plausible downside scenario<span class=\"_ _1\"></span>. The cash flow<span class=\"_ _8\"></span> forecasts used <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the going concern assessment r<span class=\"_ _1\"></span>epresent <span class=\"_ _8\"></span>the Directors\u2019 best estimate o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>trading performance and cost implications in <span class=\"_ _8\"></span>the market based on current agreements, mark<span class=\"_ _8\"></span>et experience and consumer demand expectations. <span class=\"_ _8\"></span>These forecasts indicate <span class=\"_ _1\"></span>that, in order<span class=\"_ _8\"></span> to continue as a going concern, the Group is dependent on achieving a certain level o<span class=\"_ _1\"></span>f perf<span class=\"_ _8\"></span>ormance relating to the pr<span class=\"_ _1\"></span>oduction and sale of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya, and <span class=\"_ _8\"></span>the management of its working capital. In both scenarios, the Dir<span class=\"_ _1\"></span>ectors have assumed no commitment <span class=\"_ _8\"></span>will be made to complete the construction and start-up of<span class=\"_ _1\"></span> the <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya UK plant in Hull unless the Board de<span class=\"_ _1\"></span>finitively<span class=\"_ _1\"></span> determines to pr<span class=\"_ _1\"></span>oceed with <span class=\"_ _8\"></span>the project and appropriate levels of<span class=\"_ _8\"></span> funding arrangements are obtained <span class=\"_ _8\"></span>to do so. In the base scenario, <span class=\"_ _1\"></span>financial support is included f<span class=\"_ _1\"></span>or ongoing care &amp; maintenance costs, <span class=\"_ _8\"></span>whilst in the downside scenario, it is assumed <span class=\"_ _1\"></span>that the Gr<span class=\"_ _1\"></span>oup discontinues its financial support in relation <span class=\"_ _1\"></span>to the <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya UK plant. The Directors<span class=\"_ _1\"></span>\u2019 have also consider<span class=\"_ _1\"></span>ed the possible quantum and <span class=\"_ _8\"></span>timing of funding r<span class=\"_ _1\"></span>equired to comple<span class=\"_ _1\"></span>te the plant currently<span class=\"_ _8\"></span> being commissioned by <span class=\"_ _1\"></span>Accoya US<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> LL<span class=\"_ _8\"></span>C, and for<span class=\"_ _8\"></span> the initial operational w<span class=\"_ _1\"></span>orking capital requirements o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the entity<span class=\"_ _8\"></span>. Notwithstanding that <span class=\"_ _8\"></span>the construction project benefits from certain contr<span class=\"_ _1\"></span>actual measures in place <span class=\"_ _1\"></span>with the lead engineering, construction and procuremen<span class=\"_ _1\"></span>t contractor<span class=\"_ _4\"></span>, Accsy<span class=\"_ _1\"></span>s has a contractual obligation <span class=\"_ _8\"></span>to fund its 60% share of Accoya USA<span class=\"_ _8\"></span> LL<span class=\"_ _8\"></span>C on a pro rata basis with its joint <span class=\"_ _8\"></span>venture partner (Eastman Chemicals Compan<span class=\"_ _1\"></span>y<span class=\"_ _8\"></span>).<span class=\"_ _264\"> </span>The Group is also dependent on <span class=\"_ _1\"></span>the Group<span class=\"_ _8\"></span>\u2019s <span class=\"_ _8\"></span>financial resources including its existing cash position, banking and finance facilities (<span class=\"_ _8\"></span>see note 29 f<span class=\"_ _1\"></span>or de<span class=\"_ _1\"></span>tails<span class=\"_ _8\"></span>).<span class=\"_ _264\"> </span>The Directors considered a se<span class=\"_ _1\"></span>vere but plausible downside scenario agains<span class=\"_ _1\"></span>t the base case <span class=\"_ _8\"></span>with reduced Accoy<span class=\"_ _1\"></span>a sales volumes and increased <span class=\"_ _1\"></span>funding into <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _1\"></span> LL<span class=\"_ _8\"></span>C and a reverse stress <span class=\"_ _8\"></span>test was performed <span class=\"_ _8\"></span>to determine the decrease in <span class=\"_ _8\"></span>Accoya sales volume <span class=\"_ _8\"></span>from the <span class=\"_ _1\"></span>Arnhem plant required <span class=\"_ _8\"></span>to breach banking covenants. <span class=\"_ _8\"></span>The Directors do not expect the assumptions in <span class=\"_ _8\"></span>the severe but plausible downside scenario or<span class=\"_ _1\"></span> the r<span class=\"_ _1\"></span>everse str<span class=\"_ _1\"></span>ess test scenario <span class=\"_ _8\"></span>to materialise, but should they<span class=\"_ _8\"></span> unfold, the Group has se<span class=\"_ _1\"></span>veral mitigating actions it can implemen<span class=\"_ _1\"></span>t to manage its going concern risk, such as deferring discr<span class=\"_ _1\"></span>etionary capital e<span class=\"_ _1\"></span>xpenditure and implementing <span class=\"_ _1\"></span>further cost r<span class=\"_ _1\"></span>eductions to maintain a sufficien<span class=\"_ _1\"></span>t level of<span class=\"_ _8\"></span> liquidity and covenant headr<span class=\"_ _8\"></span>oom during the going concern period. The combined impact of<span class=\"_ _8\"></span> the above downside scenarios and mitigations does not trigger<span class=\"_ _8\"></span> a minimum liquidity breach or<span class=\"_ _1\"></span> covenant br<span class=\"_ _8\"></span>each at any point in the going concern period. In the re<span class=\"_ _1\"></span>verse str<span class=\"_ _1\"></span>ess test, a decr<span class=\"_ _1\"></span>ease of<span class=\"_ _1\"></span> approxima<span class=\"_ _1\"></span>tely 10% on <span class=\"_ _8\"></span>Accoya sales v<span class=\"_ _1\"></span>olume fr<span class=\"_ _1\"></span>om the <span class=\"_ _8\"></span>Arnhem plant compared <span class=\"_ _1\"></span>to an equivalent prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ear period or<span class=\"_ _8\"></span> a decrease of appr<span class=\"_ _1\"></span>oximately<span class=\"_ _8\"></span> 20% compared to the equivalen<span class=\"_ _1\"></span>t base scenario period (both excluding North <span class=\"_ _8\"></span>American sales which move <span class=\"_ _8\"></span>to the Kingsport site once operational) w<span class=\"_ _1\"></span>as required <span class=\"_ _8\"></span>to reach the banking covenant br<span class=\"_ _1\"></span>each point.<span class=\"_ _264\"> </span>The Directors believe <span class=\"_ _8\"></span>that while some uncertainty alw<span class=\"_ _8\"></span>ays inherently r<span class=\"_ _1\"></span>emains in achieving the budge<span class=\"_ _1\"></span>t, in particular in relation <span class=\"_ _1\"></span>to market conditions outside o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s control, after<span class=\"_ _8\"></span> carefully considering all <span class=\"_ _1\"></span>the factors e<span class=\"_ _1\"></span>xplained in this statement, <span class=\"_ _1\"></span>there is sufficient liquidity<span class=\"_ _8\"></span> and covenant headroom such that <span class=\"_ _8\"></span>there is no material uncertainty <span class=\"_ _8\"></span>with respect to going concern and have prepar<span class=\"_ _8\"></span>ed the financial statements on <span class=\"_ _1\"></span>this basis. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 ls6c ws7f gs80\">Exc<span class=\"_ _1\"></span>eptional<span class=\"_ _8\"></span> Items<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs81\">Exceptional items ar<span class=\"_ _1\"></span>e events or<span class=\"_ _8\"></span> transactions that <span class=\"_ _1\"></span>fall outside <span class=\"_ _1\"></span>the ordinary<span class=\"_ _1\"></span> activities of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup and which b<span class=\"_ _1\"></span>y </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs82\">virtue of<span class=\"_ _1\"></span> their<span class=\"_ _1\"></span> size or<span class=\"_ _1\"></span> incidence, have been separ<span class=\"_ _1\"></span>ately disclosed in or<span class=\"_ _1\"></span>der <span class=\"_ _8\"></span>to improve a reader\u2019<span class=\"_ _8\"></span>s understanding of <span class=\"_ _8\"></span>the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs83\">financial statements. <span class=\"_ _8\"></span>These include items relating to the r<span class=\"_ _1\"></span>estructuring of<span class=\"_ _8\"></span> a significant part of the Gr<span class=\"_ _8\"></span>oup, impairment </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs84\">losses (<span class=\"_ _8\"></span>or <span class=\"_ _1\"></span>the rev<span class=\"_ _1\"></span>ersal of<span class=\"_ _1\"></span> previously<span class=\"_ _8\"></span> recorded exceptional impairments<span class=\"_ _4\"></span>), expenditure relating <span class=\"_ _1\"></span>to the integr<span class=\"_ _1\"></span>ation and </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs85\">implementation of<span class=\"_ _8\"></span> significant acquisitions and other one-off<span class=\"_ _1\"></span> events or<span class=\"_ _8\"></span> transactions, such as re-<span class=\"_ _1\"></span>financing of<span class=\"_ _1\"></span> Group </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs86\">borrowings. See note 5 <span class=\"_ _8\"></span>for details of<span class=\"_ _8\"></span> exceptional items.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs88\">Business combinations<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs89\">A<span class=\"_ _1\"></span> subsidiary is an entity<span class=\"_ _8\"></span> over <span class=\"_ _8\"></span>which the Group has control. Contr<span class=\"_ _1\"></span>ol is evident <span class=\"_ _1\"></span>where <span class=\"_ _1\"></span>the Group is exposed <span class=\"_ _1\"></span>to, or<span class=\"_ _1\"></span> has </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs8a\">rights to<span class=\"_ _1\"></span>, v<span class=\"_ _1\"></span>ariable returns <span class=\"_ _1\"></span>from its inv<span class=\"_ _1\"></span>olvement <span class=\"_ _1\"></span>with that en<span class=\"_ _1\"></span>tity and has <span class=\"_ _8\"></span>the ability to aff<span class=\"_ _1\"></span>ect those re<span class=\"_ _1\"></span>turns thr<span class=\"_ _1\"></span>ough its </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs8b\">power<span class=\"_ _1\"></span> over<span class=\"_ _8\"></span> that entity<span class=\"_ _8\"></span>. The consolidated <span class=\"_ _8\"></span>financial statements present the r<span class=\"_ _1\"></span>esults of<span class=\"_ _1\"></span> the Group including <span class=\"_ _8\"></span>the results of </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs8c\">Accsys <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>echnologies plc and its subsidiaries and joint venture. <span class=\"_ _8\"></span>All Intra-group <span class=\"_ _1\"></span>transactions and balances are eliminated </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2d gs8d\">in full.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs8e\">The consolidated financial statemen<span class=\"_ _1\"></span>ts incorporate <span class=\"_ _1\"></span>the results of<span class=\"_ _8\"></span> business combinations using the acquisition method. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs8f\">In the consolidated sta<span class=\"_ _1\"></span>tement of<span class=\"_ _1\"></span> financial position, <span class=\"_ _1\"></span>the acquirer\u2019<span class=\"_ _8\"></span>s identifiable assets, liabilities, and contingent liabilities </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs90\">are initially<span class=\"_ _1\"></span> recognised at <span class=\"_ _1\"></span>their <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alues at the acquisition da<span class=\"_ _1\"></span>te. <span class=\"_ _1\"></span>The results of<span class=\"_ _8\"></span> operations acquired or disposed ar<span class=\"_ _1\"></span>e </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs91\">included in the consolidated sta<span class=\"_ _1\"></span>tement of<span class=\"_ _1\"></span> comprehensive income <span class=\"_ _8\"></span>from the effectiv<span class=\"_ _1\"></span>e date of<span class=\"_ _1\"></span> acquiring control or<span class=\"_ _8\"></span> up to </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs92\">the effective da<span class=\"_ _1\"></span>te of<span class=\"_ _1\"></span> disposal.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs93\">As allowed under<span class=\"_ _1\"></span> IFRS 1, some business combinations effected prior<span class=\"_ _8\"></span> to transition <span class=\"_ _8\"></span>to IFRS, were accounted <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> using the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs94\">merger<span class=\"_ _1\"></span> method of<span class=\"_ _1\"></span> accounting. Under<span class=\"_ _1\"></span> this method, assets and liabilities ar<span class=\"_ _8\"></span>e included in the consolidation at their<span class=\"_ _1\"></span> book </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs95\">values, not <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alues, and any<span class=\"_ _1\"></span> differences be<span class=\"_ _1\"></span>tween the cos<span class=\"_ _1\"></span>t of<span class=\"_ _1\"></span> investment and ne<span class=\"_ _1\"></span>t assets acquired <span class=\"_ _1\"></span>were <span class=\"_ _8\"></span>taken to the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs96\">merger<span class=\"_ _1\"></span> reserve. <span class=\"_ _8\"></span>The majority of<span class=\"_ _1\"></span> the mer<span class=\"_ _1\"></span>ger r<span class=\"_ _1\"></span>eserve arose <span class=\"_ _1\"></span>from a corpora<span class=\"_ _1\"></span>te restructuring in <span class=\"_ _1\"></span>the y<span class=\"_ _1\"></span>ear ended 31 Mar<span class=\"_ _1\"></span>ch </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs97\">2006 which intr<span class=\"_ _1\"></span>oduced <span class=\"_ _1\"></span>Accsys <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>echnologies PLC as <span class=\"_ _8\"></span>the new holding Company<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs98\">Non-controlling inter<span class=\"_ _1\"></span>ests are measured, a<span class=\"_ _1\"></span>t initial recognition, as <span class=\"_ _1\"></span>the non-controlling proportion o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the fair <span class=\"_ _8\"></span>values of <span class=\"_ _1\"></span>the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs99\">assets and liabilities recognised at acquisition.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs9a\">After initial r<span class=\"_ _1\"></span>ecognition, non-controlling inter<span class=\"_ _1\"></span>ests are measured as <span class=\"_ _8\"></span>the aggregate of <span class=\"_ _8\"></span>the value at initial recognition </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs9b\">and their<span class=\"_ _1\"></span> subsequent proportionate shar<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span> profits and losses less an<span class=\"_ _1\"></span>y dis<span class=\"_ _1\"></span>tributions made. Changes in the Group<span class=\"_ _4\"></span>\u2019s </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs9c\">interests in subsidiaries <span class=\"_ _8\"></span>that do not result in a change in control are accounted <span class=\"_ _8\"></span>for as equity <span class=\"_ _8\"></span>transactions. Any<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs9d\">resulting differ<span class=\"_ _1\"></span>ence between <span class=\"_ _1\"></span>the amount by<span class=\"_ _8\"></span> which the non-controlling in<span class=\"_ _1\"></span>terests ar<span class=\"_ _1\"></span>e adjusted and the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs9e\">consideration pay<span class=\"_ _1\"></span>able or r<span class=\"_ _1\"></span>eceivable is recognised dir<span class=\"_ _1\"></span>ectly in equity<span class=\"_ _8\"></span> and attributed to the shareholders.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs9f\">When the Group ceases <span class=\"_ _8\"></span>to consolidate or equity account <span class=\"_ _8\"></span>for an inves<span class=\"_ _1\"></span>tment because of<span class=\"_ _1\"></span> a loss of<span class=\"_ _1\"></span> control, joint con<span class=\"_ _1\"></span>trol </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsa0\">or significant in<span class=\"_ _1\"></span>fluence, any r<span class=\"_ _8\"></span>etained interest in the entity<span class=\"_ _8\"></span> is remeasured to its <span class=\"_ _1\"></span>fair <span class=\"_ _8\"></span>value, with the change in carrying </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsa1\">amount recognised in pro<span class=\"_ _1\"></span>fit or loss.<span class=\"_ _264\"> </span></div>Goodwill<span class=\"_ _264\"> </span>Goodwill arising on the acquisition of<span class=\"_ _8\"></span> a subsidiary undertaking is the diff<span class=\"_ _1\"></span>erence between <span class=\"_ _8\"></span>the fair <span class=\"_ _8\"></span>value of <span class=\"_ _1\"></span>the consideration paid and <span class=\"_ _1\"></span>the fair<span class=\"_ _8\"></span> value of<span class=\"_ _8\"></span> the identifiable assets and liabilities acquired. It is capitalised, and is subject to annual impairment revie<span class=\"_ _1\"></span>ws by<span class=\"_ _8\"></span> the Directors. <span class=\"_ _1\"></span>Any<span class=\"_ _1\"></span> impairment arising is charged <span class=\"_ _1\"></span>to the consolidated sta<span class=\"_ _1\"></span>tement of<span class=\"_ _1\"></span> comprehensive income. <span class=\"_ _8\"></span>Where the f<span class=\"_ _1\"></span>air <span class=\"_ _8\"></span>value of <span class=\"_ _1\"></span>the identifiable assets and liabilities acquired is gr<span class=\"_ _8\"></span>eater than the <span class=\"_ _8\"></span>fair value of<span class=\"_ _8\"></span> consideration paid, the resulting amount is <span class=\"_ _1\"></span>treated as a gain on a bar<span class=\"_ _1\"></span>gain purchase and is recognised in <span class=\"_ _8\"></span>the consolidated statement of<span class=\"_ _8\"></span> comprehensive income.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "Business combinations<span class=\"_ _264\"> </span>A<span class=\"_ _1\"></span> subsidiary is an entity<span class=\"_ _8\"></span> over <span class=\"_ _8\"></span>which the Group has control. Contr<span class=\"_ _1\"></span>ol is evident <span class=\"_ _1\"></span>where <span class=\"_ _1\"></span>the Group is exposed <span class=\"_ _1\"></span>to, or<span class=\"_ _1\"></span> has rights to<span class=\"_ _1\"></span>, v<span class=\"_ _1\"></span>ariable returns <span class=\"_ _1\"></span>from its inv<span class=\"_ _1\"></span>olvement <span class=\"_ _1\"></span>with that en<span class=\"_ _1\"></span>tity and has <span class=\"_ _8\"></span>the ability to aff<span class=\"_ _1\"></span>ect those re<span class=\"_ _1\"></span>turns thr<span class=\"_ _1\"></span>ough its power<span class=\"_ _1\"></span> over<span class=\"_ _8\"></span> that entity<span class=\"_ _8\"></span>. The consolidated <span class=\"_ _8\"></span>financial statements present the r<span class=\"_ _1\"></span>esults of<span class=\"_ _1\"></span> the Group including <span class=\"_ _8\"></span>the results of Accsys <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>echnologies plc and its subsidiaries and joint venture. <span class=\"_ _8\"></span>All Intra-group <span class=\"_ _1\"></span>transactions and balances are eliminated in full.<span class=\"_ _264\"> </span>The consolidated financial statemen<span class=\"_ _1\"></span>ts incorporate <span class=\"_ _1\"></span>the results of<span class=\"_ _8\"></span> business combinations using the acquisition method. In the consolidated sta<span class=\"_ _1\"></span>tement of<span class=\"_ _1\"></span> financial position, <span class=\"_ _1\"></span>the acquirer\u2019<span class=\"_ _8\"></span>s identifiable assets, liabilities, and contingent liabilities are initially<span class=\"_ _1\"></span> recognised at <span class=\"_ _1\"></span>their <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alues at the acquisition da<span class=\"_ _1\"></span>te. <span class=\"_ _1\"></span>The results of<span class=\"_ _8\"></span> operations acquired or disposed ar<span class=\"_ _1\"></span>e included in the consolidated sta<span class=\"_ _1\"></span>tement of<span class=\"_ _1\"></span> comprehensive income <span class=\"_ _8\"></span>from the effectiv<span class=\"_ _1\"></span>e date of<span class=\"_ _1\"></span> acquiring control or<span class=\"_ _8\"></span> up to the effective da<span class=\"_ _1\"></span>te of<span class=\"_ _1\"></span> disposal.<span class=\"_ _264\"> </span>As allowed under<span class=\"_ _1\"></span> IFRS 1, some business combinations effected prior<span class=\"_ _8\"></span> to transition <span class=\"_ _8\"></span>to IFRS, were accounted <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> using the merger<span class=\"_ _1\"></span> method of<span class=\"_ _1\"></span> accounting. Under<span class=\"_ _1\"></span> this method, assets and liabilities ar<span class=\"_ _8\"></span>e included in the consolidation at their<span class=\"_ _1\"></span> book values, not <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alues, and any<span class=\"_ _1\"></span> differences be<span class=\"_ _1\"></span>tween the cos<span class=\"_ _1\"></span>t of<span class=\"_ _1\"></span> investment and ne<span class=\"_ _1\"></span>t assets acquired <span class=\"_ _1\"></span>were <span class=\"_ _8\"></span>taken to the merger<span class=\"_ _1\"></span> reserve. <span class=\"_ _8\"></span>The majority of<span class=\"_ _1\"></span> the mer<span class=\"_ _1\"></span>ger r<span class=\"_ _1\"></span>eserve arose <span class=\"_ _1\"></span>from a corpora<span class=\"_ _1\"></span>te restructuring in <span class=\"_ _1\"></span>the y<span class=\"_ _1\"></span>ear ended 31 Mar<span class=\"_ _1\"></span>ch 2006 which intr<span class=\"_ _1\"></span>oduced <span class=\"_ _1\"></span>Accsys <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>echnologies PLC as <span class=\"_ _8\"></span>the new holding Company<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span>Non-controlling inter<span class=\"_ _1\"></span>ests are measured, a<span class=\"_ _1\"></span>t initial recognition, as <span class=\"_ _1\"></span>the non-controlling proportion o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the fair <span class=\"_ _8\"></span>values of <span class=\"_ _1\"></span>the assets and liabilities recognised at acquisition.<span class=\"_ _264\"> </span>After initial r<span class=\"_ _1\"></span>ecognition, non-controlling inter<span class=\"_ _1\"></span>ests are measured as <span class=\"_ _8\"></span>the aggregate of <span class=\"_ _8\"></span>the value at initial recognition and their<span class=\"_ _1\"></span> subsequent proportionate shar<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span> profits and losses less an<span class=\"_ _1\"></span>y dis<span class=\"_ _1\"></span>tributions made. Changes in the Group<span class=\"_ _4\"></span>\u2019s interests in subsidiaries <span class=\"_ _8\"></span>that do not result in a change in control are accounted <span class=\"_ _8\"></span>for as equity <span class=\"_ _8\"></span>transactions. Any<span class=\"_ _8\"></span> resulting differ<span class=\"_ _1\"></span>ence between <span class=\"_ _1\"></span>the amount by<span class=\"_ _8\"></span> which the non-controlling in<span class=\"_ _1\"></span>terests ar<span class=\"_ _1\"></span>e adjusted and the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> the consideration pay<span class=\"_ _1\"></span>able or r<span class=\"_ _1\"></span>eceivable is recognised dir<span class=\"_ _1\"></span>ectly in equity<span class=\"_ _8\"></span> and attributed to the shareholders.<span class=\"_ _264\"> </span>When the Group ceases <span class=\"_ _8\"></span>to consolidate or equity account <span class=\"_ _8\"></span>for an inves<span class=\"_ _1\"></span>tment because of<span class=\"_ _1\"></span> a loss of<span class=\"_ _1\"></span> control, joint con<span class=\"_ _1\"></span>trol or significant in<span class=\"_ _1\"></span>fluence, any r<span class=\"_ _8\"></span>etained interest in the entity<span class=\"_ _8\"></span> is remeasured to its <span class=\"_ _1\"></span>fair <span class=\"_ _8\"></span>value, with the change in carrying amount recognised in pro<span class=\"_ _1\"></span>fit or loss.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "Non-controlling inter<span class=\"_ _1\"></span>ests are measured, a<span class=\"_ _1\"></span>t initial recognition, as <span class=\"_ _1\"></span>the non-controlling proportion o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the fair <span class=\"_ _8\"></span>values of <span class=\"_ _1\"></span>the assets and liabilities recognised at acquisition.<span class=\"_ _264\"> </span>After initial r<span class=\"_ _1\"></span>ecognition, non-controlling inter<span class=\"_ _1\"></span>ests are measured as <span class=\"_ _8\"></span>the aggregate of <span class=\"_ _8\"></span>the value at initial recognition and their<span class=\"_ _1\"></span> subsequent proportionate shar<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span> profits and losses less an<span class=\"_ _1\"></span>y dis<span class=\"_ _1\"></span>tributions made. Changes in the Group<span class=\"_ _4\"></span>\u2019s interests in subsidiaries <span class=\"_ _8\"></span>that do not result in a change in control are accounted <span class=\"_ _8\"></span>for as equity <span class=\"_ _8\"></span>transactions. Any<span class=\"_ _8\"></span> resulting differ<span class=\"_ _1\"></span>ence between <span class=\"_ _1\"></span>the amount by<span class=\"_ _8\"></span> which the non-controlling in<span class=\"_ _1\"></span>terests ar<span class=\"_ _1\"></span>e adjusted and the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> the consideration pay<span class=\"_ _1\"></span>able or r<span class=\"_ _1\"></span>eceivable is recognised dir<span class=\"_ _1\"></span>ectly in equity<span class=\"_ _8\"></span> and attributed to the shareholders.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gsa3\">Rev<span class=\"_ _1\"></span>enue from contracts with customer<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsa4\">Revenue is measur<span class=\"_ _1\"></span>ed at the <span class=\"_ _8\"></span>fair v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> the consider<span class=\"_ _1\"></span>ation receivable. R<span class=\"_ _1\"></span>evenue is recognised <span class=\"_ _8\"></span>to the extent that it is </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsa5\">highly pr<span class=\"_ _1\"></span>obable that a significant r<span class=\"_ _8\"></span>eversal will not occur<span class=\"_ _1\"></span> based on the consider<span class=\"_ _1\"></span>ation in the contr<span class=\"_ _1\"></span>act. <span class=\"_ _1\"></span>The f<span class=\"_ _1\"></span>ollowing </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsa6\">specific recognition criteria must also be met bef<span class=\"_ _8\"></span>ore revenue is recognised.<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 lsfe ws2d gsa7\">Manufacturing revenue<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsa8\">Revenue is r<span class=\"_ _1\"></span>ecognised from <span class=\"_ _8\"></span>the sale of goods at a point in <span class=\"_ _1\"></span>time and is measured at <span class=\"_ _1\"></span>the amount of<span class=\"_ _8\"></span> the transaction price </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsa9\">received in ex<span class=\"_ _8\"></span>change for <span class=\"_ _1\"></span>transferring goods. <span class=\"_ _8\"></span>The transaction price is <span class=\"_ _1\"></span>the expected consideration <span class=\"_ _8\"></span>to be received, to </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsaa\">the extent tha<span class=\"_ _1\"></span>t it is highly pr<span class=\"_ _1\"></span>obable that <span class=\"_ _8\"></span>there will not be a significant re<span class=\"_ _1\"></span>versal of<span class=\"_ _8\"></span> revenue in the <span class=\"_ _1\"></span>future. Re<span class=\"_ _1\"></span>venue is </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsab\">recognised <span class=\"_ _1\"></span>when the Group<span class=\"_ _4\"></span>\u2019s performance obligations under<span class=\"_ _8\"></span> the relevant cus<span class=\"_ _1\"></span>tomer contr<span class=\"_ _1\"></span>act have been satisfied. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsac\">Manufacturing rev<span class=\"_ _8\"></span>enue includes the sale of <span class=\"_ _8\"></span>Accoya w<span class=\"_ _1\"></span>ood, T<span class=\"_ _18\"></span>ricoya panels. </div>Licensing fees Licence fees ar<span class=\"_ _8\"></span>e recognised over <span class=\"_ _8\"></span>the period of the r<span class=\"_ _1\"></span>elevant agr<span class=\"_ _1\"></span>eements according <span class=\"_ _1\"></span>to the specific <span class=\"_ _8\"></span>terms of each agreement or<span class=\"_ _1\"></span> the quantities and<span class=\"_ _8\"></span>/<span class=\"_ _8\"></span>or values o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the licensed product sold. The accounting policy<span class=\"_ _8\"></span> for <span class=\"_ _8\"></span>the recognition of licence fees is based upon sa<span class=\"_ _1\"></span>tisfaction of<span class=\"_ _8\"></span> the performance obligations set out in <span class=\"_ _1\"></span>the contract such as an assessment o<span class=\"_ _1\"></span>f the work r<span class=\"_ _8\"></span>equired before the licence is signed and subsequen<span class=\"_ _1\"></span>tly during <span class=\"_ _8\"></span>the design, construction and commissioning of the licensees\u2019 plan<span class=\"_ _1\"></span>t, with an appropria<span class=\"_ _1\"></span>te proportion of<span class=\"_ _8\"></span> the fee r<span class=\"_ _1\"></span>ecognised upon signing and the balance r<span class=\"_ _1\"></span>ecognised as the project progr<span class=\"_ _1\"></span>esses to completion. <span class=\"_ _8\"></span>The amount of an<span class=\"_ _1\"></span>y cash r<span class=\"_ _1\"></span>eceived but not r<span class=\"_ _1\"></span>ecognised as income is included in the financial statements as def<span class=\"_ _1\"></span>erred income and shown as a liability<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span>Other revenue<span class=\"_ _264\"> </span>Included within other<span class=\"_ _8\"></span> revenue are raw<span class=\"_ _8\"></span> wood and acetic acid sales. Rev<span class=\"_ _1\"></span>enue is recognised <span class=\"_ _1\"></span>from the sale o<span class=\"_ _1\"></span>f goods a<span class=\"_ _1\"></span>t a point in time and is measur<span class=\"_ _1\"></span>ed at the amount o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the transaction price received in e<span class=\"_ _1\"></span>xchange f<span class=\"_ _8\"></span>or transf<span class=\"_ _1\"></span>erring goods. Revenue is r<span class=\"_ _1\"></span>ecognised when <span class=\"_ _8\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s performance obligations hav<span class=\"_ _8\"></span>e been satisfied. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "Licensing fees Licence fees ar<span class=\"_ _8\"></span>e recognised over <span class=\"_ _8\"></span>the period of the r<span class=\"_ _1\"></span>elevant agr<span class=\"_ _1\"></span>eements according <span class=\"_ _1\"></span>to the specific <span class=\"_ _8\"></span>terms of each agreement or<span class=\"_ _1\"></span> the quantities and<span class=\"_ _8\"></span>/<span class=\"_ _8\"></span>or values o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the licensed product sold. The accounting policy<span class=\"_ _8\"></span> for <span class=\"_ _8\"></span>the recognition of licence fees is based upon sa<span class=\"_ _1\"></span>tisfaction of<span class=\"_ _8\"></span> the performance obligations set out in <span class=\"_ _1\"></span>the contract such as an assessment o<span class=\"_ _1\"></span>f the work r<span class=\"_ _8\"></span>equired before the licence is signed and subsequen<span class=\"_ _1\"></span>tly during <span class=\"_ _8\"></span>the design, construction and commissioning of the licensees\u2019 plan<span class=\"_ _1\"></span>t, with an appropria<span class=\"_ _1\"></span>te proportion of<span class=\"_ _8\"></span> the fee r<span class=\"_ _1\"></span>ecognised upon signing and the balance r<span class=\"_ _1\"></span>ecognised as the project progr<span class=\"_ _1\"></span>esses to completion. <span class=\"_ _8\"></span>The amount of an<span class=\"_ _1\"></span>y cash r<span class=\"_ _1\"></span>eceived but not r<span class=\"_ _1\"></span>ecognised as income is included in the financial statements as def<span class=\"_ _1\"></span>erred income and shown as a liability<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "Finance i<span class=\"_ _1\"></span>ncome<span class=\"_ _264\"> </span>Interest accrues using <span class=\"_ _8\"></span>the effective interest method, i.<span class=\"_ _8\"></span>e. the rate that discoun<span class=\"_ _1\"></span>ts estimated futur<span class=\"_ _1\"></span>e cash receipts through the e<span class=\"_ _1\"></span>xpected life of<span class=\"_ _8\"></span> the financial instrument <span class=\"_ _8\"></span>to the net carrying amount of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>financial asset.<span class=\"_ _264\"> </span>Finance expenses and borrowing<span class=\"_ _1\"></span> costs<span class=\"_ _264\"> </span>Finance expenses include the <span class=\"_ _1\"></span>fees, inter<span class=\"_ _1\"></span>est and other<span class=\"_ _1\"></span> finance char<span class=\"_ _1\"></span>ges associated with <span class=\"_ _8\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s loan notes, credit facilities and leases, which ar<span class=\"_ _8\"></span>e expensed over <span class=\"_ _1\"></span>the period that <span class=\"_ _8\"></span>the Group has access to the loans, <span class=\"_ _1\"></span>facilities and leases. Foreign e<span class=\"_ _1\"></span>xchange gains or<span class=\"_ _1\"></span> losses on the loan notes ar<span class=\"_ _1\"></span>e included within <span class=\"_ _8\"></span>finance expenses.<span class=\"_ _264\"> </span>Interest on borr<span class=\"_ _1\"></span>owings directly<span class=\"_ _8\"></span> relating to the construction or<span class=\"_ _8\"></span> production of qualifying asse<span class=\"_ _1\"></span>ts are capitalised until such time as the assets ar<span class=\"_ _1\"></span>e substantially<span class=\"_ _1\"></span> ready<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>their intended use or sale. <span class=\"_ _8\"></span>Where funds have been borr<span class=\"_ _1\"></span>owed specifically<span class=\"_ _8\"></span> to finance a project, <span class=\"_ _8\"></span>the amount capitalised represents the actual borr<span class=\"_ _1\"></span>owing costs incurred. Where the <span class=\"_ _8\"></span>funds used to finance a project <span class=\"_ _1\"></span>form part of<span class=\"_ _8\"></span> general borrowings, the amount capitalised is calcula<span class=\"_ _1\"></span>ted using a weighted aver<span class=\"_ _8\"></span>age of rates applicable <span class=\"_ _1\"></span>to relev<span class=\"_ _1\"></span>ant general borro<span class=\"_ _1\"></span>wings of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup during the construction period. <span class=\"_ _8\"></span>The capitalisation of<span class=\"_ _1\"></span> borrowing costs is suspended during e<span class=\"_ _1\"></span>xtended periods in which it suspends activ<span class=\"_ _1\"></span>e development o<span class=\"_ _1\"></span>f a qualifying asset. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "Finance i<span class=\"_ _1\"></span>ncome<span class=\"_ _264\"> </span>Interest accrues using <span class=\"_ _8\"></span>the effective interest method, i.<span class=\"_ _8\"></span>e. the rate that discoun<span class=\"_ _1\"></span>ts estimated futur<span class=\"_ _1\"></span>e cash receipts through the e<span class=\"_ _1\"></span>xpected life of<span class=\"_ _8\"></span> the financial instrument <span class=\"_ _8\"></span>to the net carrying amount of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>financial asset.<span class=\"_ _264\"> </span>Interest on borr<span class=\"_ _1\"></span>owings directly<span class=\"_ _8\"></span> relating to the construction or<span class=\"_ _8\"></span> production of qualifying asse<span class=\"_ _1\"></span>ts are capitalised until such time as the assets ar<span class=\"_ _1\"></span>e substantially<span class=\"_ _1\"></span> ready<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>their intended use or sale. <span class=\"_ _8\"></span>Where funds have been borr<span class=\"_ _1\"></span>owed specifically<span class=\"_ _8\"></span> to finance a project, <span class=\"_ _8\"></span>the amount capitalised represents the actual borr<span class=\"_ _1\"></span>owing costs incurred. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "Finance expenses and borrowing<span class=\"_ _1\"></span> costs<span class=\"_ _264\"> </span>Finance expenses include the <span class=\"_ _1\"></span>fees, inter<span class=\"_ _1\"></span>est and other<span class=\"_ _1\"></span> finance char<span class=\"_ _1\"></span>ges associated with <span class=\"_ _8\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s loan notes, credit facilities and leases, which ar<span class=\"_ _8\"></span>e expensed over <span class=\"_ _1\"></span>the period that <span class=\"_ _8\"></span>the Group has access to the loans, <span class=\"_ _1\"></span>facilities and leases. Foreign e<span class=\"_ _1\"></span>xchange gains or<span class=\"_ _1\"></span> losses on the loan notes ar<span class=\"_ _1\"></span>e included within <span class=\"_ _8\"></span>finance expenses.<span class=\"_ _264\"> </span>Interest on borr<span class=\"_ _1\"></span>owings directly<span class=\"_ _8\"></span> relating to the construction or<span class=\"_ _8\"></span> production of qualifying asse<span class=\"_ _1\"></span>ts are capitalised until such time as the assets ar<span class=\"_ _1\"></span>e substantially<span class=\"_ _1\"></span> ready<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>their intended use or sale. <span class=\"_ _8\"></span>Where funds have been borr<span class=\"_ _1\"></span>owed specifically<span class=\"_ _8\"></span> to finance a project, <span class=\"_ _8\"></span>the amount capitalised represents the actual borr<span class=\"_ _1\"></span>owing costs incurred. Where the <span class=\"_ _8\"></span>funds used to finance a project <span class=\"_ _1\"></span>form part of<span class=\"_ _8\"></span> general borrowings, the amount capitalised is calcula<span class=\"_ _1\"></span>ted using a weighted aver<span class=\"_ _8\"></span>age of rates applicable <span class=\"_ _1\"></span>to relev<span class=\"_ _1\"></span>ant general borro<span class=\"_ _1\"></span>wings of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup during the construction period. <span class=\"_ _8\"></span>The capitalisation of<span class=\"_ _1\"></span> borrowing costs is suspended during e<span class=\"_ _1\"></span>xtended periods in which it suspends activ<span class=\"_ _1\"></span>e development o<span class=\"_ _1\"></span>f a qualifying asset. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "Finance expenses and borrowing<span class=\"_ _1\"></span> costs<span class=\"_ _264\"> </span>Finance expenses include the <span class=\"_ _1\"></span>fees, inter<span class=\"_ _1\"></span>est and other<span class=\"_ _1\"></span> finance char<span class=\"_ _1\"></span>ges associated with <span class=\"_ _8\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s loan notes, credit facilities and leases, which ar<span class=\"_ _8\"></span>e expensed over <span class=\"_ _1\"></span>the period that <span class=\"_ _8\"></span>the Group has access to the loans, <span class=\"_ _1\"></span>facilities and leases. Foreign e<span class=\"_ _1\"></span>xchange gains or<span class=\"_ _1\"></span> losses on the loan notes ar<span class=\"_ _1\"></span>e included within <span class=\"_ _8\"></span>finance expenses.<span class=\"_ _264\"> </span>Interest on borr<span class=\"_ _1\"></span>owings directly<span class=\"_ _8\"></span> relating to the construction or<span class=\"_ _8\"></span> production of qualifying asse<span class=\"_ _1\"></span>ts are capitalised until such time as the assets ar<span class=\"_ _1\"></span>e substantially<span class=\"_ _1\"></span> ready<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>their intended use or sale. <span class=\"_ _8\"></span>Where funds have been borr<span class=\"_ _1\"></span>owed specifically<span class=\"_ _8\"></span> to finance a project, <span class=\"_ _8\"></span>the amount capitalised represents the actual borr<span class=\"_ _1\"></span>owing costs incurred. Where the <span class=\"_ _8\"></span>funds used to finance a project <span class=\"_ _1\"></span>form part of<span class=\"_ _8\"></span> general borrowings, the amount capitalised is calcula<span class=\"_ _1\"></span>ted using a weighted aver<span class=\"_ _8\"></span>age of rates applicable <span class=\"_ _1\"></span>to relev<span class=\"_ _1\"></span>ant general borro<span class=\"_ _1\"></span>wings of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup during the construction period. <span class=\"_ _8\"></span>The capitalisation of<span class=\"_ _1\"></span> borrowing costs is suspended during e<span class=\"_ _1\"></span>xtended periods in which it suspends activ<span class=\"_ _1\"></span>e development o<span class=\"_ _1\"></span>f a qualifying asset. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "Share based pa<span class=\"_ _1\"></span>yments<span class=\"_ _264\"> </span>The Company<span class=\"_ _1\"></span> awards nil cost op<span class=\"_ _1\"></span>tions to acquire Or<span class=\"_ _8\"></span>dinary shares in the capital o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the Company to certain Dir<span class=\"_ _1\"></span>ectors and employees. <span class=\"_ _8\"></span>The Company has also pre<span class=\"_ _1\"></span>viously aw<span class=\"_ _1\"></span>arded bonuses <span class=\"_ _1\"></span>to certain employees in <span class=\"_ _1\"></span>the f<span class=\"_ _1\"></span>orm of<span class=\"_ _1\"></span> the aw<span class=\"_ _1\"></span>ard of<span class=\"_ _8\"></span> deferr<span class=\"_ _1\"></span>ed shares of<span class=\"_ _8\"></span> the Company<span class=\"_ _8\"></span>. In addition the Company<span class=\"_ _8\"></span> has established an Employee Share Participa<span class=\"_ _1\"></span>tion Plan under <span class=\"_ _8\"></span>which employees subscribe for<span class=\"_ _1\"></span> new shar<span class=\"_ _8\"></span>es which are held by<span class=\"_ _1\"></span> a trust <span class=\"_ _8\"></span>for the bene<span class=\"_ _1\"></span>fit of<span class=\"_ _1\"></span> the subscribing employ<span class=\"_ _1\"></span>ees. <span class=\"_ _1\"></span>The shares are r<span class=\"_ _8\"></span>eleased to employees after<span class=\"_ _8\"></span> one year<span class=\"_ _4\"></span>, together <span class=\"_ _8\"></span>with an additional, matching share on a one for<span class=\"_ _1\"></span> one basis.<span class=\"_ _264\"> </span>The fair<span class=\"_ _8\"></span> value of<span class=\"_ _8\"></span> options and deferred shares gr<span class=\"_ _1\"></span>anted are recognised as an emplo<span class=\"_ _1\"></span>yee expense <span class=\"_ _8\"></span>with a corresponding increase in equity<span class=\"_ _8\"></span>. The <span class=\"_ _8\"></span>fair v<span class=\"_ _1\"></span>alue is measured at gr<span class=\"_ _1\"></span>ant date and is charged <span class=\"_ _1\"></span>to the consolidated s<span class=\"_ _1\"></span>tatement of<span class=\"_ _8\"></span> comprehensive income o<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>vesting period during <span class=\"_ _8\"></span>which the employees become unconditionally<span class=\"_ _1\"></span> entitled to <span class=\"_ _8\"></span>the options or shar<span class=\"_ _8\"></span>es. The fair<span class=\"_ _8\"></span> value of<span class=\"_ _8\"></span> share options granted is measured using a modified Black Scholes model, <span class=\"_ _1\"></span>taking into account the <span class=\"_ _8\"></span>terms and conditions upon which <span class=\"_ _1\"></span>the options <span class=\"_ _1\"></span>were gr<span class=\"_ _1\"></span>anted. <span class=\"_ _1\"></span>The amount recognised as an expense is adjusted <span class=\"_ _8\"></span>to reflect the actual number of<span class=\"_ _8\"></span> share options that <span class=\"_ _8\"></span>vest only <span class=\"_ _1\"></span>where <span class=\"_ _1\"></span>vesting is dependent upon <span class=\"_ _8\"></span>the satisfaction of service and non-<span class=\"_ _264\"> </span>market v<span class=\"_ _1\"></span>esting conditions.<span class=\"_ _264\"> </span>Non-market <span class=\"_ _8\"></span>vesting conditions are tak<span class=\"_ _1\"></span>en into account by<span class=\"_ _8\"></span> adjusting the number o<span class=\"_ _1\"></span>f equity<span class=\"_ _8\"></span> instruments expected to <span class=\"_ _1\"></span>vest at each balance sheet date so <span class=\"_ _1\"></span>that, ultimately<span class=\"_ _8\"></span>, the cumulative amoun<span class=\"_ _1\"></span>t recognised ov<span class=\"_ _1\"></span>er <span class=\"_ _8\"></span>the vesting period is based on the number of<span class=\"_ _8\"></span> options which even<span class=\"_ _1\"></span>tually <span class=\"_ _8\"></span>vest. Market <span class=\"_ _1\"></span>vesting conditions ar<span class=\"_ _1\"></span>e factor<span class=\"_ _1\"></span>ed into the <span class=\"_ _8\"></span>fair v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> the options granted. <span class=\"_ _8\"></span>The cumulative expense is not adjusted f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>failure to achieve a mark<span class=\"_ _8\"></span>et vesting condition.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gsdc\">Dividends<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsdd\">Equity dividends ar<span class=\"_ _1\"></span>e recognised <span class=\"_ _1\"></span>when they<span class=\"_ _8\"></span> become legally payable. Interim equity<span class=\"_ _8\"></span> dividends are recognised when paid. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsde\">Final equity dividends ar<span class=\"_ _1\"></span>e recognised <span class=\"_ _1\"></span>when approv<span class=\"_ _1\"></span>ed by<span class=\"_ _1\"></span> the shar<span class=\"_ _1\"></span>eholders at an annual general meeting.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 ls19 ws1e gse0\">Pensio<span class=\"_ _1\"></span>ns<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gse1\">The Group contributes <span class=\"_ _1\"></span>to certain defined contribution pension and employ<span class=\"_ _1\"></span>ee benefit schemes on behalf<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> its </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gse2\">employees. <span class=\"_ _8\"></span>These costs are charged to <span class=\"_ _8\"></span>the consolidated statement of compr<span class=\"_ _1\"></span>ehensive income on an accruals basis.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gse4\">T<span class=\"_ _4\"></span>ax<span class=\"_ _9\"></span>ation<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gse5\">T<span class=\"_ _4\"></span>ax on the profit or<span class=\"_ _8\"></span> loss for <span class=\"_ _8\"></span>the year comprises curr<span class=\"_ _1\"></span>ent and deferr<span class=\"_ _8\"></span>ed tax. T<span class=\"_ _4\"></span>ax is recognised in <span class=\"_ _1\"></span>the consolidated </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gse6\">statement of<span class=\"_ _8\"></span> comprehensive income except <span class=\"_ _8\"></span>to the extent that it r<span class=\"_ _1\"></span>elates to items r<span class=\"_ _1\"></span>ecognised directly<span class=\"_ _1\"></span> in equity<span class=\"_ _8\"></span>, in which </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gse7\">case it is recognised in equity<span class=\"_ _8\"></span>. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gse8\">Current <span class=\"_ _1\"></span>tax is the expected <span class=\"_ _8\"></span>tax payable on the taxable income <span class=\"_ _8\"></span>for the <span class=\"_ _8\"></span>year<span class=\"_ _8\"></span>, using tax rates enacted or<span class=\"_ _8\"></span> substantively </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gse9\">enacted at the r<span class=\"_ _1\"></span>eporting date together<span class=\"_ _8\"></span> with any<span class=\"_ _1\"></span> adjustment to <span class=\"_ _8\"></span>tax payable in respect of<span class=\"_ _1\"></span> previous <span class=\"_ _8\"></span>years. Current tax </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsea\">includes the expected impact o<span class=\"_ _1\"></span>f claims submitted b<span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>the Group to tax authorities in r<span class=\"_ _1\"></span>espect of<span class=\"_ _1\"></span> enhanced tax relie<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>for </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gseb\">expenditure on resear<span class=\"_ _8\"></span>ch and development.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls143 ws2 gsec\">Deferr<span class=\"_ _1\"></span>ed tax is pro<span class=\"_ _1\"></span>vided on tempor<span class=\"_ _1\"></span>ary diff<span class=\"_ _8\"></span>erences between the carrying amounts of<span class=\"_ _8\"></span> assets and liabilities for<span class=\"_ _1\"></span> financial </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls143 ws2 gsed\">reporting purposes and the amoun<span class=\"_ _1\"></span>ts used f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>taxation purposes. <span class=\"_ _8\"></span>The following tempor<span class=\"_ _1\"></span>ary diff<span class=\"_ _8\"></span>erences are not provided <span class=\"_ _1\"></span>for:<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gsee\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">the initial recognition of<span class=\"_ _8\"></span> goodwill;<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gsef\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">the initial recognition of<span class=\"_ _8\"></span> assets or liabilities that aff<span class=\"_ _8\"></span>ect neither accounting nor <span class=\"_ _1\"></span>taxable profit o<span class=\"_ _1\"></span>ther <span class=\"_ _1\"></span>than in a business </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsf0\">combination;<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gsf1\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">differences r<span class=\"_ _1\"></span>elating to in<span class=\"_ _1\"></span>vestments in subsidiaries <span class=\"_ _8\"></span>to the extent that <span class=\"_ _1\"></span>they<span class=\"_ _1\"></span> will pr<span class=\"_ _1\"></span>obably no<span class=\"_ _1\"></span>t rev<span class=\"_ _1\"></span>erse in the <span class=\"_ _1\"></span>foreseeable </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsf2\">future. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsf3\">The amount of<span class=\"_ _1\"></span> deferr<span class=\"_ _1\"></span>ed tax pr<span class=\"_ _1\"></span>ovided is based on the e<span class=\"_ _1\"></span>xpected manner o<span class=\"_ _1\"></span>f r<span class=\"_ _1\"></span>ealisation or se<span class=\"_ _1\"></span>ttlement of<span class=\"_ _8\"></span> the carrying </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsf4\">amount of<span class=\"_ _1\"></span> assets and liabilities, using tax r<span class=\"_ _8\"></span>ates enacted or substantively<span class=\"_ _1\"></span> enacted at the r<span class=\"_ _8\"></span>eporting date. Recognition </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsf5\">of<span class=\"_ _1\"></span> deferr<span class=\"_ _1\"></span>ed tax assets is r<span class=\"_ _1\"></span>estricted to <span class=\"_ _8\"></span>the extent that it is probable <span class=\"_ _1\"></span>that futur<span class=\"_ _1\"></span>e taxable pr<span class=\"_ _1\"></span>ofits will be a<span class=\"_ _1\"></span>vailable against </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsf6\">which the <span class=\"_ _1\"></span>temporary<span class=\"_ _1\"></span> differ<span class=\"_ _1\"></span>ences can be utilised.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "Deferr<span class=\"_ _1\"></span>ed tax is pro<span class=\"_ _1\"></span>vided on tempor<span class=\"_ _1\"></span>ary diff<span class=\"_ _8\"></span>erences between the carrying amounts of<span class=\"_ _8\"></span> assets and liabilities for<span class=\"_ _1\"></span> financial reporting purposes and the amoun<span class=\"_ _1\"></span>ts used f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>taxation purposes. <span class=\"_ _8\"></span>The following tempor<span class=\"_ _1\"></span>ary diff<span class=\"_ _8\"></span>erences are not provided <span class=\"_ _1\"></span>for:<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">the initial recognition of<span class=\"_ _8\"></span> goodwill;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">the initial recognition of<span class=\"_ _8\"></span> assets or liabilities that aff<span class=\"_ _8\"></span>ect neither accounting nor <span class=\"_ _1\"></span>taxable profit o<span class=\"_ _1\"></span>ther <span class=\"_ _1\"></span>than in a business </span>combination;<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">differences r<span class=\"_ _1\"></span>elating to in<span class=\"_ _1\"></span>vestments in subsidiaries <span class=\"_ _8\"></span>to the extent that <span class=\"_ _1\"></span>they<span class=\"_ _1\"></span> will pr<span class=\"_ _1\"></span>obably no<span class=\"_ _1\"></span>t rev<span class=\"_ _1\"></span>erse in the <span class=\"_ _1\"></span>foreseeable </span>future. The amount of<span class=\"_ _1\"></span> deferr<span class=\"_ _1\"></span>ed tax pr<span class=\"_ _1\"></span>ovided is based on the e<span class=\"_ _1\"></span>xpected manner o<span class=\"_ _1\"></span>f r<span class=\"_ _1\"></span>ealisation or se<span class=\"_ _1\"></span>ttlement of<span class=\"_ _8\"></span> the carrying amount of<span class=\"_ _1\"></span> assets and liabilities, using tax r<span class=\"_ _8\"></span>ates enacted or substantively<span class=\"_ _1\"></span> enacted at the r<span class=\"_ _8\"></span>eporting date. Recognition of<span class=\"_ _1\"></span> deferr<span class=\"_ _1\"></span>ed tax assets is r<span class=\"_ _1\"></span>estricted to <span class=\"_ _8\"></span>the extent that it is probable <span class=\"_ _1\"></span>that futur<span class=\"_ _1\"></span>e taxable pr<span class=\"_ _1\"></span>ofits will be a<span class=\"_ _1\"></span>vailable against which the <span class=\"_ _1\"></span>temporary<span class=\"_ _1\"></span> differ<span class=\"_ _1\"></span>ences can be utilised.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 lsb7 wscc gsf8\">Foreign curre<span class=\"_ _9\"></span>ncies<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls48 ws2 gsff\">In preparing the <span class=\"_ _8\"></span>financial statements of <span class=\"_ _1\"></span>the individual companies, tr<span class=\"_ _1\"></span>ansactions in currencies other<span class=\"_ _8\"></span> than the entity\u2019<span class=\"_ _8\"></span>s<span class=\"_ _9\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls48 ws2 gs100\">functional currencies are r<span class=\"_ _1\"></span>ecognised at the r<span class=\"_ _1\"></span>ates of<span class=\"_ _1\"></span> exchange pr<span class=\"_ _1\"></span>evailing on <span class=\"_ _8\"></span>the date of the <span class=\"_ _8\"></span>transactions. At each r<span class=\"_ _1\"></span>eporting </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls48 ws2 gs101\">date, monetary<span class=\"_ _1\"></span> assets and liabilities that ar<span class=\"_ _8\"></span>e denominated in foreign currencies ar<span class=\"_ _1\"></span>e retr<span class=\"_ _1\"></span>anslated at the r<span class=\"_ _1\"></span>ates pre<span class=\"_ _1\"></span>vailing at </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls48 ws2 gs102\">that date. Non-monetary<span class=\"_ _1\"></span> items that ar<span class=\"_ _1\"></span>e measured in <span class=\"_ _1\"></span>terms of<span class=\"_ _1\"></span> historical cost in a f<span class=\"_ _8\"></span>oreign currency ar<span class=\"_ _1\"></span>e not retr<span class=\"_ _8\"></span>anslated.<span class=\"_ _9\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs103\">Exchange differ<span class=\"_ _1\"></span>ences are recognised in pr<span class=\"_ _8\"></span>ofit or loss in the period in <span class=\"_ _1\"></span>which the<span class=\"_ _1\"></span>y arise.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs104\">For<span class=\"_ _1\"></span> the purposes of<span class=\"_ _8\"></span> presenting consolidated financial statemen<span class=\"_ _1\"></span>ts, the assets and liabilities o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the Group<span class=\"_ _8\"></span>\u2019s for<span class=\"_ _8\"></span>eign </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs105\">operations are <span class=\"_ _8\"></span>translated at exchange rates pr<span class=\"_ _1\"></span>evailing on <span class=\"_ _8\"></span>the reporting date. Income and expense items are tr<span class=\"_ _1\"></span>anslated </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs106\">at the av<span class=\"_ _1\"></span>erage monthly<span class=\"_ _8\"></span> exchange rates prev<span class=\"_ _1\"></span>ailing in the month in <span class=\"_ _8\"></span>which the transaction <span class=\"_ _8\"></span>took place. Exchange </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs107\">differences arising, if<span class=\"_ _8\"></span> any<span class=\"_ _8\"></span>, are recognised in other compr<span class=\"_ _1\"></span>ehensive income and accumulated in <span class=\"_ _1\"></span>the f<span class=\"_ _1\"></span>oreign currenc<span class=\"_ _1\"></span>y </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs108\">translation reserv<span class=\"_ _1\"></span>e. Such tr<span class=\"_ _1\"></span>anslation differ<span class=\"_ _1\"></span>ences are reclassified <span class=\"_ _8\"></span>to profit and loss only on disposal or<span class=\"_ _1\"></span> partial disposal of<span class=\"_ _1\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs109\">the overseas oper<span class=\"_ _1\"></span>ation.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "<div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsfa\">The individual financial statements o<span class=\"_ _1\"></span>f each Gr<span class=\"_ _8\"></span>oup company are presented in <span class=\"_ _8\"></span>the currency of<span class=\"_ _8\"></span> the primary economic </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsfb\">environment in <span class=\"_ _8\"></span>which it operates (the <span class=\"_ _8\"></span>functional currency<span class=\"_ _8\"></span>). For the purposes o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the consolidated financial statements, </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsfc\">the results and financial position o<span class=\"_ _1\"></span>f each Gr<span class=\"_ _1\"></span>oup company<span class=\"_ _1\"></span> are expr<span class=\"_ _1\"></span>essed in Euro, <span class=\"_ _8\"></span>which is the functional currency<span class=\"_ _8\"></span> of the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gsfd\">parent Company<span class=\"_ _4\"></span>, and the presentation currency<span class=\"_ _8\"></span> of <span class=\"_ _1\"></span>the consolidated financial statemen<span class=\"_ _1\"></span>ts.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "The individual financial statements o<span class=\"_ _1\"></span>f each Gr<span class=\"_ _8\"></span>oup company are presented in <span class=\"_ _8\"></span>the currency of<span class=\"_ _8\"></span> the primary economic environment in <span class=\"_ _8\"></span>which it operates (the <span class=\"_ _8\"></span>functional currency<span class=\"_ _8\"></span>). For the purposes o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the consolidated financial statements, the results and financial position o<span class=\"_ _1\"></span>f each Gr<span class=\"_ _1\"></span>oup company<span class=\"_ _1\"></span> are expr<span class=\"_ _1\"></span>essed in Euro, <span class=\"_ _8\"></span>which is the functional currency<span class=\"_ _8\"></span> of the parent Company<span class=\"_ _4\"></span>, and the presentation currency<span class=\"_ _8\"></span> of <span class=\"_ _1\"></span>the consolidated financial statemen<span class=\"_ _1\"></span>ts.<span class=\"_ _264\"> </span><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs51a\">Accs<span class=\"_ _9\"></span>ys T<span class=\"_ _8\"></span>ech<span class=\"_ _9\"></span>nolo<span class=\"_ _9\"></span>gie<span class=\"_ _9\"></span>s PLC is a public lim<span class=\"_ _9\"></span>ite<span class=\"_ _9\"></span>d comp<span class=\"_ _9\"></span>any inco<span class=\"_ _9\"></span>rpo<span class=\"_ _9\"></span>rat<span class=\"_ _9\"></span>ed in t<span class=\"_ _9\"></span>he Unit<span class=\"_ _9\"></span>ed Ki<span class=\"_ _9\"></span>ngdo<span class=\"_ _9\"></span>m</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs10b\">Foreign ex<span class=\"_ _1\"></span>change hedging </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs10c\">The Group has adopted IFRS 9 hedge accounting in r<span class=\"_ _1\"></span>espect of<span class=\"_ _1\"></span> the cash <span class=\"_ _1\"></span>flow<span class=\"_ _1\"></span> hedging instruments tha<span class=\"_ _1\"></span>t it uses to </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs10d\">manage the risk of<span class=\"_ _8\"></span> foreign ex<span class=\"_ _1\"></span>change movemen<span class=\"_ _1\"></span>ts impacting on future cash <span class=\"_ _8\"></span>flows and profitability<span class=\"_ _8\"></span>. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs10e\">The Group has prospectiv<span class=\"_ _1\"></span>ely assessed <span class=\"_ _8\"></span>the effectiveness of<span class=\"_ _1\"></span> its cash flow<span class=\"_ _8\"></span> hedging using the \u2018hedge ratio<span class=\"_ _8\"></span>\u2019 of quantities </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs10f\">of<span class=\"_ _1\"></span> cash held in the same currenc<span class=\"_ _1\"></span>y as <span class=\"_ _8\"></span>future foreign ex<span class=\"_ _8\"></span>change cash flow quantities rela<span class=\"_ _1\"></span>ted to committed inv<span class=\"_ _1\"></span>estment in </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs110\">plant and equipment. <span class=\"_ _8\"></span>The Group has undertaken a qualitative analysis <span class=\"_ _1\"></span>to confirm tha<span class=\"_ _1\"></span>t an \u2018<span class=\"_ _8\"></span>economic relationship<span class=\"_ _8\"></span>\u2019 exists </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs111\">between <span class=\"_ _1\"></span>the hedging instrument and the hedged item. It is also sa<span class=\"_ _1\"></span>tisfied that cr<span class=\"_ _1\"></span>edit risk will not domina<span class=\"_ _1\"></span>te the <span class=\"_ _8\"></span>value </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs112\">changes that r<span class=\"_ _1\"></span>esult from <span class=\"_ _8\"></span>that economic relationship.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs113\">At the end o<span class=\"_ _1\"></span>f each r<span class=\"_ _1\"></span>eporting period the Gr<span class=\"_ _1\"></span>oup measures the e<span class=\"_ _1\"></span>ffectiveness o<span class=\"_ _1\"></span>f its cash <span class=\"_ _8\"></span>flow hedging and recognises the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws45 gs114\">effective cash <span class=\"_ _8\"></span>flow hedge results in Other<span class=\"_ _1\"></span> Comprehensive Income and <span class=\"_ _8\"></span>the Hedging Effectiveness Reserve <span class=\"_ _1\"></span>within Equity<span class=\"_ _8\"></span>, </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs115\">together <span class=\"_ _8\"></span>with its ineffective hedge results in Pro<span class=\"_ _1\"></span>fit and Loss. <span class=\"_ _8\"></span>Amounts are reclassified fr<span class=\"_ _1\"></span>om the Hedging Eff<span class=\"_ _1\"></span>ectiveness </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs116\">Reserve <span class=\"_ _1\"></span>to property<span class=\"_ _8\"></span>, plant and equipment once construction has been completed or<span class=\"_ _8\"></span> Profit and Loss when <span class=\"_ _1\"></span>the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs117\">associated hedged tr<span class=\"_ _1\"></span>ansaction affects Pro<span class=\"_ _1\"></span>fit and Loss. Further<span class=\"_ _8\"></span> details are included in note 5.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "Foreign ex<span class=\"_ _1\"></span>change hedging The Group has adopted IFRS 9 hedge accounting in r<span class=\"_ _1\"></span>espect of<span class=\"_ _1\"></span> the cash <span class=\"_ _1\"></span>flow<span class=\"_ _1\"></span> hedging instruments tha<span class=\"_ _1\"></span>t it uses to manage the risk of<span class=\"_ _8\"></span> foreign ex<span class=\"_ _1\"></span>change movemen<span class=\"_ _1\"></span>ts impacting on future cash <span class=\"_ _8\"></span>flows and profitability<span class=\"_ _8\"></span>. The Group has prospectiv<span class=\"_ _1\"></span>ely assessed <span class=\"_ _8\"></span>the effectiveness of<span class=\"_ _1\"></span> its cash flow<span class=\"_ _8\"></span> hedging using the \u2018hedge ratio<span class=\"_ _8\"></span>\u2019 of quantities of<span class=\"_ _1\"></span> cash held in the same currenc<span class=\"_ _1\"></span>y as <span class=\"_ _8\"></span>future foreign ex<span class=\"_ _8\"></span>change cash flow quantities rela<span class=\"_ _1\"></span>ted to committed inv<span class=\"_ _1\"></span>estment in plant and equipment. <span class=\"_ _8\"></span>The Group has undertaken a qualitative analysis <span class=\"_ _1\"></span>to confirm tha<span class=\"_ _1\"></span>t an \u2018<span class=\"_ _8\"></span>economic relationship<span class=\"_ _8\"></span>\u2019 exists between <span class=\"_ _1\"></span>the hedging instrument and the hedged item. It is also sa<span class=\"_ _1\"></span>tisfied that cr<span class=\"_ _1\"></span>edit risk will not domina<span class=\"_ _1\"></span>te the <span class=\"_ _8\"></span>value changes that r<span class=\"_ _1\"></span>esult from <span class=\"_ _8\"></span>that economic relationship.<span class=\"_ _264\"> </span>At the end o<span class=\"_ _1\"></span>f each r<span class=\"_ _1\"></span>eporting period the Gr<span class=\"_ _1\"></span>oup measures the e<span class=\"_ _1\"></span>ffectiveness o<span class=\"_ _1\"></span>f its cash <span class=\"_ _8\"></span>flow hedging and recognises the effective cash <span class=\"_ _8\"></span>flow hedge results in Other<span class=\"_ _1\"></span> Comprehensive Income and <span class=\"_ _8\"></span>the Hedging Effectiveness Reserve <span class=\"_ _1\"></span>within Equity<span class=\"_ _8\"></span>, together <span class=\"_ _8\"></span>with its ineffective hedge results in Pro<span class=\"_ _1\"></span>fit and Loss. <span class=\"_ _8\"></span>Amounts are reclassified fr<span class=\"_ _1\"></span>om the Hedging Eff<span class=\"_ _1\"></span>ectiveness Reserve <span class=\"_ _1\"></span>to property<span class=\"_ _8\"></span>, plant and equipment once construction has been completed or<span class=\"_ _8\"></span> Profit and Loss when <span class=\"_ _1\"></span>the associated hedged tr<span class=\"_ _1\"></span>ansaction affects Pro<span class=\"_ _1\"></span>fit and Loss. Further<span class=\"_ _8\"></span> details are included in note 5.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "Foreign ex<span class=\"_ _1\"></span>change hedging The Group has adopted IFRS 9 hedge accounting in r<span class=\"_ _1\"></span>espect of<span class=\"_ _1\"></span> the cash <span class=\"_ _1\"></span>flow<span class=\"_ _1\"></span> hedging instruments tha<span class=\"_ _1\"></span>t it uses to manage the risk of<span class=\"_ _8\"></span> foreign ex<span class=\"_ _1\"></span>change movemen<span class=\"_ _1\"></span>ts impacting on future cash <span class=\"_ _8\"></span>flows and profitability<span class=\"_ _8\"></span>. The Group has prospectiv<span class=\"_ _1\"></span>ely assessed <span class=\"_ _8\"></span>the effectiveness of<span class=\"_ _1\"></span> its cash flow<span class=\"_ _8\"></span> hedging using the \u2018hedge ratio<span class=\"_ _8\"></span>\u2019 of quantities of<span class=\"_ _1\"></span> cash held in the same currenc<span class=\"_ _1\"></span>y as <span class=\"_ _8\"></span>future foreign ex<span class=\"_ _8\"></span>change cash flow quantities rela<span class=\"_ _1\"></span>ted to committed inv<span class=\"_ _1\"></span>estment in plant and equipment. <span class=\"_ _8\"></span>The Group has undertaken a qualitative analysis <span class=\"_ _1\"></span>to confirm tha<span class=\"_ _1\"></span>t an \u2018<span class=\"_ _8\"></span>economic relationship<span class=\"_ _8\"></span>\u2019 exists between <span class=\"_ _1\"></span>the hedging instrument and the hedged item. It is also sa<span class=\"_ _1\"></span>tisfied that cr<span class=\"_ _1\"></span>edit risk will not domina<span class=\"_ _1\"></span>te the <span class=\"_ _8\"></span>value changes that r<span class=\"_ _1\"></span>esult from <span class=\"_ _8\"></span>that economic relationship.<span class=\"_ _264\"> </span>At the end o<span class=\"_ _1\"></span>f each r<span class=\"_ _1\"></span>eporting period the Gr<span class=\"_ _1\"></span>oup measures the e<span class=\"_ _1\"></span>ffectiveness o<span class=\"_ _1\"></span>f its cash <span class=\"_ _8\"></span>flow hedging and recognises the effective cash <span class=\"_ _8\"></span>flow hedge results in Other<span class=\"_ _1\"></span> Comprehensive Income and <span class=\"_ _8\"></span>the Hedging Effectiveness Reserve <span class=\"_ _1\"></span>within Equity<span class=\"_ _8\"></span>, together <span class=\"_ _8\"></span>with its ineffective hedge results in Pro<span class=\"_ _1\"></span>fit and Loss. <span class=\"_ _8\"></span>Amounts are reclassified fr<span class=\"_ _1\"></span>om the Hedging Eff<span class=\"_ _1\"></span>ectiveness Reserve <span class=\"_ _1\"></span>to property<span class=\"_ _8\"></span>, plant and equipment once construction has been completed or<span class=\"_ _8\"></span> Profit and Loss when <span class=\"_ _1\"></span>the associated hedged tr<span class=\"_ _1\"></span>ansaction affects Pro<span class=\"_ _1\"></span>fit and Loss. Further<span class=\"_ _8\"></span> details are included in note 5.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 ls32 ws39 gs119\">Gove<span class=\"_ _9\"></span>rn<span class=\"_ _9\"></span>me<span class=\"_ _9\"></span>nt gr<span class=\"_ _9\"></span>an<span class=\"_ _9\"></span>ts<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls26 ws2 gs11a\">Government gr<span class=\"_ _1\"></span>ants are r<span class=\"_ _1\"></span>ecognised at their<span class=\"_ _8\"></span> fair <span class=\"_ _8\"></span>value where ther<span class=\"_ _8\"></span>e is reasonable assurance that <span class=\"_ _1\"></span>the grant <span class=\"_ _1\"></span>will be received </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls26 ws2 gs11b\">and the Group <span class=\"_ _8\"></span>will comply with <span class=\"_ _1\"></span>the attached conditions. <span class=\"_ _8\"></span>When the grant relates <span class=\"_ _1\"></span>to an expense item, it is recognised as </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls26 ws2 gs11c\">income over<span class=\"_ _8\"></span> the period necessary to ma<span class=\"_ _1\"></span>tch the gran<span class=\"_ _1\"></span>t on a systematic basis <span class=\"_ _8\"></span>to the costs that it is intended <span class=\"_ _8\"></span>to compensate. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls26 ws2 gs11d\">Where the gr<span class=\"_ _8\"></span>ant relates to an asset <span class=\"_ _1\"></span>they<span class=\"_ _1\"></span> are credited <span class=\"_ _8\"></span>to a deferred income account and released <span class=\"_ _1\"></span>to the sta<span class=\"_ _1\"></span>tement of </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls26 ws2 gs11e\">comprehensive income o<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span> the expected useful lif<span class=\"_ _8\"></span>e of the r<span class=\"_ _1\"></span>elevant asse<span class=\"_ _1\"></span>t on a straight line basis.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 lsbf wsd6 gs120\">Goodwill<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs121\">Goodwill arising on the acquisition of<span class=\"_ _8\"></span> a subsidiary undertaking is the diff<span class=\"_ _1\"></span>erence between <span class=\"_ _8\"></span>the fair <span class=\"_ _8\"></span>value of <span class=\"_ _1\"></span>the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs122\">consideration paid and <span class=\"_ _1\"></span>the fair<span class=\"_ _8\"></span> value of<span class=\"_ _8\"></span> the identifiable assets and liabilities acquired. It is capitalised, and is subject </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs123\">to annual impairment revie<span class=\"_ _1\"></span>ws by<span class=\"_ _8\"></span> the Directors. <span class=\"_ _1\"></span>Any<span class=\"_ _1\"></span> impairment arising is charged <span class=\"_ _1\"></span>to the consolidated sta<span class=\"_ _1\"></span>tement of<span class=\"_ _1\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs124\">comprehensive income. <span class=\"_ _8\"></span>Where the f<span class=\"_ _1\"></span>air <span class=\"_ _8\"></span>value of <span class=\"_ _1\"></span>the identifiable assets and liabilities acquired is gr<span class=\"_ _8\"></span>eater than the <span class=\"_ _8\"></span>fair </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs125\">value of<span class=\"_ _8\"></span> consideration paid, the resulting amount is <span class=\"_ _1\"></span>treated as a gain on a bar<span class=\"_ _1\"></span>gain purchase and is recognised in <span class=\"_ _8\"></span>the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs126\">consolidated statement of<span class=\"_ _8\"></span> comprehensive income.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "Goodwill<span class=\"_ _264\"> </span>Goodwill arising on the acquisition of<span class=\"_ _8\"></span> a subsidiary undertaking is the diff<span class=\"_ _1\"></span>erence between <span class=\"_ _8\"></span>the fair <span class=\"_ _8\"></span>value of <span class=\"_ _1\"></span>the consideration paid and <span class=\"_ _1\"></span>the fair<span class=\"_ _8\"></span> value of<span class=\"_ _8\"></span> the identifiable assets and liabilities acquired. It is capitalised, and is subject to annual impairment revie<span class=\"_ _1\"></span>ws by<span class=\"_ _8\"></span> the Directors. <span class=\"_ _1\"></span>Any<span class=\"_ _1\"></span> impairment arising is charged <span class=\"_ _1\"></span>to the consolidated sta<span class=\"_ _1\"></span>tement of<span class=\"_ _1\"></span> comprehensive income. <span class=\"_ _8\"></span>Where the f<span class=\"_ _1\"></span>air <span class=\"_ _8\"></span>value of <span class=\"_ _1\"></span>the identifiable assets and liabilities acquired is gr<span class=\"_ _8\"></span>eater than the <span class=\"_ _8\"></span>fair value of<span class=\"_ _8\"></span> consideration paid, the resulting amount is <span class=\"_ _1\"></span>treated as a gain on a bar<span class=\"_ _1\"></span>gain purchase and is recognised in <span class=\"_ _8\"></span>the consolidated statement of<span class=\"_ _8\"></span> comprehensive income.<span class=\"_ _264\"> </span><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs12f\">Other intangible asset<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs130\">Intellectual property<span class=\"_ _8\"></span> rights, including patents, which cover<span class=\"_ _8\"></span> a portfolio of no<span class=\"_ _1\"></span>vel processes and pr<span class=\"_ _1\"></span>oducts, are shown in </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs131\">the financial statements a<span class=\"_ _1\"></span>t cost less accumulated amortisation and any<span class=\"_ _8\"></span> amounts by <span class=\"_ _1\"></span>which the carrying <span class=\"_ _8\"></span>value is assessed </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs132\">during an annual review<span class=\"_ _8\"></span> to have been impaired. <span class=\"_ _8\"></span>At present, the useful economic lif<span class=\"_ _8\"></span>e of the intellectual pr<span class=\"_ _8\"></span>operty is </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs133\">considered to be 20 <span class=\"_ _8\"></span>years. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs134\">Internal development cos<span class=\"_ _1\"></span>ts are incurred as part o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s activities including new<span class=\"_ _1\"></span> processes, process </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs135\">improv<span class=\"_ _1\"></span>ements, identifying new<span class=\"_ _1\"></span> species and improving <span class=\"_ _8\"></span>the Group<span class=\"_ _8\"></span>\u2019s existing products. Resear<span class=\"_ _8\"></span>ch costs are expensed </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs136\">as incurred. Developmen<span class=\"_ _1\"></span>t costs are capitalised <span class=\"_ _8\"></span>when all of the criteria set out in IA<span class=\"_ _1\"></span>S 38 \u2018Intangible <span class=\"_ _8\"></span>Assets\u2019 (including </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs137\">criteria concerning technical <span class=\"_ _1\"></span>feasibility<span class=\"_ _8\"></span>, ability and inten<span class=\"_ _1\"></span>tion to use or<span class=\"_ _8\"></span> sell, ability to generate <span class=\"_ _8\"></span>future economic benefits, </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs138\">ability <span class=\"_ _8\"></span>to complete the development and ability<span class=\"_ _8\"></span> to reliably measur<span class=\"_ _1\"></span>e the expenditur<span class=\"_ _1\"></span>e<span class=\"_ _8\"></span>) have been met. <span class=\"_ _8\"></span>These internal </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs139\">development costs ar<span class=\"_ _8\"></span>e amortised on a straight line basis over<span class=\"_ _1\"></span> their<span class=\"_ _8\"></span> useful economic life, between eight and 20 <span class=\"_ _1\"></span>years.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 ls31 ws38 gs128\">Joint ventur<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs129\">The Group has entered in<span class=\"_ _1\"></span>to a joint v<span class=\"_ _1\"></span>enture agr<span class=\"_ _1\"></span>eement with Eas<span class=\"_ _1\"></span>tman Chemical Company<span class=\"_ _8\"></span>, forming <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> LLC<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>The </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs12a\">Group applies IFRS 11 f<span class=\"_ _8\"></span>or this joint arrangement, and <span class=\"_ _8\"></span>following assessment of<span class=\"_ _1\"></span> the natur<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span> this joint arr<span class=\"_ _1\"></span>angement, has </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs12b\">determined it to be a joint <span class=\"_ _8\"></span>venture. Interest in <span class=\"_ _8\"></span>the joint ventur<span class=\"_ _1\"></span>e is accounted f<span class=\"_ _1\"></span>or using <span class=\"_ _8\"></span>the equity method, after initially<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs12c\">being recognised at cost.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs12d\">Further<span class=\"_ _1\"></span> details concerning the <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> LLC join<span class=\"_ _1\"></span>t v<span class=\"_ _1\"></span>enture <span class=\"_ _1\"></span>with Eastman Chemical Company<span class=\"_ _8\"></span> are included in note 28.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "Joint ventur<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span>The Group has entered in<span class=\"_ _1\"></span>to a joint v<span class=\"_ _1\"></span>enture agr<span class=\"_ _1\"></span>eement with Eas<span class=\"_ _1\"></span>tman Chemical Company<span class=\"_ _8\"></span>, forming <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> LLC<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>The Group applies IFRS 11 f<span class=\"_ _8\"></span>or this joint arrangement, and <span class=\"_ _8\"></span>following assessment of<span class=\"_ _1\"></span> the natur<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span> this joint arr<span class=\"_ _1\"></span>angement, has determined it to be a joint <span class=\"_ _8\"></span>venture. Interest in <span class=\"_ _8\"></span>the joint ventur<span class=\"_ _1\"></span>e is accounted f<span class=\"_ _1\"></span>or using <span class=\"_ _8\"></span>the equity method, after initially<span class=\"_ _8\"></span> being recognised at cost.<span class=\"_ _264\"> </span>Further<span class=\"_ _1\"></span> details concerning the <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> LLC join<span class=\"_ _1\"></span>t v<span class=\"_ _1\"></span>enture <span class=\"_ _1\"></span>with Eastman Chemical Company<span class=\"_ _8\"></span> are included in note 28.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "Other intangible asset<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span>Intellectual property<span class=\"_ _8\"></span> rights, including patents, which cover<span class=\"_ _8\"></span> a portfolio of no<span class=\"_ _1\"></span>vel processes and pr<span class=\"_ _1\"></span>oducts, are shown in the financial statements a<span class=\"_ _1\"></span>t cost less accumulated amortisation and any<span class=\"_ _8\"></span> amounts by <span class=\"_ _1\"></span>which the carrying <span class=\"_ _8\"></span>value is assessed during an annual review<span class=\"_ _8\"></span> to have been impaired. <span class=\"_ _8\"></span>At present, the useful economic lif<span class=\"_ _8\"></span>e of the intellectual pr<span class=\"_ _8\"></span>operty is considered to be 20 <span class=\"_ _8\"></span>years. Internal development cos<span class=\"_ _1\"></span>ts are incurred as part o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s activities including new<span class=\"_ _1\"></span> processes, process improv<span class=\"_ _1\"></span>ements, identifying new<span class=\"_ _1\"></span> species and improving <span class=\"_ _8\"></span>the Group<span class=\"_ _8\"></span>\u2019s existing products. Resear<span class=\"_ _8\"></span>ch costs are expensed as incurred. Developmen<span class=\"_ _1\"></span>t costs are capitalised <span class=\"_ _8\"></span>when all of the criteria set out in IA<span class=\"_ _1\"></span>S 38 \u2018Intangible <span class=\"_ _8\"></span>Assets\u2019 (including criteria concerning technical <span class=\"_ _1\"></span>feasibility<span class=\"_ _8\"></span>, ability and inten<span class=\"_ _1\"></span>tion to use or<span class=\"_ _8\"></span> sell, ability to generate <span class=\"_ _8\"></span>future economic benefits, ability <span class=\"_ _8\"></span>to complete the development and ability<span class=\"_ _8\"></span> to reliably measur<span class=\"_ _1\"></span>e the expenditur<span class=\"_ _1\"></span>e<span class=\"_ _8\"></span>) have been met. <span class=\"_ _8\"></span>These internal development costs ar<span class=\"_ _8\"></span>e amortised on a straight line basis over<span class=\"_ _1\"></span> their<span class=\"_ _8\"></span> useful economic life, between eight and 20 <span class=\"_ _1\"></span>years.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "Proper<span class=\"_ _9\"></span>ty<span class=\"_ _8\"></span>, plant and equipment<span class=\"_ _264\"> </span>Property<span class=\"_ _8\"></span>, plant and equipment are stated a<span class=\"_ _1\"></span>t cost less accumulated depreciation and an<span class=\"_ _1\"></span>y impairmen<span class=\"_ _1\"></span>t charged. Cost includes the original purchase price o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the asset as well as costs of<span class=\"_ _8\"></span> bringing the asset to <span class=\"_ _1\"></span>the w<span class=\"_ _1\"></span>orking condition and location of<span class=\"_ _1\"></span> its intended use. <span class=\"_ _8\"></span>The capitalisation of costs is suspended during extended periods in <span class=\"_ _1\"></span>which it suspends active development o<span class=\"_ _1\"></span>f a qualifying asset. Depr<span class=\"_ _8\"></span>eciation is provided at rates calculated <span class=\"_ _1\"></span>to write o<span class=\"_ _1\"></span>ff <span class=\"_ _8\"></span>the cost less estimated residual value of<span class=\"_ _8\"></span> each asset, except freehold land, o<span class=\"_ _8\"></span>ver its expected useful life on a s<span class=\"_ _1\"></span>traight line basis, as f<span class=\"_ _8\"></span>ollows:<span class=\"_ _264\"> </span>Plant and machinery <span class=\"_ _89\"> </span> <span class=\"_ _22\"></span>These assets comprise pilot plants and production <span class=\"_ _8\"></span>facilities. These f<span class=\"_ _1\"></span>acilities are deprecia<span class=\"_ _1\"></span>ted from the da<span class=\"_ _1\"></span>te they<span class=\"_ _8\"></span> become available for<span class=\"_ _8\"></span> use over <span class=\"_ _1\"></span>their use<span class=\"_ _1\"></span>ful lives of<span class=\"_ _8\"></span> between five and  20 years<span class=\"_ _264\"> </span>Office equipment <span class=\"_ _17\"> </span> <span class=\"_ _d0\"> </span>Useful life of<span class=\"_ _8\"></span> between three and <span class=\"_ _1\"></span>five <span class=\"_ _1\"></span>years<span class=\"_ _264\"> </span>Leased land and buildings <span class=\"_ _12\"> </span>Land held under a <span class=\"_ _8\"></span>finance lease is depreciated over<span class=\"_ _1\"></span> the lif<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span> the lease<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "Depr<span class=\"_ _8\"></span>eciation is provided at rates calculated <span class=\"_ _1\"></span>to write o<span class=\"_ _1\"></span>ff <span class=\"_ _8\"></span>the cost less estimated residual value of<span class=\"_ _8\"></span> each asset, except freehold land, o<span class=\"_ _8\"></span>ver its expected useful life on a s<span class=\"_ _1\"></span>traight line basis, as f<span class=\"_ _8\"></span>ollows:<span class=\"_ _264\"> </span>Plant and machinery <span class=\"_ _89\"> </span> <span class=\"_ _22\"></span>These assets comprise pilot plants and production <span class=\"_ _8\"></span>facilities. These f<span class=\"_ _1\"></span>acilities are deprecia<span class=\"_ _1\"></span>ted from the da<span class=\"_ _1\"></span>te they<span class=\"_ _8\"></span> become available for<span class=\"_ _8\"></span> use over <span class=\"_ _1\"></span>their use<span class=\"_ _1\"></span>ful lives of<span class=\"_ _8\"></span> between five and  20 years<span class=\"_ _264\"> </span>Office equipment <span class=\"_ _17\"> </span> <span class=\"_ _d0\"> </span>Useful life of<span class=\"_ _8\"></span> between three and <span class=\"_ _1\"></span>five <span class=\"_ _1\"></span>years<span class=\"_ _264\"> </span>Leased land and buildings <span class=\"_ _12\"> </span>Land held under a <span class=\"_ _8\"></span>finance lease is depreciated over<span class=\"_ _1\"></span> the lif<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span> the lease<span class=\"_ _264\"> </span>Depr<span class=\"_ _1\"></span>eciation is charged <span class=\"_ _1\"></span>to the consolidated income s<span class=\"_ _1\"></span>tatement so as to depreciate <span class=\"_ _1\"></span>the right-of<span class=\"_ _8\"></span>-use asset from the commencement da<span class=\"_ _1\"></span>te to <span class=\"_ _1\"></span>the earlier o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the end of the useful lif<span class=\"_ _8\"></span>e of the right-of<span class=\"_ _8\"></span>-use asset or the end of<span class=\"_ _8\"></span> the lease term. <span class=\"_ _8\"></span>The lease term shall include the period of<span class=\"_ _8\"></span> an extension option where it is reasonably<span class=\"_ _1\"></span> certain that <span class=\"_ _8\"></span>the option will be exercised. <span class=\"_ _8\"></span>Where the lease contains a pur<span class=\"_ _1\"></span>chase option the asse<span class=\"_ _1\"></span>t is written off<span class=\"_ _1\"></span> over<span class=\"_ _8\"></span> the useful life of<span class=\"_ _8\"></span> the asset when it is reasonably<span class=\"_ _8\"></span> certain that the pur<span class=\"_ _1\"></span>chase option will be e<span class=\"_ _1\"></span>xercised. The lease liability is measur<span class=\"_ _1\"></span>ed at the pr<span class=\"_ _1\"></span>esent <span class=\"_ _1\"></span>value of<span class=\"_ _8\"></span> the future lease payments, including <span class=\"_ _8\"></span>variable lease payments that depend on an index and the ex<span class=\"_ _8\"></span>ercise price of purchase op<span class=\"_ _1\"></span>tions wher<span class=\"_ _1\"></span>e it is reasonably<span class=\"_ _1\"></span> certain that <span class=\"_ _8\"></span>the option will be exercised, discoun<span class=\"_ _1\"></span>ted using the inter<span class=\"_ _1\"></span>est rate implicit in <span class=\"_ _8\"></span>the lease, if readily<span class=\"_ _1\"></span> determinable. If <span class=\"_ _8\"></span>the implicit interest rate cannot be readily<span class=\"_ _8\"></span> determined, the lessee\u2019<span class=\"_ _8\"></span>s incremental borrowing r<span class=\"_ _1\"></span>ate is used. Finance charges ar<span class=\"_ _1\"></span>e recognised in the consolidated statement of<span class=\"_ _8\"></span> comprehensive income over<span class=\"_ _8\"></span> the period of <span class=\"_ _8\"></span>the lease. Lease expenses f<span class=\"_ _8\"></span>or leases with a duration o<span class=\"_ _1\"></span>f one <span class=\"_ _8\"></span>year or<span class=\"_ _1\"></span> less and low-value assets ar<span class=\"_ _1\"></span>e not recognised in <span class=\"_ _8\"></span>the consolidated statement of<span class=\"_ _8\"></span> financial position, and are charged <span class=\"_ _1\"></span>to the consolidated income sta<span class=\"_ _1\"></span>tement when incurr<span class=\"_ _1\"></span>ed. Low-value asse<span class=\"_ _1\"></span>ts are determined based on quantitativ<span class=\"_ _1\"></span>e criteria.<span class=\"_ _264\"> </span>The Group has used the <span class=\"_ _8\"></span>following practical expedients permitted by<span class=\"_ _8\"></span> the standard:<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">The use of<span class=\"_ _1\"></span> a single discount rate <span class=\"_ _1\"></span>to a portfolio of<span class=\"_ _8\"></span> leases with reasonably<span class=\"_ _1\"></span> similar char<span class=\"_ _1\"></span>acteristics<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Reliance on previous assessmen<span class=\"_ _1\"></span>ts on whether<span class=\"_ _8\"></span> leases are onerous<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2 ws2\">The use of hindsight in determining <span class=\"_ _8\"></span>the lease term where <span class=\"_ _8\"></span>the contract contains options to extend or<span class=\"_ _8\"></span> terminate the lease.<span class=\"_ _264\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs13b\">Impairment of<span class=\"_ _1\"></span> non-financial assets<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs13c\">The carrying amount of<span class=\"_ _1\"></span> non-current non-<span class=\"_ _1\"></span>financial assets of<span class=\"_ _8\"></span> the Group is compared to <span class=\"_ _8\"></span>the recoverable amount o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs13d\">assets whene<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span> events or<span class=\"_ _8\"></span> changes in circumstances indicate that <span class=\"_ _1\"></span>the net book <span class=\"_ _1\"></span>value may<span class=\"_ _8\"></span> not be recoverable, or<span class=\"_ _8\"></span> in </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs13e\">the case of<span class=\"_ _1\"></span> goodwill, annually<span class=\"_ _8\"></span>. The reco<span class=\"_ _8\"></span>verable amount is the higher<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue in use and the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue less cost to sell. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs13f\">In assessing the <span class=\"_ _8\"></span>value in use, the expected future cash <span class=\"_ _8\"></span>flows from <span class=\"_ _1\"></span>the assets are determined b<span class=\"_ _1\"></span>y applying a discoun<span class=\"_ _1\"></span>t </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs140\">rate <span class=\"_ _1\"></span>to the anticipated pr<span class=\"_ _1\"></span>e-tax futur<span class=\"_ _1\"></span>e cash flow<span class=\"_ _1\"></span>s. <span class=\"_ _1\"></span>An impairment charge is recognised in <span class=\"_ _8\"></span>the consolidated statement </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs141\">of<span class=\"_ _1\"></span> comprehensive income <span class=\"_ _8\"></span>to the extent that <span class=\"_ _1\"></span>the carrying amount exceeds <span class=\"_ _8\"></span>the assets\u2019 recov<span class=\"_ _8\"></span>erable amount. The re<span class=\"_ _1\"></span>vised </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs142\">carrying amounts are amortised or<span class=\"_ _1\"></span> depreciated in line <span class=\"_ _8\"></span>with Group accounting policies. A<span class=\"_ _8\"></span> previously r<span class=\"_ _1\"></span>ecognised </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs143\">impairment loss, other<span class=\"_ _1\"></span> than on goodwill, is re<span class=\"_ _1\"></span>versed if<span class=\"_ _8\"></span> the recover<span class=\"_ _1\"></span>able amount increases as a result o<span class=\"_ _1\"></span>f a r<span class=\"_ _8\"></span>eversal of </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs144\">the conditions that originally<span class=\"_ _8\"></span> resulted in the impairment. <span class=\"_ _8\"></span>This reversal is recognised in the consolida<span class=\"_ _1\"></span>ted statement of<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs145\">comprehensive income and is limited <span class=\"_ _8\"></span>to the carrying amount that <span class=\"_ _1\"></span>would have been de<span class=\"_ _1\"></span>termined, net of<span class=\"_ _8\"></span> depreciation, </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs146\">had no impairment loss been recognised in prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ears. <span class=\"_ _1\"></span>Assets are gr<span class=\"_ _1\"></span>ouped at the lo<span class=\"_ _1\"></span>west lev<span class=\"_ _1\"></span>els f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>which there are </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs147\">separately<span class=\"_ _1\"></span> identifiable cash flo<span class=\"_ _1\"></span>ws (<span class=\"_ _4\"></span>cash generating units<span class=\"_ _8\"></span>) for purposes o<span class=\"_ _1\"></span>f assessing impairment. </div>The Group applies IFRS 9\u2019<span class=\"_ _8\"></span>s \u2018simplified\u2019 approach <span class=\"_ _1\"></span>that requires companies <span class=\"_ _8\"></span>to recognise the lifetime expected losses on its tr<span class=\"_ _1\"></span>ade receivables. <span class=\"_ _8\"></span>At the date of<span class=\"_ _8\"></span> initial recognition, the credit losses expected <span class=\"_ _1\"></span>to arise over<span class=\"_ _8\"></span> the lifetime of<span class=\"_ _8\"></span> a trade receiv<span class=\"_ _1\"></span>able are recognised as an impairment and ar<span class=\"_ _8\"></span>e adjusted, over <span class=\"_ _1\"></span>the lifetime o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the receivable, to reflect objective e<span class=\"_ _1\"></span>vidence reflecting <span class=\"_ _8\"></span>whether the Group <span class=\"_ _8\"></span>will not be able to collect its debts.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "Impairment of<span class=\"_ _1\"></span> non-financial assets<span class=\"_ _264\"> </span>The carrying amount of<span class=\"_ _1\"></span> non-current non-<span class=\"_ _1\"></span>financial assets of<span class=\"_ _8\"></span> the Group is compared to <span class=\"_ _8\"></span>the recoverable amount o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the assets whene<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span> events or<span class=\"_ _8\"></span> changes in circumstances indicate that <span class=\"_ _1\"></span>the net book <span class=\"_ _1\"></span>value may<span class=\"_ _8\"></span> not be recoverable, or<span class=\"_ _8\"></span> in the case of<span class=\"_ _1\"></span> goodwill, annually<span class=\"_ _8\"></span>. The reco<span class=\"_ _8\"></span>verable amount is the higher<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue in use and the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue less cost to sell. In assessing the <span class=\"_ _8\"></span>value in use, the expected future cash <span class=\"_ _8\"></span>flows from <span class=\"_ _1\"></span>the assets are determined b<span class=\"_ _1\"></span>y applying a discoun<span class=\"_ _1\"></span>t rate <span class=\"_ _1\"></span>to the anticipated pr<span class=\"_ _1\"></span>e-tax futur<span class=\"_ _1\"></span>e cash flow<span class=\"_ _1\"></span>s. <span class=\"_ _1\"></span>An impairment charge is recognised in <span class=\"_ _8\"></span>the consolidated statement of<span class=\"_ _1\"></span> comprehensive income <span class=\"_ _8\"></span>to the extent that <span class=\"_ _1\"></span>the carrying amount exceeds <span class=\"_ _8\"></span>the assets\u2019 recov<span class=\"_ _8\"></span>erable amount. The re<span class=\"_ _1\"></span>vised carrying amounts are amortised or<span class=\"_ _1\"></span> depreciated in line <span class=\"_ _8\"></span>with Group accounting policies. A<span class=\"_ _8\"></span> previously r<span class=\"_ _1\"></span>ecognised impairment loss, other<span class=\"_ _1\"></span> than on goodwill, is re<span class=\"_ _1\"></span>versed if<span class=\"_ _8\"></span> the recover<span class=\"_ _1\"></span>able amount increases as a result o<span class=\"_ _1\"></span>f a r<span class=\"_ _8\"></span>eversal of the conditions that originally<span class=\"_ _8\"></span> resulted in the impairment. <span class=\"_ _8\"></span>This reversal is recognised in the consolida<span class=\"_ _1\"></span>ted statement of<span class=\"_ _8\"></span> comprehensive income and is limited <span class=\"_ _8\"></span>to the carrying amount that <span class=\"_ _1\"></span>would have been de<span class=\"_ _1\"></span>termined, net of<span class=\"_ _8\"></span> depreciation, had no impairment loss been recognised in prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ears. <span class=\"_ _1\"></span>Assets are gr<span class=\"_ _1\"></span>ouped at the lo<span class=\"_ _1\"></span>west lev<span class=\"_ _1\"></span>els f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>which there are separately<span class=\"_ _1\"></span> identifiable cash flo<span class=\"_ _1\"></span>ws (<span class=\"_ _4\"></span>cash generating units<span class=\"_ _8\"></span>) for purposes o<span class=\"_ _1\"></span>f assessing impairment.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 ls19 ws1e gs149\">Leases<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs14a\">T<span class=\"_ _4\"></span>o the extent <span class=\"_ _1\"></span>that a right-of<span class=\"_ _8\"></span>-control exists ov<span class=\"_ _1\"></span>er an asset subject <span class=\"_ _8\"></span>to a lease, a right-of-use asset, r<span class=\"_ _1\"></span>epresenting <span class=\"_ _1\"></span>the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs14b\">Group<span class=\"_ _8\"></span>\u2019s righ<span class=\"_ _1\"></span>t to use <span class=\"_ _1\"></span>the underlying leased asset, and a lease liability<span class=\"_ _8\"></span>, representing <span class=\"_ _8\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s obligation to mak<span class=\"_ _8\"></span>e lease </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs14c\">payments, are r<span class=\"_ _1\"></span>ecognised in the consolidated sta<span class=\"_ _1\"></span>tement of<span class=\"_ _8\"></span> financial position at the commencement of<span class=\"_ _8\"></span> the lease. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs14d\">The right-of<span class=\"_ _8\"></span>-use asset is measured initially at cost and includes <span class=\"_ _8\"></span>the amount of initial measurement o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the lease liability<span class=\"_ _1\"></span>, </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs14e\">any<span class=\"_ _1\"></span> initial direct costs incurred, including adv<span class=\"_ _1\"></span>ance lease payments, and an estimate o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the dismantling, removal and </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs14f\">restora<span class=\"_ _1\"></span>tion costs required in <span class=\"_ _8\"></span>terms of the lease. Depr<span class=\"_ _1\"></span>eciation is charged <span class=\"_ _1\"></span>to the consolidated income s<span class=\"_ _1\"></span>tatement so as </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs150\">to depreciate <span class=\"_ _1\"></span>the right-of<span class=\"_ _8\"></span>-use asset from the commencement da<span class=\"_ _1\"></span>te to <span class=\"_ _1\"></span>the earlier o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the end of the useful lif<span class=\"_ _8\"></span>e of the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs151\">right-of<span class=\"_ _8\"></span>-use asset or the end of<span class=\"_ _8\"></span> the lease term. <span class=\"_ _8\"></span>The lease term shall include the period of<span class=\"_ _8\"></span> an extension option where it </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs152\">is reasonably<span class=\"_ _1\"></span> certain that <span class=\"_ _8\"></span>the option will be exercised. <span class=\"_ _8\"></span>Where the lease contains a pur<span class=\"_ _1\"></span>chase option the asse<span class=\"_ _1\"></span>t is written </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs153\">off<span class=\"_ _1\"></span> over<span class=\"_ _8\"></span> the useful life of<span class=\"_ _8\"></span> the asset when it is reasonably<span class=\"_ _8\"></span> certain that the pur<span class=\"_ _1\"></span>chase option will be e<span class=\"_ _1\"></span>xercised. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs154\">The lease liability is measur<span class=\"_ _1\"></span>ed at the pr<span class=\"_ _1\"></span>esent <span class=\"_ _1\"></span>value of<span class=\"_ _8\"></span> the future lease payments, including <span class=\"_ _8\"></span>variable lease payments that </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs155\">depend on an index and the ex<span class=\"_ _8\"></span>ercise price of purchase op<span class=\"_ _1\"></span>tions wher<span class=\"_ _1\"></span>e it is reasonably<span class=\"_ _1\"></span> certain that <span class=\"_ _8\"></span>the option will be </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs156\">exercised, discoun<span class=\"_ _1\"></span>ted using the inter<span class=\"_ _1\"></span>est rate implicit in <span class=\"_ _8\"></span>the lease, if readily<span class=\"_ _1\"></span> determinable. If <span class=\"_ _8\"></span>the implicit interest rate </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs157\">cannot be readily<span class=\"_ _8\"></span> determined, the lessee\u2019<span class=\"_ _8\"></span>s incremental borrowing r<span class=\"_ _1\"></span>ate is used. Finance charges ar<span class=\"_ _1\"></span>e recognised in the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs158\">consolidated statement of<span class=\"_ _8\"></span> comprehensive income over<span class=\"_ _8\"></span> the period of <span class=\"_ _8\"></span>the lease. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs159\">Lease expenses f<span class=\"_ _8\"></span>or leases with a duration o<span class=\"_ _1\"></span>f one <span class=\"_ _8\"></span>year or<span class=\"_ _1\"></span> less and low-value assets ar<span class=\"_ _1\"></span>e not recognised in <span class=\"_ _8\"></span>the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs15a\">consolidated statement of<span class=\"_ _8\"></span> financial position, and are charged <span class=\"_ _1\"></span>to the consolidated income sta<span class=\"_ _1\"></span>tement when incurr<span class=\"_ _1\"></span>ed. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs15b\">Low-value asse<span class=\"_ _1\"></span>ts are determined based on quantitativ<span class=\"_ _1\"></span>e criteria.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs15c\">The Group has used the <span class=\"_ _8\"></span>following practical expedients permitted by<span class=\"_ _8\"></span> the standard:<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs15d\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">The use of<span class=\"_ _1\"></span> a single discount rate <span class=\"_ _1\"></span>to a portfolio of<span class=\"_ _8\"></span> leases with reasonably<span class=\"_ _1\"></span> similar char<span class=\"_ _1\"></span>acteristics<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs15e\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Reliance on previous assessmen<span class=\"_ _1\"></span>ts on whether<span class=\"_ _8\"></span> leases are onerous<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls48 ws91 gs15f\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2 ws2\">The use of hindsight in determining <span class=\"_ _8\"></span>the lease term where <span class=\"_ _8\"></span>the contract contains options to extend or<span class=\"_ _8\"></span> terminate the lease.<span class=\"_ _264\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 ls32 ws39 gs161\">Invent<span class=\"_ _9\"></span>o<span class=\"_ _9\"></span>rie<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs162\">Raw materials, <span class=\"_ _8\"></span>which consist of unprocessed <span class=\"_ _8\"></span>timber and chemicals used in manufacturing operations, are <span class=\"_ _8\"></span>valued at the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs163\">lower<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> cost and net realisable <span class=\"_ _8\"></span>value. The basis on <span class=\"_ _8\"></span>which cost is derived is a first-in, first-out basis.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs164\">Finished goods, comprising processed timber<span class=\"_ _4\"></span>, are stated at <span class=\"_ _8\"></span>the lower of<span class=\"_ _8\"></span> weighted aver<span class=\"_ _1\"></span>age cost of<span class=\"_ _1\"></span> production or<span class=\"_ _1\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs165\">net realisable <span class=\"_ _8\"></span>value. Costs include direct materials, direct labour<span class=\"_ _1\"></span> costs and production ov<span class=\"_ _1\"></span>erheads (<span class=\"_ _8\"></span>excluding <span class=\"_ _8\"></span>the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs166\">depreciation<span class=\"_ _8\"></span>/deple<span class=\"_ _1\"></span>tion of<span class=\"_ _1\"></span> relev<span class=\"_ _1\"></span>ant property<span class=\"_ _8\"></span> and plant and equipment) absorbed at an appr<span class=\"_ _1\"></span>opriate level o<span class=\"_ _1\"></span>f capacity<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs167\">utilisation. Net realisable <span class=\"_ _8\"></span>value represents the es<span class=\"_ _1\"></span>timated selling price less all expected costs <span class=\"_ _1\"></span>to completion and costs <span class=\"_ _1\"></span>to </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs168\">be incurred in selling and distribution.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs16a\">Fa<span class=\"_ _1\"></span>ir value measurement<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs16b\">Assets and liabilities that ar<span class=\"_ _8\"></span>e measured at fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue, or <span class=\"_ _8\"></span>where the fair<span class=\"_ _8\"></span> value of<span class=\"_ _8\"></span> financial instruments has been disclosed </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs16c\">in notes to <span class=\"_ _8\"></span>the financial statements, are based on <span class=\"_ _1\"></span>the follo<span class=\"_ _1\"></span>wing fair<span class=\"_ _8\"></span> value measurement hier<span class=\"_ _8\"></span>archy:<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs16d\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">level 1 \u2013 quoted prices (<span class=\"_ _4\"></span>unadjusted) in active markets <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> identical assets or<span class=\"_ _1\"></span> liabilities;<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs16e\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">level 2 \u2013 inputs other<span class=\"_ _8\"></span> than quoted prices included within lev<span class=\"_ _8\"></span>el 1 that are observable f<span class=\"_ _8\"></span>or the asset or<span class=\"_ _1\"></span> liability<span class=\"_ _8\"></span>, either </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs16f\">directly<span class=\"_ _1\"></span> (<span class=\"_ _8\"></span>that is, as prices<span class=\"_ _1\"></span>) or indir<span class=\"_ _1\"></span>ectly (<span class=\"_ _8\"></span>that is, derived fr<span class=\"_ _1\"></span>om prices<span class=\"_ _8\"></span>); and<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs170\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">level 3 \u2013 inputs <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the asset or<span class=\"_ _8\"></span> liability that ar<span class=\"_ _1\"></span>e not based on observable mark<span class=\"_ _1\"></span>et data (<span class=\"_ _8\"></span>that is, unobservable inputs<span class=\"_ _8\"></span>).<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs171\">Specific v<span class=\"_ _1\"></span>aluation methodologies used to <span class=\"_ _8\"></span>value financial instruments include other<span class=\"_ _8\"></span> techniques, including discounted </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs172\">cash flow<span class=\"_ _8\"></span> analysis, are used to determine <span class=\"_ _1\"></span>the fair<span class=\"_ _8\"></span> values of<span class=\"_ _8\"></span> other financial instruments.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "Fa<span class=\"_ _1\"></span>ir value measurement<span class=\"_ _264\"> </span>Assets and liabilities that ar<span class=\"_ _8\"></span>e measured at fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue, or <span class=\"_ _8\"></span>where the fair<span class=\"_ _8\"></span> value of<span class=\"_ _8\"></span> financial instruments has been disclosed in notes to <span class=\"_ _8\"></span>the financial statements, are based on <span class=\"_ _1\"></span>the follo<span class=\"_ _1\"></span>wing fair<span class=\"_ _8\"></span> value measurement hier<span class=\"_ _8\"></span>archy:<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">level 1 \u2013 quoted prices (<span class=\"_ _4\"></span>unadjusted) in active markets <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> identical assets or<span class=\"_ _1\"></span> liabilities;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">level 2 \u2013 inputs other<span class=\"_ _8\"></span> than quoted prices included within lev<span class=\"_ _8\"></span>el 1 that are observable f<span class=\"_ _8\"></span>or the asset or<span class=\"_ _1\"></span> liability<span class=\"_ _8\"></span>, either </span>directly<span class=\"_ _1\"></span> (<span class=\"_ _8\"></span>that is, as prices<span class=\"_ _1\"></span>) or indir<span class=\"_ _1\"></span>ectly (<span class=\"_ _8\"></span>that is, derived fr<span class=\"_ _1\"></span>om prices<span class=\"_ _8\"></span>); and<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">level 3 \u2013 inputs <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the asset or<span class=\"_ _8\"></span> liability that ar<span class=\"_ _1\"></span>e not based on observable mark<span class=\"_ _1\"></span>et data (<span class=\"_ _8\"></span>that is, unobservable inputs<span class=\"_ _8\"></span>).<span class=\"_ _264\"> </span></span>Specific v<span class=\"_ _1\"></span>aluation methodologies used to <span class=\"_ _8\"></span>value financial instruments include other<span class=\"_ _8\"></span> techniques, including discounted cash flow<span class=\"_ _8\"></span> analysis, are used to determine <span class=\"_ _1\"></span>the fair<span class=\"_ _8\"></span> values of<span class=\"_ _8\"></span> other financial instruments.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "Financial assets<span class=\"_ _264\"> </span>Financial assets and financial liabilities ar<span class=\"_ _1\"></span>e recognised in the Gr<span class=\"_ _8\"></span>oup\u2019<span class=\"_ _8\"></span>s consolidated statement of<span class=\"_ _1\"></span> financial position <span class=\"_ _8\"></span>when the Group becomes party<span class=\"_ _1\"></span> to <span class=\"_ _1\"></span>the contractual pr<span class=\"_ _1\"></span>ovisions of<span class=\"_ _8\"></span> the instrument.<span class=\"_ _264\"> </span>Financial assets are initially<span class=\"_ _8\"></span> measured at fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue and in the case of<span class=\"_ _8\"></span> investments not at <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue thr<span class=\"_ _1\"></span>ough profit or<span class=\"_ _8\"></span> loss, fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue plus directly<span class=\"_ _1\"></span> attributable tr<span class=\"_ _1\"></span>ansaction costs. Except <span class=\"_ _8\"></span>where a reliable fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue cannot be obtained, unlisted shar<span class=\"_ _1\"></span>es held by<span class=\"_ _8\"></span> the Group are classified as f<span class=\"_ _1\"></span>air <span class=\"_ _8\"></span>value through other<span class=\"_ _8\"></span> comprehensive income and are stated at <span class=\"_ _1\"></span>fair <span class=\"_ _8\"></span>value. Gains and losses arising from changes in <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue are recognised dir<span class=\"_ _1\"></span>ectly in o<span class=\"_ _1\"></span>ther compr<span class=\"_ _1\"></span>ehensive income, <span class=\"_ _1\"></span>with dividends recognised in profit or<span class=\"_ _8\"></span> loss. Where it is not possible to obtain a r<span class=\"_ _1\"></span>eliable fair<span class=\"_ _8\"></span> value, these in<span class=\"_ _1\"></span>vestments ar<span class=\"_ _1\"></span>e held at cost less pro<span class=\"_ _1\"></span>vision f<span class=\"_ _1\"></span>or impairment.<span class=\"_ _264\"> </span>Loans and receivables, <span class=\"_ _8\"></span>which comprise non-derivative financial assets <span class=\"_ _8\"></span>with fixed and determinable payments <span class=\"_ _1\"></span>that are not quoted on an active mark<span class=\"_ _8\"></span>et, are initially recognised at <span class=\"_ _8\"></span>fair v<span class=\"_ _1\"></span>alue plus tr<span class=\"_ _1\"></span>ansaction costs that ar<span class=\"_ _1\"></span>e directly<span class=\"_ _8\"></span> attributable to their<span class=\"_ _1\"></span> acquisition or issue, and ar<span class=\"_ _1\"></span>e subsequently<span class=\"_ _1\"></span> carried at amortised cost using the e<span class=\"_ _1\"></span>ffective in<span class=\"_ _1\"></span>terest ra<span class=\"_ _1\"></span>te method, less provision <span class=\"_ _1\"></span>for<span class=\"_ _8\"></span> impairment.<span class=\"_ _264\"> </span>T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span>T<span class=\"_ _4\"></span>rade receivables ar<span class=\"_ _1\"></span>e initially r<span class=\"_ _8\"></span>ecognised at fair <span class=\"_ _8\"></span>value and are subsequently measur<span class=\"_ _1\"></span>ed at amortised cost using the effective in<span class=\"_ _1\"></span>terest ra<span class=\"_ _1\"></span>te method, less allowance <span class=\"_ _8\"></span>for impairments. <span class=\"_ _8\"></span>The Group has elected to apply <span class=\"_ _8\"></span>the IFRS 9 practical expedient option <span class=\"_ _1\"></span>to measure <span class=\"_ _1\"></span>the v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> its trade r<span class=\"_ _8\"></span>eceivables at transaction price, as <span class=\"_ _1\"></span>they<span class=\"_ _1\"></span> do not contain a significant financing element. <span class=\"_ _1\"></span>The Group applies IFRS 9\u2019<span class=\"_ _8\"></span>s \u2018simplified\u2019 approach <span class=\"_ _1\"></span>that requires companies <span class=\"_ _8\"></span>to recognise the lifetime expected losses on its tr<span class=\"_ _1\"></span>ade receivables. <span class=\"_ _8\"></span>At the date of<span class=\"_ _8\"></span> initial recognition, the credit losses expected <span class=\"_ _1\"></span>to arise over<span class=\"_ _8\"></span> the lifetime of<span class=\"_ _8\"></span> a trade receiv<span class=\"_ _1\"></span>able are recognised as an impairment and ar<span class=\"_ _8\"></span>e adjusted, over <span class=\"_ _1\"></span>the lifetime o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the receivable, to reflect objective e<span class=\"_ _1\"></span>vidence reflecting <span class=\"_ _8\"></span>whether the Group <span class=\"_ _8\"></span>will not be able to collect its debts. Cash and cash equivalents<span class=\"_ _264\"> </span>Cash and cash equivalents in <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _8\"></span> financial position comprise cash at bank and in hand and short-term deposits, including liquidity <span class=\"_ _1\"></span>funds, with an original maturity<span class=\"_ _8\"></span> of <span class=\"_ _1\"></span>three months or<span class=\"_ _1\"></span> less. For<span class=\"_ _8\"></span> the purpose of <span class=\"_ _8\"></span>the statement of<span class=\"_ _8\"></span> consolidated cash flow<span class=\"_ _8\"></span>, cash and cash equivalents consist of cash and cash equiv<span class=\"_ _1\"></span>alents as defined abov<span class=\"_ _1\"></span>e, net of<span class=\"_ _1\"></span> outstanding bank ov<span class=\"_ _1\"></span>erdrafts. In <span class=\"_ _8\"></span>the prior year<span class=\"_ _4\"></span>, Cash and cash equivalents included cash pledged to <span class=\"_ _8\"></span>ABN Amr<span class=\"_ _1\"></span>o as collateral f<span class=\"_ _8\"></span>or the $20 million Letter<span class=\"_ _8\"></span> of Credit pr<span class=\"_ _1\"></span>ovided to FHB<span class=\"_ _8\"></span>. See note 31.<span class=\"_ _264\"> </span>Financial liabili<span class=\"_ _1\"></span>ties Other financial liabilities<span class=\"_ _264\"> </span>T<span class=\"_ _4\"></span>rade payables and other<span class=\"_ _8\"></span> financial liabilities are initially r<span class=\"_ _8\"></span>ecognised at fair <span class=\"_ _8\"></span>value and subsequently carried at amortised cost using the eff<span class=\"_ _8\"></span>ective interest method.<span class=\"_ _264\"> </span>Loans and other<span class=\"_ _1\"></span> borrowings ar<span class=\"_ _1\"></span>e initially r<span class=\"_ _1\"></span>ecognised at the <span class=\"_ _8\"></span>fair v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> amounts receiv<span class=\"_ _1\"></span>ed net of<span class=\"_ _1\"></span> tr<span class=\"_ _1\"></span>ansaction costs and subsequently measur<span class=\"_ _8\"></span>ed at amortised cost using the effective in<span class=\"_ _1\"></span>terest method. Borrowings ar<span class=\"_ _1\"></span>e remov<span class=\"_ _1\"></span>ed from <span class=\"_ _8\"></span>the balance sheet when the obligation specified in <span class=\"_ _1\"></span>the contract is dischar<span class=\"_ _1\"></span>ged, cancelled or expir<span class=\"_ _1\"></span>ed. <span class=\"_ _1\"></span>The difference be<span class=\"_ _1\"></span>tween the carrying amoun<span class=\"_ _1\"></span>t of<span class=\"_ _1\"></span> a financial liability<span class=\"_ _8\"></span> that has been extinguished or <span class=\"_ _1\"></span>transferr<span class=\"_ _8\"></span>ed to another party<span class=\"_ _8\"></span> and the consideration paid, including any<span class=\"_ _8\"></span> non cash assets transferr<span class=\"_ _1\"></span>ed or liabilities assumed, is recognised in pro<span class=\"_ _1\"></span>fit or loss as other<span class=\"_ _8\"></span> income or finance costs.<span class=\"_ _264\"> </span>Financial guarantee contracts<span class=\"_ _264\"> </span>Financial guarantee contr<span class=\"_ _1\"></span>acts are recognised as a <span class=\"_ _1\"></span>financial liability a<span class=\"_ _1\"></span>t the <span class=\"_ _1\"></span>time the guar<span class=\"_ _1\"></span>antee is issued.<span class=\"_ _264\"> </span>The liability is initially<span class=\"_ _8\"></span> measured at fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue, which is de<span class=\"_ _1\"></span>termined based on the presen<span class=\"_ _1\"></span>t v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> the diff<span class=\"_ _1\"></span>erence in cash flows between <span class=\"_ _8\"></span>the contractual payments required under<span class=\"_ _8\"></span> the FHB borrowing (<span class=\"_ _8\"></span>provided <span class=\"_ _8\"></span>to the Company\u2019s join<span class=\"_ _1\"></span>t v<span class=\"_ _1\"></span>enture \u2013 <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _8\"></span>) and the payments <span class=\"_ _8\"></span>that are estimated to be requir<span class=\"_ _8\"></span>ed without the guarantee being pr<span class=\"_ _1\"></span>ovided by<span class=\"_ _8\"></span> Accsys <span class=\"_ _8\"></span>to FHB. <span class=\"_ _8\"></span>T<span class=\"_ _8\"></span>o calculate the <span class=\"_ _8\"></span>fair v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> the guaran<span class=\"_ _1\"></span>tee, the pr<span class=\"_ _1\"></span>esent v<span class=\"_ _1\"></span>alue calculation is then <span class=\"_ _8\"></span>weighted by <span class=\"_ _8\"></span>the probability of<span class=\"_ _8\"></span> the guarantee being called by<span class=\"_ _8\"></span> FHB. Where guarantees in r<span class=\"_ _1\"></span>elation to loans or<span class=\"_ _8\"></span> other payables o<span class=\"_ _1\"></span>f associates ar<span class=\"_ _8\"></span>e provided for<span class=\"_ _8\"></span> no compensation, the fair<span class=\"_ _8\"></span> values are accounted <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> as contributions and recognised as part of<span class=\"_ _8\"></span> the cost of<span class=\"_ _1\"></span> the inv<span class=\"_ _8\"></span>estment.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "Financial assets<span class=\"_ _264\"> </span>Financial assets and financial liabilities ar<span class=\"_ _1\"></span>e recognised in the Gr<span class=\"_ _8\"></span>oup\u2019<span class=\"_ _8\"></span>s consolidated statement of<span class=\"_ _1\"></span> financial position <span class=\"_ _8\"></span>when the Group becomes party<span class=\"_ _1\"></span> to <span class=\"_ _1\"></span>the contractual pr<span class=\"_ _1\"></span>ovisions of<span class=\"_ _8\"></span> the instrument.<span class=\"_ _264\"> </span>Financial assets are initially<span class=\"_ _8\"></span> measured at fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue and in the case of<span class=\"_ _8\"></span> investments not at <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue thr<span class=\"_ _1\"></span>ough profit or<span class=\"_ _8\"></span> loss, fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue plus directly<span class=\"_ _1\"></span> attributable tr<span class=\"_ _1\"></span>ansaction costs. Except <span class=\"_ _8\"></span>where a reliable fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue cannot be obtained, unlisted shar<span class=\"_ _1\"></span>es held by<span class=\"_ _8\"></span> the Group are classified as f<span class=\"_ _1\"></span>air <span class=\"_ _8\"></span>value through other<span class=\"_ _8\"></span> comprehensive income and are stated at <span class=\"_ _1\"></span>fair <span class=\"_ _8\"></span>value. Gains and losses arising from changes in <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue are recognised dir<span class=\"_ _1\"></span>ectly in o<span class=\"_ _1\"></span>ther compr<span class=\"_ _1\"></span>ehensive income, <span class=\"_ _1\"></span>with dividends recognised in profit or<span class=\"_ _8\"></span> loss. Where it is not possible to obtain a r<span class=\"_ _1\"></span>eliable fair<span class=\"_ _8\"></span> value, these in<span class=\"_ _1\"></span>vestments ar<span class=\"_ _1\"></span>e held at cost less pro<span class=\"_ _1\"></span>vision f<span class=\"_ _1\"></span>or impairment.<span class=\"_ _264\"> </span>Loans and receivables, <span class=\"_ _8\"></span>which comprise non-derivative financial assets <span class=\"_ _8\"></span>with fixed and determinable payments <span class=\"_ _1\"></span>that are not quoted on an active mark<span class=\"_ _8\"></span>et, are initially recognised at <span class=\"_ _8\"></span>fair v<span class=\"_ _1\"></span>alue plus tr<span class=\"_ _1\"></span>ansaction costs that ar<span class=\"_ _1\"></span>e directly<span class=\"_ _8\"></span> attributable to their<span class=\"_ _1\"></span> acquisition or issue, and ar<span class=\"_ _1\"></span>e subsequently<span class=\"_ _1\"></span> carried at amortised cost using the e<span class=\"_ _1\"></span>ffective in<span class=\"_ _1\"></span>terest ra<span class=\"_ _1\"></span>te method, less provision <span class=\"_ _1\"></span>for<span class=\"_ _8\"></span> impairment.<span class=\"_ _264\"> </span>T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span>T<span class=\"_ _4\"></span>rade receivables ar<span class=\"_ _1\"></span>e initially r<span class=\"_ _8\"></span>ecognised at fair <span class=\"_ _8\"></span>value and are subsequently measur<span class=\"_ _1\"></span>ed at amortised cost using the effective in<span class=\"_ _1\"></span>terest ra<span class=\"_ _1\"></span>te method, less allowance <span class=\"_ _8\"></span>for impairments. <span class=\"_ _8\"></span>The Group has elected to apply <span class=\"_ _8\"></span>the IFRS 9 practical expedient option <span class=\"_ _1\"></span>to measure <span class=\"_ _1\"></span>the v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> its trade r<span class=\"_ _8\"></span>eceivables at transaction price, as <span class=\"_ _1\"></span>they<span class=\"_ _1\"></span> do not contain a significant financing element. <span class=\"_ _1\"></span>The Group applies IFRS 9\u2019<span class=\"_ _8\"></span>s \u2018simplified\u2019 approach <span class=\"_ _1\"></span>that requires companies <span class=\"_ _8\"></span>to recognise the lifetime expected losses on its tr<span class=\"_ _1\"></span>ade receivables. <span class=\"_ _8\"></span>At the date of<span class=\"_ _8\"></span> initial recognition, the credit losses expected <span class=\"_ _1\"></span>to arise over<span class=\"_ _8\"></span> the lifetime of<span class=\"_ _8\"></span> a trade receiv<span class=\"_ _1\"></span>able are recognised as an impairment and ar<span class=\"_ _8\"></span>e adjusted, over <span class=\"_ _1\"></span>the lifetime o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the receivable, to reflect objective e<span class=\"_ _1\"></span>vidence reflecting <span class=\"_ _8\"></span>whether the Group <span class=\"_ _8\"></span>will not be able to collect its debts. Cash and cash equivalents<span class=\"_ _264\"> </span>Cash and cash equivalents in <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _8\"></span> financial position comprise cash at bank and in hand and short-term deposits, including liquidity <span class=\"_ _1\"></span>funds, with an original maturity<span class=\"_ _8\"></span> of <span class=\"_ _1\"></span>three months or<span class=\"_ _1\"></span> less. For<span class=\"_ _8\"></span> the purpose of <span class=\"_ _8\"></span>the statement of<span class=\"_ _8\"></span> consolidated cash flow<span class=\"_ _8\"></span>, cash and cash equivalents consist of cash and cash equiv<span class=\"_ _1\"></span>alents as defined abov<span class=\"_ _1\"></span>e, net of<span class=\"_ _1\"></span> outstanding bank ov<span class=\"_ _1\"></span>erdrafts. In <span class=\"_ _8\"></span>the prior year<span class=\"_ _4\"></span>, Cash and cash equivalents included cash pledged to <span class=\"_ _8\"></span>ABN Amr<span class=\"_ _1\"></span>o as collateral f<span class=\"_ _8\"></span>or the $20 million Letter<span class=\"_ _8\"></span> of Credit pr<span class=\"_ _1\"></span>ovided to FHB<span class=\"_ _8\"></span>. See note 31.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "<div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs174\">Financial assets and financial liabilities ar<span class=\"_ _1\"></span>e recognised in the Gr<span class=\"_ _8\"></span>oup\u2019<span class=\"_ _8\"></span>s consolidated statement of<span class=\"_ _1\"></span> financial position <span class=\"_ _8\"></span>when </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs175\">the Group becomes party<span class=\"_ _1\"></span> to <span class=\"_ _1\"></span>the contractual pr<span class=\"_ _1\"></span>ovisions of<span class=\"_ _8\"></span> the instrument.<span class=\"_ _264\"> </span></div>Financial liabili<span class=\"_ _1\"></span>ties Other financial liabilities<span class=\"_ _264\"> </span>T<span class=\"_ _4\"></span>rade payables and other<span class=\"_ _8\"></span> financial liabilities are initially r<span class=\"_ _8\"></span>ecognised at fair <span class=\"_ _8\"></span>value and subsequently carried at amortised cost using the eff<span class=\"_ _8\"></span>ective interest method.<span class=\"_ _264\"> </span>Loans and other<span class=\"_ _1\"></span> borrowings ar<span class=\"_ _1\"></span>e initially r<span class=\"_ _1\"></span>ecognised at the <span class=\"_ _8\"></span>fair v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> amounts receiv<span class=\"_ _1\"></span>ed net of<span class=\"_ _1\"></span> tr<span class=\"_ _1\"></span>ansaction costs and subsequently measur<span class=\"_ _8\"></span>ed at amortised cost using the effective in<span class=\"_ _1\"></span>terest method. Borrowings ar<span class=\"_ _1\"></span>e remov<span class=\"_ _1\"></span>ed from <span class=\"_ _8\"></span>the balance sheet when the obligation specified in <span class=\"_ _1\"></span>the contract is dischar<span class=\"_ _1\"></span>ged, cancelled or expir<span class=\"_ _1\"></span>ed. <span class=\"_ _1\"></span>The difference be<span class=\"_ _1\"></span>tween the carrying amoun<span class=\"_ _1\"></span>t of<span class=\"_ _1\"></span> a financial liability<span class=\"_ _8\"></span> that has been extinguished or <span class=\"_ _1\"></span>transferr<span class=\"_ _8\"></span>ed to another party<span class=\"_ _8\"></span> and the consideration paid, including any<span class=\"_ _8\"></span> non cash assets transferr<span class=\"_ _1\"></span>ed or liabilities assumed, is recognised in pro<span class=\"_ _1\"></span>fit or loss as other<span class=\"_ _8\"></span> income or finance costs.<span class=\"_ _264\"> </span>Financial guarantee contracts<span class=\"_ _264\"> </span>Financial guarantee contr<span class=\"_ _1\"></span>acts are recognised as a <span class=\"_ _1\"></span>financial liability a<span class=\"_ _1\"></span>t the <span class=\"_ _1\"></span>time the guar<span class=\"_ _1\"></span>antee is issued.<span class=\"_ _264\"> </span>The liability is initially<span class=\"_ _8\"></span> measured at fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue, which is de<span class=\"_ _1\"></span>termined based on the presen<span class=\"_ _1\"></span>t v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> the diff<span class=\"_ _1\"></span>erence in cash flows between <span class=\"_ _8\"></span>the contractual payments required under<span class=\"_ _8\"></span> the FHB borrowing (<span class=\"_ _8\"></span>provided <span class=\"_ _8\"></span>to the Company\u2019s join<span class=\"_ _1\"></span>t v<span class=\"_ _1\"></span>enture \u2013 <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _8\"></span>) and the payments <span class=\"_ _8\"></span>that are estimated to be requir<span class=\"_ _8\"></span>ed without the guarantee being pr<span class=\"_ _1\"></span>ovided by<span class=\"_ _8\"></span> Accsys <span class=\"_ _8\"></span>to FHB. <span class=\"_ _8\"></span>T<span class=\"_ _8\"></span>o calculate the <span class=\"_ _8\"></span>fair v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> the guaran<span class=\"_ _1\"></span>tee, the pr<span class=\"_ _1\"></span>esent v<span class=\"_ _1\"></span>alue calculation is then <span class=\"_ _8\"></span>weighted by <span class=\"_ _8\"></span>the probability of<span class=\"_ _8\"></span> the guarantee being called by<span class=\"_ _8\"></span> FHB. Where guarantees in r<span class=\"_ _1\"></span>elation to loans or<span class=\"_ _8\"></span> other payables o<span class=\"_ _1\"></span>f associates ar<span class=\"_ _8\"></span>e provided for<span class=\"_ _8\"></span> no compensation, the fair<span class=\"_ _8\"></span> values are accounted <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> as contributions and recognised as part of<span class=\"_ _8\"></span> the cost of<span class=\"_ _1\"></span> the inv<span class=\"_ _8\"></span>estment.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "<div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs177\">Loans and receivables, <span class=\"_ _8\"></span>which comprise non-derivative financial assets <span class=\"_ _8\"></span>with fixed and determinable payments <span class=\"_ _1\"></span>that are </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs178\">not quoted on an active mark<span class=\"_ _8\"></span>et, are initially recognised at <span class=\"_ _8\"></span>fair v<span class=\"_ _1\"></span>alue plus tr<span class=\"_ _1\"></span>ansaction costs that ar<span class=\"_ _1\"></span>e directly<span class=\"_ _8\"></span> attributable </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs179\">to their<span class=\"_ _1\"></span> acquisition or issue, and ar<span class=\"_ _1\"></span>e subsequently<span class=\"_ _1\"></span> carried at amortised cost using the e<span class=\"_ _1\"></span>ffective in<span class=\"_ _1\"></span>terest ra<span class=\"_ _1\"></span>te method, </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs17a\">less provision <span class=\"_ _1\"></span>for<span class=\"_ _8\"></span> impairment.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span>T<span class=\"_ _4\"></span>rade receivables ar<span class=\"_ _1\"></span>e initially r<span class=\"_ _8\"></span>ecognised at fair <span class=\"_ _8\"></span>value and are subsequently measur<span class=\"_ _1\"></span>ed at amortised cost using the effective in<span class=\"_ _1\"></span>terest ra<span class=\"_ _1\"></span>te method, less allowance <span class=\"_ _8\"></span>for impairments. <span class=\"_ _8\"></span>The Group has elected to apply <span class=\"_ _8\"></span>the IFRS 9 practical expedient option <span class=\"_ _1\"></span>to measure <span class=\"_ _1\"></span>the v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> its trade r<span class=\"_ _8\"></span>eceivables at transaction price, as <span class=\"_ _1\"></span>they<span class=\"_ _1\"></span> do not contain a significant financing element. <span class=\"_ _1\"></span>The Group applies IFRS 9\u2019<span class=\"_ _8\"></span>s \u2018simplified\u2019 approach <span class=\"_ _1\"></span>that requires companies <span class=\"_ _8\"></span>to recognise the lifetime expected losses on its tr<span class=\"_ _1\"></span>ade receivables. <span class=\"_ _8\"></span>At the date of<span class=\"_ _8\"></span> initial recognition, the credit losses expected <span class=\"_ _1\"></span>to arise over<span class=\"_ _8\"></span> the lifetime of<span class=\"_ _8\"></span> a trade receiv<span class=\"_ _1\"></span>able are recognised as an impairment and ar<span class=\"_ _8\"></span>e adjusted, over <span class=\"_ _1\"></span>the lifetime o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the receivable, to reflect objective e<span class=\"_ _1\"></span>vidence reflecting <span class=\"_ _8\"></span>whether the Group <span class=\"_ _8\"></span>will not be able to collect its debts.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "The Group applies IFRS 9\u2019<span class=\"_ _8\"></span>s \u2018simplified\u2019 approach <span class=\"_ _1\"></span>that requires companies <span class=\"_ _8\"></span>to recognise the lifetime expected losses on its tr<span class=\"_ _1\"></span>ade receivables. <span class=\"_ _8\"></span>At the date of<span class=\"_ _8\"></span> initial recognition, the credit losses expected <span class=\"_ _1\"></span>to arise over<span class=\"_ _8\"></span> the lifetime of<span class=\"_ _8\"></span> a trade receiv<span class=\"_ _1\"></span>able are recognised as an impairment and ar<span class=\"_ _8\"></span>e adjusted, over <span class=\"_ _1\"></span>the lifetime o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the receivable, to reflect objective e<span class=\"_ _1\"></span>vidence reflecting <span class=\"_ _8\"></span>whether the Group <span class=\"_ _8\"></span>will not be able to collect its debts.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "<div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls3b ws41 gs17c\">Cash and cash equivalents<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs17d\">Cash and cash equivalents in <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _8\"></span> financial position comprise cash at bank and in hand and </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs17e\">short-term deposits, including liquidity <span class=\"_ _1\"></span>funds, with an original maturity<span class=\"_ _8\"></span> of <span class=\"_ _1\"></span>three months or<span class=\"_ _1\"></span> less. For<span class=\"_ _8\"></span> the purpose of <span class=\"_ _8\"></span>the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs17f\">statement of<span class=\"_ _8\"></span> consolidated cash flow<span class=\"_ _8\"></span>, cash and cash equivalents consist of cash and cash equiv<span class=\"_ _1\"></span>alents as defined abov<span class=\"_ _1\"></span>e, </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs180\">net of<span class=\"_ _1\"></span> outstanding bank ov<span class=\"_ _1\"></span>erdrafts. In <span class=\"_ _8\"></span>the prior year<span class=\"_ _4\"></span>, Cash and cash equivalents included cash pledged to <span class=\"_ _8\"></span>ABN Amr<span class=\"_ _1\"></span>o as </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs181\">collateral f<span class=\"_ _8\"></span>or the $20 million Letter<span class=\"_ _8\"></span> of Credit pr<span class=\"_ _1\"></span>ovided to FHB<span class=\"_ _8\"></span>. See note 31.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "<div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs183\">T<span class=\"_ _4\"></span>rade payables and other<span class=\"_ _8\"></span> financial liabilities are initially r<span class=\"_ _8\"></span>ecognised at fair <span class=\"_ _8\"></span>value and subsequently carried at amortised </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs184\">cost using the eff<span class=\"_ _8\"></span>ective interest method.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "<div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs186\">Loans and other<span class=\"_ _1\"></span> borrowings ar<span class=\"_ _1\"></span>e initially r<span class=\"_ _1\"></span>ecognised at the <span class=\"_ _8\"></span>fair v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> amounts receiv<span class=\"_ _1\"></span>ed net of<span class=\"_ _1\"></span> tr<span class=\"_ _1\"></span>ansaction costs and </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs187\">subsequently measur<span class=\"_ _8\"></span>ed at amortised cost using the effective in<span class=\"_ _1\"></span>terest method. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs188\">Borrowings ar<span class=\"_ _1\"></span>e remov<span class=\"_ _1\"></span>ed from <span class=\"_ _8\"></span>the balance sheet when the obligation specified in <span class=\"_ _1\"></span>the contract is dischar<span class=\"_ _1\"></span>ged, cancelled </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs189\">or expir<span class=\"_ _1\"></span>ed. <span class=\"_ _1\"></span>The difference be<span class=\"_ _1\"></span>tween the carrying amoun<span class=\"_ _1\"></span>t of<span class=\"_ _1\"></span> a financial liability<span class=\"_ _8\"></span> that has been extinguished or <span class=\"_ _1\"></span>transferr<span class=\"_ _8\"></span>ed </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs18a\">to another party<span class=\"_ _8\"></span> and the consideration paid, including any<span class=\"_ _8\"></span> non cash assets transferr<span class=\"_ _1\"></span>ed or liabilities assumed, is </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs18b\">recognised in pro<span class=\"_ _1\"></span>fit or loss as other<span class=\"_ _8\"></span> income or finance costs.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "<div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls3b ws41 gs18d\">Financial guarantee contracts<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs18e\">Financial guarantee contr<span class=\"_ _1\"></span>acts are recognised as a <span class=\"_ _1\"></span>financial liability a<span class=\"_ _1\"></span>t the <span class=\"_ _1\"></span>time the guar<span class=\"_ _1\"></span>antee is issued.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs18f\">The liability is initially<span class=\"_ _8\"></span> measured at fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue, which is de<span class=\"_ _1\"></span>termined based on the presen<span class=\"_ _1\"></span>t v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> the diff<span class=\"_ _1\"></span>erence in cash </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs190\">flows between <span class=\"_ _8\"></span>the contractual payments required under<span class=\"_ _8\"></span> the FHB borrowing (<span class=\"_ _8\"></span>provided <span class=\"_ _8\"></span>to the Company\u2019s join<span class=\"_ _1\"></span>t v<span class=\"_ _1\"></span>enture </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs191\">\u2013 <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _8\"></span>) and the payments <span class=\"_ _8\"></span>that are estimated to be requir<span class=\"_ _8\"></span>ed without the guarantee being pr<span class=\"_ _1\"></span>ovided by<span class=\"_ _8\"></span> Accsys <span class=\"_ _8\"></span>to </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs192\">FHB. <span class=\"_ _8\"></span>T<span class=\"_ _8\"></span>o calculate the <span class=\"_ _8\"></span>fair v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> the guaran<span class=\"_ _1\"></span>tee, the pr<span class=\"_ _1\"></span>esent v<span class=\"_ _1\"></span>alue calculation is then <span class=\"_ _8\"></span>weighted by <span class=\"_ _8\"></span>the probability of<span class=\"_ _8\"></span> the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs193\">guarantee being called by<span class=\"_ _8\"></span> FHB. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs194\">Where guarantees in r<span class=\"_ _1\"></span>elation to loans or<span class=\"_ _8\"></span> other payables o<span class=\"_ _1\"></span>f associates ar<span class=\"_ _8\"></span>e provided for<span class=\"_ _8\"></span> no compensation, the fair<span class=\"_ _8\"></span> values </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs195\">are accounted <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> as contributions and recognised as part of<span class=\"_ _8\"></span> the cost of<span class=\"_ _1\"></span> the inv<span class=\"_ _8\"></span>estment.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs197\">Share capit<span class=\"_ _9\"></span>al<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs198\">Financial instruments issued by<span class=\"_ _8\"></span> the Group are <span class=\"_ _1\"></span>treated as equity<span class=\"_ _8\"></span> only to the e<span class=\"_ _1\"></span>xtent that <span class=\"_ _8\"></span>they do not meet <span class=\"_ _8\"></span>the definition </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs199\">of<span class=\"_ _1\"></span> a financial liability<span class=\"_ _8\"></span>. <span class=\"_ _1\"></span>The Group<span class=\"_ _8\"></span>\u2019s shar<span class=\"_ _1\"></span>es are classified as equity<span class=\"_ _8\"></span> instruments.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs19b\">Segmental Repor<span class=\"_ _9\"></span>ting<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs19c\">Operating segments ar<span class=\"_ _1\"></span>e reported in a manner<span class=\"_ _1\"></span> consistent with <span class=\"_ _8\"></span>the internal reporting provided <span class=\"_ _1\"></span>to the Chief<span class=\"_ _8\"></span> Executive </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs19d\">Officer<span class=\"_ _4\"></span>. The Chief Ex<span class=\"_ _8\"></span>ecutive Officer is responsible f<span class=\"_ _8\"></span>or allocating resources and assessing perf<span class=\"_ _1\"></span>ormance of<span class=\"_ _1\"></span> the oper<span class=\"_ _1\"></span>ating </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs19e\">segments and has been identified as steering <span class=\"_ _1\"></span>the committee that mak<span class=\"_ _8\"></span>es strategic decisions.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs1a0\">Alt<span class=\"_ _9\"></span>ern<span class=\"_ _9\"></span>ative Per<span class=\"_ _9\"></span>fo<span class=\"_ _9\"></span>rma<span class=\"_ _9\"></span>nce Me<span class=\"_ _9\"></span>asu<span class=\"_ _9\"></span>re<span class=\"_ _9\"></span>s </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1a1\">The Group presents certain measur<span class=\"_ _8\"></span>es of financial perf<span class=\"_ _1\"></span>ormance, position or cash <span class=\"_ _1\"></span>flows in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Annual Report and financial </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1a2\">statements <span class=\"_ _1\"></span>that are not defined or<span class=\"_ _8\"></span> specified according to IFRS (International <span class=\"_ _1\"></span>financial reporting standards<span class=\"_ _4\"></span>). These </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1a3\">measures, ref<span class=\"_ _8\"></span>erred to as <span class=\"_ _1\"></span>Alternative P<span class=\"_ _1\"></span>erformance Measures (<span class=\"_ _8\"></span>APMs<span class=\"_ _8\"></span>), are prepared on a consisten<span class=\"_ _1\"></span>t basis for<span class=\"_ _8\"></span> all periods </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1a4\">presented in <span class=\"_ _1\"></span>this report. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1a5\">The most significant <span class=\"_ _8\"></span>APMs are: </div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls2 ws2 gs1a6\">Net d<span class=\"_ _9\"></span>eb<span class=\"_ _9\"></span>t </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1a7\">A<span class=\"_ _1\"></span> measure comprising short term and long-term borr<span class=\"_ _8\"></span>owings (including lease obligations<span class=\"_ _8\"></span>) less cash and cash </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1a8\">equivalents. Net debt pr<span class=\"_ _8\"></span>ovides a measure of <span class=\"_ _8\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s net indebtedness or<span class=\"_ _8\"></span> overall leverage. </div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 lsfe ws2d gs1a9\">Underlying E<span class=\"_ _1\"></span>BITD<span class=\"_ _8\"></span>A </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1aa\">Operating pro<span class=\"_ _1\"></span>fit/(loss<span class=\"_ _4\"></span>) before Exceptional items and other<span class=\"_ _8\"></span> adjustments, depreciation and amortisation and includes </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1ab\">the Group<span class=\"_ _8\"></span>\u2019s a<span class=\"_ _1\"></span>ttributable share of<span class=\"_ _8\"></span> our USA<span class=\"_ _1\"></span> joint v<span class=\"_ _1\"></span>enture<span class=\"_ _8\"></span>\u2019s underlying EBITD<span class=\"_ _1\"></span>A. Underlying EBITDA<span class=\"_ _8\"></span> provides a measure of<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1ac\">the cash-generating ability<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> the business <span class=\"_ _8\"></span>that is comparable from <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> to <span class=\"_ _8\"></span>year<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 lsfe ws2d gs1ad\">Underlying E<span class=\"_ _1\"></span>BIT </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1ae\">Operating pro<span class=\"_ _1\"></span>fit/(loss<span class=\"_ _4\"></span>) before Exceptional items and other<span class=\"_ _8\"></span> adjustments and includes the Group<span class=\"_ _8\"></span>\u2019<span class=\"_ _1\"></span>s attributable share </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1af\">of<span class=\"_ _1\"></span> our USA<span class=\"_ _8\"></span> joint ven<span class=\"_ _1\"></span>ture<span class=\"_ _8\"></span>\u2019s underlying EBIT<span class=\"_ _4\"></span>. Underlying EBIT provides a measur<span class=\"_ _8\"></span>e of the oper<span class=\"_ _1\"></span>ating performance <span class=\"_ _1\"></span>that is </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws49 gs1b0\">comparable from year<span class=\"_ _8\"></span> to year<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span></div>Adj<span class=\"_ _9\"></span>us<span class=\"_ _9\"></span>te<span class=\"_ _9\"></span>d EB<span class=\"_ _9\"></span>ITDA Underlying EBITDA<span class=\"_ _8\"></span> plus the Group<span class=\"_ _8\"></span>\u2019s attributable shar<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span> our US<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> joint v<span class=\"_ _8\"></span>enture\u2019<span class=\"_ _8\"></span>s underlying EBITDA. Adjus<span class=\"_ _1\"></span>ted EBITDA<span class=\"_ _8\"></span> provides a measur<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span> the cash-genera<span class=\"_ _1\"></span>ting ability o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the business that is comparable fr<span class=\"_ _1\"></span>om y<span class=\"_ _1\"></span>ear <span class=\"_ _1\"></span>to y<span class=\"_ _1\"></span>ear<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span>Adj<span class=\"_ _9\"></span>us<span class=\"_ _9\"></span>te<span class=\"_ _9\"></span>d EB<span class=\"_ _9\"></span>IT Underlying EBIT plus <span class=\"_ _8\"></span>the Group<span class=\"_ _8\"></span>\u2019s attributable share of<span class=\"_ _8\"></span> our USA<span class=\"_ _8\"></span> joint venture<span class=\"_ _8\"></span>\u2019s underlying EBIT<span class=\"_ _4\"></span>. Adjusted EBIT<span class=\"_ _8\"></span> provides a measure of<span class=\"_ _8\"></span> the operating performance <span class=\"_ _1\"></span>that is comparable <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> to <span class=\"_ _8\"></span>year<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span>Net Debt<span class=\"_ _8\"></span>/Underlying E<span class=\"_ _1\"></span>BITD<span class=\"_ _8\"></span>A<span class=\"_ _264\"> </span>Net debt divided by<span class=\"_ _8\"></span> trailing 12<span class=\"_ _1\"></span>-month underlying EBITDA. <span class=\"_ _8\"></span>A measur<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span> the Group<span class=\"_ _4\"></span>\u2019s net indebtedness r<span class=\"_ _1\"></span>elative <span class=\"_ _1\"></span>to its cash-generating ability<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span>Accoya Manufacturing margin<span class=\"_ _264\"> </span>Accoya segmental underlying gr<span class=\"_ _1\"></span>oss profit ex<span class=\"_ _8\"></span>cluding Accoya underlying licence r<span class=\"_ _1\"></span>evenue and mark<span class=\"_ _8\"></span>eting services expressed as a percen<span class=\"_ _1\"></span>tage over<span class=\"_ _8\"></span> Accoya segmen<span class=\"_ _1\"></span>tal total r<span class=\"_ _1\"></span>evenue ex<span class=\"_ _8\"></span>cluding Accoya underlying licence r<span class=\"_ _1\"></span>evenue and marketing services. <span class=\"_ _8\"></span>Accoya Manufacturing margin pr<span class=\"_ _1\"></span>ovides a measure o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the profitability of<span class=\"_ _8\"></span> the <span class=\"_ _1\"></span>Accoya opera<span class=\"_ _1\"></span>tions relative to rev<span class=\"_ _1\"></span>enue.<span class=\"_ _264\"> </span>Adjusted Cash<span class=\"_ _264\"> </span>Cash &amp; cash equivalents less res<span class=\"_ _1\"></span>tricted cash. See note 29<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span>Free<span class=\"_ _1\"></span> cashflow<span class=\"_ _264\"> </span>Net cash fr<span class=\"_ _1\"></span>om operating activities less inv<span class=\"_ _1\"></span>estment in property<span class=\"_ _4\"></span>, plant and equipment. See note 29<span class=\"_ _8\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls2 ws2 gs1c5\">2<span class=\"_ _9\"></span>.  Ac<span class=\"_ _9\"></span>count<span class=\"_ _9\"></span>ing jud<span class=\"_ _9\"></span>gem<span class=\"_ _9\"></span>ent<span class=\"_ _9\"></span>s and e<span class=\"_ _9\"></span>sti<span class=\"_ _9\"></span>mat<span class=\"_ _9\"></span>es<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1c6\">Estimates and judgements are con<span class=\"_ _1\"></span>tinually ev<span class=\"_ _8\"></span>aluated and are based on historical experience and other <span class=\"_ _8\"></span>factors, including </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1c7\">expectations of<span class=\"_ _8\"></span> future events <span class=\"_ _1\"></span>that are belie<span class=\"_ _1\"></span>ved to be r<span class=\"_ _1\"></span>easonable under <span class=\"_ _8\"></span>the circumstances.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls1b ws20 gs1c8\">Accounting estimates<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls11f ws14f gs1c9\">Goo<span class=\"_ _9\"></span>dwill<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1ca\">The Group tes<span class=\"_ _1\"></span>ts annually <span class=\"_ _8\"></span>whether goodwill has suffered an<span class=\"_ _1\"></span>y impairmen<span class=\"_ _1\"></span>t in accordance <span class=\"_ _1\"></span>with the accounting policy<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1cb\">stated above. <span class=\"_ _8\"></span>The recover<span class=\"_ _1\"></span>able amounts of<span class=\"_ _1\"></span> cash-generating units hav<span class=\"_ _1\"></span>e been determined based on <span class=\"_ _1\"></span>value in use </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1cc\">calculations. <span class=\"_ _1\"></span>These calculations require <span class=\"_ _8\"></span>the use of judgements in relation <span class=\"_ _8\"></span>to discount rates and future <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>ecasts (See </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1cd\">note 15 &amp; 16<span class=\"_ _8\"></span>). The recov<span class=\"_ _1\"></span>erability<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> these balances is dependent upon <span class=\"_ _8\"></span>the level of <span class=\"_ _8\"></span>future licence fees and manufacturing </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1ce\">revenues. <span class=\"_ _8\"></span>While the scope and timing o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the production facilities to be built under<span class=\"_ _8\"></span> the Group<span class=\"_ _8\"></span>\u2019s exis<span class=\"_ _1\"></span>ting and future </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1cf\">agreements remains uncertain, <span class=\"_ _8\"></span>the Directors remain confident tha<span class=\"_ _1\"></span>t revenue <span class=\"_ _8\"></span>from own manufacturing, existing </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1d0\">licensees, new licence or<span class=\"_ _8\"></span> consortium agreements will be generated, demons<span class=\"_ _1\"></span>trating <span class=\"_ _1\"></span>the recov<span class=\"_ _1\"></span>erability<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> these balances.<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 lsfe ws2d gs1d1\">Intellectual proper<span class=\"_ _9\"></span>ty rights (I<span class=\"_ _1\"></span>PR<span class=\"_ _8\"></span>) and proper<span class=\"_ _9\"></span>ty<span class=\"_ _8\"></span>, plant and equipment<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1d2\">The Group tes<span class=\"_ _1\"></span>ts the carrying amount o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the intellectual property rights and property<span class=\"_ _4\"></span>, plant and equipment whenever<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1d3\">events or<span class=\"_ _8\"></span> changes in circumstances indicate that <span class=\"_ _1\"></span>the net book <span class=\"_ _1\"></span>value may<span class=\"_ _8\"></span> not be recoverable. <span class=\"_ _8\"></span>These calculations require </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1d4\">the use of<span class=\"_ _1\"></span> estimates in respect of<span class=\"_ _8\"></span> future cash flo<span class=\"_ _1\"></span>ws fr<span class=\"_ _1\"></span>om the assets b<span class=\"_ _1\"></span>y applying a discoun<span class=\"_ _1\"></span>t rate <span class=\"_ _1\"></span>to the anticipated </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1d5\">pre-tax futur<span class=\"_ _1\"></span>e cash flow<span class=\"_ _1\"></span>s. <span class=\"_ _1\"></span>Within this pr<span class=\"_ _1\"></span>ocess, the Group mak<span class=\"_ _8\"></span>es a number of k<span class=\"_ _8\"></span>ey assumptions including operating </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1d6\">margins, production <span class=\"_ _8\"></span>volumes, discount rates, terminal gr<span class=\"_ _1\"></span>owth rates and <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>ecast cash flow<span class=\"_ _1\"></span>s. <span class=\"_ _1\"></span>Additional information is </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1d7\">disclosed in note 15 &amp; 16, which highligh<span class=\"_ _1\"></span>ts the estimates applied in <span class=\"_ _8\"></span>the value-in-use calculations f<span class=\"_ _8\"></span>or those CGUs tha<span class=\"_ _1\"></span>t </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1d8\">are considered most suscep<span class=\"_ _1\"></span>tible to changes in k<span class=\"_ _1\"></span>ey<span class=\"_ _1\"></span> assumptions and <span class=\"_ _1\"></span>the sensitivity of<span class=\"_ _8\"></span> these estimates. <span class=\"_ _8\"></span>The Group also </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1d9\">review<span class=\"_ _1\"></span>s the estimated use<span class=\"_ _1\"></span>ful lives at <span class=\"_ _1\"></span>the end of<span class=\"_ _1\"></span> each annual reporting period (See note 15 &amp; 16<span class=\"_ _8\"></span>). The price of<span class=\"_ _8\"></span> Accoy<span class=\"_ _1\"></span>a </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1da\">wood and the r<span class=\"_ _1\"></span>aw materials and o<span class=\"_ _1\"></span>ther inputs <span class=\"_ _8\"></span>vary according <span class=\"_ _1\"></span>to market conditions outside o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the Group<span class=\"_ _8\"></span>\u2019s control. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1db\">Should the price of<span class=\"_ _8\"></span> the raw ma<span class=\"_ _1\"></span>terials increase greater<span class=\"_ _8\"></span> than the sales price or<span class=\"_ _1\"></span> in a w<span class=\"_ _1\"></span>ay <span class=\"_ _8\"></span>which no longer makes <span class=\"_ _8\"></span>Accoya </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1dc\">competitive, <span class=\"_ _1\"></span>then the carrying <span class=\"_ _8\"></span>value of <span class=\"_ _1\"></span>the property<span class=\"_ _8\"></span>, plant and equipment or<span class=\"_ _1\"></span> IPR may be in doub<span class=\"_ _1\"></span>t and become impaired. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1dd\">The Directors consider<span class=\"_ _1\"></span> that <span class=\"_ _8\"></span>the current market and best estimates o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>future prices mean <span class=\"_ _1\"></span>that this risk is limited.<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls2 ws2 gs1de\">Valuat<span class=\"_ _9\"></span>io<span class=\"_ _9\"></span>n of va<span class=\"_ _9\"></span>lue r<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>cove<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>y in<span class=\"_ _9\"></span>st<span class=\"_ _9\"></span>ru<span class=\"_ _9\"></span>me<span class=\"_ _9\"></span>nt (\u201c<span class=\"_ _9\"></span>V<span class=\"_ _9\"></span>RI\u201d<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1df\">These calculations require <span class=\"_ _8\"></span>the use of estimates in respect o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>future cash flows and by<span class=\"_ _8\"></span> applying a discount rate to <span class=\"_ _1\"></span>the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1e0\">anticipated futur<span class=\"_ _1\"></span>e cash flow<span class=\"_ _1\"></span>s. <span class=\"_ _1\"></span>The same future cash <span class=\"_ _8\"></span>flows modelled in Property<span class=\"_ _8\"></span>, plant and equipment testing are used </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1e1\">for<span class=\"_ _1\"></span> this calculation. <span class=\"_ _8\"></span>Additional information is disclosed in note 16 &amp; 23.<span class=\"_ _264\"> </span></div>Accounting judgements<span class=\"_ _264\"> </span>In preparing the Consolida<span class=\"_ _1\"></span>ted Financial Statements, management has <span class=\"_ _1\"></span>to make judgments on ho<span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>to apply <span class=\"_ _8\"></span>the Group<span class=\"_ _8\"></span>\u2019s accounting policies and make estima<span class=\"_ _1\"></span>tes about the <span class=\"_ _1\"></span>future. <span class=\"_ _8\"></span>The critical judgements that have been made in arriving at the amounts r<span class=\"_ _1\"></span>ecognised in the Consolidated Financial Sta<span class=\"_ _1\"></span>tements and the k<span class=\"_ _8\"></span>ey sources of<span class=\"_ _8\"></span> uncertainty that ha<span class=\"_ _1\"></span>ve a significant risk of<span class=\"_ _1\"></span> causing a material adjustment <span class=\"_ _1\"></span>to the carrying <span class=\"_ _8\"></span>value of assets and liabilities in <span class=\"_ _8\"></span>the next financial year<span class=\"_ _8\"></span> are discussed below:<span class=\"_ _264\"> </span>Fin<span class=\"_ _9\"></span>anc<span class=\"_ _9\"></span>ia<span class=\"_ _9\"></span>l as<span class=\"_ _9\"></span>se<span class=\"_ _9\"></span>t at fa<span class=\"_ _9\"></span>ir va<span class=\"_ _9\"></span>lu<span class=\"_ _9\"></span>e th<span class=\"_ _9\"></span>ro<span class=\"_ _9\"></span>ug<span class=\"_ _9\"></span>h pr<span class=\"_ _9\"></span>ofit o<span class=\"_ _9\"></span>r lo<span class=\"_ _9\"></span>ss<span class=\"_ _264\"> </span>The Group has an inves<span class=\"_ _1\"></span>tment in listed equity<span class=\"_ _1\"></span> shares carried at nil <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue as a reliable f<span class=\"_ _1\"></span>air <span class=\"_ _8\"></span>value cannot be obtained since there is no activ<span class=\"_ _8\"></span>e market for<span class=\"_ _8\"></span> the shares and ther<span class=\"_ _1\"></span>e is currently<span class=\"_ _1\"></span> uncertainty<span class=\"_ _1\"></span> around <span class=\"_ _1\"></span>the future <span class=\"_ _8\"></span>funding of the business. The Gr<span class=\"_ _8\"></span>oup makes appropriate enquiries and considers all of<span class=\"_ _1\"></span> the inf<span class=\"_ _8\"></span>ormation available to it in order<span class=\"_ _8\"></span> to determine the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue (See note 18).<span class=\"_ _264\"> </span>Investment in joint<span class=\"_ _1\"></span> venture<span class=\"_ _264\"> </span>The Group, <span class=\"_ _8\"></span>together with Eastman Chemical Compan<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>formed a new<span class=\"_ _8\"></span> Company<span class=\"_ _8\"></span>, Accoya US<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> LL<span class=\"_ _8\"></span>C, 60% owned by<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accsys and 40% owned by<span class=\"_ _8\"></span> Eastman. The tw<span class=\"_ _1\"></span>o parties are assessed <span class=\"_ _1\"></span>to jointly con<span class=\"_ _1\"></span>trol the en<span class=\"_ _1\"></span>tity<span class=\"_ _8\"></span>, due to the oper<span class=\"_ _1\"></span>ating agreement requiring both joint <span class=\"_ _8\"></span>venture partners to appr<span class=\"_ _1\"></span>ove k<span class=\"_ _1\"></span>ey<span class=\"_ _1\"></span> business decisions. See note 28 f<span class=\"_ _8\"></span>or further de<span class=\"_ _1\"></span>tails.<span class=\"_ _264\"> </span>New st<span class=\"_ _9\"></span>and<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>ds an<span class=\"_ _9\"></span>d inte<span class=\"_ _9\"></span>rpr<span class=\"_ _9\"></span>et<span class=\"_ _9\"></span>ati<span class=\"_ _9\"></span>ons in i<span class=\"_ _9\"></span>ssu<span class=\"_ _9\"></span>e at the d<span class=\"_ _9\"></span>ate of aut<span class=\"_ _9\"></span>hor<span class=\"_ _9\"></span>is<span class=\"_ _9\"></span>ation of t<span class=\"_ _9\"></span>he<span class=\"_ _9\"></span>se fina<span class=\"_ _9\"></span>nci<span class=\"_ _9\"></span>al statements:<span class=\"_ _264\"> </span>New standards, amendments<span class=\"_ _1\"></span> and in<span class=\"_ _1\"></span>terpretations<span class=\"_ _264\"> </span>The follo<span class=\"_ _1\"></span>wing amendments to Standar<span class=\"_ _1\"></span>ds and a new<span class=\"_ _1\"></span> Interpretation ha<span class=\"_ _1\"></span>ve been adopted <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the <span class=\"_ _8\"></span>financial year beginning on 1 <span class=\"_ _1\"></span>April 2023:<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">IFRS 17 insurance contracts;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Definition of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accounting Estimates \u2013 <span class=\"_ _8\"></span>Amendments to IAS 8;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">OECD Pillar<span class=\"_ _1\"></span> T<span class=\"_ _18\"></span>wo Rules<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Deferr<span class=\"_ _1\"></span>ed T<span class=\"_ _18\"></span>ax related to <span class=\"_ _8\"></span>Assets and Liabilities arising from a Single <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ransaction \u2013 amendments to IA<span class=\"_ _1\"></span>S 12; and<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Disclosure of<span class=\"_ _8\"></span> Accounting Policies \u2013 <span class=\"_ _8\"></span>Amendments to IAS 1 and IFRS Pr<span class=\"_ _1\"></span>actice Statement 2.<span class=\"_ _264\"> </span></span>The amendments listed abov<span class=\"_ _1\"></span>e did not have an<span class=\"_ _1\"></span>y impact on <span class=\"_ _8\"></span>the amounts recognised in prior periods and are not expected to significantly<span class=\"_ _8\"></span> affect the curren<span class=\"_ _1\"></span>t or <span class=\"_ _1\"></span>future periods.<span class=\"_ _264\"> </span>New standards, amendments and in<span class=\"_ _1\"></span>terpret<span class=\"_ _9\"></span>ations not<span class=\"_ _1\"></span> yet ad<span class=\"_ _1\"></span>opted<span class=\"_ _264\"> </span>Certain new accoun<span class=\"_ _1\"></span>ting standards and interpr<span class=\"_ _1\"></span>etations have been published <span class=\"_ _8\"></span>that are not mandatory <span class=\"_ _8\"></span>for 31 March 2024 reporting periods and have no<span class=\"_ _1\"></span>t been early adop<span class=\"_ _1\"></span>ted by<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup. <span class=\"_ _8\"></span>These standards are not expected <span class=\"_ _1\"></span>to have a material impact on the entity<span class=\"_ _8\"></span> in the current or<span class=\"_ _1\"></span> future r<span class=\"_ _1\"></span>eporting periods and on f<span class=\"_ _1\"></span>oreseeable futur<span class=\"_ _1\"></span>e tr<span class=\"_ _1\"></span>ansactions.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 ls1b ws20 gs1e3\">Accounting judgements<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1e4\">In preparing the Consolida<span class=\"_ _1\"></span>ted Financial Statements, management has <span class=\"_ _1\"></span>to make judgments on ho<span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>to apply <span class=\"_ _8\"></span>the Group<span class=\"_ _8\"></span>\u2019s </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1e5\">accounting policies and make estima<span class=\"_ _1\"></span>tes about the <span class=\"_ _1\"></span>future. <span class=\"_ _8\"></span>The critical judgements that have been made in arriving </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1e6\">at the amounts r<span class=\"_ _1\"></span>ecognised in the Consolidated Financial Sta<span class=\"_ _1\"></span>tements and the k<span class=\"_ _8\"></span>ey sources of<span class=\"_ _8\"></span> uncertainty that ha<span class=\"_ _1\"></span>ve a </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1e7\">significant risk of<span class=\"_ _1\"></span> causing a material adjustment <span class=\"_ _1\"></span>to the carrying <span class=\"_ _8\"></span>value of assets and liabilities in <span class=\"_ _8\"></span>the next financial year<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1e8\">are discussed below:<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls2 ws2 gs1e9\">Fin<span class=\"_ _9\"></span>anc<span class=\"_ _9\"></span>ia<span class=\"_ _9\"></span>l as<span class=\"_ _9\"></span>se<span class=\"_ _9\"></span>t at fa<span class=\"_ _9\"></span>ir va<span class=\"_ _9\"></span>lu<span class=\"_ _9\"></span>e th<span class=\"_ _9\"></span>ro<span class=\"_ _9\"></span>ug<span class=\"_ _9\"></span>h pr<span class=\"_ _9\"></span>ofit o<span class=\"_ _9\"></span>r lo<span class=\"_ _9\"></span>ss<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1ea\">The Group has an inves<span class=\"_ _1\"></span>tment in listed equity<span class=\"_ _1\"></span> shares carried at nil <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue as a reliable f<span class=\"_ _1\"></span>air <span class=\"_ _8\"></span>value cannot be obtained </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1eb\">since there is no activ<span class=\"_ _8\"></span>e market for<span class=\"_ _8\"></span> the shares and ther<span class=\"_ _1\"></span>e is currently<span class=\"_ _1\"></span> uncertainty<span class=\"_ _1\"></span> around <span class=\"_ _1\"></span>the future <span class=\"_ _8\"></span>funding of the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1ec\">business. The Gr<span class=\"_ _8\"></span>oup makes appropriate enquiries and considers all of<span class=\"_ _1\"></span> the inf<span class=\"_ _8\"></span>ormation available to it in order<span class=\"_ _8\"></span> to </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1ed\">determine the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue (See note 18).<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls6e ws82 gs1ee\">Investment in joint<span class=\"_ _1\"></span> venture<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1ef\">The Group, <span class=\"_ _8\"></span>together with Eastman Chemical Compan<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>formed a new<span class=\"_ _8\"></span> Company<span class=\"_ _8\"></span>, Accoya US<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> LL<span class=\"_ _8\"></span>C, 60% owned by<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accsys </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1f0\">and 40% owned by<span class=\"_ _8\"></span> Eastman. The tw<span class=\"_ _1\"></span>o parties are assessed <span class=\"_ _1\"></span>to jointly con<span class=\"_ _1\"></span>trol the en<span class=\"_ _1\"></span>tity<span class=\"_ _8\"></span>, due to the oper<span class=\"_ _1\"></span>ating agreement </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1f1\">requiring both joint <span class=\"_ _8\"></span>venture partners to appr<span class=\"_ _1\"></span>ove k<span class=\"_ _1\"></span>ey<span class=\"_ _1\"></span> business decisions. See note 28 f<span class=\"_ _8\"></span>or further de<span class=\"_ _1\"></span>tails.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "Accounting judgements<span class=\"_ _264\"> </span>In preparing the Consolida<span class=\"_ _1\"></span>ted Financial Statements, management has <span class=\"_ _1\"></span>to make judgments on ho<span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>to apply <span class=\"_ _8\"></span>the Group<span class=\"_ _8\"></span>\u2019s accounting policies and make estima<span class=\"_ _1\"></span>tes about the <span class=\"_ _1\"></span>future. <span class=\"_ _8\"></span>The critical judgements that have been made in arriving at the amounts r<span class=\"_ _1\"></span>ecognised in the Consolidated Financial Sta<span class=\"_ _1\"></span>tements and the k<span class=\"_ _8\"></span>ey sources of<span class=\"_ _8\"></span> uncertainty that ha<span class=\"_ _1\"></span>ve a significant risk of<span class=\"_ _1\"></span> causing a material adjustment <span class=\"_ _1\"></span>to the carrying <span class=\"_ _8\"></span>value of assets and liabilities in <span class=\"_ _8\"></span>the next financial year<span class=\"_ _8\"></span> are discussed below:<span class=\"_ _264\"> </span>Fin<span class=\"_ _9\"></span>anc<span class=\"_ _9\"></span>ia<span class=\"_ _9\"></span>l as<span class=\"_ _9\"></span>se<span class=\"_ _9\"></span>t at fa<span class=\"_ _9\"></span>ir va<span class=\"_ _9\"></span>lu<span class=\"_ _9\"></span>e th<span class=\"_ _9\"></span>ro<span class=\"_ _9\"></span>ug<span class=\"_ _9\"></span>h pr<span class=\"_ _9\"></span>ofit o<span class=\"_ _9\"></span>r lo<span class=\"_ _9\"></span>ss<span class=\"_ _264\"> </span>The Group has an inves<span class=\"_ _1\"></span>tment in listed equity<span class=\"_ _1\"></span> shares carried at nil <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue as a reliable f<span class=\"_ _1\"></span>air <span class=\"_ _8\"></span>value cannot be obtained since there is no activ<span class=\"_ _8\"></span>e market for<span class=\"_ _8\"></span> the shares and ther<span class=\"_ _1\"></span>e is currently<span class=\"_ _1\"></span> uncertainty<span class=\"_ _1\"></span> around <span class=\"_ _1\"></span>the future <span class=\"_ _8\"></span>funding of the business. The Gr<span class=\"_ _8\"></span>oup makes appropriate enquiries and considers all of<span class=\"_ _1\"></span> the inf<span class=\"_ _8\"></span>ormation available to it in order<span class=\"_ _8\"></span> to determine the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue (See note 18).<span class=\"_ _264\"> </span>Investment in joint<span class=\"_ _1\"></span> venture<span class=\"_ _264\"> </span>The Group, <span class=\"_ _8\"></span>together with Eastman Chemical Compan<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>formed a new<span class=\"_ _8\"></span> Company<span class=\"_ _8\"></span>, Accoya US<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> LL<span class=\"_ _8\"></span>C, 60% owned by<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accsys and 40% owned by<span class=\"_ _8\"></span> Eastman. The tw<span class=\"_ _1\"></span>o parties are assessed <span class=\"_ _1\"></span>to jointly con<span class=\"_ _1\"></span>trol the en<span class=\"_ _1\"></span>tity<span class=\"_ _8\"></span>, due to the oper<span class=\"_ _1\"></span>ating agreement requiring both joint <span class=\"_ _8\"></span>venture partners to appr<span class=\"_ _1\"></span>ove k<span class=\"_ _1\"></span>ey<span class=\"_ _1\"></span> business decisions. See note 28 f<span class=\"_ _8\"></span>or further de<span class=\"_ _1\"></span>tails.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs1f3\">New st<span class=\"_ _9\"></span>and<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>ds an<span class=\"_ _9\"></span>d inte<span class=\"_ _9\"></span>rpr<span class=\"_ _9\"></span>et<span class=\"_ _9\"></span>ati<span class=\"_ _9\"></span>ons in i<span class=\"_ _9\"></span>ssu<span class=\"_ _9\"></span>e at the d<span class=\"_ _9\"></span>ate of aut<span class=\"_ _9\"></span>hor<span class=\"_ _9\"></span>is<span class=\"_ _9\"></span>ation of t<span class=\"_ _9\"></span>he<span class=\"_ _9\"></span>se fina<span class=\"_ _9\"></span>nci<span class=\"_ _9\"></span>al </div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls6c ws7f gs1f4\">statements:<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 lsba wsce gs1f5\">New standards, amendments<span class=\"_ _1\"></span> and in<span class=\"_ _1\"></span>terpretations<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1f6\">The follo<span class=\"_ _1\"></span>wing amendments to Standar<span class=\"_ _1\"></span>ds and a new<span class=\"_ _1\"></span> Interpretation ha<span class=\"_ _1\"></span>ve been adopted <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the <span class=\"_ _8\"></span>financial year beginning </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1f7\">on 1 <span class=\"_ _1\"></span>April 2023:<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs1f8\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">IFRS 17 insurance contracts;<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs1f9\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Definition of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accounting Estimates \u2013 <span class=\"_ _8\"></span>Amendments to IAS 8;<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs1fa\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">OECD Pillar<span class=\"_ _1\"></span> T<span class=\"_ _18\"></span>wo Rules<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs1fb\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Deferr<span class=\"_ _1\"></span>ed T<span class=\"_ _18\"></span>ax related to <span class=\"_ _8\"></span>Assets and Liabilities arising from a Single <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ransaction \u2013 amendments to IA<span class=\"_ _1\"></span>S 12; and<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs1fc\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Disclosure of<span class=\"_ _8\"></span> Accounting Policies \u2013 <span class=\"_ _8\"></span>Amendments to IAS 1 and IFRS Pr<span class=\"_ _1\"></span>actice Statement 2.<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1fd\">The amendments listed abov<span class=\"_ _1\"></span>e did not have an<span class=\"_ _1\"></span>y impact on <span class=\"_ _8\"></span>the amounts recognised in prior periods and are not </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1fe\">expected to significantly<span class=\"_ _8\"></span> affect the curren<span class=\"_ _1\"></span>t or <span class=\"_ _1\"></span>future periods.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-540": {
   "value": "New st<span class=\"_ _9\"></span>and<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>ds an<span class=\"_ _9\"></span>d inte<span class=\"_ _9\"></span>rpr<span class=\"_ _9\"></span>et<span class=\"_ _9\"></span>ati<span class=\"_ _9\"></span>ons in i<span class=\"_ _9\"></span>ssu<span class=\"_ _9\"></span>e at the d<span class=\"_ _9\"></span>ate of aut<span class=\"_ _9\"></span>hor<span class=\"_ _9\"></span>is<span class=\"_ _9\"></span>ation of t<span class=\"_ _9\"></span>he<span class=\"_ _9\"></span>se fina<span class=\"_ _9\"></span>nci<span class=\"_ _9\"></span>al statements:<span class=\"_ _264\"> </span>New standards, amendments<span class=\"_ _1\"></span> and in<span class=\"_ _1\"></span>terpretations<span class=\"_ _264\"> </span>The follo<span class=\"_ _1\"></span>wing amendments to Standar<span class=\"_ _1\"></span>ds and a new<span class=\"_ _1\"></span> Interpretation ha<span class=\"_ _1\"></span>ve been adopted <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the <span class=\"_ _8\"></span>financial year beginning on 1 <span class=\"_ _1\"></span>April 2023:<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">IFRS 17 insurance contracts;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Definition of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accounting Estimates \u2013 <span class=\"_ _8\"></span>Amendments to IAS 8;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">OECD Pillar<span class=\"_ _1\"></span> T<span class=\"_ _18\"></span>wo Rules<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Deferr<span class=\"_ _1\"></span>ed T<span class=\"_ _18\"></span>ax related to <span class=\"_ _8\"></span>Assets and Liabilities arising from a Single <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ransaction \u2013 amendments to IA<span class=\"_ _1\"></span>S 12; and<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Disclosure of<span class=\"_ _8\"></span> Accounting Policies \u2013 <span class=\"_ _8\"></span>Amendments to IAS 1 and IFRS Pr<span class=\"_ _1\"></span>actice Statement 2.<span class=\"_ _264\"> </span></span>The amendments listed abov<span class=\"_ _1\"></span>e did not have an<span class=\"_ _1\"></span>y impact on <span class=\"_ _8\"></span>the amounts recognised in prior periods and are not expected to significantly<span class=\"_ _8\"></span> affect the curren<span class=\"_ _1\"></span>t or <span class=\"_ _1\"></span>future periods.<span class=\"_ _264\"> </span>New standards, amendments and in<span class=\"_ _1\"></span>terpret<span class=\"_ _9\"></span>ations not<span class=\"_ _1\"></span> yet ad<span class=\"_ _1\"></span>opted<span class=\"_ _264\"> </span>Certain new accoun<span class=\"_ _1\"></span>ting standards and interpr<span class=\"_ _1\"></span>etations have been published <span class=\"_ _8\"></span>that are not mandatory <span class=\"_ _8\"></span>for 31 March 2024 reporting periods and have no<span class=\"_ _1\"></span>t been early adop<span class=\"_ _1\"></span>ted by<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup. <span class=\"_ _8\"></span>These standards are not expected <span class=\"_ _1\"></span>to have a material impact on the entity<span class=\"_ _8\"></span> in the current or<span class=\"_ _1\"></span> future r<span class=\"_ _1\"></span>eporting periods and on f<span class=\"_ _1\"></span>oreseeable futur<span class=\"_ _1\"></span>e tr<span class=\"_ _1\"></span>ansactions.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "New st<span class=\"_ _9\"></span>and<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>ds an<span class=\"_ _9\"></span>d inte<span class=\"_ _9\"></span>rpr<span class=\"_ _9\"></span>et<span class=\"_ _9\"></span>ati<span class=\"_ _9\"></span>ons in i<span class=\"_ _9\"></span>ssu<span class=\"_ _9\"></span>e at the d<span class=\"_ _9\"></span>ate of aut<span class=\"_ _9\"></span>hor<span class=\"_ _9\"></span>is<span class=\"_ _9\"></span>ation of t<span class=\"_ _9\"></span>he<span class=\"_ _9\"></span>se fina<span class=\"_ _9\"></span>nci<span class=\"_ _9\"></span>al statements:<span class=\"_ _264\"> </span>New standards, amendments<span class=\"_ _1\"></span> and in<span class=\"_ _1\"></span>terpretations<span class=\"_ _264\"> </span>The follo<span class=\"_ _1\"></span>wing amendments to Standar<span class=\"_ _1\"></span>ds and a new<span class=\"_ _1\"></span> Interpretation ha<span class=\"_ _1\"></span>ve been adopted <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the <span class=\"_ _8\"></span>financial year beginning on 1 <span class=\"_ _1\"></span>April 2023:<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">IFRS 17 insurance contracts;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Definition of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accounting Estimates \u2013 <span class=\"_ _8\"></span>Amendments to IAS 8;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">OECD Pillar<span class=\"_ _1\"></span> T<span class=\"_ _18\"></span>wo Rules<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Deferr<span class=\"_ _1\"></span>ed T<span class=\"_ _18\"></span>ax related to <span class=\"_ _8\"></span>Assets and Liabilities arising from a Single <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ransaction \u2013 amendments to IA<span class=\"_ _1\"></span>S 12; and<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Disclosure of<span class=\"_ _8\"></span> Accounting Policies \u2013 <span class=\"_ _8\"></span>Amendments to IAS 1 and IFRS Pr<span class=\"_ _1\"></span>actice Statement 2.<span class=\"_ _264\"> </span></span>The amendments listed abov<span class=\"_ _1\"></span>e did not have an<span class=\"_ _1\"></span>y impact on <span class=\"_ _8\"></span>the amounts recognised in prior periods and are not expected to significantly<span class=\"_ _8\"></span> affect the curren<span class=\"_ _1\"></span>t or <span class=\"_ _1\"></span>future periods.<span class=\"_ _264\"> </span>New standards, amendments and in<span class=\"_ _1\"></span>terpret<span class=\"_ _9\"></span>ations not<span class=\"_ _1\"></span> yet ad<span class=\"_ _1\"></span>opted<span class=\"_ _264\"> </span>Certain new accoun<span class=\"_ _1\"></span>ting standards and interpr<span class=\"_ _1\"></span>etations have been published <span class=\"_ _8\"></span>that are not mandatory <span class=\"_ _8\"></span>for 31 March 2024 reporting periods and have no<span class=\"_ _1\"></span>t been early adop<span class=\"_ _1\"></span>ted by<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup. <span class=\"_ _8\"></span>These standards are not expected <span class=\"_ _1\"></span>to have a material impact on the entity<span class=\"_ _8\"></span> in the current or<span class=\"_ _1\"></span> future r<span class=\"_ _1\"></span>eporting periods and on f<span class=\"_ _1\"></span>oreseeable futur<span class=\"_ _1\"></span>e tr<span class=\"_ _1\"></span>ansactions.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "<div class=\"t m0 h2b ff5 fs2 fc4 sc0 lsfe ws2d gs200\">New standards, amendments and in<span class=\"_ _1\"></span>terpret<span class=\"_ _9\"></span>ations not<span class=\"_ _1\"></span> yet ad<span class=\"_ _1\"></span>opted<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs201\">Certain new accoun<span class=\"_ _1\"></span>ting standards and interpr<span class=\"_ _1\"></span>etations have been published <span class=\"_ _8\"></span>that are not mandatory <span class=\"_ _8\"></span>for 31 March 2024 </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs202\">reporting periods and have no<span class=\"_ _1\"></span>t been early adop<span class=\"_ _1\"></span>ted by<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup. <span class=\"_ _8\"></span>These standards are not expected <span class=\"_ _1\"></span>to have a material </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs203\">impact on the entity<span class=\"_ _8\"></span> in the current or<span class=\"_ _1\"></span> future r<span class=\"_ _1\"></span>eporting periods and on f<span class=\"_ _1\"></span>oreseeable futur<span class=\"_ _1\"></span>e tr<span class=\"_ _1\"></span>ansactions.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls3e ws46 gs205\">3.  Segment<span class=\"_ _9\"></span>al repor<span class=\"_ _9\"></span>ting<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs206\">The Group<span class=\"_ _8\"></span>\u2019s business is <span class=\"_ _8\"></span>the manufacturing of and dev<span class=\"_ _1\"></span>elopment, commercialisation and licensing o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the associated </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs207\">proprietary<span class=\"_ _8\"></span> technology f<span class=\"_ _8\"></span>or the manufactur<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya <span class=\"_ _8\"></span>wood, T<span class=\"_ _4\"></span>ricoya <span class=\"_ _8\"></span>wood elements and related acetylation </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs208\">technologies. Segmental reporting is divided betw<span class=\"_ _1\"></span>een corporate activities, activities directly<span class=\"_ _8\"></span> attributable to <span class=\"_ _1\"></span>Accoya, <span class=\"_ _1\"></span>to </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs209\">T<span class=\"_ _4\"></span>ricoya or<span class=\"_ _1\"></span> research and de<span class=\"_ _1\"></span>velopment activities. </div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls1b ws20 gs20a\">Accoya </div><div class=\"gs20b\"><table class=\"s w18e h16e\" id=\"_29cabec8-086e-4792-a537-ae27f16e0684\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x392 h2e y24b5 ff3 fs19 fc2 sc0 ls2 ws2\">Accoya Segment </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x393 h2e y24b6 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x394 h2e y24b7 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x395 h2e y24b8 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x396 h2e y24b9 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x397 h2e y24ba ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x398 h2e y24bb ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x399 h2e y24bc ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39a h2e y24bd ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39b h2e y24be ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39c h2e y24bf ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39d h2e y24c0 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39e h2e y24c1 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x39f h2e y24c2 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a0 h2e y24c3 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a1 h2e y24c4 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x3a2 h2e y24c5 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a3 h2e y24c6 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a4 h2e y24c7 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td></td><td class=\"t m0 x3a5 h2e y24c8 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td><td></td><td class=\"t m0 x3a6 h2e y24c9 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x393 h2e y24ca ff3 fs19 fc2 sc0 ls2 ws2\"> Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a7 h2e y24cb ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x392 h2e y24cc ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL</td><td class=\"t m0 x3a8 h2e y24cd ff3 fs19 fc2 sc0 ls2 ws2\"> Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a9 h2e y24ce ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x3aa h2e y24cf ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x3ab h2e y24d0 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x3ac h2e y24d1 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x392 h2e y24d2 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x3ad h2e y24d3 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x3ae h2e y24d4 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x3af h2e y24d5 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24d7 w18f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws61\">Accoya wood rev<span class=\"_ _1\"></span>enue<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b0 y24d7 w190 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls87 ws9b\">1<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b1 y24d7 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b2 y24d7 w192 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls87 ws9b\">12<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,13<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b3 y24d7 w193 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsfa ws11e\">143<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>494<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b4 y24d7 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b5 y24d7 w195 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsfa ws11e\">1<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>3,<span class=\"_ _9\"></span>494<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24d9 w196 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Licence revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b6 y24d9 w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b7 y24d9 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b8 y24d9 w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b9 y24d9 w198 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls1d ws24\">300<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ba y24d9 w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bb y24d9 w199 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls1d ws24\">300<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24da w19a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bc y24da w19b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">8,7<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bd y24da w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3be y24da w19c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">8,7<span class=\"_ _9\"></span>70<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bf y24da w19d h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls81 ws97\">16<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>73<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c0 y24da w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c1 y24da w19e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls81 ws97\">16,7<span class=\"_ _2\"></span>73<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24db w19f h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>o<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>al Re<span class=\"_ _9\"></span>ve<span class=\"_ _9\"></span>nu<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c2 y24db w1a0 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf8 ws11d\">13<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c3 y24db w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c4 y24db w1a1 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf8 ws11d\">13<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c5 y24db w1a2 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls71 ws86\">16<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>67<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c6 y24db w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c7 y24db w1a3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls71 ws86\">16<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>67<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w1a4 h170\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls2 ws2\">Co<span class=\"_ _9\"></span>st o<span class=\"_ _9\"></span>f sa<span class=\"_ _9\"></span>le<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c8 y2463 w1a5 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls1e ws25\">(9<span class=\"_ _9\"></span>1,393)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c9 y2463 w191 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ca y2463 w1a6 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls1e ws25\">(9<span class=\"_ _9\"></span>1,393)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3cb y2463 w1a7 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls1d ws24\">(105,608)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3cc y2463 w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3cd y2463 w1a7 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls1d ws24\">(105,608)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24dc w1a8 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls3a ws40\">Gross<span class=\"_ _1\"></span> profit<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ce y24dc w1a9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">40,<span class=\"_ _9\"></span>516<span class=\"_ _264\"> </span></div></td><td class=\"c n x3cf y24dc w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d0 y24dc w1a9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">40,<span class=\"_ _9\"></span>516<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d1 y24dc w1aa h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf8 ws11d\">5<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>59<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d2 y24dc w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d3 y24dc w1ab h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf8 ws11d\">5<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24dd w1ac h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d4 y24dd w1ad h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsce wse8\">(28<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>59)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d5 y24dd w1ae h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls126 ws14c\">(1,000<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d6 y24dd w1af h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _0\"></span>2<span class=\"_ _9\"></span>9,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d7 y24dd w1b0 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d8 y24dd w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d9 y24dd w1b1 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24de w1b2 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls74 ws72\">Profit from<span class=\"_ _1\"></span> operations<span class=\"_ _264\"> </span></div></td><td class=\"c n x3da y24de w1b3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">11,6<span class=\"_ _9\"></span>57<span class=\"_ _264\"> </span></div></td><td class=\"c n x3db y24de w1b4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">(1,000<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3dc y24de w1b5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>0,<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>57<span class=\"_ _264\"> </span></div></td><td class=\"c n x3dd y24de w1b6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _9\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x3de y24de w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3df y24de w1b6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24df w1b7 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">Pr<span class=\"_ _9\"></span>ofi<span class=\"_ _9\"></span>t fr<span class=\"_ _9\"></span>om o<span class=\"_ _9\"></span>p<span class=\"_ _9\"></span>er<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>i<span class=\"_ _9\"></span>on<span class=\"_ _9\"></span>s / EB<span class=\"_ _9\"></span>IT<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e0 y24df w1b8 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">11<span class=\"_ _9\"></span>,6<span class=\"_ _9\"></span>57<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e1 y24df w1b9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">(1,000<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e2 y24df w1ba h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>0,<span class=\"_ _9\"></span>65<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e3 y24df w1bb h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _9\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e4 y24df w1f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e5 y24df w1bc h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24e1 w1bd h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e6 y24e1 w1be h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 lsfa ws11e\">8,947<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e7 y24e1 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e8 y24e1 w1bf h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 lsfa ws11e\">8<span class=\"_ _9\"></span>,947<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e9 y24e1 w1c0 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _9\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ea y24e1 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3eb y24e1 w1c1 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>5<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w1c2 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 lscf wse9\">EB<span class=\"_ _9\"></span>ITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ec y2443 w1c3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls1d ws24\">20,604<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ed y2443 w1b4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">(1,000<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ee y2443 w1c4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls1d ws24\">19<span class=\"_ _8\"></span>,604<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ef y2443 w1c5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls76 ws8a\">3<span class=\"_ _9\"></span>4<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>74<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f0 y2443 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f1 y2443 w1c6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls76 ws8a\">3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>742<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs20c\">Recon<span class=\"_ _9\"></span>cili<span class=\"_ _9\"></span>ation of A<span class=\"_ _9\"></span>ccoya Ad<span class=\"_ _9\"></span>just<span class=\"_ _9\"></span>ed EB<span class=\"_ _9\"></span>IT and EBITDA<span class=\"_ _264\"> </span></div><div class=\"gs20d\"><table class=\"s w1c7 h172\" id=\"_a93ae016-448c-4a3c-86b3-4d115d531a66\"><tr><td></td><td class=\"t m0 x397 h2e y24e2 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x3f2 h2e y24e3 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x39d h2e y24e4 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39e h2e y24e5 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x3a3 h2e y24e6 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a4 h2e y24e7 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x3ae h2e y24e8 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x3af h2e y24e9 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24ea w1c8 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Profit / (loss<span class=\"_ _8\"></span>) from operations / Underlying EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f3 y24ea w1c9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">11,<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>57<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f4 y24ea w1ca h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>0<span class=\"_ _0\"></span>47<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24eb w1cb h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya USA<span class=\"_ _8\"></span> EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f5 y24eb w1cc h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">(3,993)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f6 y24eb w1cd h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">(911)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w1ce h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Adjusted EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f7 y2443 w1cf h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f8 y2443 w1d0 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls80 ws76\">26,136<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"gs20e\"><table class=\"s w1d1 h173\" id=\"_93cf5904-21b5-441f-8991-11bfb759cdc7\"><tr><td></td><td class=\"t m0 x397 h2e y24ec ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x3f2 h2e y24ed ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x39d h2e y24ee ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39e h2e y24ef ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x3a3 h2e y24f0 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a4 h2e y24f1 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x3ae h2e y24f2 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x3af h2e y24f3 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24ea w1d2 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Underlying EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f9 y24ea w1d3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls1d ws24\">20,604<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fa y24ea w1d4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls76 ws8a\">3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>742<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24f4 w1d5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya USA<span class=\"_ _8\"></span> EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fb y24f4 w1d6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(3<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>24)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fc y24f4 w1d7 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _2\"></span>700)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w1d8 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Adjusted EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fd y2443 w1d9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls7a ws8e\">16,880<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fe y2443 w1da h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls11b ws15c\">3<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>42<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs20f\">Revenue includes <span class=\"_ _8\"></span>the sale of <span class=\"_ _1\"></span>Accoya, licence income and o<span class=\"_ _1\"></span>ther r<span class=\"_ _1\"></span>evenue, principally<span class=\"_ _8\"></span> relating to the sale o<span class=\"_ _1\"></span>f ace<span class=\"_ _1\"></span>tic acid. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs210\">Revenue also includes sales o<span class=\"_ _1\"></span>f lo<span class=\"_ _1\"></span>wer<span class=\"_ _1\"></span> visual gr<span class=\"_ _1\"></span>ade <span class=\"_ _1\"></span>Accoya <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ricoya customers <span class=\"_ _8\"></span>for the purposes o<span class=\"_ _1\"></span>f pr<span class=\"_ _1\"></span>oducing <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ricoya </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs211\">panels as a temporary<span class=\"_ _8\"></span> workaround un<span class=\"_ _1\"></span>til the dedicated <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya Hull plant is operational.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs212\">All costs of<span class=\"_ _1\"></span> sales are allocated against manuf<span class=\"_ _1\"></span>acturing activities in <span class=\"_ _1\"></span>Arnhem and in Barry (W<span class=\"_ _8\"></span>ales<span class=\"_ _8\"></span>) unless they can be </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs213\">directly<span class=\"_ _1\"></span> attributable to a licensee. Other<span class=\"_ _8\"></span> operating costs include all costs associated with <span class=\"_ _8\"></span>the operation of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Arnhem </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs214\">and Barry manuf<span class=\"_ _1\"></span>acturing sites, including directly<span class=\"_ _1\"></span> attributable administration, sales and mark<span class=\"_ _8\"></span>eting costs. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs215\">See note 5 f<span class=\"_ _1\"></span>or explana<span class=\"_ _1\"></span>tion of<span class=\"_ _1\"></span> Exceptional items.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs216\">Aver<span class=\"_ _1\"></span>age headcount = 166 (2023: 175)<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws45 gs218\">The below <span class=\"_ _8\"></span>table shows details of r<span class=\"_ _8\"></span>econciling items to show both <span class=\"_ _8\"></span>Accoya EBITDA<span class=\"_ _8\"></span> and Accoy<span class=\"_ _1\"></span>a Manufacturing gross pr<span class=\"_ _1\"></span>ofit, </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs219\">both including and excluding licence and licensing r<span class=\"_ _1\"></span>elated income, which has been pr<span class=\"_ _8\"></span>esented given the inclusion of<span class=\"_ _1\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs21a\">items which can be mor<span class=\"_ _1\"></span>e v<span class=\"_ _1\"></span>ariable or one-off<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span></div><div class=\"gs21b\"><table class=\"s w1e7 h176\" id=\"_6c72a66a-45a3-40c6-8cd7-7344c9f75e01\"><tr><td></td><td class=\"t m0 x40a h2e y24f9 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x40b h2e y24f9 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x40c h2e y24fa ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x40d h2e y24fa ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24fb w1e8 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya segmental underlying EBITD<span class=\"_ _1\"></span>A<span class=\"_ _264\"> </span></div></td><td class=\"c n x40e y24fb w1e9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls1d ws24\">20,604<span class=\"_ _264\"> </span></div></td><td class=\"c n x40f y24fb w1d4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls76 ws8a\">3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>742<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24dd w1ea h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya underlying Licence re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x410 y24dd w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x411 y24dd w1eb h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">(3<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24fc w1ec h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya segmental underlying EBITD<span class=\"_ _1\"></span>A (<span class=\"_ _4\"></span>excluding. Licence Income<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x412 y24fc w1e9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls1d ws24\">20,604<span class=\"_ _264\"> </span></div></td><td class=\"c n x413 y24fc w1ed h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls11b ws15c\">3<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>42<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24fd w1ee h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya segmental underlying gr<span class=\"_ _1\"></span>oss profit<span class=\"_ _264\"> </span></div></td><td class=\"c n x414 y24fd w1ef h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">40,<span class=\"_ _9\"></span>516<span class=\"_ _264\"> </span></div></td><td class=\"c n x415 y24fd w1f0 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsf8 ws11d\">5<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>59<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24fe w1ea h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya underlying Licence re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x410 y24fe w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x411 y24fe w1eb h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">(3<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24f4 w1f1 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya manufacturing gr<span class=\"_ _1\"></span>oss profit<span class=\"_ _264\"> </span></div></td><td class=\"c n x416 y24f4 w1f2 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">40<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>516<span class=\"_ _264\"> </span></div></td><td class=\"c n x417 y24f4 w1f3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">5<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,6<span class=\"_ _9\"></span>59<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w1f4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya Manufacturing Mar<span class=\"_ _1\"></span>gin<span class=\"_ _264\"> </span></div></td><td class=\"c n x418 y2443 w1f5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">30<span class=\"_ _9\"></span>.7<span class=\"_ _9\"></span>%<span class=\"_ _264\"> </span></div></td><td class=\"c n x419 y2443 w1f6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsda ws5d\">3<span class=\"_ _9\"></span>4.1<span class=\"_ _9\"></span>%<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"gs21c\"><table class=\"s w1db h174\" id=\"_77aae3e3-d93e-428c-97f1-0f00ce0ba2ae\"><tr><td></td><td class=\"c n x400 y24f6 w1dc h175\"><div class=\"t m0 x1af h2e y24f5 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x401 y24f6 w1dd h175\"><div class=\"t m0 x1af h2e y24f5 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ea w1de h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya Manufacturing gr<span class=\"_ _1\"></span>oss profit \u2013 \u20ac\u2019000<span class=\"_ _264\"> </span></div></td><td class=\"c n x402 y24ea w1df h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">40,<span class=\"_ _9\"></span>516<span class=\"_ _264\"> </span></div></td><td class=\"c n x403 y24ea w1e0 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">5<span class=\"_ _9\"></span>4,<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>59<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1b0 y24f8 w1e1 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya sales <span class=\"_ _1\"></span>volume \u2013 m</div><div class=\"t m0 x404 h32 y24f7 ff2 fs1b fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x405 y24f8 w1e2 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls7a ws8e\">56,568<span class=\"_ _264\"> </span></div></td><td class=\"c n x406 y24f8 w1e3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls7b ws8f\">63,34<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1b0 y2443 w1e4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya manufacturing gr<span class=\"_ _1\"></span>oss profit per<span class=\"_ _1\"></span> m</div><div class=\"t m0 x407 h32 y24f7 ff2 fs1b fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x408 y2443 w1e5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">7<span class=\"_ _9\"></span>16<span class=\"_ _264\"> </span></div></td><td class=\"c n x409 y2443 w1e6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls129 ws15a\">863<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls19 ws1e gs21d\">T<span class=\"_ _4\"></span>ricoya<span class=\"_ _264\"> </span></div><div class=\"gs21e\"><table class=\"s w1f7 h178\" id=\"_b6892541-6c65-41ed-bd04-a621aec43919\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x41a h2e y24ff ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>ricoya Segment<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x41b h2e y2500 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x41c h2e y2501 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x41d h2e y2502 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x41e h2e y2503 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x41f h2e y2504 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x420 h2e y2505 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x421 h2e y2506 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x422 h2e y2507 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x423 h2e y2508 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x424 h2e y2509 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x425 h2e y250a ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x426 h2e y250b ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x427 h2e y250c ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x428 h2e y250d ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x429 h2e y250e ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x42a h2e y250f ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td><td class=\"t m0 x40a h2e y2510 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td><td class=\"t m0 x40b h2e y2511 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td></td><td class=\"t m0 x42b h2e y2512 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td><td></td><td class=\"t m0 x42c h2e y2513 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x42d h2e y2514 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x42e h2e y2515 ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x41a h2e y2516 ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td><td class=\"t m0 x41e h2e y2517 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x42f h2e y2518 ff3 fs19 fc2 sc0 ls2 ws2\">items </td><td class=\"t m0 x430 h2e y2519 ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x431 h2e y251a ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x432 h2e y251b ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000 </td><td class=\"t m0 x433 h2e y251c ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x434 h2e y251d ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000 </td><td class=\"t m0 x40c h2e y251e ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x40d h2e y251f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2520 w1f8 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>ricoya panel revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x435 y2520 w1f9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls87 ws9b\">4,1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x436 y2520 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x437 y2520 w1fa h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls87 ws9b\">4<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x438 y2520 w1fb h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls128 ws158\">1,373<span class=\"_ _264\"> </span></div></td><td class=\"c n x439 y2520 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x43a y2520 w1fc h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls128 ws158\">1,<span class=\"_ _9\"></span>373<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2521 w1fd h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Licence revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x43b y2521 w1fe h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls109 ws133\">77<span class=\"_ _264\"> </span></div></td><td class=\"c n x43c y2521 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x43d y2521 w1ff h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">7<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x43e y2521 w200 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">29<span class=\"_ _264\"> </span></div></td><td class=\"c n x43f y2521 w1f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x440 y2521 w201 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls129 ws15a\">29<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2522 w202 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x441 y2522 w203 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsfe ws2d\">50<span class=\"_ _264\"> </span></div></td><td class=\"c n x442 y2522 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x443 y2522 w204 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">5<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x444 y2522 w205 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12a ws15b\">49<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ba y2522 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x445 y2522 w206 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12a ws15b\">49<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2523 w207 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>o<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>al Re<span class=\"_ _9\"></span>ve<span class=\"_ _9\"></span>nu<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c n x446 y2523 w208 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls79 ws8d\">4,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>61<span class=\"_ _264\"> </span></div></td><td class=\"c n x447 y2523 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x448 y2523 w209 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls79 ws8d\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>261<span class=\"_ _264\"> </span></div></td><td class=\"c n x449 y2523 w20a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">1,4<span class=\"_ _9\"></span>51<span class=\"_ _264\"> </span></div></td><td class=\"c n x44a y2523 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x44b y2523 w20b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>51<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2524 w20c h179\"><div class=\"t m0 x1af h27 y24e0 ff3 fs6 fc2 sc0 ls2 ws2\">Co<span class=\"_ _9\"></span>st o<span class=\"_ _9\"></span>f sa<span class=\"_ _9\"></span>le<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td class=\"c n x44c y2524 w20d h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 lsfa ws11e\">(<span class=\"_ _9\"></span>3,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>94)<span class=\"_ _264\"> </span></div></td><td class=\"c n x44d y2524 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x44e y2524 w20e h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 lsfa ws11e\">(3<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>94)<span class=\"_ _264\"> </span></div></td><td class=\"c n x44f y2524 w20f h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls12a ws15b\">(<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>24<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x450 y2524 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x451 y2524 w210 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls12a ws15b\">(<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>24<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2525 w211 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls3a ws40\">Gross<span class=\"_ _1\"></span> profit<span class=\"_ _264\"> </span></div></td><td class=\"c n x452 y2525 w212 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls71 ws86\">367<span class=\"_ _264\"> </span></div></td><td class=\"c n x453 y2525 w191 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x454 y2525 w213 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls71 ws86\">3<span class=\"_ _9\"></span>67<span class=\"_ _264\"> </span></div></td><td class=\"c n x455 y2525 w214 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">207<span class=\"_ _264\"> </span></div></td><td class=\"c n x456 y2525 w1c h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x457 y2525 w215 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">207<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2526 w216 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x458 y2526 w217 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x459 y2526 w218 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _0\"></span>7,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x45a y2526 w219 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls87 ws9b\">(1<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,161<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x45b y2526 w21a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">(5,<span class=\"_ _9\"></span>823)<span class=\"_ _264\"> </span></div></td><td class=\"c n x45c y2526 w21b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">(86,000<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x45d y2526 w21c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">(9<span class=\"_ _9\"></span>1,<span class=\"_ _9\"></span>823)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24dd w21d h179\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">Lo<span class=\"_ _9\"></span>ss f<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>om o<span class=\"_ _9\"></span>pe<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>io<span class=\"_ _9\"></span>ns<span class=\"_ _264\"> </span></div></td><td class=\"c n x45e y24dd w21e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls73 ws88\">(<span class=\"_ _8\"></span>6,59<span class=\"_ _8\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x45f y24dd w21f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _0\"></span>7,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x460 y24dd w220 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsfa ws11e\">(1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>94)<span class=\"_ _264\"> </span></div></td><td class=\"c n x461 y24dd w221 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls13a ws169\">(<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>61<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td><td class=\"c n x462 y24dd w222 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">(86,<span class=\"_ _1\"></span>000<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x463 y24dd w223 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls1e ws25\">(91,616<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2527 w224 h179\"><div class=\"t m0 x1af h27 y24e0 ff3 fs6 fc2 sc0 ls74 ws72\">Loss from operations<span class=\"_ _264\"> </span></div></td><td class=\"c n x464 y2527 w21e h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls73 ws88\">(<span class=\"_ _8\"></span>6,59<span class=\"_ _8\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x465 y2527 w225 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _0\"></span>7,<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x466 y2527 w226 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 lsfa ws11e\">(1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>94)<span class=\"_ _264\"> </span></div></td><td class=\"c n x467 y2527 w227 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls13a ws169\">(<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>61<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td><td class=\"c n x468 y2527 w228 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls126 ws14c\">(86,<span class=\"_ _8\"></span>000)<span class=\"_ _264\"> </span></div></td><td class=\"c n x469 y2527 w229 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls1e ws25\">(91,616<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ea w22a h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x46a y24ea w22b h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls7a ws8e\">566<span class=\"_ _264\"> </span></div></td><td class=\"c n x46b y24ea w191 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x46c y24ea w22c h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">56<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x46d y24ea w22d h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">527<span class=\"_ _264\"> </span></div></td><td class=\"c n x46e y24ea w194 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x46f y24ea w22d h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">527<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24eb w22e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment<span class=\"_ _264\"> </span></div></td><td class=\"c n x470 y24eb w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x471 y24eb w22f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x472 y24eb w22f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x473 y24eb w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x474 y24eb w230 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x475 y24eb w230 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w1c2 h179\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 lscf wse9\">EB<span class=\"_ _9\"></span>ITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x476 y2443 w231 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">(<span class=\"_ _8\"></span>6<span class=\"_ _9\"></span>,028)<span class=\"_ _264\"> </span></div></td><td class=\"c n x477 y2443 w232 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(20<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td><td class=\"c n x478 y2443 w233 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x479 y2443 w234 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">(5<span class=\"_ _9\"></span>,089)<span class=\"_ _264\"> </span></div></td><td class=\"c n x47a y2443 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x47b y2443 w235 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">(5,089)<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs21f\">Revenue and costs ar<span class=\"_ _8\"></span>e those attributable to the business de<span class=\"_ _1\"></span>velopment of<span class=\"_ _8\"></span> the <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ricoya process and es<span class=\"_ _1\"></span>tablishment of<span class=\"_ _1\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs220\">T<span class=\"_ _4\"></span>ricoya Hull Plant. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs221\">Other oper<span class=\"_ _1\"></span>ating costs include pre-opera<span class=\"_ _1\"></span>ting costs f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>the T<span class=\"_ _4\"></span>ricoya Hull Plant.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs222\">See note 5 f<span class=\"_ _1\"></span>or explana<span class=\"_ _1\"></span>tion of<span class=\"_ _1\"></span> Exceptional items.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs223\">Aver<span class=\"_ _1\"></span>age headcount = 6 (2023: 23), noting a substantial pr<span class=\"_ _1\"></span>oportion of<span class=\"_ _1\"></span> the costs <span class=\"_ _8\"></span>to date have been incurred via </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs224\">recharges <span class=\"_ _1\"></span>from other<span class=\"_ _8\"></span> parts of the Gr<span class=\"_ _1\"></span>oup or hav<span class=\"_ _8\"></span>e resulted from contractors.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs226\">Cor<span class=\"_ _9\"></span>por<span class=\"_ _9\"></span>ate </div><div class=\"gs227\"><table class=\"s w236 h17b\" id=\"_36162a78-14a0-4f20-bdd6-a42d8da25ef7\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x47c h2e y2528 ff3 fs19 fc2 sc0 ls2 ws2\">Corporate Segment<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x393 h2e y2529 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x394 h2e y252a ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x395 h2e y252b ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x396 h2e y252c ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x397 h2e y252d ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x3f2 h2e y252e ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x399 h2e y252f ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39a h2e y2530 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39b h2e y2531 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39c h2e y2532 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39d h2e y2533 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39e h2e y2534 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x39f h2e y2535 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x3a0 h2e y2536 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a1 h2e y2537 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x3a2 h2e y2538 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x3a3 h2e y2539 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a4 h2e y253a ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td></td><td class=\"t m0 x47d h2e y253b ff3 fs19 fc2 sc0 ls2 ws2\"> Exceptional </td><td></td><td></td><td class=\"t m0 x47e h2e y253c ff3 fs19 fc2 sc0 ls2 ws2\"> Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x47f h2e y253d ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a7 h2e y253e ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x392 h2e y253f ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td><td class=\"t m0 x396 h2e y2540 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a9 h2e y2541 ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x3aa h2e y2542 ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x3ab h2e y2543 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x480 h2e y2544 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000</td><td class=\"t m0 x392 h2e y2545 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000</td><td class=\"t m0 x481 h2e y2546 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000</td><td class=\"t m0 x482 h2e y2547 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000 </td><td class=\"t m0 x3af h2e y2548 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2549 w18f h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws61\">Accoya wood rev<span class=\"_ _1\"></span>enue<span class=\"_ _264\"> </span></div></td><td class=\"c n x483 y2549 w237 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b7 y2549 w191 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x484 y2549 w191 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x485 y2549 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x486 y2549 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x487 y2549 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y254a w196 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Licence revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b6 y254a w197 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b7 y254a w191 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x484 y254a w237 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x488 y254a w1c h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x489 y254a w1c h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x48a y254a w1c h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24da w19a h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x48b y24da w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x447 y24da w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x48c y24da w237 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x48d y24da w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x43f y24da w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x48e y24da w194 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2524 w238 h17c\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls129 ws15a\">T<span class=\"_ _8\"></span>otal Rev<span class=\"_ _1\"></span>enue<span class=\"_ _264\"> </span></div></td><td class=\"c n x48f y2524 w197 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bd y2524 w191 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x490 y2524 w1c h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x491 y2524 w1f h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x492 y2524 w194 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x493 y2524 w1c h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2525 w1a4 h170\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls2 ws2\">Co<span class=\"_ _9\"></span>st o<span class=\"_ _9\"></span>f sa<span class=\"_ _9\"></span>le<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td class=\"c n x494 y2525 w191 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x436 y2525 w191 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x495 y2525 w237 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x496 y2525 w194 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x497 y2525 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x498 y2525 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2526 w239 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls129 ws15a\">Gross result<span class=\"_ _264\"> </span></div></td><td class=\"c n x499 y2526 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49a y2526 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49b y2526 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49c y2526 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49d y2526 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49e y2526 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24dd w1ac h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x49f y24dd w23a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a0 y24dd w237 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a1 y24dd w23b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a2 y24dd w23c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a3 y24dd w23d h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1,4<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>3)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a4 y24dd w23e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y254b w23f h17c\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls2 ws2\">Lo<span class=\"_ _9\"></span>ss f<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>om o<span class=\"_ _9\"></span>pe<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>io<span class=\"_ _9\"></span>ns<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a5 y254b w240 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a6 y254b w197 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a7 y254b w241 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a8 y254b w242 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a9 y254b w243 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>3)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4aa y254b w244 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ea w23f h170\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls2 ws2\">Lo<span class=\"_ _9\"></span>ss f<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>om o<span class=\"_ _9\"></span>pe<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>io<span class=\"_ _9\"></span>ns<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ab y24ea w245 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ac y24ea w191 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ad y24ea w245 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ae y24ea w246 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4af y24ea w247 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>1,4<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>3)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b0 y24ea w248 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24eb w1bd h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b1 y24eb w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b2 y24eb w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b3 y24eb w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b4 y24eb w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b5 y24eb w249 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b6 y24eb w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w1c2 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 lscf wse9\">EB<span class=\"_ _9\"></span>ITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b7 y2443 w24a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b8 y2443 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b9 y2443 w24b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ba y2443 w24c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4bb y2443 w24d h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(1,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>53)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4bc y2443 w24e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs228\">Corporate costs ar<span class=\"_ _1\"></span>e those costs not dir<span class=\"_ _8\"></span>ectly attributable to <span class=\"_ _8\"></span>Accoya, T<span class=\"_ _18\"></span>ricoya or R<span class=\"_ _1\"></span>esearch and Developmen<span class=\"_ _1\"></span>t activities. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs229\">This includes management and the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _8\"></span>\u2019s corpora<span class=\"_ _1\"></span>te and general administra<span class=\"_ _1\"></span>tion costs including the head office in </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs22a\">London. See note 5 f<span class=\"_ _8\"></span>or explanation of<span class=\"_ _1\"></span> Exceptional items. <span class=\"_ _8\"></span>The corporate segment has been adjusted in line with in<span class=\"_ _1\"></span>ternal </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs22b\">reporting <span class=\"_ _1\"></span>with some operating costs being reclassified <span class=\"_ _8\"></span>to the Acco<span class=\"_ _8\"></span>ya segment. The prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ear has also been amended </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs22c\">to reflect <span class=\"_ _1\"></span>the change in internal reporting. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs22d\">Aver<span class=\"_ _1\"></span>age headcount = 49 (2023: 33)<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs22e\">Research and Development </div><div class=\"gs22f\"><table class=\"s w24f h17d\" id=\"_4753e5d9-372b-4a2b-98ee-97fa04a98be5\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x4bd h2e y254c ff3 fs19 fc2 sc0 ls2 ws2\">Research &amp; Development Segmen<span class=\"_ _1\"></span>t<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x393 h2e y254d ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x394 h2e y254e ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x395 h2e y254f ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x396 h2e y2550 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x397 h2e y2551 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x3f2 h2e y2552 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x399 h2e y2553 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39a h2e y2554 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39b h2e y2555 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39c h2e y2556 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39d h2e y2557 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39e h2e y2558 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x39f h2e y2559 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a0 h2e y255a ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a1 h2e y255b ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x3a2 h2e y255c ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x3a3 h2e y255d ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a4 h2e y255e ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td></td><td class=\"t m0 x47d h2e y255f ff3 fs19 fc2 sc0 ls2 ws2\"> Exceptional </td><td></td><td></td><td class=\"t m0 x47e h2e y2560 ff3 fs19 fc2 sc0 ls2 ws2\"> Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x47f h2e y2561 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a7 h2e y2562 ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x392 h2e y2563 ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td><td class=\"t m0 x396 h2e y2564 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a9 h2e y2565 ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x3aa h2e y2566 ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x3ab h2e y2567 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x3ac h2e y2568 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x392 h2e y2569 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x3ad h2e y256a ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x3ae h2e y256b ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x3af h2e y256c ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2549 w18f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws61\">Accoya wood rev<span class=\"_ _1\"></span>enue<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b6 y2549 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4be y2549 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b8 y2549 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x488 y2549 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x486 y2549 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x487 y2549 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y256d w196 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Licence revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b6 y256d w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b7 y256d w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x484 y256d w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x485 y256d w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x486 y256d w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x487 y256d w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2523 w19a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x48b y2523 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x447 y2523 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4bf y2523 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x48d y2523 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x43f y2523 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c0 y2523 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y256e w19f h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>o<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>al Re<span class=\"_ _9\"></span>ve<span class=\"_ _9\"></span>nu<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c n x494 y256e w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bd y256e w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c1 y256e w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x491 y256e w1f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x492 y256e w1f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c2 y256e w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2525 w1a4 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">Co<span class=\"_ _9\"></span>st o<span class=\"_ _9\"></span>f sa<span class=\"_ _9\"></span>le<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td class=\"c n x494 y2525 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x436 y2525 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x495 y2525 w237 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x496 y2525 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c3 y2525 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x493 y2525 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2526 w239 h179\"><div class=\"t m0 x1af h27 y24e0 ff3 fs6 fc2 sc0 ls129 ws15a\">Gross result<span class=\"_ _264\"> </span></div></td><td class=\"c n x499 y2526 w194 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49a y2526 w191 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49b y2526 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c4 y2526 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c5 y2526 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c6 y2526 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y256f w1ac h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c7 y256f w250 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(1,490)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c8 y256f w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c9 y256f w250 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(1,490)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ca y256f w251 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>8)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4cb y256f w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4cc y256f w252 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12b ws104\">(1<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>58)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y254b w253 h179\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls74 ws72\">Loss from operations<span class=\"_ _264\"> </span></div></td><td class=\"c n x4cd y254b w254 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(1,490<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ce y254b w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4cf y254b w250 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(1,490)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d0 y254b w255 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12b ws104\">(<span class=\"_ _9\"></span>1,4<span class=\"_ _9\"></span>58)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d1 y254b w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d2 y254b w256 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12b ws104\">(1<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>58)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ea w23f h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">Lo<span class=\"_ _9\"></span>ss f<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>om o<span class=\"_ _9\"></span>pe<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>io<span class=\"_ _9\"></span>ns<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d3 y24ea w257 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(1,490)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bd y24ea w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d4 y24ea w250 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(1,490)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d5 y24ea w258 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(1,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>58)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d6 y24ea w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d7 y24ea w259 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12b ws104\">(<span class=\"_ _9\"></span>1,4<span class=\"_ _9\"></span>58)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24eb w1bd h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d8 y24eb w25a h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls88 ws6d\">66<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d9 y24eb w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4da y24eb w25b h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls88 ws6d\">66<span class=\"_ _264\"> </span></div></td><td class=\"c n x4db y24eb w25c h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls71 ws86\">67<span class=\"_ _264\"> </span></div></td><td class=\"c n x4dc y24eb w194 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4dd y24eb w25c h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls71 ws86\">67<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2570 w1c2 h179\"><div class=\"t m0 x1af h27 y24e0 ff3 fs6 fc2 sc0 lscf wse9\">EB<span class=\"_ _9\"></span>ITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x4de y2570 w25d h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,424)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4df y2570 w1c h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4e0 y2570 w25e h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls11b ws15c\">(1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>424)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4e1 y2570 w25f h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>1)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4e2 y2570 w1c h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4e3 y2570 w260 h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls12 ws17\">(1,39<span class=\"_ _9\"></span>1)<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs230\">Research and Dev<span class=\"_ _1\"></span>elopment costs are <span class=\"_ _8\"></span>those associated with the <span class=\"_ _8\"></span>Accoya and T<span class=\"_ _18\"></span>ricoya processes. Costs ex<span class=\"_ _8\"></span>clude those </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs231\">which have been capitalised in accordance <span class=\"_ _8\"></span>with IFRS (<span class=\"_ _1\"></span>see note 15). </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs232\">Aver<span class=\"_ _1\"></span>age headcount = 15 (2023: 13)<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls145 ws175 gs234\">To<span class=\"_ _2\"></span>t<span class=\"_ _17\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _264\"> </span></div><div class=\"gs235\"><table class=\"s w261 h17e\" id=\"_87ede292-373d-4e8c-934d-07157e7813d0\"><tr><td></td><td></td><td></td><td class=\"t m0 x4e4 h2e y2571 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x41b h2e y2572 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41c h2e y2573 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41d h2e y2574 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41e h2e y2575 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41f h2e y2576 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x4e5 h2e y2577 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td></tr><tr><td></td><td class=\"t m0 x421 h2e y2578 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x422 h2e y2579 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x423 h2e y257a ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x424 h2e y257b ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x425 h2e y257c ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x426 h2e y257d ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x427 h2e y257e ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x428 h2e y257f ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x429 h2e y2580 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x42a h2e y2581 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x40a h2e y2582 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x40b h2e y2583 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td></td><td class=\"t m0 x42b h2e y2584 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td><td></td><td class=\"t m0 x4e6 h2e y2585 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x41b h2e y2586 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x42e h2e y2587 ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x41a h2e y2588 ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td><td class=\"t m0 x41e h2e y2589 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x4e7 h2e y258a ff3 fs19 fc2 sc0 ls2 ws2\">items </td><td class=\"t m0 x430 h2e y258b ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x431 h2e y258c ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x4e8 h2e y258d ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x433 h2e y258e ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x4e9 h2e y258f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x40c h2e y2590 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x40d h2e y2591 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2592 w262 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya<span class=\"_ _1\"></span>/T<span class=\"_ _4\"></span>ricoya revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ea y2592 w263 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsfe ws2d\">127<span class=\"_ _8\"></span>,273<span class=\"_ _264\"> </span></div></td><td class=\"c n x4eb y2592 w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ec y2592 w264 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsfe ws2d\">127<span class=\"_ _4\"></span>,<span class=\"_ _9\"></span>273<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ed y2592 w265 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls71 ws86\">14<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>67<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ee y2592 w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ef y2592 w266 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls71 ws86\">1<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>67<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2593 w1fd h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Licence revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f0 y2593 w267 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls109 ws133\">77<span class=\"_ _264\"> </span></div></td><td class=\"c n x43c y2593 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f1 y2593 w1ff h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">7<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f2 y2593 w268 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">329<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f3 y2593 w1f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f4 y2593 w269 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">329<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2594 w202 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f5 y2594 w26a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">8<span class=\"_ _9\"></span>,820<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f6 y2594 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f7 y2594 w26b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">8,820<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f8 y2594 w26c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls81 ws97\">16<span class=\"_ _9\"></span>,82<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x486 y2594 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f9 y2594 w26d h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls81 ws97\">16,<span class=\"_ _9\"></span>822<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2595 w207 h170\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>o<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>al Re<span class=\"_ _9\"></span>ve<span class=\"_ _9\"></span>nu<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c n x4fa y2595 w26e h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsf9 wsf7\">13<span class=\"_ _9\"></span>6,170<span class=\"_ _264\"> </span></div></td><td class=\"c n x231 y2595 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4fb y2595 w26f h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsf9 wsf7\">13<span class=\"_ _9\"></span>6,170<span class=\"_ _264\"> </span></div></td><td class=\"c n x4fc y2595 w270 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls78 ws8c\">162,0<span class=\"_ _9\"></span>18<span class=\"_ _264\"> </span></div></td><td class=\"c n x4fd y2595 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4fe y2595 w271 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls78 ws8c\">162,018<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2596 w20c h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">Co<span class=\"_ _9\"></span>st o<span class=\"_ _9\"></span>f sa<span class=\"_ _9\"></span>le<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ff y2596 w272 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(9<span class=\"_ _9\"></span>5,<span class=\"_ _9\"></span>28<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x500 y2596 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x501 y2596 w273 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>95,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>87<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x502 y2596 w274 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(106<span class=\"_ _9\"></span>,852)<span class=\"_ _264\"> </span></div></td><td class=\"c n x503 y2596 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x504 y2596 w275 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(106,852)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2597 w211 h170\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls3a ws40\">Gross<span class=\"_ _1\"></span> profit<span class=\"_ _264\"> </span></div></td><td class=\"c n x505 y2597 w276 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls74 ws72\">40,883<span class=\"_ _264\"> </span></div></td><td class=\"c n x506 y2597 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x507 y2597 w276 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls74 ws72\">40,883<span class=\"_ _264\"> </span></div></td><td class=\"c n x508 y2597 w277 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls83 ws99\">55,1<span class=\"_ _8\"></span>66<span class=\"_ _264\"> </span></div></td><td class=\"c n x509 y2597 w249 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x50a y2597 w278 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls83 ws99\">55,166<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2598 w216 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x50b y2598 w279 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x50c y2598 w27a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">(8,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td><td class=\"c n x50d y2598 w27b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsfe ws2d\">(50,127)<span class=\"_ _264\"> </span></div></td><td class=\"c n x50e y2598 w27c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x50f y2598 w27d h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>7,<span class=\"_ _2\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x510 y2598 w27e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>7,<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2599 w27f h170\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls74 ws72\">Profit/<span class=\"_ _8\"></span> (loss)<span class=\"_ _1\"></span> from operations<span class=\"_ _264\"> </span></div></td><td class=\"c n x511 y2599 w280 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls12a ws15b\">(1<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x512 y2599 w281 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsce wse8\">(8,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td><td class=\"c n x513 y2599 w282 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>9<span class=\"_ _1\"></span>,24<span class=\"_ _2\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x514 y2599 w283 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>5,<span class=\"_ _9\"></span>28<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x515 y2599 w284 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x516 y2599 w285 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls87 ws9b\">(<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>,16<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y259a w286 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Finance income<span class=\"_ _264\"> </span></div></td><td class=\"c n x517 y259a w287 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls80 ws76\">138<span class=\"_ _264\"> </span></div></td><td class=\"c n x518 y259a w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x519 y259a w288 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls80 ws76\">138<span class=\"_ _264\"> </span></div></td><td class=\"c n x51a y259a w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x51b y259a w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x51c y259a w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ea w289 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Finance expense<span class=\"_ _264\"> </span></div></td><td class=\"c n x51d y24ea w28a h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x51e y24ea w28b h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">53<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x51f y24ea w28c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2d ws34\">(3,888)<span class=\"_ _264\"> </span></div></td><td class=\"c n x520 y24ea w28d h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>3,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>24)<span class=\"_ _264\"> </span></div></td><td class=\"c n x521 y24ea w28e h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x522 y24ea w28f h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls87 ws9b\">6<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>26<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24eb w290 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Investment in joint <span class=\"_ _8\"></span>venture<span class=\"_ _264\"> </span></div></td><td class=\"c n x523 y24eb w291 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x524 y24eb w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c9 y24eb w292 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x525 y24eb w293 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls129 ws15a\">(1,036<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x526 y24eb w1f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x527 y24eb w294 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls129 ws15a\">(1,036<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w295 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">Pr<span class=\"_ _9\"></span>ofi<span class=\"_ _9\"></span>t/<span class=\"_ _1\"></span>(Lo<span class=\"_ _9\"></span>ss) be<span class=\"_ _9\"></span>fo<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>e t<span class=\"_ _9\"></span>ax<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>io<span class=\"_ _9\"></span>n<span class=\"_ _264\"> </span></div></td><td class=\"c n x528 y2443 w296 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _9\"></span>9,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x529 y2443 w297 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x52a y2443 w298 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x52b y2443 w299 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">11,028<span class=\"_ _264\"> </span></div></td><td class=\"c n x52c y2443 w29a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(78,103)<span class=\"_ _264\"> </span></div></td><td class=\"c n x52d y2443 w29b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">(<span class=\"_ _1\"></span>67<span class=\"_ _8\"></span>,075)<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs236\">See note 5 f<span class=\"_ _1\"></span>or de<span class=\"_ _1\"></span>tails of<span class=\"_ _1\"></span> Exceptional items. </div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs237\">Reconciliation o<span class=\"_ _1\"></span>f Underlying<span class=\"_ _1\"></span> EBIT and<span class=\"_ _1\"></span> EBITD<span class=\"_ _8\"></span>A<span class=\"_ _264\"> </span></div><div class=\"gs238\"><table class=\"s w29c h17f\" id=\"_3108bc00-932c-41bd-a912-e180acd29928\"><tr><td></td><td class=\"t m0 x41b h2e y259b ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41c h2e y259b ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41d h2e y259c ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41e h2e y259d ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41f h2e y259d ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x4e5 h2e y259e ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td></tr><tr><td></td><td class=\"t m0 x421 h2e y259f ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x422 h2e y259f ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x423 h2e y25a0 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x424 h2e y25a1 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x425 h2e y25a1 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x426 h2e y25a2 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x427 h2e y25a3 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x428 h2e y25a3 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x429 h2e y25a4 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x42a h2e y25a5 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x40a h2e y25a5 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x40b h2e y25a6 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td></td><td class=\"t m0 x42b h2e y25a7 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td><td></td><td class=\"t m0 x4e6 h2e y25a8 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x42e h2e y25a9 ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x41a h2e y25aa ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td><td></td><td class=\"t m0 x4e7 h2e y25ab ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x430 h2e y25ac ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x431 h2e y25ad ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x432 h2e y25ae ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000 </td><td class=\"t m0 x433 h2e y25af ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x4e9 h2e y25af ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x40c h2e y25b0 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x40d h2e y25b1 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24fd w29d h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">Profit / (loss<span class=\"_ _8\"></span>) from operations / EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x52e y24fd w280 h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls12a ws15b\">(1<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x52f y24fd w29e h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 lsce wse8\">(8,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td><td class=\"c n x530 y24fd w282 h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>9<span class=\"_ _1\"></span>,24<span class=\"_ _2\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x531 y24fd w29f h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls12 ws17\">15<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>288<span class=\"_ _264\"> </span></div></td><td class=\"c n x532 y24fd w284 h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x533 y24fd w2a0 h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls87 ws9b\">(<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ea w22a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x534 y24ea w2a1 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _0\"></span>5<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x535 y24ea w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x536 y24ea w2a2 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x537 y24ea w2a3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls129 ws15a\">8,292<span class=\"_ _264\"> </span></div></td><td class=\"c n x538 y24ea w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x539 y24ea w2a3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls129 ws15a\">8,292<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24f4 w22e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment<span class=\"_ _264\"> </span></div></td><td class=\"c n x470 y24f4 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x53a y24f4 w2a4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _4\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x53b y24f4 w2a5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x53c y24f4 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x53d y24f4 w234 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x53e y24f4 w230 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w2a6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x53f y2443 w2a7 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2d ws34\">8,535<span class=\"_ _264\"> </span></div></td><td class=\"c n x540 y2443 w2a8 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>1,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>00)<span class=\"_ _264\"> </span></div></td><td class=\"c n x541 y2443 w2a9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x542 y2443 w2aa h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">23<span class=\"_ _9\"></span>,58<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x543 y2443 w243 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>53<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x544 y2443 w2ab h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls87 ws9b\">2<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs239\">Reconciliation o<span class=\"_ _1\"></span>f Adjusted EBIT<span class=\"_ _1\"></span> and EBIT<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>A<span class=\"_ _264\"> </span></div><div class=\"gs23a\"><table class=\"s w2ac h180\" id=\"_f3f9810d-b07f-4a8b-a872-6e9026d24171\"><tr><td></td><td class=\"t m0 x41f h2e y25b2 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x4e5 h2e y25b3 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x425 h2e y25b4 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x426 h2e y25b5 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x40a h2e y25b6 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x40b h2e y25b7 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td class=\"t m0 x40c h2e y25b8 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x40d h2e y25b9 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24fe w2ad h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Profit / (loss<span class=\"_ _8\"></span>) from operations / Underlying EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x545 y24fe w280 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12a ws15b\">(1<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x546 y24fe w2ae h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12 ws17\">15,<span class=\"_ _9\"></span>288<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24f4 w2af h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya USA<span class=\"_ _8\"></span> EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f5 y24f4 w1cc h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">(3,993)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f6 y24f4 w2b0 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">(911)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w2b1 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">Adjusted EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x547 y2443 w2b2 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">(5,<span class=\"_ _9\"></span>037<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x548 y2443 w2b3 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls80 ws76\">14,37<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"gs23b\"><table class=\"s w1d1 h180\" id=\"_62f1480b-02b3-402a-95cb-fe14002b3e48\"><tr><td></td><td class=\"t m0 x41f h2e y25ba ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x4e5 h2e y25bb ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x425 h2e y25bc ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x426 h2e y25bd ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x40a h2e y25be ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x40b h2e y25bf ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td class=\"t m0 x40c h2e y25c0 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x40d h2e y25c1 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24fe w2b4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Underlying EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x549 y24fe w2b5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">8,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>35<span class=\"_ _264\"> </span></div></td><td class=\"c n x54a y24fe w2b6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">23<span class=\"_ _9\"></span>,58<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24f4 w2b7 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya USA<span class=\"_ _8\"></span> EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fb y24f4 w1d6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(3<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>24)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fc y24f4 w1d7 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _2\"></span>700)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w2b8 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">Adjusted EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x54b y2443 w2b9 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">4,811<span class=\"_ _264\"> </span></div></td><td class=\"c n x54c y2443 w2ba h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls7a ws8e\">22,880<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"gs23d\"><table class=\"s w2bb h181\" id=\"_8cb15880-ba37-462f-86df-d8c70db48261\"><tr><td></td><td class=\"t m0 x1a0 h2e y25c2 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y25c2 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h27 y25c3 ff2 fs6 fc2 sc0 ls2 ws2\">Analysis of<span class=\"_ _1\"></span> Revenue b<span class=\"_ _1\"></span>y geographical ar<span class=\"_ _1\"></span>ea of cus<span class=\"_ _1\"></span>tomers: </td><td class=\"t m0 x2a8 h2e y25c4 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y25c4 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y25c5 w2bc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">UK and Ireland<span class=\"_ _264\"> </span></div></td><td class=\"c n x54e y25c5 w2bd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">46,<span class=\"_ _1\"></span>903<span class=\"_ _264\"> </span></div></td><td class=\"c n x54f y25c5 w2be h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">55,395<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w2bf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Rest of<span class=\"_ _1\"></span> Europe<span class=\"_ _264\"> </span></div></td><td class=\"c n x550 y2467 w2c0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">47,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>6<span class=\"_ _0\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x551 y2467 w2c1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls88 ws6d\">63,635<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w2c2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Americas<span class=\"_ _264\"> </span></div></td><td class=\"c n x552 y2441 w4f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">28,878<span class=\"_ _264\"> </span></div></td><td class=\"c n x553 y2441 w2c3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">2<span class=\"_ _0\"></span>9,<span class=\"_ _9\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w2c4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws71\">Rest of W<span class=\"_ _1\"></span>orld<span class=\"_ _264\"> </span></div></td><td class=\"c n x554 y2442 w2c5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">13,025<span class=\"_ _264\"> </span></div></td><td class=\"c n x555 y2442 w2c6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7b ws8f\">13,210<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x556 y2443 w2c7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">136<span class=\"_ _9\"></span>,170<span class=\"_ _264\"> </span></div></td><td class=\"c n x557 y2443 w30 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">162,018<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs23e\">Revenue gener<span class=\"_ _1\"></span>ated fr<span class=\"_ _1\"></span>om two cus<span class=\"_ _1\"></span>tomers exceeded 10% of<span class=\"_ _8\"></span> Group revenue o<span class=\"_ _1\"></span>f 2024<span class=\"_ _8\"></span>. These tw<span class=\"_ _1\"></span>o customers represen<span class=\"_ _1\"></span>ted </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs23f\">36% (\u20ac16,717<span class=\"_ _4\"></span>,000<span class=\"_ _1\"></span>) &amp; 33% (\u20ac15,46<span class=\"_ _8\"></span>1,000) of<span class=\"_ _8\"></span> the revenue <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>the United Kingdom and Ireland, rela<span class=\"_ _1\"></span>ting to <span class=\"_ _8\"></span>Accoya </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs240\">revenue. R<span class=\"_ _1\"></span>evenue gener<span class=\"_ _1\"></span>ated fr<span class=\"_ _1\"></span>om two cus<span class=\"_ _1\"></span>tomers exceeded 10% of<span class=\"_ _8\"></span> Group revenue of<span class=\"_ _8\"></span> 2023. This included 35% </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs241\">(\u20ac19<span class=\"_ _4\"></span>,230,000<span class=\"_ _1\"></span>) &amp; 33% (\u20ac18,547<span class=\"_ _4\"></span>,000) of<span class=\"_ _8\"></span> the revenue <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>the United Kingdom and Ireland, relating <span class=\"_ _8\"></span>to Accoya r<span class=\"_ _8\"></span>evenue.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs242\">Asset<span class=\"_ _9\"></span>s and liabilities on<span class=\"_ _1\"></span> a segmental basis:<span class=\"_ _264\"> </span></div><div class=\"gs243\"><table class=\"s w2c8 h182\" id=\"_e526b606-5049-4e21-b7f0-5388870de317\"><tr><td></td><td class=\"t m0 x558 h2e y25c6 ff3 fs19 fc2 sc0 ls2 ws2\">Accoya </td><td class=\"t m0 x559 h2e y25c7 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>ricoya </td><td class=\"t m0 x55a h2e y25c8 ff3 fs19 fc2 sc0 ls2 ws2\">Corporate </td><td class=\"t m0 x55b h2e y25c9 ff3 fs19 fc2 sc0 ls2 ws2\">R&amp;D </td><td class=\"t m0 x19d h2e y25ca ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL </td><td class=\"t m0 x55c h2e y25cb ff3 fs19 fc2 sc0 ls2 ws2\">Accoya </td><td class=\"t m0 x55d h2e y25cc ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>ricoya<span class=\"_ _264\"> </span></td><td class=\"t m0 x55e h2e y25cd ff3 fs19 fc2 sc0 ls2 ws2\">Corporate </td><td class=\"t m0 x55f h2e y25ce ff3 fs19 fc2 sc0 ls2 ws2\">R&amp;D </td><td class=\"t m0 x560 h2e y25cf ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x561 h2e y25d0 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x562 h2e y25d1 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x563 h2e y25d2 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x564 h2e y25d3 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x565 h2e y25d4 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x566 h2e y25d5 ff3 fs19 fc2 sc0 ls2 ws2\">2023</td><td class=\"t m0 x1ac h2e y25d6 ff3 fs19 fc2 sc0 ls2 ws2\"> 2023 </td><td class=\"t m0 x567 h2e y25d7 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x568 h2e y25d8 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x54d h2e y25d9 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x569 h2e y25da ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x56a h2e y25db ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x56b h2e y25dc ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x2b2 h2e y25dd ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x19d h2e y25de ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000 </td><td class=\"t m0 x56c h2e y25df ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x56d h2e y25e0 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000 </td><td class=\"t m0 x56e h2e y25e1 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x56f h2e y25e2 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x560 h2e y25e3 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y25e4 w2c9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Non-current assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x570 y25e4 w2ca h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">118<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x571 y25e4 w2cb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">1<span class=\"_ _9\"></span>9,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x572 y25e4 w2cc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">1,016<span class=\"_ _264\"> </span></div></td><td class=\"c n x573 y25e4 w2cd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls125 ws156\">96<span class=\"_ _264\"> </span></div></td><td class=\"c n x237 y25e4 w2ce h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">13<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>,94<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x574 y25e4 w2cf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">123,<span class=\"_ _9\"></span>705<span class=\"_ _264\"> </span></div></td><td class=\"c n x575 y25e4 w8e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _9\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x576 y25e4 w2d0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">5<span class=\"_ _9\"></span>31<span class=\"_ _264\"> </span></div></td><td class=\"c n x577 y25e4 w2d1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">162<span class=\"_ _264\"> </span></div></td><td class=\"c n x578 y25e4 w2d2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">151,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y25e5 w2d3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Current assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x579 y25e5 w2d4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>3,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>52<span class=\"_ _264\"> </span></div></td><td class=\"c n x57a y25e5 w2d5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">3,1<span class=\"_ _9\"></span>62<span class=\"_ _264\"> </span></div></td><td class=\"c n x57b y25e5 w2d6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">18<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>11<span class=\"_ _264\"> </span></div></td><td class=\"c n x57c y25e5 w2d7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">5,607<span class=\"_ _264\"> </span></div></td><td class=\"c n x57d y25e5 w2d8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">71<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>32<span class=\"_ _264\"> </span></div></td><td class=\"c n x57e y25e5 w2d9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">52<span class=\"_ _9\"></span>,69<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x57f y25e5 w2da h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7a ws8e\">3,872<span class=\"_ _264\"> </span></div></td><td class=\"c n x580 y25e5 w2db h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">13,630<span class=\"_ _264\"> </span></div></td><td class=\"c n x581 y25e5 w2dc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7a ws8e\">4,872<span class=\"_ _264\"> </span></div></td><td class=\"c n x582 y25e5 w2c0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">75<span class=\"_ _9\"></span>,073<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y25e6 w2dd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Current liabilities<span class=\"_ _264\"> </span></div></td><td class=\"c n x583 y25e6 w2de h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(10<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>4<span class=\"_ _2\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x584 y25e6 w120 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(11<span class=\"_ _9\"></span>,705<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x585 y25e6 w2df h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x586 y25e6 w2e0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls13a ws169\">(5<span class=\"_ _2\"></span>6)<span class=\"_ _264\"> </span></div></td><td class=\"c n x587 y25e6 w2e1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls13a ws169\">(<span class=\"_ _9\"></span>26<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td><td class=\"c n x588 y25e6 w2e2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">(<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>3,<span class=\"_ _9\"></span>413<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x589 y25e6 w1f2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x58a y25e6 w2e3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">(14,833)<span class=\"_ _264\"> </span></div></td><td class=\"c n x58b y25e6 w2e4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls13a ws169\">(5<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td><td class=\"c n x58c y25e6 w2e3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h27 y25e7 ff2 fs6 fc2 sc0 ls2 ws2\">Net current assets<span class=\"_ _8\"></span>/<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y25e8 w2e5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(liabilities<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x58d y25e8 w2e6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x58e y25e8 w2e7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(8,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>3)<span class=\"_ _264\"> </span></div></td><td class=\"c n x58f y25e8 w2e8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">1<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>610<span class=\"_ _264\"> </span></div></td><td class=\"c n x590 y25e8 w2e9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">5<span class=\"_ _9\"></span>,5<span class=\"_ _9\"></span>51<span class=\"_ _264\"> </span></div></td><td class=\"c n x591 y25e8 wc7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>4,<span class=\"_ _9\"></span>826<span class=\"_ _264\"> </span></div></td><td class=\"c n x592 y25e8 w2ea h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">29<span class=\"_ _4\"></span>,<span class=\"_ _9\"></span>286<span class=\"_ _264\"> </span></div></td><td class=\"c n x593 y25e8 w2eb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(2<span class=\"_ _9\"></span>84)<span class=\"_ _264\"> </span></div></td><td class=\"c n x594 y25e8 w2ec h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>1,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>03)<span class=\"_ _264\"> </span></div></td><td class=\"c n x595 y25e8 w2ed h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,8<span class=\"_ _9\"></span>16<span class=\"_ _264\"> </span></div></td><td class=\"c n x596 y25e8 w2ee h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">32<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>61<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h27 y25e9 ff2 fs6 fc2 sc0 ls2 ws2\">Non-current </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y25ea w2ef h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">liabilities<span class=\"_ _264\"> </span></div></td><td class=\"c n x597 y25ea w2f0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">(<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x598 y25ea w2f1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7a ws8e\">(7<span class=\"_ _8\"></span>,803)<span class=\"_ _264\"> </span></div></td><td class=\"c n x599 y25ea w2f2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">(55,1<span class=\"_ _8\"></span>37<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x59a y25ea w2f3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>35<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x59b y25ea w2f4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x59c y25ea w2f5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>2,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x59d y25ea w2f6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">(8<span class=\"_ _9\"></span>,6<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>5)<span class=\"_ _264\"> </span></div></td><td class=\"c n x59e y25ea w2f7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(50,<span class=\"_ _9\"></span>289)<span class=\"_ _264\"> </span></div></td><td class=\"c n x59f y25ea w2f8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(59)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a0 y25ea w2f9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h27 y25eb ff2 fs6 fc2 sc0 ls2 ws2\">Net assets<span class=\"_ _1\"></span>/<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2443 w2e5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(liabilities<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a1 y2443 w120 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">1<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>9,<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a2 y2443 w2fa h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>51<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a3 y2443 w2fb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(39<span class=\"_ _8\"></span>,<span class=\"_ _9\"></span>511<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a4 y2443 w2fc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">5<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>61<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a5 y2443 wd8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">118,815<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a6 y2443 w2fd h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">150,44<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a7 y2443 w2fe h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">18,098<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a8 y2443 w2ff h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">(<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>61<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a9 y2443 w300 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">4<span class=\"_ _9\"></span>,9<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x5aa y2443 w11e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">122<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>502<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs244\">The Investment accoun<span class=\"_ _1\"></span>ted for<span class=\"_ _8\"></span> using the equity method (in<span class=\"_ _1\"></span>vestment into <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span>) is included in the <span class=\"_ _1\"></span>Accoya </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs245\">segment. See note 28.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs246\">Analysis of<span class=\"_ _8\"></span> non-current assets (Other<span class=\"_ _8\"></span> than financial assets and def<span class=\"_ _1\"></span>erred <span class=\"_ _1\"></span>tax<span class=\"_ _8\"></span>):<span class=\"_ _264\"> </span></div><div class=\"gs247\"><table class=\"s w301 h183\" id=\"_229af7de-8c43-45e7-96d1-7b0d37faaed3\"><tr><td></td><td class=\"t m0 x1a0 h2e y25ec ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y25ec ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y25ed ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y25ed ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2467 w302 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">UK<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ab y2467 w303 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">23<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ac y2467 w304 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">30,4<span class=\"_ _9\"></span>85<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w305 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other countries<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ad y2441 w306 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">111,<span class=\"_ _9\"></span>583<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ae y2441 w307 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">116,<span class=\"_ _9\"></span>72<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w308 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Unallocated \u2013 Goodwill<span class=\"_ _264\"> </span></div></td><td class=\"c n x5af y2442 w309 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b0 y2442 w30a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">4,23<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x5b1 y2443 wa4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">13<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>,94<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b2 y2443 w30b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">151<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs248\">The segmental assets in the curr<span class=\"_ _8\"></span>ent year <span class=\"_ _8\"></span>were predominantly<span class=\"_ _1\"></span> held in the UK, US<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> and mainland Europe (<span class=\"_ _8\"></span>prior <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs249\">UK, USA<span class=\"_ _8\"></span> and mainland Europe<span class=\"_ _8\"></span>). Additions to pr<span class=\"_ _1\"></span>operty<span class=\"_ _8\"></span>, plant, equipment and intangible assets in <span class=\"_ _1\"></span>the current <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs24a\">were pr<span class=\"_ _1\"></span>edominantly incurr<span class=\"_ _1\"></span>ed in the UK and mainland Eur<span class=\"_ _1\"></span>ope (Prior <span class=\"_ _8\"></span>Y<span class=\"_ _8\"></span>ear UK and mainland Europe<span class=\"_ _4\"></span>). The increase in </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs24b\">Investment accoun<span class=\"_ _1\"></span>ted for<span class=\"_ _8\"></span> using the equity method (in<span class=\"_ _1\"></span>vestment into <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span>) incurred in USA. <span class=\"_ _1\"></span>There are no </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs24c\">significant intersegment re<span class=\"_ _1\"></span>venues.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "3.  Segment<span class=\"_ _9\"></span>al repor<span class=\"_ _9\"></span>ting<span class=\"_ _264\"> </span>The Group<span class=\"_ _8\"></span>\u2019s business is <span class=\"_ _8\"></span>the manufacturing of and dev<span class=\"_ _1\"></span>elopment, commercialisation and licensing o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the associated proprietary<span class=\"_ _8\"></span> technology f<span class=\"_ _8\"></span>or the manufactur<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya <span class=\"_ _8\"></span>wood, T<span class=\"_ _4\"></span>ricoya <span class=\"_ _8\"></span>wood elements and related acetylation technologies. Segmental reporting is divided betw<span class=\"_ _1\"></span>een corporate activities, activities directly<span class=\"_ _8\"></span> attributable to <span class=\"_ _1\"></span>Accoya, <span class=\"_ _1\"></span>to T<span class=\"_ _4\"></span>ricoya or<span class=\"_ _1\"></span> research and de<span class=\"_ _1\"></span>velopment activities. Accoya <table class=\"s w18e h16e\" id=\"_29cabec8-086e-4792-a537-ae27f16e0684\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x392 h2e y24b5 ff3 fs19 fc2 sc0 ls2 ws2\">Accoya Segment </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x393 h2e y24b6 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x394 h2e y24b7 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x395 h2e y24b8 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x396 h2e y24b9 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x397 h2e y24ba ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x398 h2e y24bb ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x399 h2e y24bc ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39a h2e y24bd ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39b h2e y24be ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39c h2e y24bf ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39d h2e y24c0 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39e h2e y24c1 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x39f h2e y24c2 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a0 h2e y24c3 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a1 h2e y24c4 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x3a2 h2e y24c5 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a3 h2e y24c6 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a4 h2e y24c7 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td></td><td class=\"t m0 x3a5 h2e y24c8 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td><td></td><td class=\"t m0 x3a6 h2e y24c9 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x393 h2e y24ca ff3 fs19 fc2 sc0 ls2 ws2\"> Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a7 h2e y24cb ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x392 h2e y24cc ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL</td><td class=\"t m0 x3a8 h2e y24cd ff3 fs19 fc2 sc0 ls2 ws2\"> Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a9 h2e y24ce ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x3aa h2e y24cf ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x3ab h2e y24d0 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x3ac h2e y24d1 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x392 h2e y24d2 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x3ad h2e y24d3 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x3ae h2e y24d4 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x3af h2e y24d5 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24d7 w18f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws61\">Accoya wood rev<span class=\"_ _1\"></span>enue<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b0 y24d7 w190 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls87 ws9b\">1<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b1 y24d7 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b2 y24d7 w192 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls87 ws9b\">12<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,13<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b3 y24d7 w193 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsfa ws11e\">143<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>494<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b4 y24d7 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b5 y24d7 w195 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsfa ws11e\">1<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>3,<span class=\"_ _9\"></span>494<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24d9 w196 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Licence revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b6 y24d9 w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b7 y24d9 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b8 y24d9 w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b9 y24d9 w198 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls1d ws24\">300<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ba y24d9 w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bb y24d9 w199 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls1d ws24\">300<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24da w19a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bc y24da w19b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">8,7<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bd y24da w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3be y24da w19c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">8,7<span class=\"_ _9\"></span>70<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bf y24da w19d h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls81 ws97\">16<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>73<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c0 y24da w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c1 y24da w19e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls81 ws97\">16,7<span class=\"_ _2\"></span>73<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24db w19f h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>o<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>al Re<span class=\"_ _9\"></span>ve<span class=\"_ _9\"></span>nu<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c2 y24db w1a0 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf8 ws11d\">13<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c3 y24db w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c4 y24db w1a1 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf8 ws11d\">13<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c5 y24db w1a2 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls71 ws86\">16<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>67<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c6 y24db w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c7 y24db w1a3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls71 ws86\">16<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>67<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w1a4 h170\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls2 ws2\">Co<span class=\"_ _9\"></span>st o<span class=\"_ _9\"></span>f sa<span class=\"_ _9\"></span>le<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c8 y2463 w1a5 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls1e ws25\">(9<span class=\"_ _9\"></span>1,393)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c9 y2463 w191 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ca y2463 w1a6 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls1e ws25\">(9<span class=\"_ _9\"></span>1,393)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3cb y2463 w1a7 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls1d ws24\">(105,608)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3cc y2463 w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3cd y2463 w1a7 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls1d ws24\">(105,608)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24dc w1a8 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls3a ws40\">Gross<span class=\"_ _1\"></span> profit<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ce y24dc w1a9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">40,<span class=\"_ _9\"></span>516<span class=\"_ _264\"> </span></div></td><td class=\"c n x3cf y24dc w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d0 y24dc w1a9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">40,<span class=\"_ _9\"></span>516<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d1 y24dc w1aa h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf8 ws11d\">5<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>59<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d2 y24dc w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d3 y24dc w1ab h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf8 ws11d\">5<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24dd w1ac h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d4 y24dd w1ad h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsce wse8\">(28<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>59)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d5 y24dd w1ae h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls126 ws14c\">(1,000<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d6 y24dd w1af h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _0\"></span>2<span class=\"_ _9\"></span>9,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d7 y24dd w1b0 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d8 y24dd w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d9 y24dd w1b1 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24de w1b2 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls74 ws72\">Profit from<span class=\"_ _1\"></span> operations<span class=\"_ _264\"> </span></div></td><td class=\"c n x3da y24de w1b3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">11,6<span class=\"_ _9\"></span>57<span class=\"_ _264\"> </span></div></td><td class=\"c n x3db y24de w1b4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">(1,000<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3dc y24de w1b5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>0,<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>57<span class=\"_ _264\"> </span></div></td><td class=\"c n x3dd y24de w1b6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _9\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x3de y24de w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3df y24de w1b6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24df w1b7 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">Pr<span class=\"_ _9\"></span>ofi<span class=\"_ _9\"></span>t fr<span class=\"_ _9\"></span>om o<span class=\"_ _9\"></span>p<span class=\"_ _9\"></span>er<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>i<span class=\"_ _9\"></span>on<span class=\"_ _9\"></span>s / EB<span class=\"_ _9\"></span>IT<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e0 y24df w1b8 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">11<span class=\"_ _9\"></span>,6<span class=\"_ _9\"></span>57<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e1 y24df w1b9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">(1,000<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e2 y24df w1ba h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>0,<span class=\"_ _9\"></span>65<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e3 y24df w1bb h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _9\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e4 y24df w1f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e5 y24df w1bc h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24e1 w1bd h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e6 y24e1 w1be h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 lsfa ws11e\">8,947<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e7 y24e1 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e8 y24e1 w1bf h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 lsfa ws11e\">8<span class=\"_ _9\"></span>,947<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e9 y24e1 w1c0 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _9\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ea y24e1 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3eb y24e1 w1c1 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>5<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w1c2 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 lscf wse9\">EB<span class=\"_ _9\"></span>ITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ec y2443 w1c3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls1d ws24\">20,604<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ed y2443 w1b4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">(1,000<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ee y2443 w1c4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls1d ws24\">19<span class=\"_ _8\"></span>,604<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ef y2443 w1c5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls76 ws8a\">3<span class=\"_ _9\"></span>4<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>74<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f0 y2443 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f1 y2443 w1c6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls76 ws8a\">3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>742<span class=\"_ _264\"> </span></div></td></tr></table>Recon<span class=\"_ _9\"></span>cili<span class=\"_ _9\"></span>ation of A<span class=\"_ _9\"></span>ccoya Ad<span class=\"_ _9\"></span>just<span class=\"_ _9\"></span>ed EB<span class=\"_ _9\"></span>IT and EBITDA<span class=\"_ _264\"> </span><table class=\"s w1c7 h172\" id=\"_a93ae016-448c-4a3c-86b3-4d115d531a66\"><tr><td></td><td class=\"t m0 x397 h2e y24e2 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x3f2 h2e y24e3 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x39d h2e y24e4 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39e h2e y24e5 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x3a3 h2e y24e6 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a4 h2e y24e7 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x3ae h2e y24e8 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x3af h2e y24e9 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24ea w1c8 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Profit / (loss<span class=\"_ _8\"></span>) from operations / Underlying EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f3 y24ea w1c9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">11,<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>57<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f4 y24ea w1ca h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>0<span class=\"_ _0\"></span>47<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24eb w1cb h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya USA<span class=\"_ _8\"></span> EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f5 y24eb w1cc h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">(3,993)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f6 y24eb w1cd h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">(911)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w1ce h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Adjusted EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f7 y2443 w1cf h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f8 y2443 w1d0 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls80 ws76\">26,136<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w1d1 h173\" id=\"_93cf5904-21b5-441f-8991-11bfb759cdc7\"><tr><td></td><td class=\"t m0 x397 h2e y24ec ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x3f2 h2e y24ed ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x39d h2e y24ee ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39e h2e y24ef ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x3a3 h2e y24f0 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a4 h2e y24f1 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x3ae h2e y24f2 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x3af h2e y24f3 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24ea w1d2 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Underlying EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f9 y24ea w1d3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls1d ws24\">20,604<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fa y24ea w1d4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls76 ws8a\">3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>742<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24f4 w1d5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya USA<span class=\"_ _8\"></span> EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fb y24f4 w1d6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(3<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>24)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fc y24f4 w1d7 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _2\"></span>700)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w1d8 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Adjusted EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fd y2443 w1d9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls7a ws8e\">16,880<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fe y2443 w1da h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls11b ws15c\">3<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>42<span class=\"_ _264\"> </span></div></td></tr></table>Revenue includes <span class=\"_ _8\"></span>the sale of <span class=\"_ _1\"></span>Accoya, licence income and o<span class=\"_ _1\"></span>ther r<span class=\"_ _1\"></span>evenue, principally<span class=\"_ _8\"></span> relating to the sale o<span class=\"_ _1\"></span>f ace<span class=\"_ _1\"></span>tic acid. Revenue also includes sales o<span class=\"_ _1\"></span>f lo<span class=\"_ _1\"></span>wer<span class=\"_ _1\"></span> visual gr<span class=\"_ _1\"></span>ade <span class=\"_ _1\"></span>Accoya <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ricoya customers <span class=\"_ _8\"></span>for the purposes o<span class=\"_ _1\"></span>f pr<span class=\"_ _1\"></span>oducing <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ricoya panels as a temporary<span class=\"_ _8\"></span> workaround un<span class=\"_ _1\"></span>til the dedicated <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya Hull plant is operational.<span class=\"_ _264\"> </span>All costs of<span class=\"_ _1\"></span> sales are allocated against manuf<span class=\"_ _1\"></span>acturing activities in <span class=\"_ _1\"></span>Arnhem and in Barry (W<span class=\"_ _8\"></span>ales<span class=\"_ _8\"></span>) unless they can be directly<span class=\"_ _1\"></span> attributable to a licensee. Other<span class=\"_ _8\"></span> operating costs include all costs associated with <span class=\"_ _8\"></span>the operation of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Arnhem and Barry manuf<span class=\"_ _1\"></span>acturing sites, including directly<span class=\"_ _1\"></span> attributable administration, sales and mark<span class=\"_ _8\"></span>eting costs. See note 5 f<span class=\"_ _1\"></span>or explana<span class=\"_ _1\"></span>tion of<span class=\"_ _1\"></span> Exceptional items.<span class=\"_ _264\"> </span>Aver<span class=\"_ _1\"></span>age headcount = 166 (2023: 175)<span class=\"_ _264\"> </span>The below <span class=\"_ _8\"></span>table shows details of r<span class=\"_ _8\"></span>econciling items to show both <span class=\"_ _8\"></span>Accoya EBITDA<span class=\"_ _8\"></span> and Accoy<span class=\"_ _1\"></span>a Manufacturing gross pr<span class=\"_ _1\"></span>ofit, both including and excluding licence and licensing r<span class=\"_ _1\"></span>elated income, which has been pr<span class=\"_ _8\"></span>esented given the inclusion of<span class=\"_ _1\"></span> items which can be mor<span class=\"_ _1\"></span>e v<span class=\"_ _1\"></span>ariable or one-off<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span><table class=\"s w1e7 h176\" id=\"_6c72a66a-45a3-40c6-8cd7-7344c9f75e01\"><tr><td></td><td class=\"t m0 x40a h2e y24f9 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x40b h2e y24f9 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x40c h2e y24fa ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x40d h2e y24fa ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24fb w1e8 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya segmental underlying EBITD<span class=\"_ _1\"></span>A<span class=\"_ _264\"> </span></div></td><td class=\"c n x40e y24fb w1e9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls1d ws24\">20,604<span class=\"_ _264\"> </span></div></td><td class=\"c n x40f y24fb w1d4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls76 ws8a\">3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>742<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24dd w1ea h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya underlying Licence re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x410 y24dd w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x411 y24dd w1eb h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">(3<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24fc w1ec h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya segmental underlying EBITD<span class=\"_ _1\"></span>A (<span class=\"_ _4\"></span>excluding. Licence Income<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x412 y24fc w1e9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls1d ws24\">20,604<span class=\"_ _264\"> </span></div></td><td class=\"c n x413 y24fc w1ed h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls11b ws15c\">3<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>42<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24fd w1ee h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya segmental underlying gr<span class=\"_ _1\"></span>oss profit<span class=\"_ _264\"> </span></div></td><td class=\"c n x414 y24fd w1ef h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">40,<span class=\"_ _9\"></span>516<span class=\"_ _264\"> </span></div></td><td class=\"c n x415 y24fd w1f0 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsf8 ws11d\">5<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>59<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24fe w1ea h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya underlying Licence re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x410 y24fe w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x411 y24fe w1eb h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">(3<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24f4 w1f1 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya manufacturing gr<span class=\"_ _1\"></span>oss profit<span class=\"_ _264\"> </span></div></td><td class=\"c n x416 y24f4 w1f2 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">40<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>516<span class=\"_ _264\"> </span></div></td><td class=\"c n x417 y24f4 w1f3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">5<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,6<span class=\"_ _9\"></span>59<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w1f4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya Manufacturing Mar<span class=\"_ _1\"></span>gin<span class=\"_ _264\"> </span></div></td><td class=\"c n x418 y2443 w1f5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">30<span class=\"_ _9\"></span>.7<span class=\"_ _9\"></span>%<span class=\"_ _264\"> </span></div></td><td class=\"c n x419 y2443 w1f6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsda ws5d\">3<span class=\"_ _9\"></span>4.1<span class=\"_ _9\"></span>%<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w1db h174\" id=\"_77aae3e3-d93e-428c-97f1-0f00ce0ba2ae\"><tr><td></td><td class=\"c n x400 y24f6 w1dc h175\"><div class=\"t m0 x1af h2e y24f5 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x401 y24f6 w1dd h175\"><div class=\"t m0 x1af h2e y24f5 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ea w1de h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya Manufacturing gr<span class=\"_ _1\"></span>oss profit \u2013 \u20ac\u2019000<span class=\"_ _264\"> </span></div></td><td class=\"c n x402 y24ea w1df h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">40,<span class=\"_ _9\"></span>516<span class=\"_ _264\"> </span></div></td><td class=\"c n x403 y24ea w1e0 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">5<span class=\"_ _9\"></span>4,<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>59<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1b0 y24f8 w1e1 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya sales <span class=\"_ _1\"></span>volume \u2013 m</div><div class=\"t m0 x404 h32 y24f7 ff2 fs1b fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x405 y24f8 w1e2 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls7a ws8e\">56,568<span class=\"_ _264\"> </span></div></td><td class=\"c n x406 y24f8 w1e3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls7b ws8f\">63,34<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1b0 y2443 w1e4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya manufacturing gr<span class=\"_ _1\"></span>oss profit per<span class=\"_ _1\"></span> m</div><div class=\"t m0 x407 h32 y24f7 ff2 fs1b fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x408 y2443 w1e5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">7<span class=\"_ _9\"></span>16<span class=\"_ _264\"> </span></div></td><td class=\"c n x409 y2443 w1e6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls129 ws15a\">863<span class=\"_ _264\"> </span></div></td></tr></table>T<span class=\"_ _4\"></span>ricoya<span class=\"_ _264\"> </span><table class=\"s w1f7 h178\" id=\"_b6892541-6c65-41ed-bd04-a621aec43919\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x41a h2e y24ff ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>ricoya Segment<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x41b h2e y2500 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x41c h2e y2501 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x41d h2e y2502 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x41e h2e y2503 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x41f h2e y2504 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x420 h2e y2505 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x421 h2e y2506 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x422 h2e y2507 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x423 h2e y2508 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x424 h2e y2509 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x425 h2e y250a ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x426 h2e y250b ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x427 h2e y250c ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x428 h2e y250d ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x429 h2e y250e ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x42a h2e y250f ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td><td class=\"t m0 x40a h2e y2510 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td><td class=\"t m0 x40b h2e y2511 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td></td><td class=\"t m0 x42b h2e y2512 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td><td></td><td class=\"t m0 x42c h2e y2513 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x42d h2e y2514 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x42e h2e y2515 ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x41a h2e y2516 ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td><td class=\"t m0 x41e h2e y2517 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x42f h2e y2518 ff3 fs19 fc2 sc0 ls2 ws2\">items </td><td class=\"t m0 x430 h2e y2519 ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x431 h2e y251a ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x432 h2e y251b ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000 </td><td class=\"t m0 x433 h2e y251c ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x434 h2e y251d ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000 </td><td class=\"t m0 x40c h2e y251e ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x40d h2e y251f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2520 w1f8 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>ricoya panel revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x435 y2520 w1f9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls87 ws9b\">4,1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x436 y2520 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x437 y2520 w1fa h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls87 ws9b\">4<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x438 y2520 w1fb h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls128 ws158\">1,373<span class=\"_ _264\"> </span></div></td><td class=\"c n x439 y2520 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x43a y2520 w1fc h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls128 ws158\">1,<span class=\"_ _9\"></span>373<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2521 w1fd h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Licence revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x43b y2521 w1fe h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls109 ws133\">77<span class=\"_ _264\"> </span></div></td><td class=\"c n x43c y2521 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x43d y2521 w1ff h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">7<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x43e y2521 w200 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">29<span class=\"_ _264\"> </span></div></td><td class=\"c n x43f y2521 w1f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x440 y2521 w201 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls129 ws15a\">29<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2522 w202 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x441 y2522 w203 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsfe ws2d\">50<span class=\"_ _264\"> </span></div></td><td class=\"c n x442 y2522 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x443 y2522 w204 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">5<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x444 y2522 w205 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12a ws15b\">49<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ba y2522 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x445 y2522 w206 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12a ws15b\">49<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2523 w207 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>o<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>al Re<span class=\"_ _9\"></span>ve<span class=\"_ _9\"></span>nu<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c n x446 y2523 w208 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls79 ws8d\">4,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>61<span class=\"_ _264\"> </span></div></td><td class=\"c n x447 y2523 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x448 y2523 w209 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls79 ws8d\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>261<span class=\"_ _264\"> </span></div></td><td class=\"c n x449 y2523 w20a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">1,4<span class=\"_ _9\"></span>51<span class=\"_ _264\"> </span></div></td><td class=\"c n x44a y2523 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x44b y2523 w20b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>51<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2524 w20c h179\"><div class=\"t m0 x1af h27 y24e0 ff3 fs6 fc2 sc0 ls2 ws2\">Co<span class=\"_ _9\"></span>st o<span class=\"_ _9\"></span>f sa<span class=\"_ _9\"></span>le<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td class=\"c n x44c y2524 w20d h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 lsfa ws11e\">(<span class=\"_ _9\"></span>3,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>94)<span class=\"_ _264\"> </span></div></td><td class=\"c n x44d y2524 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x44e y2524 w20e h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 lsfa ws11e\">(3<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>94)<span class=\"_ _264\"> </span></div></td><td class=\"c n x44f y2524 w20f h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls12a ws15b\">(<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>24<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x450 y2524 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x451 y2524 w210 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls12a ws15b\">(<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>24<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2525 w211 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls3a ws40\">Gross<span class=\"_ _1\"></span> profit<span class=\"_ _264\"> </span></div></td><td class=\"c n x452 y2525 w212 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls71 ws86\">367<span class=\"_ _264\"> </span></div></td><td class=\"c n x453 y2525 w191 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x454 y2525 w213 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls71 ws86\">3<span class=\"_ _9\"></span>67<span class=\"_ _264\"> </span></div></td><td class=\"c n x455 y2525 w214 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">207<span class=\"_ _264\"> </span></div></td><td class=\"c n x456 y2525 w1c h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x457 y2525 w215 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">207<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2526 w216 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x458 y2526 w217 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x459 y2526 w218 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _0\"></span>7,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x45a y2526 w219 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls87 ws9b\">(1<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,161<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x45b y2526 w21a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">(5,<span class=\"_ _9\"></span>823)<span class=\"_ _264\"> </span></div></td><td class=\"c n x45c y2526 w21b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">(86,000<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x45d y2526 w21c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">(9<span class=\"_ _9\"></span>1,<span class=\"_ _9\"></span>823)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24dd w21d h179\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">Lo<span class=\"_ _9\"></span>ss f<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>om o<span class=\"_ _9\"></span>pe<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>io<span class=\"_ _9\"></span>ns<span class=\"_ _264\"> </span></div></td><td class=\"c n x45e y24dd w21e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls73 ws88\">(<span class=\"_ _8\"></span>6,59<span class=\"_ _8\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x45f y24dd w21f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _0\"></span>7,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x460 y24dd w220 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsfa ws11e\">(1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>94)<span class=\"_ _264\"> </span></div></td><td class=\"c n x461 y24dd w221 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls13a ws169\">(<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>61<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td><td class=\"c n x462 y24dd w222 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">(86,<span class=\"_ _1\"></span>000<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x463 y24dd w223 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls1e ws25\">(91,616<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2527 w224 h179\"><div class=\"t m0 x1af h27 y24e0 ff3 fs6 fc2 sc0 ls74 ws72\">Loss from operations<span class=\"_ _264\"> </span></div></td><td class=\"c n x464 y2527 w21e h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls73 ws88\">(<span class=\"_ _8\"></span>6,59<span class=\"_ _8\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x465 y2527 w225 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _0\"></span>7,<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x466 y2527 w226 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 lsfa ws11e\">(1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>94)<span class=\"_ _264\"> </span></div></td><td class=\"c n x467 y2527 w227 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls13a ws169\">(<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>61<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td><td class=\"c n x468 y2527 w228 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls126 ws14c\">(86,<span class=\"_ _8\"></span>000)<span class=\"_ _264\"> </span></div></td><td class=\"c n x469 y2527 w229 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls1e ws25\">(91,616<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ea w22a h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x46a y24ea w22b h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls7a ws8e\">566<span class=\"_ _264\"> </span></div></td><td class=\"c n x46b y24ea w191 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x46c y24ea w22c h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">56<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x46d y24ea w22d h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">527<span class=\"_ _264\"> </span></div></td><td class=\"c n x46e y24ea w194 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x46f y24ea w22d h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">527<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24eb w22e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment<span class=\"_ _264\"> </span></div></td><td class=\"c n x470 y24eb w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x471 y24eb w22f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x472 y24eb w22f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x473 y24eb w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x474 y24eb w230 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x475 y24eb w230 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w1c2 h179\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 lscf wse9\">EB<span class=\"_ _9\"></span>ITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x476 y2443 w231 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">(<span class=\"_ _8\"></span>6<span class=\"_ _9\"></span>,028)<span class=\"_ _264\"> </span></div></td><td class=\"c n x477 y2443 w232 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(20<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td><td class=\"c n x478 y2443 w233 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x479 y2443 w234 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">(5<span class=\"_ _9\"></span>,089)<span class=\"_ _264\"> </span></div></td><td class=\"c n x47a y2443 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x47b y2443 w235 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">(5,089)<span class=\"_ _264\"> </span></div></td></tr></table>Revenue and costs ar<span class=\"_ _8\"></span>e those attributable to the business de<span class=\"_ _1\"></span>velopment of<span class=\"_ _8\"></span> the <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ricoya process and es<span class=\"_ _1\"></span>tablishment of<span class=\"_ _1\"></span> T<span class=\"_ _4\"></span>ricoya Hull Plant. Other oper<span class=\"_ _1\"></span>ating costs include pre-opera<span class=\"_ _1\"></span>ting costs f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>the T<span class=\"_ _4\"></span>ricoya Hull Plant.<span class=\"_ _264\"> </span>See note 5 f<span class=\"_ _1\"></span>or explana<span class=\"_ _1\"></span>tion of<span class=\"_ _1\"></span> Exceptional items.<span class=\"_ _264\"> </span>Aver<span class=\"_ _1\"></span>age headcount = 6 (2023: 23), noting a substantial pr<span class=\"_ _1\"></span>oportion of<span class=\"_ _1\"></span> the costs <span class=\"_ _8\"></span>to date have been incurred via recharges <span class=\"_ _1\"></span>from other<span class=\"_ _8\"></span> parts of the Gr<span class=\"_ _1\"></span>oup or hav<span class=\"_ _8\"></span>e resulted from contractors.<span class=\"_ _264\"> </span>Cor<span class=\"_ _9\"></span>por<span class=\"_ _9\"></span>ate <table class=\"s w236 h17b\" id=\"_36162a78-14a0-4f20-bdd6-a42d8da25ef7\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x47c h2e y2528 ff3 fs19 fc2 sc0 ls2 ws2\">Corporate Segment<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x393 h2e y2529 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x394 h2e y252a ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x395 h2e y252b ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x396 h2e y252c ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x397 h2e y252d ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x3f2 h2e y252e ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x399 h2e y252f ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39a h2e y2530 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39b h2e y2531 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39c h2e y2532 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39d h2e y2533 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39e h2e y2534 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x39f h2e y2535 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x3a0 h2e y2536 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a1 h2e y2537 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x3a2 h2e y2538 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x3a3 h2e y2539 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a4 h2e y253a ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td></td><td class=\"t m0 x47d h2e y253b ff3 fs19 fc2 sc0 ls2 ws2\"> Exceptional </td><td></td><td></td><td class=\"t m0 x47e h2e y253c ff3 fs19 fc2 sc0 ls2 ws2\"> Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x47f h2e y253d ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a7 h2e y253e ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x392 h2e y253f ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td><td class=\"t m0 x396 h2e y2540 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a9 h2e y2541 ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x3aa h2e y2542 ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x3ab h2e y2543 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x480 h2e y2544 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000</td><td class=\"t m0 x392 h2e y2545 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000</td><td class=\"t m0 x481 h2e y2546 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000</td><td class=\"t m0 x482 h2e y2547 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000 </td><td class=\"t m0 x3af h2e y2548 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2549 w18f h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws61\">Accoya wood rev<span class=\"_ _1\"></span>enue<span class=\"_ _264\"> </span></div></td><td class=\"c n x483 y2549 w237 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b7 y2549 w191 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x484 y2549 w191 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x485 y2549 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x486 y2549 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x487 y2549 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y254a w196 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Licence revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b6 y254a w197 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b7 y254a w191 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x484 y254a w237 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x488 y254a w1c h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x489 y254a w1c h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x48a y254a w1c h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24da w19a h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x48b y24da w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x447 y24da w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x48c y24da w237 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x48d y24da w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x43f y24da w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x48e y24da w194 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2524 w238 h17c\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls129 ws15a\">T<span class=\"_ _8\"></span>otal Rev<span class=\"_ _1\"></span>enue<span class=\"_ _264\"> </span></div></td><td class=\"c n x48f y2524 w197 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bd y2524 w191 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x490 y2524 w1c h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x491 y2524 w1f h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x492 y2524 w194 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x493 y2524 w1c h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2525 w1a4 h170\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls2 ws2\">Co<span class=\"_ _9\"></span>st o<span class=\"_ _9\"></span>f sa<span class=\"_ _9\"></span>le<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td class=\"c n x494 y2525 w191 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x436 y2525 w191 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x495 y2525 w237 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x496 y2525 w194 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x497 y2525 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x498 y2525 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2526 w239 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls129 ws15a\">Gross result<span class=\"_ _264\"> </span></div></td><td class=\"c n x499 y2526 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49a y2526 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49b y2526 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49c y2526 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49d y2526 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49e y2526 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24dd w1ac h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x49f y24dd w23a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a0 y24dd w237 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a1 y24dd w23b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a2 y24dd w23c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a3 y24dd w23d h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1,4<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>3)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a4 y24dd w23e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y254b w23f h17c\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls2 ws2\">Lo<span class=\"_ _9\"></span>ss f<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>om o<span class=\"_ _9\"></span>pe<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>io<span class=\"_ _9\"></span>ns<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a5 y254b w240 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a6 y254b w197 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a7 y254b w241 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a8 y254b w242 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a9 y254b w243 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>3)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4aa y254b w244 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ea w23f h170\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls2 ws2\">Lo<span class=\"_ _9\"></span>ss f<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>om o<span class=\"_ _9\"></span>pe<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>io<span class=\"_ _9\"></span>ns<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ab y24ea w245 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ac y24ea w191 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ad y24ea w245 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ae y24ea w246 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4af y24ea w247 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>1,4<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>3)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b0 y24ea w248 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24eb w1bd h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b1 y24eb w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b2 y24eb w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b3 y24eb w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b4 y24eb w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b5 y24eb w249 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b6 y24eb w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w1c2 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 lscf wse9\">EB<span class=\"_ _9\"></span>ITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b7 y2443 w24a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b8 y2443 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b9 y2443 w24b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ba y2443 w24c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4bb y2443 w24d h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(1,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>53)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4bc y2443 w24e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table>Corporate costs ar<span class=\"_ _1\"></span>e those costs not dir<span class=\"_ _8\"></span>ectly attributable to <span class=\"_ _8\"></span>Accoya, T<span class=\"_ _18\"></span>ricoya or R<span class=\"_ _1\"></span>esearch and Developmen<span class=\"_ _1\"></span>t activities. This includes management and the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _8\"></span>\u2019s corpora<span class=\"_ _1\"></span>te and general administra<span class=\"_ _1\"></span>tion costs including the head office in London. See note 5 f<span class=\"_ _8\"></span>or explanation of<span class=\"_ _1\"></span> Exceptional items. <span class=\"_ _8\"></span>The corporate segment has been adjusted in line with in<span class=\"_ _1\"></span>ternal reporting <span class=\"_ _1\"></span>with some operating costs being reclassified <span class=\"_ _8\"></span>to the Acco<span class=\"_ _8\"></span>ya segment. The prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ear has also been amended to reflect <span class=\"_ _1\"></span>the change in internal reporting. Aver<span class=\"_ _1\"></span>age headcount = 49 (2023: 33)<span class=\"_ _264\"> </span>Research and Development <table class=\"s w24f h17d\" id=\"_4753e5d9-372b-4a2b-98ee-97fa04a98be5\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x4bd h2e y254c ff3 fs19 fc2 sc0 ls2 ws2\">Research &amp; Development Segmen<span class=\"_ _1\"></span>t<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x393 h2e y254d ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x394 h2e y254e ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x395 h2e y254f ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x396 h2e y2550 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x397 h2e y2551 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x3f2 h2e y2552 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x399 h2e y2553 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39a h2e y2554 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39b h2e y2555 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39c h2e y2556 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39d h2e y2557 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39e h2e y2558 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x39f h2e y2559 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a0 h2e y255a ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a1 h2e y255b ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x3a2 h2e y255c ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x3a3 h2e y255d ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a4 h2e y255e ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td></td><td class=\"t m0 x47d h2e y255f ff3 fs19 fc2 sc0 ls2 ws2\"> Exceptional </td><td></td><td></td><td class=\"t m0 x47e h2e y2560 ff3 fs19 fc2 sc0 ls2 ws2\"> Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x47f h2e y2561 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a7 h2e y2562 ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x392 h2e y2563 ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td><td class=\"t m0 x396 h2e y2564 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a9 h2e y2565 ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x3aa h2e y2566 ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x3ab h2e y2567 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x3ac h2e y2568 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x392 h2e y2569 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x3ad h2e y256a ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x3ae h2e y256b ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x3af h2e y256c ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2549 w18f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws61\">Accoya wood rev<span class=\"_ _1\"></span>enue<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b6 y2549 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4be y2549 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b8 y2549 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x488 y2549 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x486 y2549 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x487 y2549 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y256d w196 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Licence revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b6 y256d w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b7 y256d w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x484 y256d w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x485 y256d w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x486 y256d w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x487 y256d w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2523 w19a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x48b y2523 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x447 y2523 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4bf y2523 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x48d y2523 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x43f y2523 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c0 y2523 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y256e w19f h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>o<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>al Re<span class=\"_ _9\"></span>ve<span class=\"_ _9\"></span>nu<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c n x494 y256e w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bd y256e w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c1 y256e w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x491 y256e w1f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x492 y256e w1f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c2 y256e w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2525 w1a4 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">Co<span class=\"_ _9\"></span>st o<span class=\"_ _9\"></span>f sa<span class=\"_ _9\"></span>le<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td class=\"c n x494 y2525 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x436 y2525 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x495 y2525 w237 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x496 y2525 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c3 y2525 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x493 y2525 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2526 w239 h179\"><div class=\"t m0 x1af h27 y24e0 ff3 fs6 fc2 sc0 ls129 ws15a\">Gross result<span class=\"_ _264\"> </span></div></td><td class=\"c n x499 y2526 w194 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49a y2526 w191 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49b y2526 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c4 y2526 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c5 y2526 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c6 y2526 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y256f w1ac h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c7 y256f w250 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(1,490)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c8 y256f w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c9 y256f w250 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(1,490)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ca y256f w251 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>8)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4cb y256f w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4cc y256f w252 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12b ws104\">(1<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>58)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y254b w253 h179\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls74 ws72\">Loss from operations<span class=\"_ _264\"> </span></div></td><td class=\"c n x4cd y254b w254 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(1,490<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ce y254b w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4cf y254b w250 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(1,490)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d0 y254b w255 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12b ws104\">(<span class=\"_ _9\"></span>1,4<span class=\"_ _9\"></span>58)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d1 y254b w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d2 y254b w256 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12b ws104\">(1<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>58)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ea w23f h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">Lo<span class=\"_ _9\"></span>ss f<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>om o<span class=\"_ _9\"></span>pe<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>io<span class=\"_ _9\"></span>ns<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d3 y24ea w257 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(1,490)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bd y24ea w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d4 y24ea w250 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(1,490)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d5 y24ea w258 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(1,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>58)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d6 y24ea w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d7 y24ea w259 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12b ws104\">(<span class=\"_ _9\"></span>1,4<span class=\"_ _9\"></span>58)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24eb w1bd h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d8 y24eb w25a h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls88 ws6d\">66<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d9 y24eb w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4da y24eb w25b h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls88 ws6d\">66<span class=\"_ _264\"> </span></div></td><td class=\"c n x4db y24eb w25c h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls71 ws86\">67<span class=\"_ _264\"> </span></div></td><td class=\"c n x4dc y24eb w194 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4dd y24eb w25c h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls71 ws86\">67<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2570 w1c2 h179\"><div class=\"t m0 x1af h27 y24e0 ff3 fs6 fc2 sc0 lscf wse9\">EB<span class=\"_ _9\"></span>ITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x4de y2570 w25d h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,424)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4df y2570 w1c h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4e0 y2570 w25e h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls11b ws15c\">(1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>424)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4e1 y2570 w25f h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>1)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4e2 y2570 w1c h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4e3 y2570 w260 h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls12 ws17\">(1,39<span class=\"_ _9\"></span>1)<span class=\"_ _264\"> </span></div></td></tr></table>Research and Dev<span class=\"_ _1\"></span>elopment costs are <span class=\"_ _8\"></span>those associated with the <span class=\"_ _8\"></span>Accoya and T<span class=\"_ _18\"></span>ricoya processes. Costs ex<span class=\"_ _8\"></span>clude those which have been capitalised in accordance <span class=\"_ _8\"></span>with IFRS (<span class=\"_ _1\"></span>see note 15). Aver<span class=\"_ _1\"></span>age headcount = 15 (2023: 13)<span class=\"_ _264\"> </span>To<span class=\"_ _2\"></span>t<span class=\"_ _17\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _264\"> </span><table class=\"s w261 h17e\" id=\"_87ede292-373d-4e8c-934d-07157e7813d0\"><tr><td></td><td></td><td></td><td class=\"t m0 x4e4 h2e y2571 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x41b h2e y2572 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41c h2e y2573 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41d h2e y2574 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41e h2e y2575 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41f h2e y2576 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x4e5 h2e y2577 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td></tr><tr><td></td><td class=\"t m0 x421 h2e y2578 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x422 h2e y2579 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x423 h2e y257a ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x424 h2e y257b ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x425 h2e y257c ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x426 h2e y257d ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x427 h2e y257e ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x428 h2e y257f ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x429 h2e y2580 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x42a h2e y2581 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x40a h2e y2582 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x40b h2e y2583 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td></td><td class=\"t m0 x42b h2e y2584 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td><td></td><td class=\"t m0 x4e6 h2e y2585 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x41b h2e y2586 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x42e h2e y2587 ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x41a h2e y2588 ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td><td class=\"t m0 x41e h2e y2589 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x4e7 h2e y258a ff3 fs19 fc2 sc0 ls2 ws2\">items </td><td class=\"t m0 x430 h2e y258b ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x431 h2e y258c ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x4e8 h2e y258d ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x433 h2e y258e ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x4e9 h2e y258f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x40c h2e y2590 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x40d h2e y2591 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2592 w262 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya<span class=\"_ _1\"></span>/T<span class=\"_ _4\"></span>ricoya revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ea y2592 w263 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsfe ws2d\">127<span class=\"_ _8\"></span>,273<span class=\"_ _264\"> </span></div></td><td class=\"c n x4eb y2592 w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ec y2592 w264 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsfe ws2d\">127<span class=\"_ _4\"></span>,<span class=\"_ _9\"></span>273<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ed y2592 w265 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls71 ws86\">14<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>67<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ee y2592 w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ef y2592 w266 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls71 ws86\">1<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>67<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2593 w1fd h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Licence revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f0 y2593 w267 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls109 ws133\">77<span class=\"_ _264\"> </span></div></td><td class=\"c n x43c y2593 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f1 y2593 w1ff h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">7<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f2 y2593 w268 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">329<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f3 y2593 w1f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f4 y2593 w269 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">329<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2594 w202 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f5 y2594 w26a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">8<span class=\"_ _9\"></span>,820<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f6 y2594 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f7 y2594 w26b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">8,820<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f8 y2594 w26c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls81 ws97\">16<span class=\"_ _9\"></span>,82<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x486 y2594 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f9 y2594 w26d h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls81 ws97\">16,<span class=\"_ _9\"></span>822<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2595 w207 h170\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>o<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>al Re<span class=\"_ _9\"></span>ve<span class=\"_ _9\"></span>nu<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c n x4fa y2595 w26e h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsf9 wsf7\">13<span class=\"_ _9\"></span>6,170<span class=\"_ _264\"> </span></div></td><td class=\"c n x231 y2595 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4fb y2595 w26f h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsf9 wsf7\">13<span class=\"_ _9\"></span>6,170<span class=\"_ _264\"> </span></div></td><td class=\"c n x4fc y2595 w270 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls78 ws8c\">162,0<span class=\"_ _9\"></span>18<span class=\"_ _264\"> </span></div></td><td class=\"c n x4fd y2595 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4fe y2595 w271 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls78 ws8c\">162,018<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2596 w20c h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">Co<span class=\"_ _9\"></span>st o<span class=\"_ _9\"></span>f sa<span class=\"_ _9\"></span>le<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ff y2596 w272 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(9<span class=\"_ _9\"></span>5,<span class=\"_ _9\"></span>28<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x500 y2596 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x501 y2596 w273 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>95,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>87<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x502 y2596 w274 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(106<span class=\"_ _9\"></span>,852)<span class=\"_ _264\"> </span></div></td><td class=\"c n x503 y2596 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x504 y2596 w275 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(106,852)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2597 w211 h170\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls3a ws40\">Gross<span class=\"_ _1\"></span> profit<span class=\"_ _264\"> </span></div></td><td class=\"c n x505 y2597 w276 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls74 ws72\">40,883<span class=\"_ _264\"> </span></div></td><td class=\"c n x506 y2597 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x507 y2597 w276 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls74 ws72\">40,883<span class=\"_ _264\"> </span></div></td><td class=\"c n x508 y2597 w277 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls83 ws99\">55,1<span class=\"_ _8\"></span>66<span class=\"_ _264\"> </span></div></td><td class=\"c n x509 y2597 w249 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x50a y2597 w278 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls83 ws99\">55,166<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2598 w216 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x50b y2598 w279 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x50c y2598 w27a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">(8,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td><td class=\"c n x50d y2598 w27b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsfe ws2d\">(50,127)<span class=\"_ _264\"> </span></div></td><td class=\"c n x50e y2598 w27c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x50f y2598 w27d h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>7,<span class=\"_ _2\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x510 y2598 w27e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>7,<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2599 w27f h170\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls74 ws72\">Profit/<span class=\"_ _8\"></span> (loss)<span class=\"_ _1\"></span> from operations<span class=\"_ _264\"> </span></div></td><td class=\"c n x511 y2599 w280 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls12a ws15b\">(1<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x512 y2599 w281 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsce wse8\">(8,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td><td class=\"c n x513 y2599 w282 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>9<span class=\"_ _1\"></span>,24<span class=\"_ _2\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x514 y2599 w283 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>5,<span class=\"_ _9\"></span>28<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x515 y2599 w284 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x516 y2599 w285 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls87 ws9b\">(<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>,16<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y259a w286 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Finance income<span class=\"_ _264\"> </span></div></td><td class=\"c n x517 y259a w287 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls80 ws76\">138<span class=\"_ _264\"> </span></div></td><td class=\"c n x518 y259a w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x519 y259a w288 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls80 ws76\">138<span class=\"_ _264\"> </span></div></td><td class=\"c n x51a y259a w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x51b y259a w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x51c y259a w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ea w289 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Finance expense<span class=\"_ _264\"> </span></div></td><td class=\"c n x51d y24ea w28a h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x51e y24ea w28b h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">53<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x51f y24ea w28c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2d ws34\">(3,888)<span class=\"_ _264\"> </span></div></td><td class=\"c n x520 y24ea w28d h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>3,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>24)<span class=\"_ _264\"> </span></div></td><td class=\"c n x521 y24ea w28e h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x522 y24ea w28f h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls87 ws9b\">6<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>26<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24eb w290 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Investment in joint <span class=\"_ _8\"></span>venture<span class=\"_ _264\"> </span></div></td><td class=\"c n x523 y24eb w291 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x524 y24eb w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c9 y24eb w292 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x525 y24eb w293 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls129 ws15a\">(1,036<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x526 y24eb w1f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x527 y24eb w294 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls129 ws15a\">(1,036<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w295 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">Pr<span class=\"_ _9\"></span>ofi<span class=\"_ _9\"></span>t/<span class=\"_ _1\"></span>(Lo<span class=\"_ _9\"></span>ss) be<span class=\"_ _9\"></span>fo<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>e t<span class=\"_ _9\"></span>ax<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>io<span class=\"_ _9\"></span>n<span class=\"_ _264\"> </span></div></td><td class=\"c n x528 y2443 w296 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _9\"></span>9,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x529 y2443 w297 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x52a y2443 w298 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x52b y2443 w299 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">11,028<span class=\"_ _264\"> </span></div></td><td class=\"c n x52c y2443 w29a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(78,103)<span class=\"_ _264\"> </span></div></td><td class=\"c n x52d y2443 w29b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">(<span class=\"_ _1\"></span>67<span class=\"_ _8\"></span>,075)<span class=\"_ _264\"> </span></div></td></tr></table>See note 5 f<span class=\"_ _1\"></span>or de<span class=\"_ _1\"></span>tails of<span class=\"_ _1\"></span> Exceptional items. Reconciliation o<span class=\"_ _1\"></span>f Underlying<span class=\"_ _1\"></span> EBIT and<span class=\"_ _1\"></span> EBITD<span class=\"_ _8\"></span>A<span class=\"_ _264\"> </span><table class=\"s w29c h17f\" id=\"_3108bc00-932c-41bd-a912-e180acd29928\"><tr><td></td><td class=\"t m0 x41b h2e y259b ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41c h2e y259b ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41d h2e y259c ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41e h2e y259d ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41f h2e y259d ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x4e5 h2e y259e ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td></tr><tr><td></td><td class=\"t m0 x421 h2e y259f ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x422 h2e y259f ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x423 h2e y25a0 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x424 h2e y25a1 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x425 h2e y25a1 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x426 h2e y25a2 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x427 h2e y25a3 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x428 h2e y25a3 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x429 h2e y25a4 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x42a h2e y25a5 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x40a h2e y25a5 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x40b h2e y25a6 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td></td><td class=\"t m0 x42b h2e y25a7 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td><td></td><td class=\"t m0 x4e6 h2e y25a8 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x42e h2e y25a9 ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x41a h2e y25aa ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td><td></td><td class=\"t m0 x4e7 h2e y25ab ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x430 h2e y25ac ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x431 h2e y25ad ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x432 h2e y25ae ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000 </td><td class=\"t m0 x433 h2e y25af ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x4e9 h2e y25af ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x40c h2e y25b0 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x40d h2e y25b1 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24fd w29d h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">Profit / (loss<span class=\"_ _8\"></span>) from operations / EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x52e y24fd w280 h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls12a ws15b\">(1<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x52f y24fd w29e h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 lsce wse8\">(8,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td><td class=\"c n x530 y24fd w282 h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>9<span class=\"_ _1\"></span>,24<span class=\"_ _2\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x531 y24fd w29f h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls12 ws17\">15<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>288<span class=\"_ _264\"> </span></div></td><td class=\"c n x532 y24fd w284 h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x533 y24fd w2a0 h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls87 ws9b\">(<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ea w22a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x534 y24ea w2a1 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _0\"></span>5<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x535 y24ea w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x536 y24ea w2a2 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x537 y24ea w2a3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls129 ws15a\">8,292<span class=\"_ _264\"> </span></div></td><td class=\"c n x538 y24ea w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x539 y24ea w2a3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls129 ws15a\">8,292<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24f4 w22e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment<span class=\"_ _264\"> </span></div></td><td class=\"c n x470 y24f4 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x53a y24f4 w2a4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _4\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x53b y24f4 w2a5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x53c y24f4 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x53d y24f4 w234 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x53e y24f4 w230 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w2a6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x53f y2443 w2a7 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2d ws34\">8,535<span class=\"_ _264\"> </span></div></td><td class=\"c n x540 y2443 w2a8 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>1,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>00)<span class=\"_ _264\"> </span></div></td><td class=\"c n x541 y2443 w2a9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x542 y2443 w2aa h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">23<span class=\"_ _9\"></span>,58<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x543 y2443 w243 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>53<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x544 y2443 w2ab h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls87 ws9b\">2<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr></table>Reconciliation o<span class=\"_ _1\"></span>f Adjusted EBIT<span class=\"_ _1\"></span> and EBIT<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>A<span class=\"_ _264\"> </span><table class=\"s w2ac h180\" id=\"_f3f9810d-b07f-4a8b-a872-6e9026d24171\"><tr><td></td><td class=\"t m0 x41f h2e y25b2 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x4e5 h2e y25b3 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x425 h2e y25b4 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x426 h2e y25b5 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x40a h2e y25b6 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x40b h2e y25b7 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td class=\"t m0 x40c h2e y25b8 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x40d h2e y25b9 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24fe w2ad h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Profit / (loss<span class=\"_ _8\"></span>) from operations / Underlying EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x545 y24fe w280 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12a ws15b\">(1<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x546 y24fe w2ae h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12 ws17\">15,<span class=\"_ _9\"></span>288<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24f4 w2af h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya USA<span class=\"_ _8\"></span> EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f5 y24f4 w1cc h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">(3,993)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f6 y24f4 w2b0 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">(911)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w2b1 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">Adjusted EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x547 y2443 w2b2 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">(5,<span class=\"_ _9\"></span>037<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x548 y2443 w2b3 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls80 ws76\">14,37<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w1d1 h180\" id=\"_62f1480b-02b3-402a-95cb-fe14002b3e48\"><tr><td></td><td class=\"t m0 x41f h2e y25ba ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x4e5 h2e y25bb ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x425 h2e y25bc ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x426 h2e y25bd ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x40a h2e y25be ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x40b h2e y25bf ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td class=\"t m0 x40c h2e y25c0 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x40d h2e y25c1 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24fe w2b4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Underlying EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x549 y24fe w2b5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">8,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>35<span class=\"_ _264\"> </span></div></td><td class=\"c n x54a y24fe w2b6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">23<span class=\"_ _9\"></span>,58<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24f4 w2b7 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya USA<span class=\"_ _8\"></span> EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fb y24f4 w1d6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(3<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>24)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fc y24f4 w1d7 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _2\"></span>700)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w2b8 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">Adjusted EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x54b y2443 w2b9 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">4,811<span class=\"_ _264\"> </span></div></td><td class=\"c n x54c y2443 w2ba h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls7a ws8e\">22,880<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w2bb h181\" id=\"_8cb15880-ba37-462f-86df-d8c70db48261\"><tr><td></td><td class=\"t m0 x1a0 h2e y25c2 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y25c2 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h27 y25c3 ff2 fs6 fc2 sc0 ls2 ws2\">Analysis of<span class=\"_ _1\"></span> Revenue b<span class=\"_ _1\"></span>y geographical ar<span class=\"_ _1\"></span>ea of cus<span class=\"_ _1\"></span>tomers: </td><td class=\"t m0 x2a8 h2e y25c4 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y25c4 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y25c5 w2bc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">UK and Ireland<span class=\"_ _264\"> </span></div></td><td class=\"c n x54e y25c5 w2bd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">46,<span class=\"_ _1\"></span>903<span class=\"_ _264\"> </span></div></td><td class=\"c n x54f y25c5 w2be h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">55,395<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w2bf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Rest of<span class=\"_ _1\"></span> Europe<span class=\"_ _264\"> </span></div></td><td class=\"c n x550 y2467 w2c0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">47,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>6<span class=\"_ _0\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x551 y2467 w2c1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls88 ws6d\">63,635<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w2c2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Americas<span class=\"_ _264\"> </span></div></td><td class=\"c n x552 y2441 w4f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">28,878<span class=\"_ _264\"> </span></div></td><td class=\"c n x553 y2441 w2c3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">2<span class=\"_ _0\"></span>9,<span class=\"_ _9\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w2c4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws71\">Rest of W<span class=\"_ _1\"></span>orld<span class=\"_ _264\"> </span></div></td><td class=\"c n x554 y2442 w2c5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">13,025<span class=\"_ _264\"> </span></div></td><td class=\"c n x555 y2442 w2c6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7b ws8f\">13,210<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x556 y2443 w2c7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">136<span class=\"_ _9\"></span>,170<span class=\"_ _264\"> </span></div></td><td class=\"c n x557 y2443 w30 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">162,018<span class=\"_ _264\"> </span></div></td></tr></table>Revenue gener<span class=\"_ _1\"></span>ated fr<span class=\"_ _1\"></span>om two cus<span class=\"_ _1\"></span>tomers exceeded 10% of<span class=\"_ _8\"></span> Group revenue o<span class=\"_ _1\"></span>f 2024<span class=\"_ _8\"></span>. These tw<span class=\"_ _1\"></span>o customers represen<span class=\"_ _1\"></span>ted 36% (\u20ac16,717<span class=\"_ _4\"></span>,000<span class=\"_ _1\"></span>) &amp; 33% (\u20ac15,46<span class=\"_ _8\"></span>1,000) of<span class=\"_ _8\"></span> the revenue <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>the United Kingdom and Ireland, rela<span class=\"_ _1\"></span>ting to <span class=\"_ _8\"></span>Accoya revenue. R<span class=\"_ _1\"></span>evenue gener<span class=\"_ _1\"></span>ated fr<span class=\"_ _1\"></span>om two cus<span class=\"_ _1\"></span>tomers exceeded 10% of<span class=\"_ _8\"></span> Group revenue of<span class=\"_ _8\"></span> 2023. This included 35% (\u20ac19<span class=\"_ _4\"></span>,230,000<span class=\"_ _1\"></span>) &amp; 33% (\u20ac18,547<span class=\"_ _4\"></span>,000) of<span class=\"_ _8\"></span> the revenue <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>the United Kingdom and Ireland, relating <span class=\"_ _8\"></span>to Accoya r<span class=\"_ _8\"></span>evenue.<span class=\"_ _264\"> </span>Asset<span class=\"_ _9\"></span>s and liabilities on<span class=\"_ _1\"></span> a segmental basis:<span class=\"_ _264\"> </span><table class=\"s w2c8 h182\" id=\"_e526b606-5049-4e21-b7f0-5388870de317\"><tr><td></td><td class=\"t m0 x558 h2e y25c6 ff3 fs19 fc2 sc0 ls2 ws2\">Accoya </td><td class=\"t m0 x559 h2e y25c7 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>ricoya </td><td class=\"t m0 x55a h2e y25c8 ff3 fs19 fc2 sc0 ls2 ws2\">Corporate </td><td class=\"t m0 x55b h2e y25c9 ff3 fs19 fc2 sc0 ls2 ws2\">R&amp;D </td><td class=\"t m0 x19d h2e y25ca ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL </td><td class=\"t m0 x55c h2e y25cb ff3 fs19 fc2 sc0 ls2 ws2\">Accoya </td><td class=\"t m0 x55d h2e y25cc ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>ricoya<span class=\"_ _264\"> </span></td><td class=\"t m0 x55e h2e y25cd ff3 fs19 fc2 sc0 ls2 ws2\">Corporate </td><td class=\"t m0 x55f h2e y25ce ff3 fs19 fc2 sc0 ls2 ws2\">R&amp;D </td><td class=\"t m0 x560 h2e y25cf ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x561 h2e y25d0 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x562 h2e y25d1 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x563 h2e y25d2 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x564 h2e y25d3 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x565 h2e y25d4 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x566 h2e y25d5 ff3 fs19 fc2 sc0 ls2 ws2\">2023</td><td class=\"t m0 x1ac h2e y25d6 ff3 fs19 fc2 sc0 ls2 ws2\"> 2023 </td><td class=\"t m0 x567 h2e y25d7 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x568 h2e y25d8 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x54d h2e y25d9 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x569 h2e y25da ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x56a h2e y25db ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x56b h2e y25dc ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x2b2 h2e y25dd ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x19d h2e y25de ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000 </td><td class=\"t m0 x56c h2e y25df ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x56d h2e y25e0 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000 </td><td class=\"t m0 x56e h2e y25e1 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x56f h2e y25e2 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x560 h2e y25e3 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y25e4 w2c9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Non-current assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x570 y25e4 w2ca h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">118<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x571 y25e4 w2cb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">1<span class=\"_ _9\"></span>9,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x572 y25e4 w2cc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">1,016<span class=\"_ _264\"> </span></div></td><td class=\"c n x573 y25e4 w2cd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls125 ws156\">96<span class=\"_ _264\"> </span></div></td><td class=\"c n x237 y25e4 w2ce h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">13<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>,94<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x574 y25e4 w2cf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">123,<span class=\"_ _9\"></span>705<span class=\"_ _264\"> </span></div></td><td class=\"c n x575 y25e4 w8e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _9\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x576 y25e4 w2d0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">5<span class=\"_ _9\"></span>31<span class=\"_ _264\"> </span></div></td><td class=\"c n x577 y25e4 w2d1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">162<span class=\"_ _264\"> </span></div></td><td class=\"c n x578 y25e4 w2d2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">151,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y25e5 w2d3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Current assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x579 y25e5 w2d4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>3,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>52<span class=\"_ _264\"> </span></div></td><td class=\"c n x57a y25e5 w2d5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">3,1<span class=\"_ _9\"></span>62<span class=\"_ _264\"> </span></div></td><td class=\"c n x57b y25e5 w2d6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">18<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>11<span class=\"_ _264\"> </span></div></td><td class=\"c n x57c y25e5 w2d7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">5,607<span class=\"_ _264\"> </span></div></td><td class=\"c n x57d y25e5 w2d8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">71<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>32<span class=\"_ _264\"> </span></div></td><td class=\"c n x57e y25e5 w2d9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">52<span class=\"_ _9\"></span>,69<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x57f y25e5 w2da h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7a ws8e\">3,872<span class=\"_ _264\"> </span></div></td><td class=\"c n x580 y25e5 w2db h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">13,630<span class=\"_ _264\"> </span></div></td><td class=\"c n x581 y25e5 w2dc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7a ws8e\">4,872<span class=\"_ _264\"> </span></div></td><td class=\"c n x582 y25e5 w2c0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">75<span class=\"_ _9\"></span>,073<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y25e6 w2dd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Current liabilities<span class=\"_ _264\"> </span></div></td><td class=\"c n x583 y25e6 w2de h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(10<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>4<span class=\"_ _2\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x584 y25e6 w120 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(11<span class=\"_ _9\"></span>,705<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x585 y25e6 w2df h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x586 y25e6 w2e0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls13a ws169\">(5<span class=\"_ _2\"></span>6)<span class=\"_ _264\"> </span></div></td><td class=\"c n x587 y25e6 w2e1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls13a ws169\">(<span class=\"_ _9\"></span>26<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td><td class=\"c n x588 y25e6 w2e2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">(<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>3,<span class=\"_ _9\"></span>413<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x589 y25e6 w1f2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x58a y25e6 w2e3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">(14,833)<span class=\"_ _264\"> </span></div></td><td class=\"c n x58b y25e6 w2e4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls13a ws169\">(5<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td><td class=\"c n x58c y25e6 w2e3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h27 y25e7 ff2 fs6 fc2 sc0 ls2 ws2\">Net current assets<span class=\"_ _8\"></span>/<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y25e8 w2e5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(liabilities<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x58d y25e8 w2e6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x58e y25e8 w2e7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(8,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>3)<span class=\"_ _264\"> </span></div></td><td class=\"c n x58f y25e8 w2e8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">1<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>610<span class=\"_ _264\"> </span></div></td><td class=\"c n x590 y25e8 w2e9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">5<span class=\"_ _9\"></span>,5<span class=\"_ _9\"></span>51<span class=\"_ _264\"> </span></div></td><td class=\"c n x591 y25e8 wc7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>4,<span class=\"_ _9\"></span>826<span class=\"_ _264\"> </span></div></td><td class=\"c n x592 y25e8 w2ea h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">29<span class=\"_ _4\"></span>,<span class=\"_ _9\"></span>286<span class=\"_ _264\"> </span></div></td><td class=\"c n x593 y25e8 w2eb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(2<span class=\"_ _9\"></span>84)<span class=\"_ _264\"> </span></div></td><td class=\"c n x594 y25e8 w2ec h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>1,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>03)<span class=\"_ _264\"> </span></div></td><td class=\"c n x595 y25e8 w2ed h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,8<span class=\"_ _9\"></span>16<span class=\"_ _264\"> </span></div></td><td class=\"c n x596 y25e8 w2ee h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">32<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>61<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h27 y25e9 ff2 fs6 fc2 sc0 ls2 ws2\">Non-current </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y25ea w2ef h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">liabilities<span class=\"_ _264\"> </span></div></td><td class=\"c n x597 y25ea w2f0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">(<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x598 y25ea w2f1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7a ws8e\">(7<span class=\"_ _8\"></span>,803)<span class=\"_ _264\"> </span></div></td><td class=\"c n x599 y25ea w2f2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">(55,1<span class=\"_ _8\"></span>37<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x59a y25ea w2f3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>35<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x59b y25ea w2f4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x59c y25ea w2f5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>2,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x59d y25ea w2f6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">(8<span class=\"_ _9\"></span>,6<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>5)<span class=\"_ _264\"> </span></div></td><td class=\"c n x59e y25ea w2f7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(50,<span class=\"_ _9\"></span>289)<span class=\"_ _264\"> </span></div></td><td class=\"c n x59f y25ea w2f8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(59)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a0 y25ea w2f9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h27 y25eb ff2 fs6 fc2 sc0 ls2 ws2\">Net assets<span class=\"_ _1\"></span>/<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2443 w2e5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(liabilities<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a1 y2443 w120 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">1<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>9,<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a2 y2443 w2fa h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>51<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a3 y2443 w2fb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(39<span class=\"_ _8\"></span>,<span class=\"_ _9\"></span>511<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a4 y2443 w2fc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">5<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>61<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a5 y2443 wd8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">118,815<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a6 y2443 w2fd h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">150,44<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a7 y2443 w2fe h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">18,098<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a8 y2443 w2ff h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">(<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>61<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a9 y2443 w300 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">4<span class=\"_ _9\"></span>,9<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x5aa y2443 w11e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">122<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>502<span class=\"_ _264\"> </span></div></td></tr></table>The Investment accoun<span class=\"_ _1\"></span>ted for<span class=\"_ _8\"></span> using the equity method (in<span class=\"_ _1\"></span>vestment into <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span>) is included in the <span class=\"_ _1\"></span>Accoya segment. See note 28.<span class=\"_ _264\"> </span>Analysis of<span class=\"_ _8\"></span> non-current assets (Other<span class=\"_ _8\"></span> than financial assets and def<span class=\"_ _1\"></span>erred <span class=\"_ _1\"></span>tax<span class=\"_ _8\"></span>):<span class=\"_ _264\"> </span><table class=\"s w301 h183\" id=\"_229af7de-8c43-45e7-96d1-7b0d37faaed3\"><tr><td></td><td class=\"t m0 x1a0 h2e y25ec ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y25ec ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y25ed ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y25ed ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2467 w302 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">UK<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ab y2467 w303 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">23<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ac y2467 w304 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">30,4<span class=\"_ _9\"></span>85<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w305 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other countries<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ad y2441 w306 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">111,<span class=\"_ _9\"></span>583<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ae y2441 w307 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">116,<span class=\"_ _9\"></span>72<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w308 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Unallocated \u2013 Goodwill<span class=\"_ _264\"> </span></div></td><td class=\"c n x5af y2442 w309 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b0 y2442 w30a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">4,23<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x5b1 y2443 wa4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">13<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>,94<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b2 y2443 w30b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">151<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr></table>The segmental assets in the curr<span class=\"_ _8\"></span>ent year <span class=\"_ _8\"></span>were predominantly<span class=\"_ _1\"></span> held in the UK, US<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> and mainland Europe (<span class=\"_ _8\"></span>prior <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> UK, USA<span class=\"_ _8\"></span> and mainland Europe<span class=\"_ _8\"></span>). Additions to pr<span class=\"_ _1\"></span>operty<span class=\"_ _8\"></span>, plant, equipment and intangible assets in <span class=\"_ _1\"></span>the current <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> were pr<span class=\"_ _1\"></span>edominantly incurr<span class=\"_ _1\"></span>ed in the UK and mainland Eur<span class=\"_ _1\"></span>ope (Prior <span class=\"_ _8\"></span>Y<span class=\"_ _8\"></span>ear UK and mainland Europe<span class=\"_ _4\"></span>). The increase in Investment accoun<span class=\"_ _1\"></span>ted for<span class=\"_ _8\"></span> using the equity method (in<span class=\"_ _1\"></span>vestment into <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span>) incurred in USA. <span class=\"_ _1\"></span>There are no significant intersegment re<span class=\"_ _1\"></span>venues.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "3.  Segment<span class=\"_ _9\"></span>al repor<span class=\"_ _9\"></span>ting<span class=\"_ _264\"> </span>The Group<span class=\"_ _8\"></span>\u2019s business is <span class=\"_ _8\"></span>the manufacturing of and dev<span class=\"_ _1\"></span>elopment, commercialisation and licensing o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the associated proprietary<span class=\"_ _8\"></span> technology f<span class=\"_ _8\"></span>or the manufactur<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya <span class=\"_ _8\"></span>wood, T<span class=\"_ _4\"></span>ricoya <span class=\"_ _8\"></span>wood elements and related acetylation technologies. Segmental reporting is divided betw<span class=\"_ _1\"></span>een corporate activities, activities directly<span class=\"_ _8\"></span> attributable to <span class=\"_ _1\"></span>Accoya, <span class=\"_ _1\"></span>to T<span class=\"_ _4\"></span>ricoya or<span class=\"_ _1\"></span> research and de<span class=\"_ _1\"></span>velopment activities. Accoya <table class=\"s w18e h16e\" id=\"_29cabec8-086e-4792-a537-ae27f16e0684\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x392 h2e y24b5 ff3 fs19 fc2 sc0 ls2 ws2\">Accoya Segment </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x393 h2e y24b6 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x394 h2e y24b7 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x395 h2e y24b8 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x396 h2e y24b9 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x397 h2e y24ba ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x398 h2e y24bb ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x399 h2e y24bc ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39a h2e y24bd ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39b h2e y24be ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39c h2e y24bf ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39d h2e y24c0 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39e h2e y24c1 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x39f h2e y24c2 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a0 h2e y24c3 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a1 h2e y24c4 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x3a2 h2e y24c5 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a3 h2e y24c6 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a4 h2e y24c7 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td></td><td class=\"t m0 x3a5 h2e y24c8 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td><td></td><td class=\"t m0 x3a6 h2e y24c9 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x393 h2e y24ca ff3 fs19 fc2 sc0 ls2 ws2\"> Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a7 h2e y24cb ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x392 h2e y24cc ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL</td><td class=\"t m0 x3a8 h2e y24cd ff3 fs19 fc2 sc0 ls2 ws2\"> Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a9 h2e y24ce ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x3aa h2e y24cf ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x3ab h2e y24d0 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x3ac h2e y24d1 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x392 h2e y24d2 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x3ad h2e y24d3 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x3ae h2e y24d4 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x3af h2e y24d5 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24d7 w18f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws61\">Accoya wood rev<span class=\"_ _1\"></span>enue<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b0 y24d7 w190 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls87 ws9b\">1<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b1 y24d7 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b2 y24d7 w192 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls87 ws9b\">12<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,13<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b3 y24d7 w193 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsfa ws11e\">143<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>494<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b4 y24d7 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b5 y24d7 w195 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsfa ws11e\">1<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>3,<span class=\"_ _9\"></span>494<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24d9 w196 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Licence revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b6 y24d9 w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b7 y24d9 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b8 y24d9 w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b9 y24d9 w198 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls1d ws24\">300<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ba y24d9 w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bb y24d9 w199 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls1d ws24\">300<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24da w19a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bc y24da w19b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">8,7<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bd y24da w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3be y24da w19c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">8,7<span class=\"_ _9\"></span>70<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bf y24da w19d h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls81 ws97\">16<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>73<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c0 y24da w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c1 y24da w19e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls81 ws97\">16,7<span class=\"_ _2\"></span>73<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24db w19f h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>o<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>al Re<span class=\"_ _9\"></span>ve<span class=\"_ _9\"></span>nu<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c2 y24db w1a0 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf8 ws11d\">13<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c3 y24db w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c4 y24db w1a1 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf8 ws11d\">13<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c5 y24db w1a2 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls71 ws86\">16<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>67<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c6 y24db w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c7 y24db w1a3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls71 ws86\">16<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>67<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w1a4 h170\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls2 ws2\">Co<span class=\"_ _9\"></span>st o<span class=\"_ _9\"></span>f sa<span class=\"_ _9\"></span>le<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c8 y2463 w1a5 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls1e ws25\">(9<span class=\"_ _9\"></span>1,393)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3c9 y2463 w191 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ca y2463 w1a6 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls1e ws25\">(9<span class=\"_ _9\"></span>1,393)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3cb y2463 w1a7 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls1d ws24\">(105,608)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3cc y2463 w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3cd y2463 w1a7 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls1d ws24\">(105,608)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24dc w1a8 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls3a ws40\">Gross<span class=\"_ _1\"></span> profit<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ce y24dc w1a9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">40,<span class=\"_ _9\"></span>516<span class=\"_ _264\"> </span></div></td><td class=\"c n x3cf y24dc w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d0 y24dc w1a9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">40,<span class=\"_ _9\"></span>516<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d1 y24dc w1aa h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf8 ws11d\">5<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>59<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d2 y24dc w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d3 y24dc w1ab h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf8 ws11d\">5<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24dd w1ac h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d4 y24dd w1ad h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsce wse8\">(28<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>59)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d5 y24dd w1ae h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls126 ws14c\">(1,000<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d6 y24dd w1af h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _0\"></span>2<span class=\"_ _9\"></span>9,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d7 y24dd w1b0 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d8 y24dd w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3d9 y24dd w1b1 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24de w1b2 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls74 ws72\">Profit from<span class=\"_ _1\"></span> operations<span class=\"_ _264\"> </span></div></td><td class=\"c n x3da y24de w1b3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">11,6<span class=\"_ _9\"></span>57<span class=\"_ _264\"> </span></div></td><td class=\"c n x3db y24de w1b4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">(1,000<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3dc y24de w1b5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>0,<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>57<span class=\"_ _264\"> </span></div></td><td class=\"c n x3dd y24de w1b6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _9\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x3de y24de w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3df y24de w1b6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24df w1b7 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">Pr<span class=\"_ _9\"></span>ofi<span class=\"_ _9\"></span>t fr<span class=\"_ _9\"></span>om o<span class=\"_ _9\"></span>p<span class=\"_ _9\"></span>er<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>i<span class=\"_ _9\"></span>on<span class=\"_ _9\"></span>s / EB<span class=\"_ _9\"></span>IT<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e0 y24df w1b8 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">11<span class=\"_ _9\"></span>,6<span class=\"_ _9\"></span>57<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e1 y24df w1b9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">(1,000<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e2 y24df w1ba h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>0,<span class=\"_ _9\"></span>65<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e3 y24df w1bb h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _9\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e4 y24df w1f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e5 y24df w1bc h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24e1 w1bd h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e6 y24e1 w1be h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 lsfa ws11e\">8,947<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e7 y24e1 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e8 y24e1 w1bf h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 lsfa ws11e\">8<span class=\"_ _9\"></span>,947<span class=\"_ _264\"> </span></div></td><td class=\"c n x3e9 y24e1 w1c0 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _9\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ea y24e1 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3eb y24e1 w1c1 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>5<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w1c2 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 lscf wse9\">EB<span class=\"_ _9\"></span>ITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ec y2443 w1c3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls1d ws24\">20,604<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ed y2443 w1b4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">(1,000<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ee y2443 w1c4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls1d ws24\">19<span class=\"_ _8\"></span>,604<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ef y2443 w1c5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls76 ws8a\">3<span class=\"_ _9\"></span>4<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>74<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f0 y2443 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f1 y2443 w1c6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls76 ws8a\">3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>742<span class=\"_ _264\"> </span></div></td></tr></table>Recon<span class=\"_ _9\"></span>cili<span class=\"_ _9\"></span>ation of A<span class=\"_ _9\"></span>ccoya Ad<span class=\"_ _9\"></span>just<span class=\"_ _9\"></span>ed EB<span class=\"_ _9\"></span>IT and EBITDA<span class=\"_ _264\"> </span><table class=\"s w1c7 h172\" id=\"_a93ae016-448c-4a3c-86b3-4d115d531a66\"><tr><td></td><td class=\"t m0 x397 h2e y24e2 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x3f2 h2e y24e3 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x39d h2e y24e4 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39e h2e y24e5 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x3a3 h2e y24e6 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a4 h2e y24e7 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x3ae h2e y24e8 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x3af h2e y24e9 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24ea w1c8 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Profit / (loss<span class=\"_ _8\"></span>) from operations / Underlying EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f3 y24ea w1c9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">11,<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>57<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f4 y24ea w1ca h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>0<span class=\"_ _0\"></span>47<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24eb w1cb h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya USA<span class=\"_ _8\"></span> EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f5 y24eb w1cc h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">(3,993)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f6 y24eb w1cd h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">(911)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w1ce h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Adjusted EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f7 y2443 w1cf h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f8 y2443 w1d0 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls80 ws76\">26,136<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w1d1 h173\" id=\"_93cf5904-21b5-441f-8991-11bfb759cdc7\"><tr><td></td><td class=\"t m0 x397 h2e y24ec ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x3f2 h2e y24ed ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x39d h2e y24ee ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39e h2e y24ef ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x3a3 h2e y24f0 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a4 h2e y24f1 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x3ae h2e y24f2 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x3af h2e y24f3 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24ea w1d2 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Underlying EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f9 y24ea w1d3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls1d ws24\">20,604<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fa y24ea w1d4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls76 ws8a\">3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>742<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24f4 w1d5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya USA<span class=\"_ _8\"></span> EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fb y24f4 w1d6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(3<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>24)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fc y24f4 w1d7 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _2\"></span>700)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w1d8 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Adjusted EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fd y2443 w1d9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls7a ws8e\">16,880<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fe y2443 w1da h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls11b ws15c\">3<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>42<span class=\"_ _264\"> </span></div></td></tr></table>Revenue includes <span class=\"_ _8\"></span>the sale of <span class=\"_ _1\"></span>Accoya, licence income and o<span class=\"_ _1\"></span>ther r<span class=\"_ _1\"></span>evenue, principally<span class=\"_ _8\"></span> relating to the sale o<span class=\"_ _1\"></span>f ace<span class=\"_ _1\"></span>tic acid. Revenue also includes sales o<span class=\"_ _1\"></span>f lo<span class=\"_ _1\"></span>wer<span class=\"_ _1\"></span> visual gr<span class=\"_ _1\"></span>ade <span class=\"_ _1\"></span>Accoya <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ricoya customers <span class=\"_ _8\"></span>for the purposes o<span class=\"_ _1\"></span>f pr<span class=\"_ _1\"></span>oducing <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ricoya panels as a temporary<span class=\"_ _8\"></span> workaround un<span class=\"_ _1\"></span>til the dedicated <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya Hull plant is operational.<span class=\"_ _264\"> </span>All costs of<span class=\"_ _1\"></span> sales are allocated against manuf<span class=\"_ _1\"></span>acturing activities in <span class=\"_ _1\"></span>Arnhem and in Barry (W<span class=\"_ _8\"></span>ales<span class=\"_ _8\"></span>) unless they can be directly<span class=\"_ _1\"></span> attributable to a licensee. Other<span class=\"_ _8\"></span> operating costs include all costs associated with <span class=\"_ _8\"></span>the operation of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Arnhem and Barry manuf<span class=\"_ _1\"></span>acturing sites, including directly<span class=\"_ _1\"></span> attributable administration, sales and mark<span class=\"_ _8\"></span>eting costs. See note 5 f<span class=\"_ _1\"></span>or explana<span class=\"_ _1\"></span>tion of<span class=\"_ _1\"></span> Exceptional items.<span class=\"_ _264\"> </span>Aver<span class=\"_ _1\"></span>age headcount = 166 (2023: 175)<span class=\"_ _264\"> </span>The below <span class=\"_ _8\"></span>table shows details of r<span class=\"_ _8\"></span>econciling items to show both <span class=\"_ _8\"></span>Accoya EBITDA<span class=\"_ _8\"></span> and Accoy<span class=\"_ _1\"></span>a Manufacturing gross pr<span class=\"_ _1\"></span>ofit, both including and excluding licence and licensing r<span class=\"_ _1\"></span>elated income, which has been pr<span class=\"_ _8\"></span>esented given the inclusion of<span class=\"_ _1\"></span> items which can be mor<span class=\"_ _1\"></span>e v<span class=\"_ _1\"></span>ariable or one-off<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span><table class=\"s w1e7 h176\" id=\"_6c72a66a-45a3-40c6-8cd7-7344c9f75e01\"><tr><td></td><td class=\"t m0 x40a h2e y24f9 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x40b h2e y24f9 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x40c h2e y24fa ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x40d h2e y24fa ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24fb w1e8 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya segmental underlying EBITD<span class=\"_ _1\"></span>A<span class=\"_ _264\"> </span></div></td><td class=\"c n x40e y24fb w1e9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls1d ws24\">20,604<span class=\"_ _264\"> </span></div></td><td class=\"c n x40f y24fb w1d4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls76 ws8a\">3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>742<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24dd w1ea h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya underlying Licence re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x410 y24dd w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x411 y24dd w1eb h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">(3<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24fc w1ec h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya segmental underlying EBITD<span class=\"_ _1\"></span>A (<span class=\"_ _4\"></span>excluding. Licence Income<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x412 y24fc w1e9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls1d ws24\">20,604<span class=\"_ _264\"> </span></div></td><td class=\"c n x413 y24fc w1ed h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls11b ws15c\">3<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>42<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24fd w1ee h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya segmental underlying gr<span class=\"_ _1\"></span>oss profit<span class=\"_ _264\"> </span></div></td><td class=\"c n x414 y24fd w1ef h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">40,<span class=\"_ _9\"></span>516<span class=\"_ _264\"> </span></div></td><td class=\"c n x415 y24fd w1f0 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsf8 ws11d\">5<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>59<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24fe w1ea h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya underlying Licence re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x410 y24fe w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x411 y24fe w1eb h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">(3<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24f4 w1f1 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya manufacturing gr<span class=\"_ _1\"></span>oss profit<span class=\"_ _264\"> </span></div></td><td class=\"c n x416 y24f4 w1f2 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">40<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>516<span class=\"_ _264\"> </span></div></td><td class=\"c n x417 y24f4 w1f3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">5<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,6<span class=\"_ _9\"></span>59<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w1f4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya Manufacturing Mar<span class=\"_ _1\"></span>gin<span class=\"_ _264\"> </span></div></td><td class=\"c n x418 y2443 w1f5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">30<span class=\"_ _9\"></span>.7<span class=\"_ _9\"></span>%<span class=\"_ _264\"> </span></div></td><td class=\"c n x419 y2443 w1f6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsda ws5d\">3<span class=\"_ _9\"></span>4.1<span class=\"_ _9\"></span>%<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w1db h174\" id=\"_77aae3e3-d93e-428c-97f1-0f00ce0ba2ae\"><tr><td></td><td class=\"c n x400 y24f6 w1dc h175\"><div class=\"t m0 x1af h2e y24f5 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x401 y24f6 w1dd h175\"><div class=\"t m0 x1af h2e y24f5 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ea w1de h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya Manufacturing gr<span class=\"_ _1\"></span>oss profit \u2013 \u20ac\u2019000<span class=\"_ _264\"> </span></div></td><td class=\"c n x402 y24ea w1df h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">40,<span class=\"_ _9\"></span>516<span class=\"_ _264\"> </span></div></td><td class=\"c n x403 y24ea w1e0 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">5<span class=\"_ _9\"></span>4,<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>59<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1b0 y24f8 w1e1 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya sales <span class=\"_ _1\"></span>volume \u2013 m</div><div class=\"t m0 x404 h32 y24f7 ff2 fs1b fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x405 y24f8 w1e2 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls7a ws8e\">56,568<span class=\"_ _264\"> </span></div></td><td class=\"c n x406 y24f8 w1e3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls7b ws8f\">63,34<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1b0 y2443 w1e4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya manufacturing gr<span class=\"_ _1\"></span>oss profit per<span class=\"_ _1\"></span> m</div><div class=\"t m0 x407 h32 y24f7 ff2 fs1b fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x408 y2443 w1e5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">7<span class=\"_ _9\"></span>16<span class=\"_ _264\"> </span></div></td><td class=\"c n x409 y2443 w1e6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls129 ws15a\">863<span class=\"_ _264\"> </span></div></td></tr></table>T<span class=\"_ _4\"></span>ricoya<span class=\"_ _264\"> </span><table class=\"s w1f7 h178\" id=\"_b6892541-6c65-41ed-bd04-a621aec43919\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x41a h2e y24ff ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>ricoya Segment<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x41b h2e y2500 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x41c h2e y2501 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x41d h2e y2502 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x41e h2e y2503 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x41f h2e y2504 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x420 h2e y2505 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x421 h2e y2506 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x422 h2e y2507 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x423 h2e y2508 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x424 h2e y2509 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x425 h2e y250a ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x426 h2e y250b ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x427 h2e y250c ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x428 h2e y250d ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x429 h2e y250e ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x42a h2e y250f ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td><td class=\"t m0 x40a h2e y2510 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td><td class=\"t m0 x40b h2e y2511 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td></td><td class=\"t m0 x42b h2e y2512 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td><td></td><td class=\"t m0 x42c h2e y2513 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x42d h2e y2514 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x42e h2e y2515 ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x41a h2e y2516 ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td><td class=\"t m0 x41e h2e y2517 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x42f h2e y2518 ff3 fs19 fc2 sc0 ls2 ws2\">items </td><td class=\"t m0 x430 h2e y2519 ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x431 h2e y251a ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x432 h2e y251b ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000 </td><td class=\"t m0 x433 h2e y251c ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x434 h2e y251d ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000 </td><td class=\"t m0 x40c h2e y251e ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x40d h2e y251f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2520 w1f8 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>ricoya panel revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x435 y2520 w1f9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls87 ws9b\">4,1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x436 y2520 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x437 y2520 w1fa h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls87 ws9b\">4<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x438 y2520 w1fb h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls128 ws158\">1,373<span class=\"_ _264\"> </span></div></td><td class=\"c n x439 y2520 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x43a y2520 w1fc h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls128 ws158\">1,<span class=\"_ _9\"></span>373<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2521 w1fd h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Licence revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x43b y2521 w1fe h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls109 ws133\">77<span class=\"_ _264\"> </span></div></td><td class=\"c n x43c y2521 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x43d y2521 w1ff h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">7<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x43e y2521 w200 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">29<span class=\"_ _264\"> </span></div></td><td class=\"c n x43f y2521 w1f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x440 y2521 w201 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls129 ws15a\">29<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2522 w202 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x441 y2522 w203 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsfe ws2d\">50<span class=\"_ _264\"> </span></div></td><td class=\"c n x442 y2522 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x443 y2522 w204 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">5<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x444 y2522 w205 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12a ws15b\">49<span class=\"_ _264\"> </span></div></td><td class=\"c n x3ba y2522 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x445 y2522 w206 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12a ws15b\">49<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2523 w207 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>o<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>al Re<span class=\"_ _9\"></span>ve<span class=\"_ _9\"></span>nu<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c n x446 y2523 w208 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls79 ws8d\">4,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>61<span class=\"_ _264\"> </span></div></td><td class=\"c n x447 y2523 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x448 y2523 w209 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls79 ws8d\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>261<span class=\"_ _264\"> </span></div></td><td class=\"c n x449 y2523 w20a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">1,4<span class=\"_ _9\"></span>51<span class=\"_ _264\"> </span></div></td><td class=\"c n x44a y2523 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x44b y2523 w20b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>51<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2524 w20c h179\"><div class=\"t m0 x1af h27 y24e0 ff3 fs6 fc2 sc0 ls2 ws2\">Co<span class=\"_ _9\"></span>st o<span class=\"_ _9\"></span>f sa<span class=\"_ _9\"></span>le<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td class=\"c n x44c y2524 w20d h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 lsfa ws11e\">(<span class=\"_ _9\"></span>3,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>94)<span class=\"_ _264\"> </span></div></td><td class=\"c n x44d y2524 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x44e y2524 w20e h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 lsfa ws11e\">(3<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>94)<span class=\"_ _264\"> </span></div></td><td class=\"c n x44f y2524 w20f h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls12a ws15b\">(<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>24<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x450 y2524 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x451 y2524 w210 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls12a ws15b\">(<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>24<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2525 w211 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls3a ws40\">Gross<span class=\"_ _1\"></span> profit<span class=\"_ _264\"> </span></div></td><td class=\"c n x452 y2525 w212 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls71 ws86\">367<span class=\"_ _264\"> </span></div></td><td class=\"c n x453 y2525 w191 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x454 y2525 w213 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls71 ws86\">3<span class=\"_ _9\"></span>67<span class=\"_ _264\"> </span></div></td><td class=\"c n x455 y2525 w214 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">207<span class=\"_ _264\"> </span></div></td><td class=\"c n x456 y2525 w1c h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x457 y2525 w215 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">207<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2526 w216 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x458 y2526 w217 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x459 y2526 w218 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _0\"></span>7,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x45a y2526 w219 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls87 ws9b\">(1<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,161<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x45b y2526 w21a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">(5,<span class=\"_ _9\"></span>823)<span class=\"_ _264\"> </span></div></td><td class=\"c n x45c y2526 w21b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">(86,000<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x45d y2526 w21c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">(9<span class=\"_ _9\"></span>1,<span class=\"_ _9\"></span>823)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24dd w21d h179\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">Lo<span class=\"_ _9\"></span>ss f<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>om o<span class=\"_ _9\"></span>pe<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>io<span class=\"_ _9\"></span>ns<span class=\"_ _264\"> </span></div></td><td class=\"c n x45e y24dd w21e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls73 ws88\">(<span class=\"_ _8\"></span>6,59<span class=\"_ _8\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x45f y24dd w21f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _0\"></span>7,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x460 y24dd w220 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsfa ws11e\">(1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>94)<span class=\"_ _264\"> </span></div></td><td class=\"c n x461 y24dd w221 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls13a ws169\">(<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>61<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td><td class=\"c n x462 y24dd w222 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">(86,<span class=\"_ _1\"></span>000<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x463 y24dd w223 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls1e ws25\">(91,616<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2527 w224 h179\"><div class=\"t m0 x1af h27 y24e0 ff3 fs6 fc2 sc0 ls74 ws72\">Loss from operations<span class=\"_ _264\"> </span></div></td><td class=\"c n x464 y2527 w21e h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls73 ws88\">(<span class=\"_ _8\"></span>6,59<span class=\"_ _8\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x465 y2527 w225 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _0\"></span>7,<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x466 y2527 w226 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 lsfa ws11e\">(1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>94)<span class=\"_ _264\"> </span></div></td><td class=\"c n x467 y2527 w227 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls13a ws169\">(<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>61<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td><td class=\"c n x468 y2527 w228 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls126 ws14c\">(86,<span class=\"_ _8\"></span>000)<span class=\"_ _264\"> </span></div></td><td class=\"c n x469 y2527 w229 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls1e ws25\">(91,616<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ea w22a h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x46a y24ea w22b h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls7a ws8e\">566<span class=\"_ _264\"> </span></div></td><td class=\"c n x46b y24ea w191 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x46c y24ea w22c h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">56<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x46d y24ea w22d h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">527<span class=\"_ _264\"> </span></div></td><td class=\"c n x46e y24ea w194 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x46f y24ea w22d h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">527<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24eb w22e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment<span class=\"_ _264\"> </span></div></td><td class=\"c n x470 y24eb w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x471 y24eb w22f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x472 y24eb w22f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x473 y24eb w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x474 y24eb w230 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x475 y24eb w230 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w1c2 h179\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 lscf wse9\">EB<span class=\"_ _9\"></span>ITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x476 y2443 w231 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">(<span class=\"_ _8\"></span>6<span class=\"_ _9\"></span>,028)<span class=\"_ _264\"> </span></div></td><td class=\"c n x477 y2443 w232 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(20<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td><td class=\"c n x478 y2443 w233 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x479 y2443 w234 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">(5<span class=\"_ _9\"></span>,089)<span class=\"_ _264\"> </span></div></td><td class=\"c n x47a y2443 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x47b y2443 w235 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">(5,089)<span class=\"_ _264\"> </span></div></td></tr></table>Revenue and costs ar<span class=\"_ _8\"></span>e those attributable to the business de<span class=\"_ _1\"></span>velopment of<span class=\"_ _8\"></span> the <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ricoya process and es<span class=\"_ _1\"></span>tablishment of<span class=\"_ _1\"></span> T<span class=\"_ _4\"></span>ricoya Hull Plant. Other oper<span class=\"_ _1\"></span>ating costs include pre-opera<span class=\"_ _1\"></span>ting costs f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>the T<span class=\"_ _4\"></span>ricoya Hull Plant.<span class=\"_ _264\"> </span>See note 5 f<span class=\"_ _1\"></span>or explana<span class=\"_ _1\"></span>tion of<span class=\"_ _1\"></span> Exceptional items.<span class=\"_ _264\"> </span>Aver<span class=\"_ _1\"></span>age headcount = 6 (2023: 23), noting a substantial pr<span class=\"_ _1\"></span>oportion of<span class=\"_ _1\"></span> the costs <span class=\"_ _8\"></span>to date have been incurred via recharges <span class=\"_ _1\"></span>from other<span class=\"_ _8\"></span> parts of the Gr<span class=\"_ _1\"></span>oup or hav<span class=\"_ _8\"></span>e resulted from contractors.<span class=\"_ _264\"> </span>Cor<span class=\"_ _9\"></span>por<span class=\"_ _9\"></span>ate <table class=\"s w236 h17b\" id=\"_36162a78-14a0-4f20-bdd6-a42d8da25ef7\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x47c h2e y2528 ff3 fs19 fc2 sc0 ls2 ws2\">Corporate Segment<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x393 h2e y2529 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x394 h2e y252a ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x395 h2e y252b ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x396 h2e y252c ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x397 h2e y252d ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x3f2 h2e y252e ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x399 h2e y252f ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39a h2e y2530 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39b h2e y2531 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39c h2e y2532 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39d h2e y2533 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39e h2e y2534 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x39f h2e y2535 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x3a0 h2e y2536 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a1 h2e y2537 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x3a2 h2e y2538 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x3a3 h2e y2539 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a4 h2e y253a ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td></td><td class=\"t m0 x47d h2e y253b ff3 fs19 fc2 sc0 ls2 ws2\"> Exceptional </td><td></td><td></td><td class=\"t m0 x47e h2e y253c ff3 fs19 fc2 sc0 ls2 ws2\"> Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x47f h2e y253d ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a7 h2e y253e ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x392 h2e y253f ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td><td class=\"t m0 x396 h2e y2540 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a9 h2e y2541 ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x3aa h2e y2542 ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x3ab h2e y2543 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x480 h2e y2544 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000</td><td class=\"t m0 x392 h2e y2545 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000</td><td class=\"t m0 x481 h2e y2546 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000</td><td class=\"t m0 x482 h2e y2547 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000 </td><td class=\"t m0 x3af h2e y2548 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2549 w18f h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws61\">Accoya wood rev<span class=\"_ _1\"></span>enue<span class=\"_ _264\"> </span></div></td><td class=\"c n x483 y2549 w237 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b7 y2549 w191 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x484 y2549 w191 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x485 y2549 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x486 y2549 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x487 y2549 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y254a w196 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Licence revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b6 y254a w197 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b7 y254a w191 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x484 y254a w237 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x488 y254a w1c h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x489 y254a w1c h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x48a y254a w1c h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24da w19a h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x48b y24da w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x447 y24da w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x48c y24da w237 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x48d y24da w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x43f y24da w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x48e y24da w194 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2524 w238 h17c\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls129 ws15a\">T<span class=\"_ _8\"></span>otal Rev<span class=\"_ _1\"></span>enue<span class=\"_ _264\"> </span></div></td><td class=\"c n x48f y2524 w197 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bd y2524 w191 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x490 y2524 w1c h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x491 y2524 w1f h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x492 y2524 w194 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x493 y2524 w1c h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2525 w1a4 h170\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls2 ws2\">Co<span class=\"_ _9\"></span>st o<span class=\"_ _9\"></span>f sa<span class=\"_ _9\"></span>le<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td class=\"c n x494 y2525 w191 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x436 y2525 w191 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x495 y2525 w237 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x496 y2525 w194 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x497 y2525 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x498 y2525 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2526 w239 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls129 ws15a\">Gross result<span class=\"_ _264\"> </span></div></td><td class=\"c n x499 y2526 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49a y2526 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49b y2526 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49c y2526 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49d y2526 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49e y2526 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24dd w1ac h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x49f y24dd w23a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a0 y24dd w237 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a1 y24dd w23b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a2 y24dd w23c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a3 y24dd w23d h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1,4<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>3)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a4 y24dd w23e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y254b w23f h17c\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls2 ws2\">Lo<span class=\"_ _9\"></span>ss f<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>om o<span class=\"_ _9\"></span>pe<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>io<span class=\"_ _9\"></span>ns<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a5 y254b w240 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a6 y254b w197 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a7 y254b w241 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a8 y254b w242 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4a9 y254b w243 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>3)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4aa y254b w244 h177\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ea w23f h170\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls2 ws2\">Lo<span class=\"_ _9\"></span>ss f<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>om o<span class=\"_ _9\"></span>pe<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>io<span class=\"_ _9\"></span>ns<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ab y24ea w245 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ac y24ea w191 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ad y24ea w245 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ae y24ea w246 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4af y24ea w247 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>1,4<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>3)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b0 y24ea w248 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24eb w1bd h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b1 y24eb w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b2 y24eb w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b3 y24eb w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b4 y24eb w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b5 y24eb w249 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b6 y24eb w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w1c2 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 lscf wse9\">EB<span class=\"_ _9\"></span>ITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b7 y2443 w24a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b8 y2443 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4b9 y2443 w24b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ba y2443 w24c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4bb y2443 w24d h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(1,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>53)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4bc y2443 w24e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table>Corporate costs ar<span class=\"_ _1\"></span>e those costs not dir<span class=\"_ _8\"></span>ectly attributable to <span class=\"_ _8\"></span>Accoya, T<span class=\"_ _18\"></span>ricoya or R<span class=\"_ _1\"></span>esearch and Developmen<span class=\"_ _1\"></span>t activities. This includes management and the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _8\"></span>\u2019s corpora<span class=\"_ _1\"></span>te and general administra<span class=\"_ _1\"></span>tion costs including the head office in London. See note 5 f<span class=\"_ _8\"></span>or explanation of<span class=\"_ _1\"></span> Exceptional items. <span class=\"_ _8\"></span>The corporate segment has been adjusted in line with in<span class=\"_ _1\"></span>ternal reporting <span class=\"_ _1\"></span>with some operating costs being reclassified <span class=\"_ _8\"></span>to the Acco<span class=\"_ _8\"></span>ya segment. The prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ear has also been amended to reflect <span class=\"_ _1\"></span>the change in internal reporting. Aver<span class=\"_ _1\"></span>age headcount = 49 (2023: 33)<span class=\"_ _264\"> </span>Research and Development <table class=\"s w24f h17d\" id=\"_4753e5d9-372b-4a2b-98ee-97fa04a98be5\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x4bd h2e y254c ff3 fs19 fc2 sc0 ls2 ws2\">Research &amp; Development Segmen<span class=\"_ _1\"></span>t<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x393 h2e y254d ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x394 h2e y254e ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x395 h2e y254f ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x396 h2e y2550 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x397 h2e y2551 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x3f2 h2e y2552 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x399 h2e y2553 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39a h2e y2554 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39b h2e y2555 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39c h2e y2556 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39d h2e y2557 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x39e h2e y2558 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x39f h2e y2559 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a0 h2e y255a ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a1 h2e y255b ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x3a2 h2e y255c ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x3a3 h2e y255d ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a4 h2e y255e ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td></td><td class=\"t m0 x47d h2e y255f ff3 fs19 fc2 sc0 ls2 ws2\"> Exceptional </td><td></td><td></td><td class=\"t m0 x47e h2e y2560 ff3 fs19 fc2 sc0 ls2 ws2\"> Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x47f h2e y2561 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a7 h2e y2562 ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x392 h2e y2563 ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td><td class=\"t m0 x396 h2e y2564 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x3a9 h2e y2565 ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x3aa h2e y2566 ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x3ab h2e y2567 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x3ac h2e y2568 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x392 h2e y2569 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x3ad h2e y256a ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x3ae h2e y256b ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x3af h2e y256c ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2549 w18f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws61\">Accoya wood rev<span class=\"_ _1\"></span>enue<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b6 y2549 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4be y2549 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b8 y2549 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x488 y2549 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x486 y2549 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x487 y2549 w194 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y256d w196 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Licence revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b6 y256d w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3b7 y256d w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x484 y256d w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x485 y256d w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x486 y256d w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x487 y256d w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2523 w19a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x48b y2523 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x447 y2523 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4bf y2523 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x48d y2523 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x43f y2523 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c0 y2523 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y256e w19f h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>o<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>al Re<span class=\"_ _9\"></span>ve<span class=\"_ _9\"></span>nu<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c n x494 y256e w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bd y256e w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c1 y256e w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x491 y256e w1f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x492 y256e w1f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c2 y256e w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2525 w1a4 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">Co<span class=\"_ _9\"></span>st o<span class=\"_ _9\"></span>f sa<span class=\"_ _9\"></span>le<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td class=\"c n x494 y2525 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x436 y2525 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x495 y2525 w237 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x496 y2525 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c3 y2525 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x493 y2525 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2526 w239 h179\"><div class=\"t m0 x1af h27 y24e0 ff3 fs6 fc2 sc0 ls129 ws15a\">Gross result<span class=\"_ _264\"> </span></div></td><td class=\"c n x499 y2526 w194 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49a y2526 w191 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x49b y2526 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c4 y2526 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c5 y2526 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c6 y2526 w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y256f w1ac h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c7 y256f w250 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(1,490)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c8 y256f w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c9 y256f w250 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(1,490)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ca y256f w251 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>8)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4cb y256f w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4cc y256f w252 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12b ws104\">(1<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>58)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y254b w253 h179\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls74 ws72\">Loss from operations<span class=\"_ _264\"> </span></div></td><td class=\"c n x4cd y254b w254 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(1,490<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ce y254b w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4cf y254b w250 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(1,490)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d0 y254b w255 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12b ws104\">(<span class=\"_ _9\"></span>1,4<span class=\"_ _9\"></span>58)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d1 y254b w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d2 y254b w256 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12b ws104\">(1<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>58)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ea w23f h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">Lo<span class=\"_ _9\"></span>ss f<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>om o<span class=\"_ _9\"></span>pe<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>io<span class=\"_ _9\"></span>ns<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d3 y24ea w257 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(1,490)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3bd y24ea w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d4 y24ea w250 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(1,490)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d5 y24ea w258 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(1,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>58)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d6 y24ea w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d7 y24ea w259 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12b ws104\">(<span class=\"_ _9\"></span>1,4<span class=\"_ _9\"></span>58)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24eb w1bd h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d8 y24eb w25a h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls88 ws6d\">66<span class=\"_ _264\"> </span></div></td><td class=\"c n x4d9 y24eb w197 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4da y24eb w25b h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls88 ws6d\">66<span class=\"_ _264\"> </span></div></td><td class=\"c n x4db y24eb w25c h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls71 ws86\">67<span class=\"_ _264\"> </span></div></td><td class=\"c n x4dc y24eb w194 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4dd y24eb w25c h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls71 ws86\">67<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2570 w1c2 h179\"><div class=\"t m0 x1af h27 y24e0 ff3 fs6 fc2 sc0 lscf wse9\">EB<span class=\"_ _9\"></span>ITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x4de y2570 w25d h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,424)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4df y2570 w1c h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4e0 y2570 w25e h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls11b ws15c\">(1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>424)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4e1 y2570 w25f h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>1)<span class=\"_ _264\"> </span></div></td><td class=\"c n x4e2 y2570 w1c h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4e3 y2570 w260 h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls12 ws17\">(1,39<span class=\"_ _9\"></span>1)<span class=\"_ _264\"> </span></div></td></tr></table>Research and Dev<span class=\"_ _1\"></span>elopment costs are <span class=\"_ _8\"></span>those associated with the <span class=\"_ _8\"></span>Accoya and T<span class=\"_ _18\"></span>ricoya processes. Costs ex<span class=\"_ _8\"></span>clude those which have been capitalised in accordance <span class=\"_ _8\"></span>with IFRS (<span class=\"_ _1\"></span>see note 15). Aver<span class=\"_ _1\"></span>age headcount = 15 (2023: 13)<span class=\"_ _264\"> </span>To<span class=\"_ _2\"></span>t<span class=\"_ _17\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _264\"> </span><table class=\"s w261 h17e\" id=\"_87ede292-373d-4e8c-934d-07157e7813d0\"><tr><td></td><td></td><td></td><td class=\"t m0 x4e4 h2e y2571 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x41b h2e y2572 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41c h2e y2573 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41d h2e y2574 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41e h2e y2575 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41f h2e y2576 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x4e5 h2e y2577 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td></tr><tr><td></td><td class=\"t m0 x421 h2e y2578 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x422 h2e y2579 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x423 h2e y257a ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x424 h2e y257b ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x425 h2e y257c ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x426 h2e y257d ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x427 h2e y257e ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x428 h2e y257f ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x429 h2e y2580 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x42a h2e y2581 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x40a h2e y2582 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x40b h2e y2583 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td></td><td class=\"t m0 x42b h2e y2584 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td><td></td><td class=\"t m0 x4e6 h2e y2585 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x41b h2e y2586 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x42e h2e y2587 ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x41a h2e y2588 ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td><td class=\"t m0 x41e h2e y2589 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></td><td class=\"t m0 x4e7 h2e y258a ff3 fs19 fc2 sc0 ls2 ws2\">items </td><td class=\"t m0 x430 h2e y258b ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x431 h2e y258c ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x4e8 h2e y258d ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x433 h2e y258e ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x4e9 h2e y258f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x40c h2e y2590 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x40d h2e y2591 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2592 w262 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya<span class=\"_ _1\"></span>/T<span class=\"_ _4\"></span>ricoya revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ea y2592 w263 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsfe ws2d\">127<span class=\"_ _8\"></span>,273<span class=\"_ _264\"> </span></div></td><td class=\"c n x4eb y2592 w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ec y2592 w264 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsfe ws2d\">127<span class=\"_ _4\"></span>,<span class=\"_ _9\"></span>273<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ed y2592 w265 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls71 ws86\">14<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>67<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ee y2592 w197 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ef y2592 w266 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls71 ws86\">1<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>67<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2593 w1fd h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Licence revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f0 y2593 w267 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls109 ws133\">77<span class=\"_ _264\"> </span></div></td><td class=\"c n x43c y2593 w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f1 y2593 w1ff h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">7<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f2 y2593 w268 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">329<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f3 y2593 w1f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f4 y2593 w269 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">329<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2594 w202 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f5 y2594 w26a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">8<span class=\"_ _9\"></span>,820<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f6 y2594 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f7 y2594 w26b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">8,820<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f8 y2594 w26c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls81 ws97\">16<span class=\"_ _9\"></span>,82<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x486 y2594 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4f9 y2594 w26d h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls81 ws97\">16,<span class=\"_ _9\"></span>822<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2595 w207 h170\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>o<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>al Re<span class=\"_ _9\"></span>ve<span class=\"_ _9\"></span>nu<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c n x4fa y2595 w26e h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsf9 wsf7\">13<span class=\"_ _9\"></span>6,170<span class=\"_ _264\"> </span></div></td><td class=\"c n x231 y2595 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4fb y2595 w26f h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsf9 wsf7\">13<span class=\"_ _9\"></span>6,170<span class=\"_ _264\"> </span></div></td><td class=\"c n x4fc y2595 w270 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls78 ws8c\">162,0<span class=\"_ _9\"></span>18<span class=\"_ _264\"> </span></div></td><td class=\"c n x4fd y2595 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4fe y2595 w271 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls78 ws8c\">162,018<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2596 w20c h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">Co<span class=\"_ _9\"></span>st o<span class=\"_ _9\"></span>f sa<span class=\"_ _9\"></span>le<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td class=\"c n x4ff y2596 w272 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(9<span class=\"_ _9\"></span>5,<span class=\"_ _9\"></span>28<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x500 y2596 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x501 y2596 w273 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>95,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>87<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x502 y2596 w274 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(106<span class=\"_ _9\"></span>,852)<span class=\"_ _264\"> </span></div></td><td class=\"c n x503 y2596 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x504 y2596 w275 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(106,852)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2597 w211 h170\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls3a ws40\">Gross<span class=\"_ _1\"></span> profit<span class=\"_ _264\"> </span></div></td><td class=\"c n x505 y2597 w276 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls74 ws72\">40,883<span class=\"_ _264\"> </span></div></td><td class=\"c n x506 y2597 w1c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x507 y2597 w276 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls74 ws72\">40,883<span class=\"_ _264\"> </span></div></td><td class=\"c n x508 y2597 w277 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls83 ws99\">55,1<span class=\"_ _8\"></span>66<span class=\"_ _264\"> </span></div></td><td class=\"c n x509 y2597 w249 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x50a y2597 w278 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls83 ws99\">55,166<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2598 w216 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x50b y2598 w279 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x50c y2598 w27a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">(8,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td><td class=\"c n x50d y2598 w27b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsfe ws2d\">(50,127)<span class=\"_ _264\"> </span></div></td><td class=\"c n x50e y2598 w27c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x50f y2598 w27d h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>7,<span class=\"_ _2\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x510 y2598 w27e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>7,<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2599 w27f h170\"><div class=\"t m0 x1af h27 y24d8 ff3 fs6 fc2 sc0 ls74 ws72\">Profit/<span class=\"_ _8\"></span> (loss)<span class=\"_ _1\"></span> from operations<span class=\"_ _264\"> </span></div></td><td class=\"c n x511 y2599 w280 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls12a ws15b\">(1<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x512 y2599 w281 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 lsce wse8\">(8,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td><td class=\"c n x513 y2599 w282 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>9<span class=\"_ _1\"></span>,24<span class=\"_ _2\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x514 y2599 w283 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>5,<span class=\"_ _9\"></span>28<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x515 y2599 w284 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x516 y2599 w285 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls87 ws9b\">(<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>,16<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y259a w286 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Finance income<span class=\"_ _264\"> </span></div></td><td class=\"c n x517 y259a w287 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls80 ws76\">138<span class=\"_ _264\"> </span></div></td><td class=\"c n x518 y259a w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x519 y259a w288 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls80 ws76\">138<span class=\"_ _264\"> </span></div></td><td class=\"c n x51a y259a w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x51b y259a w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x51c y259a w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ea w289 h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">Finance expense<span class=\"_ _264\"> </span></div></td><td class=\"c n x51d y24ea w28a h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x51e y24ea w28b h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">53<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x51f y24ea w28c h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2d ws34\">(3,888)<span class=\"_ _264\"> </span></div></td><td class=\"c n x520 y24ea w28d h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>3,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>24)<span class=\"_ _264\"> </span></div></td><td class=\"c n x521 y24ea w28e h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x522 y24ea w28f h16f\"><div class=\"t m0 x1af h27 y24d8 ff2 fs6 fc2 sc0 ls87 ws9b\">6<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>26<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24eb w290 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Investment in joint <span class=\"_ _8\"></span>venture<span class=\"_ _264\"> </span></div></td><td class=\"c n x523 y24eb w291 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x524 y24eb w191 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x4c9 y24eb w292 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x525 y24eb w293 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls129 ws15a\">(1,036<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x526 y24eb w1f h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x527 y24eb w294 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls129 ws15a\">(1,036<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w295 h170\"><div class=\"t m0 x1af h27 y24d6 ff3 fs6 fc2 sc0 ls2 ws2\">Pr<span class=\"_ _9\"></span>ofi<span class=\"_ _9\"></span>t/<span class=\"_ _1\"></span>(Lo<span class=\"_ _9\"></span>ss) be<span class=\"_ _9\"></span>fo<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>e t<span class=\"_ _9\"></span>ax<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>io<span class=\"_ _9\"></span>n<span class=\"_ _264\"> </span></div></td><td class=\"c n x528 y2443 w296 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _9\"></span>9,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x529 y2443 w297 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x52a y2443 w298 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x52b y2443 w299 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">11,028<span class=\"_ _264\"> </span></div></td><td class=\"c n x52c y2443 w29a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lse4 ws11\">(78,103)<span class=\"_ _264\"> </span></div></td><td class=\"c n x52d y2443 w29b h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">(<span class=\"_ _1\"></span>67<span class=\"_ _8\"></span>,075)<span class=\"_ _264\"> </span></div></td></tr></table>See note 5 f<span class=\"_ _1\"></span>or de<span class=\"_ _1\"></span>tails of<span class=\"_ _1\"></span> Exceptional items. Reconciliation o<span class=\"_ _1\"></span>f Underlying<span class=\"_ _1\"></span> EBIT and<span class=\"_ _1\"></span> EBITD<span class=\"_ _8\"></span>A<span class=\"_ _264\"> </span><table class=\"s w29c h17f\" id=\"_3108bc00-932c-41bd-a912-e180acd29928\"><tr><td></td><td class=\"t m0 x41b h2e y259b ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41c h2e y259b ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41d h2e y259c ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41e h2e y259d ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x41f h2e y259d ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td><td class=\"t m0 x4e5 h2e y259e ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended  </td></tr><tr><td></td><td class=\"t m0 x421 h2e y259f ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x422 h2e y259f ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x423 h2e y25a0 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x424 h2e y25a1 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x425 h2e y25a1 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x426 h2e y25a2 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x427 h2e y25a3 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x428 h2e y25a3 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x429 h2e y25a4 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x42a h2e y25a5 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x40a h2e y25a5 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x40b h2e y25a6 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td></td><td class=\"t m0 x42b h2e y25a7 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td><td></td><td class=\"t m0 x4e6 h2e y25a8 ff3 fs19 fc2 sc0 ls2 ws2\">Exceptional </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x42e h2e y25a9 ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x41a h2e y25aa ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td><td></td><td class=\"t m0 x4e7 h2e y25ab ff3 fs19 fc2 sc0 ls2 ws2\">items<span class=\"_ _264\"> </span></td><td class=\"t m0 x430 h2e y25ac ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x431 h2e y25ad ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x432 h2e y25ae ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000 </td><td class=\"t m0 x433 h2e y25af ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x4e9 h2e y25af ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x40c h2e y25b0 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x40d h2e y25b1 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24fd w29d h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">Profit / (loss<span class=\"_ _8\"></span>) from operations / EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x52e y24fd w280 h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls12a ws15b\">(1<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x52f y24fd w29e h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 lsce wse8\">(8,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td><td class=\"c n x530 y24fd w282 h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>9<span class=\"_ _1\"></span>,24<span class=\"_ _2\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x531 y24fd w29f h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls12 ws17\">15<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>288<span class=\"_ _264\"> </span></div></td><td class=\"c n x532 y24fd w284 h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x533 y24fd w2a0 h16f\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls87 ws9b\">(<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ea w22a h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x534 y24ea w2a1 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _0\"></span>5<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x535 y24ea w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x536 y24ea w2a2 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x537 y24ea w2a3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls129 ws15a\">8,292<span class=\"_ _264\"> </span></div></td><td class=\"c n x538 y24ea w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x539 y24ea w2a3 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls129 ws15a\">8,292<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24f4 w22e h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment<span class=\"_ _264\"> </span></div></td><td class=\"c n x470 y24f4 w1c h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x53a y24f4 w2a4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _4\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x53b y24f4 w2a5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x53c y24f4 w197 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x53d y24f4 w234 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x53e y24f4 w230 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w2a6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x53f y2443 w2a7 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2d ws34\">8,535<span class=\"_ _264\"> </span></div></td><td class=\"c n x540 y2443 w2a8 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>1,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>00)<span class=\"_ _264\"> </span></div></td><td class=\"c n x541 y2443 w2a9 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x542 y2443 w2aa h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">23<span class=\"_ _9\"></span>,58<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x543 y2443 w243 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>53<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x544 y2443 w2ab h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls87 ws9b\">2<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr></table>Reconciliation o<span class=\"_ _1\"></span>f Adjusted EBIT<span class=\"_ _1\"></span> and EBIT<span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>A<span class=\"_ _264\"> </span><table class=\"s w2ac h180\" id=\"_f3f9810d-b07f-4a8b-a872-6e9026d24171\"><tr><td></td><td class=\"t m0 x41f h2e y25b2 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x4e5 h2e y25b3 ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x425 h2e y25b4 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x426 h2e y25b5 ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x40a h2e y25b6 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x40b h2e y25b7 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td class=\"t m0 x40c h2e y25b8 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x40d h2e y25b9 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24fe w2ad h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Profit / (loss<span class=\"_ _8\"></span>) from operations / Underlying EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x545 y24fe w280 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12a ws15b\">(1<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x546 y24fe w2ae h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls12 ws17\">15,<span class=\"_ _9\"></span>288<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24f4 w2af h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya USA<span class=\"_ _8\"></span> EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f5 y24f4 w1cc h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">(3,993)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f6 y24f4 w2b0 h17a\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsf9 wsf7\">(911)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w2b1 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">Adjusted EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x547 y2443 w2b2 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">(5,<span class=\"_ _9\"></span>037<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x548 y2443 w2b3 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls80 ws76\">14,37<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w1d1 h180\" id=\"_62f1480b-02b3-402a-95cb-fe14002b3e48\"><tr><td></td><td class=\"t m0 x41f h2e y25ba ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td><td class=\"t m0 x4e5 h2e y25bb ff3 fs19 fc2 sc0 ls2 ws2\">Y<span class=\"_ _8\"></span>ear ended </td></tr><tr><td></td><td class=\"t m0 x425 h2e y25bc ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td><td class=\"t m0 x426 h2e y25bd ff3 fs19 fc2 sc0 ls2 ws2\">31 March </td></tr><tr><td></td><td class=\"t m0 x40a h2e y25be ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x40b h2e y25bf ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td class=\"t m0 x40c h2e y25c0 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x40d h2e y25c1 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24fe w2b4 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Underlying EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x549 y24fe w2b5 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">8,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>35<span class=\"_ _264\"> </span></div></td><td class=\"c n x54a y24fe w2b6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls78 ws8c\">23<span class=\"_ _9\"></span>,58<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24f4 w2b7 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya USA<span class=\"_ _8\"></span> EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fb y24f4 w1d6 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 ls2 ws2\">(3<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>24)<span class=\"_ _264\"> </span></div></td><td class=\"c n x3fc y24f4 w1d7 h16f\"><div class=\"t m0 x1af h27 y24d6 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _2\"></span>700)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w2b8 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">Adjusted EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x54b y2443 w2b9 h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls2 ws2\">4,811<span class=\"_ _264\"> </span></div></td><td class=\"c n x54c y2443 w2ba h171\"><div class=\"t m0 x1af h27 y24e0 ff2 fs6 fc2 sc0 ls7a ws8e\">22,880<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w2bb h181\" id=\"_8cb15880-ba37-462f-86df-d8c70db48261\"><tr><td></td><td class=\"t m0 x1a0 h2e y25c2 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y25c2 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h27 y25c3 ff2 fs6 fc2 sc0 ls2 ws2\">Analysis of<span class=\"_ _1\"></span> Revenue b<span class=\"_ _1\"></span>y geographical ar<span class=\"_ _1\"></span>ea of cus<span class=\"_ _1\"></span>tomers: </td><td class=\"t m0 x2a8 h2e y25c4 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y25c4 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y25c5 w2bc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">UK and Ireland<span class=\"_ _264\"> </span></div></td><td class=\"c n x54e y25c5 w2bd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">46,<span class=\"_ _1\"></span>903<span class=\"_ _264\"> </span></div></td><td class=\"c n x54f y25c5 w2be h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">55,395<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w2bf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Rest of<span class=\"_ _1\"></span> Europe<span class=\"_ _264\"> </span></div></td><td class=\"c n x550 y2467 w2c0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">47,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>6<span class=\"_ _0\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x551 y2467 w2c1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls88 ws6d\">63,635<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w2c2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Americas<span class=\"_ _264\"> </span></div></td><td class=\"c n x552 y2441 w4f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">28,878<span class=\"_ _264\"> </span></div></td><td class=\"c n x553 y2441 w2c3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">2<span class=\"_ _0\"></span>9,<span class=\"_ _9\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w2c4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws71\">Rest of W<span class=\"_ _1\"></span>orld<span class=\"_ _264\"> </span></div></td><td class=\"c n x554 y2442 w2c5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">13,025<span class=\"_ _264\"> </span></div></td><td class=\"c n x555 y2442 w2c6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7b ws8f\">13,210<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x556 y2443 w2c7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">136<span class=\"_ _9\"></span>,170<span class=\"_ _264\"> </span></div></td><td class=\"c n x557 y2443 w30 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">162,018<span class=\"_ _264\"> </span></div></td></tr></table>Revenue gener<span class=\"_ _1\"></span>ated fr<span class=\"_ _1\"></span>om two cus<span class=\"_ _1\"></span>tomers exceeded 10% of<span class=\"_ _8\"></span> Group revenue o<span class=\"_ _1\"></span>f 2024<span class=\"_ _8\"></span>. These tw<span class=\"_ _1\"></span>o customers represen<span class=\"_ _1\"></span>ted 36% (\u20ac16,717<span class=\"_ _4\"></span>,000<span class=\"_ _1\"></span>) &amp; 33% (\u20ac15,46<span class=\"_ _8\"></span>1,000) of<span class=\"_ _8\"></span> the revenue <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>the United Kingdom and Ireland, rela<span class=\"_ _1\"></span>ting to <span class=\"_ _8\"></span>Accoya revenue. R<span class=\"_ _1\"></span>evenue gener<span class=\"_ _1\"></span>ated fr<span class=\"_ _1\"></span>om two cus<span class=\"_ _1\"></span>tomers exceeded 10% of<span class=\"_ _8\"></span> Group revenue of<span class=\"_ _8\"></span> 2023. This included 35% (\u20ac19<span class=\"_ _4\"></span>,230,000<span class=\"_ _1\"></span>) &amp; 33% (\u20ac18,547<span class=\"_ _4\"></span>,000) of<span class=\"_ _8\"></span> the revenue <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>the United Kingdom and Ireland, relating <span class=\"_ _8\"></span>to Accoya r<span class=\"_ _8\"></span>evenue.<span class=\"_ _264\"> </span>Asset<span class=\"_ _9\"></span>s and liabilities on<span class=\"_ _1\"></span> a segmental basis:<span class=\"_ _264\"> </span><table class=\"s w2c8 h182\" id=\"_e526b606-5049-4e21-b7f0-5388870de317\"><tr><td></td><td class=\"t m0 x558 h2e y25c6 ff3 fs19 fc2 sc0 ls2 ws2\">Accoya </td><td class=\"t m0 x559 h2e y25c7 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>ricoya </td><td class=\"t m0 x55a h2e y25c8 ff3 fs19 fc2 sc0 ls2 ws2\">Corporate </td><td class=\"t m0 x55b h2e y25c9 ff3 fs19 fc2 sc0 ls2 ws2\">R&amp;D </td><td class=\"t m0 x19d h2e y25ca ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL </td><td class=\"t m0 x55c h2e y25cb ff3 fs19 fc2 sc0 ls2 ws2\">Accoya </td><td class=\"t m0 x55d h2e y25cc ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>ricoya<span class=\"_ _264\"> </span></td><td class=\"t m0 x55e h2e y25cd ff3 fs19 fc2 sc0 ls2 ws2\">Corporate </td><td class=\"t m0 x55f h2e y25ce ff3 fs19 fc2 sc0 ls2 ws2\">R&amp;D </td><td class=\"t m0 x560 h2e y25cf ff3 fs19 fc2 sc0 ls144 ws174\">TOT<span class=\"_ _1\"></span>AL<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x561 h2e y25d0 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x562 h2e y25d1 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x563 h2e y25d2 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x564 h2e y25d3 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x565 h2e y25d4 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x566 h2e y25d5 ff3 fs19 fc2 sc0 ls2 ws2\">2023</td><td class=\"t m0 x1ac h2e y25d6 ff3 fs19 fc2 sc0 ls2 ws2\"> 2023 </td><td class=\"t m0 x567 h2e y25d7 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x568 h2e y25d8 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td><td class=\"t m0 x54d h2e y25d9 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x569 h2e y25da ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x56a h2e y25db ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x56b h2e y25dc ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x2b2 h2e y25dd ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x19d h2e y25de ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000 </td><td class=\"t m0 x56c h2e y25df ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x56d h2e y25e0 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000 </td><td class=\"t m0 x56e h2e y25e1 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x56f h2e y25e2 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x560 h2e y25e3 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y25e4 w2c9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Non-current assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x570 y25e4 w2ca h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">118<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x571 y25e4 w2cb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">1<span class=\"_ _9\"></span>9,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x572 y25e4 w2cc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">1,016<span class=\"_ _264\"> </span></div></td><td class=\"c n x573 y25e4 w2cd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls125 ws156\">96<span class=\"_ _264\"> </span></div></td><td class=\"c n x237 y25e4 w2ce h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">13<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>,94<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x574 y25e4 w2cf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">123,<span class=\"_ _9\"></span>705<span class=\"_ _264\"> </span></div></td><td class=\"c n x575 y25e4 w8e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _9\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x576 y25e4 w2d0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">5<span class=\"_ _9\"></span>31<span class=\"_ _264\"> </span></div></td><td class=\"c n x577 y25e4 w2d1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">162<span class=\"_ _264\"> </span></div></td><td class=\"c n x578 y25e4 w2d2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">151,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y25e5 w2d3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Current assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x579 y25e5 w2d4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>3,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>52<span class=\"_ _264\"> </span></div></td><td class=\"c n x57a y25e5 w2d5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">3,1<span class=\"_ _9\"></span>62<span class=\"_ _264\"> </span></div></td><td class=\"c n x57b y25e5 w2d6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">18<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>11<span class=\"_ _264\"> </span></div></td><td class=\"c n x57c y25e5 w2d7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">5,607<span class=\"_ _264\"> </span></div></td><td class=\"c n x57d y25e5 w2d8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">71<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>32<span class=\"_ _264\"> </span></div></td><td class=\"c n x57e y25e5 w2d9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">52<span class=\"_ _9\"></span>,69<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x57f y25e5 w2da h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7a ws8e\">3,872<span class=\"_ _264\"> </span></div></td><td class=\"c n x580 y25e5 w2db h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">13,630<span class=\"_ _264\"> </span></div></td><td class=\"c n x581 y25e5 w2dc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7a ws8e\">4,872<span class=\"_ _264\"> </span></div></td><td class=\"c n x582 y25e5 w2c0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">75<span class=\"_ _9\"></span>,073<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y25e6 w2dd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Current liabilities<span class=\"_ _264\"> </span></div></td><td class=\"c n x583 y25e6 w2de h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(10<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>4<span class=\"_ _2\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x584 y25e6 w120 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(11<span class=\"_ _9\"></span>,705<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x585 y25e6 w2df h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x586 y25e6 w2e0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls13a ws169\">(5<span class=\"_ _2\"></span>6)<span class=\"_ _264\"> </span></div></td><td class=\"c n x587 y25e6 w2e1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls13a ws169\">(<span class=\"_ _9\"></span>26<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td><td class=\"c n x588 y25e6 w2e2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">(<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>3,<span class=\"_ _9\"></span>413<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x589 y25e6 w1f2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x58a y25e6 w2e3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">(14,833)<span class=\"_ _264\"> </span></div></td><td class=\"c n x58b y25e6 w2e4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls13a ws169\">(5<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td><td class=\"c n x58c y25e6 w2e3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h27 y25e7 ff2 fs6 fc2 sc0 ls2 ws2\">Net current assets<span class=\"_ _8\"></span>/<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y25e8 w2e5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(liabilities<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x58d y25e8 w2e6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x58e y25e8 w2e7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(8,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>3)<span class=\"_ _264\"> </span></div></td><td class=\"c n x58f y25e8 w2e8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">1<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>610<span class=\"_ _264\"> </span></div></td><td class=\"c n x590 y25e8 w2e9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">5<span class=\"_ _9\"></span>,5<span class=\"_ _9\"></span>51<span class=\"_ _264\"> </span></div></td><td class=\"c n x591 y25e8 wc7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>4,<span class=\"_ _9\"></span>826<span class=\"_ _264\"> </span></div></td><td class=\"c n x592 y25e8 w2ea h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">29<span class=\"_ _4\"></span>,<span class=\"_ _9\"></span>286<span class=\"_ _264\"> </span></div></td><td class=\"c n x593 y25e8 w2eb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(2<span class=\"_ _9\"></span>84)<span class=\"_ _264\"> </span></div></td><td class=\"c n x594 y25e8 w2ec h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>1,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>03)<span class=\"_ _264\"> </span></div></td><td class=\"c n x595 y25e8 w2ed h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,8<span class=\"_ _9\"></span>16<span class=\"_ _264\"> </span></div></td><td class=\"c n x596 y25e8 w2ee h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">32<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>61<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h27 y25e9 ff2 fs6 fc2 sc0 ls2 ws2\">Non-current </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y25ea w2ef h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">liabilities<span class=\"_ _264\"> </span></div></td><td class=\"c n x597 y25ea w2f0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">(<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x598 y25ea w2f1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7a ws8e\">(7<span class=\"_ _8\"></span>,803)<span class=\"_ _264\"> </span></div></td><td class=\"c n x599 y25ea w2f2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">(55,1<span class=\"_ _8\"></span>37<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x59a y25ea w2f3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>35<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x59b y25ea w2f4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x59c y25ea w2f5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>2,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x59d y25ea w2f6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">(8<span class=\"_ _9\"></span>,6<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>5)<span class=\"_ _264\"> </span></div></td><td class=\"c n x59e y25ea w2f7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(50,<span class=\"_ _9\"></span>289)<span class=\"_ _264\"> </span></div></td><td class=\"c n x59f y25ea w2f8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(59)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a0 y25ea w2f9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h27 y25eb ff2 fs6 fc2 sc0 ls2 ws2\">Net assets<span class=\"_ _1\"></span>/<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2443 w2e5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(liabilities<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a1 y2443 w120 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">1<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>9,<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a2 y2443 w2fa h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>51<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a3 y2443 w2fb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(39<span class=\"_ _8\"></span>,<span class=\"_ _9\"></span>511<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a4 y2443 w2fc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">5<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>61<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a5 y2443 wd8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">118,815<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a6 y2443 w2fd h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">150,44<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a7 y2443 w2fe h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">18,098<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a8 y2443 w2ff h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">(<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>61<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5a9 y2443 w300 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">4<span class=\"_ _9\"></span>,9<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x5aa y2443 w11e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">122<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>502<span class=\"_ _264\"> </span></div></td></tr></table>The Investment accoun<span class=\"_ _1\"></span>ted for<span class=\"_ _8\"></span> using the equity method (in<span class=\"_ _1\"></span>vestment into <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span>) is included in the <span class=\"_ _1\"></span>Accoya segment. See note 28.<span class=\"_ _264\"> </span>Analysis of<span class=\"_ _8\"></span> non-current assets (Other<span class=\"_ _8\"></span> than financial assets and def<span class=\"_ _1\"></span>erred <span class=\"_ _1\"></span>tax<span class=\"_ _8\"></span>):<span class=\"_ _264\"> </span><table class=\"s w301 h183\" id=\"_229af7de-8c43-45e7-96d1-7b0d37faaed3\"><tr><td></td><td class=\"t m0 x1a0 h2e y25ec ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y25ec ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y25ed ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y25ed ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2467 w302 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">UK<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ab y2467 w303 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">23<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ac y2467 w304 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">30,4<span class=\"_ _9\"></span>85<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w305 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other countries<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ad y2441 w306 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">111,<span class=\"_ _9\"></span>583<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ae y2441 w307 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">116,<span class=\"_ _9\"></span>72<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w308 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Unallocated \u2013 Goodwill<span class=\"_ _264\"> </span></div></td><td class=\"c n x5af y2442 w309 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b0 y2442 w30a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">4,23<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x5b1 y2443 wa4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">13<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>,94<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b2 y2443 w30b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">151<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr></table>The segmental assets in the curr<span class=\"_ _8\"></span>ent year <span class=\"_ _8\"></span>were predominantly<span class=\"_ _1\"></span> held in the UK, US<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> and mainland Europe (<span class=\"_ _8\"></span>prior <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> UK, USA<span class=\"_ _8\"></span> and mainland Europe<span class=\"_ _8\"></span>). Additions to pr<span class=\"_ _1\"></span>operty<span class=\"_ _8\"></span>, plant, equipment and intangible assets in <span class=\"_ _1\"></span>the current <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> were pr<span class=\"_ _1\"></span>edominantly incurr<span class=\"_ _1\"></span>ed in the UK and mainland Eur<span class=\"_ _1\"></span>ope (Prior <span class=\"_ _8\"></span>Y<span class=\"_ _8\"></span>ear UK and mainland Europe<span class=\"_ _4\"></span>). The increase in Investment accoun<span class=\"_ _1\"></span>ted for<span class=\"_ _8\"></span> using the equity method (in<span class=\"_ _1\"></span>vestment into <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span>) incurred in USA. <span class=\"_ _1\"></span>There are no significant intersegment re<span class=\"_ _1\"></span>venues.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-546": {
   "value": "4.  O<span class=\"_ _9\"></span>th<span class=\"_ _9\"></span>er op<span class=\"_ _9\"></span>er<span class=\"_ _9\"></span>ating c<span class=\"_ _9\"></span>ost<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span>Other oper<span class=\"_ _1\"></span>ating costs consist of<span class=\"_ _8\"></span> the operating costs, other<span class=\"_ _8\"></span> than the cost of<span class=\"_ _8\"></span> sales, associated with the opera<span class=\"_ _1\"></span>tion of<span class=\"_ _1\"></span> the plant in <span class=\"_ _1\"></span>Arnhem, Barry<span class=\"_ _8\"></span>, the offices in Dallas and London and certain pr<span class=\"_ _1\"></span>e-operating costs associated <span class=\"_ _8\"></span>with the plant in Hull:<span class=\"_ _264\"> </span><table class=\"s w30c h184\" id=\"_2885c707-81b1-44de-99ca-e135fef7f8bc\"><tr><td></td><td class=\"t m0 x247 h2e y25ee ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y25ee ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y25ef ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y25ef ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24af w30d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Sales and marketing<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b3 y24af w30e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">6,<span class=\"_ _9\"></span>04<span class=\"_ _2\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b4 y24af w30f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">5<span class=\"_ _9\"></span>,2<span class=\"_ _9\"></span>19<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b0 w310 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research and developmen<span class=\"_ _1\"></span>t<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b5 y24b0 w311 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,490<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b6 y24b0 w312 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,4<span class=\"_ _9\"></span>58<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b1 w39 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b7 y24b1 w313 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">11,73<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b8 y24b1 w314 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">1<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>675<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w315 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Administration costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b9 y2465 w316 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">13,<span class=\"_ _9\"></span>08<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ba y2465 w317 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">14,<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w318 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Exceptional Items<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bb y2466 w319 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bc y2466 w31a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,4<span class=\"_ _9\"></span>53<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w31b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts excluding depreciation and amortisa<span class=\"_ _1\"></span>tion<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bd y24b2 w31c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">33<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>48<span class=\"_ _264\"> </span></div></td><td class=\"c n x5be y24b2 wcb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">33,03<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w31d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bf y24b3 w31e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c0 y24b3 w31f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">8,292<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w320 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment loss \u2013 exceptional item<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c1 y24b4 w321 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c2 y24b4 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w322 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal other operating costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c3 y2443 w323 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">50,<span class=\"_ _8\"></span>127<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c4 y2443 w324 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>7,<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>1<span class=\"_ _264\"> </span></div></td></tr></table>Administrative cos<span class=\"_ _1\"></span>ts include costs associated <span class=\"_ _1\"></span>with Business Development and L<span class=\"_ _1\"></span>egal departments, Intellectual Property<span class=\"_ _8\"></span> as well as Human R<span class=\"_ _1\"></span>esources, IT<span class=\"_ _4\"></span>, Finance, Management and General Office and includes the costs of<span class=\"_ _8\"></span> the Group<span class=\"_ _8\"></span>\u2019s head office costs in London and <span class=\"_ _8\"></span>the US Office in Dallas. Other operating costs are <span class=\"_ _8\"></span>those costs directly attributable <span class=\"_ _1\"></span>to Accoya. <span class=\"_ _8\"></span>This includes staff costs <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the <span class=\"_ _8\"></span>Arnhem and Barry sites and support functions not cap<span class=\"_ _1\"></span>tured in Corpora<span class=\"_ _1\"></span>te, Sales and Marketing or<span class=\"_ _8\"></span> general administrative costs <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the <span class=\"_ _8\"></span>Arnhem and Barry sites. During the period, \u20ac384<span class=\"_ _8\"></span>,000 (2023: \u20ac437<span class=\"_ _8\"></span>,000<span class=\"_ _8\"></span>) of internal developmen<span class=\"_ _1\"></span>t &amp; patent related cos<span class=\"_ _1\"></span>ts wer<span class=\"_ _8\"></span>e capitalised and included in intangible fix<span class=\"_ _1\"></span>ed assets. No internal costs hav<span class=\"_ _1\"></span>e been capitalised in relation <span class=\"_ _1\"></span>to strategic capex pr<span class=\"_ _8\"></span>ojects in the current <span class=\"_ _1\"></span>year<span class=\"_ _4\"></span>. In the prior <span class=\"_ _8\"></span>year<span class=\"_ _8\"></span>, \u20ac171,000 of<span class=\"_ _8\"></span> internal costs wer<span class=\"_ _1\"></span>e capitalised in relation <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>Arnhem<span class=\"_ _1\"></span>\u2019s <span class=\"_ _8\"></span>Accoya plant expansion project and \u20ac566,<span class=\"_ _8\"></span>000 of internal costs <span class=\"_ _1\"></span>were capitalised in r<span class=\"_ _1\"></span>elation to our<span class=\"_ _8\"></span> plant build in Hull, UK. Both were included within tangible fixed assets.<span class=\"_ _264\"> </span>Refer<span class=\"_ _8\"></span> to Note 5 f<span class=\"_ _1\"></span>or description o<span class=\"_ _1\"></span>f e<span class=\"_ _1\"></span>xceptional costs. <span class=\"_ _8\"></span>The impairment loss is in relation to <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya assets, ref<span class=\"_ _1\"></span>er <span class=\"_ _8\"></span>to note 5 8.  Operating<span class=\"_ _1\"></span> profit<span class=\"_ _264\"> </span><table class=\"s w366 h18a\" id=\"_0bae989f-e7f7-4dad-9d1d-ad2703c5679e\"><tr><td></td><td class=\"t m0 x247 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h27 y260a ff2 fs6 fc2 sc0 ls2 ws2\">This has been arrived at after<span class=\"_ _1\"></span> charging<span class=\"_ _1\"></span>/(<span class=\"_ _8\"></span>crediting<span class=\"_ _8\"></span>):<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y245e w367 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Staff costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x608 y245e w368 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">24,403<span class=\"_ _264\"> </span></div></td><td class=\"c n x609 y245e w369 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">23<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>96<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f w13b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation of<span class=\"_ _8\"></span> property, plant and equipmen<span class=\"_ _1\"></span>t, and right of<span class=\"_ _1\"></span> use assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60a y245f w13c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">8,<span class=\"_ _9\"></span>751<span class=\"_ _264\"> </span></div></td><td class=\"c n x60b y245f w13d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w36a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment<span class=\"_ _264\"> </span></div></td><td class=\"c n x60c y2460 w13f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c2 y2460 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ae w138 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amortisation of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60d y24ae w139 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">828<span class=\"_ _264\"> </span></div></td><td class=\"c n x60e y24ae w13a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">780<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w36b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Operating lease rentals<span class=\"_ _264\"> </span></div></td><td class=\"c n x60f y2462 w36c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">40<span class=\"_ _264\"> </span></div></td><td class=\"c n x610 y2462 w36d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls109 ws133\">77<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w36e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change losses / (<span class=\"_ _8\"></span>gains<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x611 y2463 w36f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x293 y2463 w370 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w371 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research &amp; Developmen<span class=\"_ _1\"></span>t (<span class=\"_ _8\"></span>excluding staff<span class=\"_ _1\"></span> costs<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x612 y2464 w372 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">70<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x613 y2464 w373 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">4<span class=\"_ _9\"></span>69<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w374 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or the audit of<span class=\"_ _1\"></span> the Group<span class=\"_ _8\"></span>\u2019s annual <span class=\"_ _1\"></span>financial statements<span class=\"_ _264\"> </span></div></td><td class=\"c n x614 y2465 w375 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">193<span class=\"_ _264\"> </span></div></td><td class=\"c n x615 y2465 w376 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">183<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h27 y260b ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or other services:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2467 w377 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit of <span class=\"_ _8\"></span>the Company\u2019s subsidiaries pursuant to legislation<span class=\"_ _264\"> </span></div></td><td class=\"c n x616 y2467 w378 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">212<span class=\"_ _264\"> </span></div></td><td class=\"c n x617 y2467 w379 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">205<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w37a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit related assurance services<span class=\"_ _264\"> </span></div></td><td class=\"c n x618 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x619 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w37b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to Component auditor for<span class=\"_ _1\"></span> audit of subsidiaries:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61a y2442 w37c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">190<span class=\"_ _264\"> </span></div></td><td class=\"c n x61b y2442 w37d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">182<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w37e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal audit and audit related services:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61c y2443 w37f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">595<span class=\"_ _264\"> </span></div></td><td class=\"c n x61d y2443 w380 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">570<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "4.  O<span class=\"_ _9\"></span>th<span class=\"_ _9\"></span>er op<span class=\"_ _9\"></span>er<span class=\"_ _9\"></span>ating c<span class=\"_ _9\"></span>ost<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span>Other oper<span class=\"_ _1\"></span>ating costs consist of<span class=\"_ _8\"></span> the operating costs, other<span class=\"_ _8\"></span> than the cost of<span class=\"_ _8\"></span> sales, associated with the opera<span class=\"_ _1\"></span>tion of<span class=\"_ _1\"></span> the plant in <span class=\"_ _1\"></span>Arnhem, Barry<span class=\"_ _8\"></span>, the offices in Dallas and London and certain pr<span class=\"_ _1\"></span>e-operating costs associated <span class=\"_ _8\"></span>with the plant in Hull:<span class=\"_ _264\"> </span><table class=\"s w30c h184\" id=\"_2885c707-81b1-44de-99ca-e135fef7f8bc\"><tr><td></td><td class=\"t m0 x247 h2e y25ee ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y25ee ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y25ef ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y25ef ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24af w30d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Sales and marketing<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b3 y24af w30e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">6,<span class=\"_ _9\"></span>04<span class=\"_ _2\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b4 y24af w30f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">5<span class=\"_ _9\"></span>,2<span class=\"_ _9\"></span>19<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b0 w310 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research and developmen<span class=\"_ _1\"></span>t<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b5 y24b0 w311 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,490<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b6 y24b0 w312 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,4<span class=\"_ _9\"></span>58<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b1 w39 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b7 y24b1 w313 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">11,73<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b8 y24b1 w314 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">1<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>675<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w315 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Administration costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b9 y2465 w316 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">13,<span class=\"_ _9\"></span>08<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ba y2465 w317 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">14,<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w318 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Exceptional Items<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bb y2466 w319 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bc y2466 w31a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,4<span class=\"_ _9\"></span>53<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w31b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts excluding depreciation and amortisa<span class=\"_ _1\"></span>tion<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bd y24b2 w31c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">33<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>48<span class=\"_ _264\"> </span></div></td><td class=\"c n x5be y24b2 wcb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">33,03<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w31d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bf y24b3 w31e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c0 y24b3 w31f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">8,292<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w320 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment loss \u2013 exceptional item<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c1 y24b4 w321 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c2 y24b4 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w322 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal other operating costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c3 y2443 w323 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">50,<span class=\"_ _8\"></span>127<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c4 y2443 w324 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>7,<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>1<span class=\"_ _264\"> </span></div></td></tr></table>8.  Operating<span class=\"_ _1\"></span> profit<span class=\"_ _264\"> </span><table class=\"s w366 h18a\" id=\"_0bae989f-e7f7-4dad-9d1d-ad2703c5679e\"><tr><td></td><td class=\"t m0 x247 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h27 y260a ff2 fs6 fc2 sc0 ls2 ws2\">This has been arrived at after<span class=\"_ _1\"></span> charging<span class=\"_ _1\"></span>/(<span class=\"_ _8\"></span>crediting<span class=\"_ _8\"></span>):<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y245e w367 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Staff costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x608 y245e w368 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">24,403<span class=\"_ _264\"> </span></div></td><td class=\"c n x609 y245e w369 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">23<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>96<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f w13b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation of<span class=\"_ _8\"></span> property, plant and equipmen<span class=\"_ _1\"></span>t, and right of<span class=\"_ _1\"></span> use assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60a y245f w13c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">8,<span class=\"_ _9\"></span>751<span class=\"_ _264\"> </span></div></td><td class=\"c n x60b y245f w13d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w36a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment<span class=\"_ _264\"> </span></div></td><td class=\"c n x60c y2460 w13f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c2 y2460 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ae w138 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amortisation of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60d y24ae w139 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">828<span class=\"_ _264\"> </span></div></td><td class=\"c n x60e y24ae w13a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">780<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w36b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Operating lease rentals<span class=\"_ _264\"> </span></div></td><td class=\"c n x60f y2462 w36c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">40<span class=\"_ _264\"> </span></div></td><td class=\"c n x610 y2462 w36d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls109 ws133\">77<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w36e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change losses / (<span class=\"_ _8\"></span>gains<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x611 y2463 w36f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x293 y2463 w370 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w371 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research &amp; Developmen<span class=\"_ _1\"></span>t (<span class=\"_ _8\"></span>excluding staff<span class=\"_ _1\"></span> costs<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x612 y2464 w372 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">70<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x613 y2464 w373 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">4<span class=\"_ _9\"></span>69<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w374 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or the audit of<span class=\"_ _1\"></span> the Group<span class=\"_ _8\"></span>\u2019s annual <span class=\"_ _1\"></span>financial statements<span class=\"_ _264\"> </span></div></td><td class=\"c n x614 y2465 w375 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">193<span class=\"_ _264\"> </span></div></td><td class=\"c n x615 y2465 w376 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">183<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h27 y260b ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or other services:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2467 w377 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit of <span class=\"_ _8\"></span>the Company\u2019s subsidiaries pursuant to legislation<span class=\"_ _264\"> </span></div></td><td class=\"c n x616 y2467 w378 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">212<span class=\"_ _264\"> </span></div></td><td class=\"c n x617 y2467 w379 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">205<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w37a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit related assurance services<span class=\"_ _264\"> </span></div></td><td class=\"c n x618 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x619 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w37b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to Component auditor for<span class=\"_ _1\"></span> audit of subsidiaries:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61a y2442 w37c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">190<span class=\"_ _264\"> </span></div></td><td class=\"c n x61b y2442 w37d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">182<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w37e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal audit and audit related services:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61c y2443 w37f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">595<span class=\"_ _264\"> </span></div></td><td class=\"c n x61d y2443 w380 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">570<span class=\"_ _264\"> </span></div></td></tr></table>15.  Intangible assets<span class=\"_ _264\"> </span><table class=\"s w301 h199\" id=\"_fb9cdafa-e884-4b9d-bca8-2270f6de04fb\"><tr><td></td><td class=\"t m0 x5d7 h2e y2650 ff3 fs19 fc2 sc0 ls2 ws2\">Internal</td><td class=\"t m0 x772 h2e y2651 ff3 fs19 fc2 sc0 ls2 ws2\"> Intellectual<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x773 h2e y2652 ff3 fs19 fc2 sc0 ls2 ws2\">Development </td><td class=\"t m0 x774 h2e y2653 ff3 fs19 fc2 sc0 ls2 ws2\">property<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x19e h2e y2654 ff3 fs19 fc2 sc0 ls2 ws2\">costs </td><td class=\"t m0 x775 h2e y2655 ff3 fs19 fc2 sc0 ls2 ws2\">rights </td><td class=\"t m0 x776 h2e y2655 ff3 fs19 fc2 sc0 ls2 ws2\">Goodwill </td><td class=\"t m0 x54d h2e y2655 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x1a4 h2e y2656 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a5 h2e y2657 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x2a8 h2e y2657 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2657 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h9 y2658 ff3 fs6 fc2 sc0 lsfe ws2d\">Cost<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24ab w493 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 01 <span class=\"_ _1\"></span>April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x777 y24ab w494 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x778 y24ab w495 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">74<span class=\"_ _9\"></span>,9<span class=\"_ _2\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x779 y24ab w309 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>231<span class=\"_ _264\"> </span></div></td><td class=\"c n x77a y24ab w496 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">86,86<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245d w497 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Additions<span class=\"_ _264\"> </span></div></td><td class=\"c n x77b y245d w498 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsc4 wsdc\">57<span class=\"_ _264\"> </span></div></td><td class=\"c n x77c y245d w499 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">38<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x1ef y245d w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x77d y245d w49a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls128 ws158\">437<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245e w49b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x77e y245e w49c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x77f y245e w49d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">75<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>37<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x780 y245e w49e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">4,231<span class=\"_ _264\"> </span></div></td><td class=\"c n x781 y245e w143 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">8<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f w497 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Additions<span class=\"_ _264\"> </span></div></td><td class=\"c n x782 y245f w49f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">50<span class=\"_ _264\"> </span></div></td><td class=\"c n x783 y245f w4a0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">335<span class=\"_ _264\"> </span></div></td><td class=\"c n x784 y245f w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x785 y245f w4a1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2d ws34\">385<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x786 y2460 w4a3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x787 y2460 w4a4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">75,707<span class=\"_ _264\"> </span></div></td><td class=\"c n x606 y2460 w30f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x788 y2460 w4a5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">87<span class=\"_ _8\"></span>,6<span class=\"_ _9\"></span>87<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h9 y2659 ff3 fs6 fc2 sc0 ls74 ws72\">Accumulated amortisat<span class=\"_ _9\"></span>ion<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24af w493 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 01 <span class=\"_ _1\"></span>April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x789 y24af w4a6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">2<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>94<span class=\"_ _264\"> </span></div></td><td class=\"c n x78a y24af w4a7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">7<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,13<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x78b y24af w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x78c y24af w4a8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">76<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w4a9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x78d y2463 w4aa h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2d ws34\">385<span class=\"_ _264\"> </span></div></td><td class=\"c n x78e y2463 w4ab h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">395<span class=\"_ _264\"> </span></div></td><td class=\"c n x78f y2463 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x790 y2463 w13a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">780<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w49b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x791 y2464 w4ac h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>27<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x792 y2464 w4ad h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">73<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>532<span class=\"_ _264\"> </span></div></td><td class=\"c n x793 y2464 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x794 y2464 w4ae h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">76<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>11<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w4a9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x78d y2465 w4af h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">399<span class=\"_ _264\"> </span></div></td><td class=\"c n x795 y2465 w4b0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">429<span class=\"_ _264\"> </span></div></td><td class=\"c n x796 y2465 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x797 y2465 w4b1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">828<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x798 y2466 w4b2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">3<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>67<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x799 y2466 w4b3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">7<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>61<span class=\"_ _264\"> </span></div></td><td class=\"c n x79a y2466 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x79b y2466 w4b4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7<span class=\"_ _0\"></span>7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h9 y265a ff3 fs6 fc2 sc0 ls74 ws72\">Net book<span class=\"_ _1\"></span> value<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2441 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x79c y2441 w3c2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,0<span class=\"_ _9\"></span>71<span class=\"_ _264\"> </span></div></td><td class=\"c n x79d y2441 w4b5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">1<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>74<span class=\"_ _2\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x79e y2441 w49e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">4,231<span class=\"_ _264\"> </span></div></td><td class=\"c n x79f y2441 w4b6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">10,0<span class=\"_ _9\"></span>48<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w49b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a0 y2442 w4b7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>420<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a1 y2442 w4b8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>84<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a2 y2442 w30f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>31<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a3 y2442 w96 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">10,491<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w4b9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a4 y2443 w4ba h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>74<span class=\"_ _2\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a5 y2443 w4bb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1e ws25\">1,<span class=\"_ _9\"></span>855<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a6 y2443 w4bc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a7 y2443 w4bd h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">10,83<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td></tr></table>16.  Proper<span class=\"_ _9\"></span>ty<span class=\"_ _8\"></span>, plant and equipment<span class=\"_ _264\"> </span><table class=\"s w4be h19a\" id=\"_8ad358b1-f299-430a-8ecc-eb28a10f859c\"><tr><td></td><td class=\"t m0 x7a8 h2e y265b ff3 fs19 fc2 sc0 ls2 ws2\">Land and </td><td class=\"t m0 x7a9 h2e y265c ff3 fs19 fc2 sc0 ls2 ws2\">Plant and </td><td class=\"t m0 x249 h2e y265d ff3 fs19 fc2 sc0 ls2 ws2\">Office<span class=\"_ _264\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x7aa h2e y265e ff3 fs19 fc2 sc0 ls2 ws2\">buildings </td><td class=\"t m0 x7ab h2e y265f ff3 fs19 fc2 sc0 ls2 ws2\">machinery </td><td class=\"t m0 x7ac h2e y2660 ff3 fs19 fc2 sc0 ls2 ws2\">equipment </td><td class=\"t m0 x248 h2e y2660 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x7ad h2e y2661 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x7ae h2e y2662 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x249 h2e y2663 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2663 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h9 y2664 ff3 fs6 fc2 sc0 ls2 ws2\">Co<span class=\"_ _9\"></span>st o<span class=\"_ _9\"></span>r va<span class=\"_ _9\"></span>lu<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>i<span class=\"_ _9\"></span>on<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2455 w493 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 01 <span class=\"_ _1\"></span>April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x789 y2455 w4bf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">17,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x7af y2455 w4c0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b0 y2455 w4c1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,3<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b1 y2455 w4c2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>74<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2456 w497 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Additions<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b2 y2456 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b3 y2456 w4c3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">2<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _9\"></span>76<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b4 y2456 w3d2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">341<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b5 y2456 w4c4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">21<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>17<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2457 w4c5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>translation gain<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b6 y2457 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b7 y2457 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b8 y2457 w2c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5de y2457 w2c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2458 w49b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b9 y2458 w4c6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ba y2458 w4c7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7a ws8e\">208,821<span class=\"_ _264\"> </span></div></td><td class=\"c n x7bb y2458 w4c8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>,69<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x7bc y2458 w465 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">2<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>1,<span class=\"_ _9\"></span>494<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2459 w497 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Additions<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b2 y2459 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7bd y2459 w4c9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls132 ws102\">1,7<span class=\"_ _9\"></span>79<span class=\"_ _264\"> </span></div></td><td class=\"c n x7be y2459 w4ca h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">333<span class=\"_ _264\"> </span></div></td><td class=\"c n x7bf y2459 w4cb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">2<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>12<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24aa w4cc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Reclassification<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c0 y24aa w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c1 y24aa w4cd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(3<span class=\"_ _9\"></span>,669)<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c2 y24aa w4ce h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _8\"></span>4<span class=\"_ _9\"></span>51)<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c3 y24aa w4cf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245b w4a2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c4 y245b w4d0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c5 y245b w4d1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">2<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>6<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c6 y245b w4d2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>57<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c7 y245b w4d3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">229<span class=\"_ _8\"></span>,486<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y2665 ff3 fs6 fc2 sc0 ls74 ws72\">Accumulated depreciation<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y245d w493 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 01 <span class=\"_ _1\"></span>April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c8 y245d w1d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c9 y245d w4d4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">2<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ca y245d w4d5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>26<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x2f5 y245d w4d6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">3<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245e w4d7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Charge for<span class=\"_ _1\"></span> the year<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cb y245e w4d8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">35<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cc y245e w4d9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">5,397<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cd y245e w4da h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">57<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ce y245e w4db h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">6<span class=\"_ _9\"></span>,32<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f w4c5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>translation gain<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cf y245f w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b7 y245f w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b8 y245f w2c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5de y245f w2c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w13e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment loss<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d0 y2460 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d1 y2460 w4dc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c5 y2460 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d2 y2460 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ae w49b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d3 y24ae w4dd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,7<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d4 y24ae w4de h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">120,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>92<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d5 y24ae w4df h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d6 y24ae w4e0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">125,4<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w4d7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Charge for<span class=\"_ _1\"></span> the year<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cb y2462 w4e1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">358<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d7 y2462 w4e2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">6<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>47<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d8 y2462 w4e3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">482<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d9 y2462 w4e4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w4c5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>translation gain<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b6 y2463 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b7 y2463 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7da y2463 w4e5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _264\"> </span></div></td><td class=\"c n x7db y2463 w70 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w13e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment loss<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d0 y2464 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7dc y2464 w321 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x7dd y2464 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7de y2464 w4e6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _4\"></span>,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w4cc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Reclassification<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c0 y2465 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c1 y2465 w4cd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(3<span class=\"_ _9\"></span>,669)<span class=\"_ _264\"> </span></div></td><td class=\"c n x7df y2465 w4e7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _8\"></span>4<span class=\"_ _9\"></span>51)<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c3 y2465 w4cf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w4a2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c4 y2466 w4e8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">2<span class=\"_ _9\"></span>,069<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e0 y2466 w52 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">131,070<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e1 y2466 w4e9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>73<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e2 y2466 w4ea h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">1<span class=\"_ _9\"></span>36<span class=\"_ _9\"></span>,012<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y2666 ff3 fs6 fc2 sc0 ls74 ws72\">Net book<span class=\"_ _1\"></span> value<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2441 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e3 y2441 w4eb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">15<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e4 y2441 w4ec h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">7<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>61<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e5 y2441 w4ed h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,7<span class=\"_ _9\"></span>06<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e6 y2441 w4ee h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">9<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>74<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w49b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e7 y2442 w4ef h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">16,2<span class=\"_ _8\"></span>65<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e8 y2442 w4f0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">8<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e9 y2442 w4f1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsc4 wsdc\">1,857<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ea y2442 w4f2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">106,051<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w4b9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x7eb y2443 w4f3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">16,<span class=\"_ _9\"></span>623<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ec y2443 w4f4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ed y2443 w4f5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2,<span class=\"_ _9\"></span>08<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ee y2443 w4f6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">176<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>6<span class=\"_ _2\"></span>61<span class=\"_ _264\"> </span></div></td></tr></table>Plant and machinery asse<span class=\"_ _1\"></span>ts with a net book <span class=\"_ _8\"></span>value of \u20ac17<span class=\"_ _4\"></span>,851,000 are held as asse<span class=\"_ _1\"></span>ts under construction and ar<span class=\"_ _8\"></span>e not depreciated, rela<span class=\"_ _1\"></span>ting to <span class=\"_ _1\"></span>the Hull Plant (31 March 2023: \u20ac24<span class=\"_ _8\"></span>,851,000).<span class=\"_ _264\"> </span>(ii) A<span class=\"_ _9\"></span>mount<span class=\"_ _9\"></span>s r<span class=\"_ _9\"></span>eco<span class=\"_ _9\"></span>gnis<span class=\"_ _9\"></span>ed in t<span class=\"_ _9\"></span>he st<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>eme<span class=\"_ _9\"></span>nt of pr<span class=\"_ _9\"></span>ofit an<span class=\"_ _9\"></span>d loss<span class=\"_ _264\"> </span>The statement of<span class=\"_ _8\"></span> comprehensive income shows <span class=\"_ _1\"></span>the follo<span class=\"_ _1\"></span>wing amounts relating <span class=\"_ _8\"></span>to leases:<span class=\"_ _264\"> </span><table class=\"s w50d h19d\" id=\"_e650f681-a659-4d45-8a39-2ab53581e6df\"><tr><td></td><td class=\"t m0 x247 h2e y266f ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y266f ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2670 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x802 h2e y2670 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h9 y2671 ff3 fs6 fc2 sc0 ls74 ws72\">Depreciation charge of right-of-use assets<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2672 w4f7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Properties<span class=\"_ _264\"> </span></div></td><td class=\"c n x803 y2672 w269 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">428<span class=\"_ _264\"> </span></div></td><td class=\"c n x804 y2672 w50e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">893<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2673 w4fa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Equipment<span class=\"_ _264\"> </span></div></td><td class=\"c n x7f1 y2673 w50f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">625<span class=\"_ _264\"> </span></div></td><td class=\"c n x805 y2673 w510 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">255<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2674 w4fd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws6d\">Motor V<span class=\"_ _8\"></span>ehicles<span class=\"_ _264\"> </span></div></td><td class=\"c n x806 y2674 w511 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">11<span class=\"_ _264\"> </span></div></td><td class=\"c n x807 y2674 w512 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls148 ws94\">34<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x808 y243f w513 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">1,06<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x809 y243f w514 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">1,1<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2440 w515 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest expense (included in <span class=\"_ _1\"></span>finance cost<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x80a y2440 w516 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">29<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x80b y2440 w517 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">2<span class=\"_ _9\"></span>94<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2675 w518 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Expense relating to short-term leases (included in cos<span class=\"_ _1\"></span>t of goods sold and adminis<span class=\"_ _1\"></span>trative expenses<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x80c y2675 w519 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">22<span class=\"_ _264\"> </span></div></td><td class=\"c n x80d y2675 w51a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">60<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1b0 y2442 w51b h19e\"><div class=\"t m0 x1af h27 y249a ff2 fs6 fc2 sc0 ls2 ws2\">Expense relating to leases o<span class=\"_ _1\"></span>f low-v<span class=\"_ _1\"></span>alue assets that ar<span class=\"_ _1\"></span>e not shown abov<span class=\"_ _1\"></span>e as short-term leases (included in<span class=\"_ _264\"> </span></div><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">administrative expenses<span class=\"_ _4\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x80e y2442 w51c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">18<span class=\"_ _264\"> </span></div></td><td class=\"c n x80f y2442 w51d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">18<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w51e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Expense relating to <span class=\"_ _8\"></span>variable lease payments not included in lease liabilities (included in administrative expenses<span class=\"_ _4\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x635 y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x810 y2443 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "4.  O<span class=\"_ _9\"></span>th<span class=\"_ _9\"></span>er op<span class=\"_ _9\"></span>er<span class=\"_ _9\"></span>ating c<span class=\"_ _9\"></span>ost<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span>Other oper<span class=\"_ _1\"></span>ating costs consist of<span class=\"_ _8\"></span> the operating costs, other<span class=\"_ _8\"></span> than the cost of<span class=\"_ _8\"></span> sales, associated with the opera<span class=\"_ _1\"></span>tion of<span class=\"_ _1\"></span> the plant in <span class=\"_ _1\"></span>Arnhem, Barry<span class=\"_ _8\"></span>, the offices in Dallas and London and certain pr<span class=\"_ _1\"></span>e-operating costs associated <span class=\"_ _8\"></span>with the plant in Hull:<span class=\"_ _264\"> </span><table class=\"s w30c h184\" id=\"_2885c707-81b1-44de-99ca-e135fef7f8bc\"><tr><td></td><td class=\"t m0 x247 h2e y25ee ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y25ee ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y25ef ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y25ef ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24af w30d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Sales and marketing<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b3 y24af w30e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">6,<span class=\"_ _9\"></span>04<span class=\"_ _2\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b4 y24af w30f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">5<span class=\"_ _9\"></span>,2<span class=\"_ _9\"></span>19<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b0 w310 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research and developmen<span class=\"_ _1\"></span>t<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b5 y24b0 w311 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,490<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b6 y24b0 w312 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,4<span class=\"_ _9\"></span>58<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b1 w39 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b7 y24b1 w313 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">11,73<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b8 y24b1 w314 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">1<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>675<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w315 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Administration costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b9 y2465 w316 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">13,<span class=\"_ _9\"></span>08<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ba y2465 w317 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">14,<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w318 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Exceptional Items<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bb y2466 w319 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bc y2466 w31a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,4<span class=\"_ _9\"></span>53<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w31b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts excluding depreciation and amortisa<span class=\"_ _1\"></span>tion<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bd y24b2 w31c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">33<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>48<span class=\"_ _264\"> </span></div></td><td class=\"c n x5be y24b2 wcb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">33,03<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w31d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bf y24b3 w31e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c0 y24b3 w31f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">8,292<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w320 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment loss \u2013 exceptional item<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c1 y24b4 w321 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c2 y24b4 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w322 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal other operating costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c3 y2443 w323 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">50,<span class=\"_ _8\"></span>127<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c4 y2443 w324 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>7,<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>1<span class=\"_ _264\"> </span></div></td></tr></table>Administrative cos<span class=\"_ _1\"></span>ts include costs associated <span class=\"_ _1\"></span>with Business Development and L<span class=\"_ _1\"></span>egal departments, Intellectual Property<span class=\"_ _8\"></span> as well as Human R<span class=\"_ _1\"></span>esources, IT<span class=\"_ _4\"></span>, Finance, Management and General Office and includes the costs of<span class=\"_ _8\"></span> the Group<span class=\"_ _8\"></span>\u2019s head office costs in London and <span class=\"_ _8\"></span>the US Office in Dallas. Other operating costs are <span class=\"_ _8\"></span>those costs directly attributable <span class=\"_ _1\"></span>to Accoya. <span class=\"_ _8\"></span>This includes staff costs <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the <span class=\"_ _8\"></span>Arnhem and Barry sites and support functions not cap<span class=\"_ _1\"></span>tured in Corpora<span class=\"_ _1\"></span>te, Sales and Marketing or<span class=\"_ _8\"></span> general administrative costs <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the <span class=\"_ _8\"></span>Arnhem and Barry sites. During the period, \u20ac384<span class=\"_ _8\"></span>,000 (2023: \u20ac437<span class=\"_ _8\"></span>,000<span class=\"_ _8\"></span>) of internal developmen<span class=\"_ _1\"></span>t &amp; patent related cos<span class=\"_ _1\"></span>ts wer<span class=\"_ _8\"></span>e capitalised and included in intangible fix<span class=\"_ _1\"></span>ed assets. No internal costs hav<span class=\"_ _1\"></span>e been capitalised in relation <span class=\"_ _1\"></span>to strategic capex pr<span class=\"_ _8\"></span>ojects in the current <span class=\"_ _1\"></span>year<span class=\"_ _4\"></span>. In the prior <span class=\"_ _8\"></span>year<span class=\"_ _8\"></span>, \u20ac171,000 of<span class=\"_ _8\"></span> internal costs wer<span class=\"_ _1\"></span>e capitalised in relation <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>Arnhem<span class=\"_ _1\"></span>\u2019s <span class=\"_ _8\"></span>Accoya plant expansion project and \u20ac566,<span class=\"_ _8\"></span>000 of internal costs <span class=\"_ _1\"></span>were capitalised in r<span class=\"_ _1\"></span>elation to our<span class=\"_ _8\"></span> plant build in Hull, UK. Both were included within tangible fixed assets.<span class=\"_ _264\"> </span>Refer<span class=\"_ _8\"></span> to Note 5 f<span class=\"_ _1\"></span>or description o<span class=\"_ _1\"></span>f e<span class=\"_ _1\"></span>xceptional costs. <span class=\"_ _8\"></span>The impairment loss is in relation to <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya assets, ref<span class=\"_ _1\"></span>er <span class=\"_ _8\"></span>to note 5 and 16.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "4.  O<span class=\"_ _9\"></span>th<span class=\"_ _9\"></span>er op<span class=\"_ _9\"></span>er<span class=\"_ _9\"></span>ating c<span class=\"_ _9\"></span>ost<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span>Other oper<span class=\"_ _1\"></span>ating costs consist of<span class=\"_ _8\"></span> the operating costs, other<span class=\"_ _8\"></span> than the cost of<span class=\"_ _8\"></span> sales, associated with the opera<span class=\"_ _1\"></span>tion of<span class=\"_ _1\"></span> the plant in <span class=\"_ _1\"></span>Arnhem, Barry<span class=\"_ _8\"></span>, the offices in Dallas and London and certain pr<span class=\"_ _1\"></span>e-operating costs associated <span class=\"_ _8\"></span>with the plant in Hull:<span class=\"_ _264\"> </span><table class=\"s w30c h184\" id=\"_2885c707-81b1-44de-99ca-e135fef7f8bc\"><tr><td></td><td class=\"t m0 x247 h2e y25ee ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y25ee ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y25ef ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y25ef ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24af w30d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Sales and marketing<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b3 y24af w30e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">6,<span class=\"_ _9\"></span>04<span class=\"_ _2\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b4 y24af w30f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">5<span class=\"_ _9\"></span>,2<span class=\"_ _9\"></span>19<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b0 w310 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research and developmen<span class=\"_ _1\"></span>t<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b5 y24b0 w311 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,490<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b6 y24b0 w312 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,4<span class=\"_ _9\"></span>58<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b1 w39 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b7 y24b1 w313 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">11,73<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b8 y24b1 w314 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">1<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>675<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w315 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Administration costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b9 y2465 w316 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">13,<span class=\"_ _9\"></span>08<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ba y2465 w317 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">14,<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w318 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Exceptional Items<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bb y2466 w319 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bc y2466 w31a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,4<span class=\"_ _9\"></span>53<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w31b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts excluding depreciation and amortisa<span class=\"_ _1\"></span>tion<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bd y24b2 w31c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">33<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>48<span class=\"_ _264\"> </span></div></td><td class=\"c n x5be y24b2 wcb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">33,03<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w31d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bf y24b3 w31e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c0 y24b3 w31f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">8,292<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w320 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment loss \u2013 exceptional item<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c1 y24b4 w321 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c2 y24b4 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w322 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal other operating costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c3 y2443 w323 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">50,<span class=\"_ _8\"></span>127<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c4 y2443 w324 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>7,<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>1<span class=\"_ _264\"> </span></div></td></tr></table>Administrative cos<span class=\"_ _1\"></span>ts include costs associated <span class=\"_ _1\"></span>with Business Development and L<span class=\"_ _1\"></span>egal departments, Intellectual Property<span class=\"_ _8\"></span> as well as Human R<span class=\"_ _1\"></span>esources, IT<span class=\"_ _4\"></span>, Finance, Management and General Office and includes the costs of<span class=\"_ _8\"></span> the Group<span class=\"_ _8\"></span>\u2019s head office costs in London and <span class=\"_ _8\"></span>the US Office in Dallas. Other operating costs are <span class=\"_ _8\"></span>those costs directly attributable <span class=\"_ _1\"></span>to Accoya. <span class=\"_ _8\"></span>This includes staff costs <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the <span class=\"_ _8\"></span>Arnhem and Barry sites and support functions not cap<span class=\"_ _1\"></span>tured in Corpora<span class=\"_ _1\"></span>te, Sales and Marketing or<span class=\"_ _8\"></span> general administrative costs <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the <span class=\"_ _8\"></span>Arnhem and Barry sites. During the period, \u20ac384<span class=\"_ _8\"></span>,000 (2023: \u20ac437<span class=\"_ _8\"></span>,000<span class=\"_ _8\"></span>) of internal developmen<span class=\"_ _1\"></span>t &amp; patent related cos<span class=\"_ _1\"></span>ts wer<span class=\"_ _8\"></span>e capitalised and included in intangible fix<span class=\"_ _1\"></span>ed assets. No internal costs hav<span class=\"_ _1\"></span>e been capitalised in relation <span class=\"_ _1\"></span>to strategic capex pr<span class=\"_ _8\"></span>ojects in the current <span class=\"_ _1\"></span>year<span class=\"_ _4\"></span>. In the prior <span class=\"_ _8\"></span>year<span class=\"_ _8\"></span>, \u20ac171,000 of<span class=\"_ _8\"></span> internal costs wer<span class=\"_ _1\"></span>e capitalised in relation <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>Arnhem<span class=\"_ _1\"></span>\u2019s <span class=\"_ _8\"></span>Accoya plant expansion project and \u20ac566,<span class=\"_ _8\"></span>000 of internal costs <span class=\"_ _1\"></span>were capitalised in r<span class=\"_ _1\"></span>elation to our<span class=\"_ _8\"></span> plant build in Hull, UK. Both were included within tangible fixed assets.<span class=\"_ _264\"> </span>Refer<span class=\"_ _8\"></span> to Note 5 f<span class=\"_ _1\"></span>or description o<span class=\"_ _1\"></span>f e<span class=\"_ _1\"></span>xceptional costs. <span class=\"_ _8\"></span>The impairment loss is in relation to <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya assets, ref<span class=\"_ _1\"></span>er <span class=\"_ _8\"></span>to note 5 and 16.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "<div class=\"gs24e\"><table class=\"s w30c h184\" id=\"_2885c707-81b1-44de-99ca-e135fef7f8bc\"><tr><td></td><td class=\"t m0 x247 h2e y25ee ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y25ee ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y25ef ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y25ef ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24af w30d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Sales and marketing<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b3 y24af w30e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">6,<span class=\"_ _9\"></span>04<span class=\"_ _2\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b4 y24af w30f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">5<span class=\"_ _9\"></span>,2<span class=\"_ _9\"></span>19<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b0 w310 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research and developmen<span class=\"_ _1\"></span>t<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b5 y24b0 w311 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,490<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b6 y24b0 w312 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,4<span class=\"_ _9\"></span>58<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b1 w39 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b7 y24b1 w313 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">11,73<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b8 y24b1 w314 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">1<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>675<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w315 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Administration costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b9 y2465 w316 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">13,<span class=\"_ _9\"></span>08<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ba y2465 w317 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">14,<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w318 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Exceptional Items<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bb y2466 w319 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bc y2466 w31a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,4<span class=\"_ _9\"></span>53<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w31b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts excluding depreciation and amortisa<span class=\"_ _1\"></span>tion<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bd y24b2 w31c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">33<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>48<span class=\"_ _264\"> </span></div></td><td class=\"c n x5be y24b2 wcb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">33,03<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w31d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bf y24b3 w31e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c0 y24b3 w31f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">8,292<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w320 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment loss \u2013 exceptional item<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c1 y24b4 w321 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c2 y24b4 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w322 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal other operating costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c3 y2443 w323 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">50,<span class=\"_ _8\"></span>127<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c4 y2443 w324 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>7,<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>1<span class=\"_ _264\"> </span></div></td></tr></table></div>5.  Exc<span class=\"_ _1\"></span>eptional<span class=\"_ _8\"></span> items<span class=\"_ _264\"> </span><table class=\"s w325 h185\" id=\"_2ea17650-10f2-440a-8707-b1f639de6bb2\"><tr><td></td><td class=\"t m0 x247 h2e y25f0 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y25f0 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y25f1 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y25f1 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2464 w326 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Advisor f<span class=\"_ _8\"></span>ees in relation to T<span class=\"_ _4\"></span>ricoya consortium reor<span class=\"_ _1\"></span>ganisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c5 y2464 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c6 y2464 w327 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1,<span class=\"_ _9\"></span>45<span class=\"_ _9\"></span>3)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w328 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ricoya segment assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c7 y2465 w329 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">(7<span class=\"_ _8\"></span>,000<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c8 y2465 w32a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">(<span class=\"_ _1\"></span>86,000<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w32b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Partial net derecogition o<span class=\"_ _1\"></span>f NatW<span class=\"_ _8\"></span>est loan<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c9 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ca y2466 w32c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w32d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Revaluation / r<span class=\"_ _1\"></span>ecognition of <span class=\"_ _8\"></span>Valua<span class=\"_ _1\"></span>tion Recovery<span class=\"_ _8\"></span> Instrument \u201cVRI\u201d liability<span class=\"_ _264\"> </span></div></td><td class=\"c n x5cb y24b2 w32e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">281<span class=\"_ _264\"> </span></div></td><td class=\"c n x5cc y24b2 w32f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>83)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w330 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change differences on Corpor<span class=\"_ _1\"></span>ate USD cash held for<span class=\"_ _8\"></span> investment in to USA<span class=\"_ _8\"></span> JV<span class=\"_ _1\"></span>- incl. in Finance expense<span class=\"_ _264\"> </span></div></td><td class=\"c n x5cd y24b3 w331 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">249<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ce y24b3 w332 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1e ws25\">1,380<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w333 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Restructuring costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x5cf y2442 wcb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5d0 y2442 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w334 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal exceptional items<span class=\"_ _264\"> </span></div></td><td class=\"c n x5d1 y2443 w335 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5d2 y2443 w336 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">(<span class=\"_ _9\"></span>78,103)<span class=\"_ _264\"> </span></div></td></tr></table>An impairment loss (<span class=\"_ _8\"></span>non-cash item<span class=\"_ _8\"></span>) of \u20ac7<span class=\"_ _4\"></span>.0m has been recognised in the <span class=\"_ _8\"></span>year relating <span class=\"_ _8\"></span>to the T<span class=\"_ _18\"></span>ricoya segment (FY23: \u20ac86.0m<span class=\"_ _4\"></span>) due to an increase in the discount r<span class=\"_ _1\"></span>ate to 14<span class=\"_ _8\"></span>.25% used following an increase in mark<span class=\"_ _8\"></span>et interest rates and the Company<span class=\"_ _8\"></span> specific market v<span class=\"_ _1\"></span>olatility <span class=\"_ _8\"></span>factor<span class=\"_ _8\"></span>. In the prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ear<span class=\"_ _8\"></span>, an impairment of<span class=\"_ _8\"></span> the T<span class=\"_ _18\"></span>ricoya segment assets was recognised, due <span class=\"_ _8\"></span>to identification of additional time and cos<span class=\"_ _1\"></span>ts (\u20ac35m<span class=\"_ _8\"></span>) to complete <span class=\"_ _1\"></span>the plant; a decrease in <span class=\"_ _1\"></span>the estimated maximum production capacity<span class=\"_ _8\"></span> of the plant once commer<span class=\"_ _8\"></span>cially operational fr<span class=\"_ _1\"></span>om 30,<span class=\"_ _8\"></span>000MT to 24<span class=\"_ _8\"></span>,000MT<span class=\"_ _8\"></span>; and the discount r<span class=\"_ _1\"></span>ate applied w<span class=\"_ _1\"></span>as updated to 13.5%.<span class=\"_ _264\"> </span><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls6c ws7f gs26f\">8.  Operating<span class=\"_ _1\"></span> profit<span class=\"_ _264\"> </span></div><div class=\"gs270\"><table class=\"s w366 h18a\" id=\"_0bae989f-e7f7-4dad-9d1d-ad2703c5679e\"><tr><td></td><td class=\"t m0 x247 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h27 y260a ff2 fs6 fc2 sc0 ls2 ws2\">This has been arrived at after<span class=\"_ _1\"></span> charging<span class=\"_ _1\"></span>/(<span class=\"_ _8\"></span>crediting<span class=\"_ _8\"></span>):<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y245e w367 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Staff costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x608 y245e w368 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">24,403<span class=\"_ _264\"> </span></div></td><td class=\"c n x609 y245e w369 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">23<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>96<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f w13b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation of<span class=\"_ _8\"></span> property, plant and equipmen<span class=\"_ _1\"></span>t, and right of<span class=\"_ _1\"></span> use assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60a y245f w13c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">8,<span class=\"_ _9\"></span>751<span class=\"_ _264\"> </span></div></td><td class=\"c n x60b y245f w13d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w36a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment<span class=\"_ _264\"> </span></div></td><td class=\"c n x60c y2460 w13f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c2 y2460 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ae w138 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amortisation of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60d y24ae w139 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">828<span class=\"_ _264\"> </span></div></td><td class=\"c n x60e y24ae w13a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">780<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w36b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Operating lease rentals<span class=\"_ _264\"> </span></div></td><td class=\"c n x60f y2462 w36c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">40<span class=\"_ _264\"> </span></div></td><td class=\"c n x610 y2462 w36d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls109 ws133\">77<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w36e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change losses / (<span class=\"_ _8\"></span>gains<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x611 y2463 w36f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x293 y2463 w370 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w371 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research &amp; Developmen<span class=\"_ _1\"></span>t (<span class=\"_ _8\"></span>excluding staff<span class=\"_ _1\"></span> costs<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x612 y2464 w372 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">70<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x613 y2464 w373 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">4<span class=\"_ _9\"></span>69<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w374 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or the audit of<span class=\"_ _1\"></span> the Group<span class=\"_ _8\"></span>\u2019s annual <span class=\"_ _1\"></span>financial statements<span class=\"_ _264\"> </span></div></td><td class=\"c n x614 y2465 w375 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">193<span class=\"_ _264\"> </span></div></td><td class=\"c n x615 y2465 w376 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">183<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h27 y260b ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or other services:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2467 w377 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit of <span class=\"_ _8\"></span>the Company\u2019s subsidiaries pursuant to legislation<span class=\"_ _264\"> </span></div></td><td class=\"c n x616 y2467 w378 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">212<span class=\"_ _264\"> </span></div></td><td class=\"c n x617 y2467 w379 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">205<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w37a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit related assurance services<span class=\"_ _264\"> </span></div></td><td class=\"c n x618 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x619 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w37b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to Component auditor for<span class=\"_ _1\"></span> audit of subsidiaries:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61a y2442 w37c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">190<span class=\"_ _264\"> </span></div></td><td class=\"c n x61b y2442 w37d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">182<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w37e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal audit and audit related services:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61c y2443 w37f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">595<span class=\"_ _264\"> </span></div></td><td class=\"c n x61d y2443 w380 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">570<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls3e ws46 gs2e9\">16.  Proper<span class=\"_ _9\"></span>ty<span class=\"_ _8\"></span>, plant and equipment<span class=\"_ _264\"> </span></div><div class=\"gs270\"><table class=\"s w4be h19a\" id=\"_8ad358b1-f299-430a-8ecc-eb28a10f859c\"><tr><td></td><td class=\"t m0 x7a8 h2e y265b ff3 fs19 fc2 sc0 ls2 ws2\">Land and </td><td class=\"t m0 x7a9 h2e y265c ff3 fs19 fc2 sc0 ls2 ws2\">Plant and </td><td class=\"t m0 x249 h2e y265d ff3 fs19 fc2 sc0 ls2 ws2\">Office<span class=\"_ _264\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x7aa h2e y265e ff3 fs19 fc2 sc0 ls2 ws2\">buildings </td><td class=\"t m0 x7ab h2e y265f ff3 fs19 fc2 sc0 ls2 ws2\">machinery </td><td class=\"t m0 x7ac h2e y2660 ff3 fs19 fc2 sc0 ls2 ws2\">equipment </td><td class=\"t m0 x248 h2e y2660 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x7ad h2e y2661 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x7ae h2e y2662 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x249 h2e y2663 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2663 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h9 y2664 ff3 fs6 fc2 sc0 ls2 ws2\">Co<span class=\"_ _9\"></span>st o<span class=\"_ _9\"></span>r va<span class=\"_ _9\"></span>lu<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>i<span class=\"_ _9\"></span>on<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2455 w493 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 01 <span class=\"_ _1\"></span>April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x789 y2455 w4bf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">17,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x7af y2455 w4c0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b0 y2455 w4c1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,3<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b1 y2455 w4c2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>74<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2456 w497 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Additions<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b2 y2456 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b3 y2456 w4c3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">2<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _9\"></span>76<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b4 y2456 w3d2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">341<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b5 y2456 w4c4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">21<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>17<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2457 w4c5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>translation gain<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b6 y2457 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b7 y2457 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b8 y2457 w2c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5de y2457 w2c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2458 w49b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b9 y2458 w4c6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ba y2458 w4c7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7a ws8e\">208,821<span class=\"_ _264\"> </span></div></td><td class=\"c n x7bb y2458 w4c8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>,69<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x7bc y2458 w465 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">2<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>1,<span class=\"_ _9\"></span>494<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2459 w497 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Additions<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b2 y2459 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7bd y2459 w4c9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls132 ws102\">1,7<span class=\"_ _9\"></span>79<span class=\"_ _264\"> </span></div></td><td class=\"c n x7be y2459 w4ca h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">333<span class=\"_ _264\"> </span></div></td><td class=\"c n x7bf y2459 w4cb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">2<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>12<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24aa w4cc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Reclassification<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c0 y24aa w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c1 y24aa w4cd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(3<span class=\"_ _9\"></span>,669)<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c2 y24aa w4ce h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _8\"></span>4<span class=\"_ _9\"></span>51)<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c3 y24aa w4cf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245b w4a2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c4 y245b w4d0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c5 y245b w4d1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">2<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>6<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c6 y245b w4d2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>57<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c7 y245b w4d3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">229<span class=\"_ _8\"></span>,486<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y2665 ff3 fs6 fc2 sc0 ls74 ws72\">Accumulated depreciation<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y245d w493 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 01 <span class=\"_ _1\"></span>April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c8 y245d w1d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c9 y245d w4d4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">2<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ca y245d w4d5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>26<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x2f5 y245d w4d6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">3<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245e w4d7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Charge for<span class=\"_ _1\"></span> the year<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cb y245e w4d8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">35<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cc y245e w4d9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">5,397<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cd y245e w4da h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">57<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ce y245e w4db h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">6<span class=\"_ _9\"></span>,32<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f w4c5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>translation gain<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cf y245f w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b7 y245f w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b8 y245f w2c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5de y245f w2c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w13e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment loss<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d0 y2460 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d1 y2460 w4dc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c5 y2460 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d2 y2460 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ae w49b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d3 y24ae w4dd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,7<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d4 y24ae w4de h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">120,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>92<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d5 y24ae w4df h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d6 y24ae w4e0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">125,4<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w4d7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Charge for<span class=\"_ _1\"></span> the year<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cb y2462 w4e1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">358<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d7 y2462 w4e2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">6<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>47<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d8 y2462 w4e3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">482<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d9 y2462 w4e4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w4c5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>translation gain<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b6 y2463 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b7 y2463 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7da y2463 w4e5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _264\"> </span></div></td><td class=\"c n x7db y2463 w70 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w13e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment loss<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d0 y2464 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7dc y2464 w321 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x7dd y2464 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7de y2464 w4e6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _4\"></span>,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w4cc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Reclassification<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c0 y2465 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c1 y2465 w4cd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(3<span class=\"_ _9\"></span>,669)<span class=\"_ _264\"> </span></div></td><td class=\"c n x7df y2465 w4e7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _8\"></span>4<span class=\"_ _9\"></span>51)<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c3 y2465 w4cf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w4a2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c4 y2466 w4e8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">2<span class=\"_ _9\"></span>,069<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e0 y2466 w52 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">131,070<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e1 y2466 w4e9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>73<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e2 y2466 w4ea h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">1<span class=\"_ _9\"></span>36<span class=\"_ _9\"></span>,012<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y2666 ff3 fs6 fc2 sc0 ls74 ws72\">Net book<span class=\"_ _1\"></span> value<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2441 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e3 y2441 w4eb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">15<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e4 y2441 w4ec h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">7<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>61<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e5 y2441 w4ed h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,7<span class=\"_ _9\"></span>06<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e6 y2441 w4ee h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">9<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>74<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w49b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e7 y2442 w4ef h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">16,2<span class=\"_ _8\"></span>65<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e8 y2442 w4f0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">8<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e9 y2442 w4f1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsc4 wsdc\">1,857<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ea y2442 w4f2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">106,051<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w4b9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x7eb y2443 w4f3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">16,<span class=\"_ _9\"></span>623<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ec y2443 w4f4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ed y2443 w4f5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2,<span class=\"_ _9\"></span>08<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ee y2443 w4f6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">176<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>6<span class=\"_ _2\"></span>61<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2ea\">Plant and machinery asse<span class=\"_ _1\"></span>ts with a net book <span class=\"_ _8\"></span>value of \u20ac17<span class=\"_ _4\"></span>,851,000 are held as asse<span class=\"_ _1\"></span>ts under construction and ar<span class=\"_ _8\"></span>e not </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2eb\">depreciated, rela<span class=\"_ _1\"></span>ting to <span class=\"_ _1\"></span>the Hull Plant (31 March 2023: \u20ac24<span class=\"_ _8\"></span>,851,000).<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls19 ws1e gs2ec\">Impairment<span class=\"_ _8\"></span> r<span class=\"_ _9\"></span>eview<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2ed\">The carrying v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> the property<span class=\"_ _4\"></span>, plant and equipment, internal development costs and intellectual pr<span class=\"_ _8\"></span>operty rights </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2ee\">are split between <span class=\"_ _8\"></span>two cash generating units (<span class=\"_ _1\"></span>CGUs<span class=\"_ _8\"></span>), representing <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Accoya and <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya segments and the carrying </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2ef\">value of<span class=\"_ _8\"></span> Goodwill is allocated to the <span class=\"_ _8\"></span>Accoya segment. <span class=\"_ _1\"></span>The recov<span class=\"_ _1\"></span>erable amount of<span class=\"_ _8\"></span> these CGUs are determined based on </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2f0\">a v<span class=\"_ _1\"></span>alue-in-use calculation which uses cash <span class=\"_ _1\"></span>flow<span class=\"_ _1\"></span> projections f<span class=\"_ _8\"></span>or a period of 5 <span class=\"_ _8\"></span>to 7 years based on latest <span class=\"_ _1\"></span>financial budgets </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2f1\">and discounted at a pre-tax discount r<span class=\"_ _1\"></span>ate of<span class=\"_ _8\"></span> 14.25% (31 March 2023: 13.5%) to determine <span class=\"_ _8\"></span>their present <span class=\"_ _1\"></span>value. <span class=\"_ _8\"></span>A cash </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2f2\">flow pr<span class=\"_ _8\"></span>ojection period of 7 y<span class=\"_ _1\"></span>ears w<span class=\"_ _1\"></span>as used for<span class=\"_ _8\"></span> the T<span class=\"_ _18\"></span>ricoya segment calculation <span class=\"_ _1\"></span>to reflect <span class=\"_ _1\"></span>the future cash<span class=\"_ _1\"></span>flows of<span class=\"_ _8\"></span> the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2f3\">plant, considering the estima<span class=\"_ _1\"></span>ted hold period, remaining completion activities and production r<span class=\"_ _8\"></span>amp-up.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2f4\">The key<span class=\"_ _8\"></span> assumptions used in the v<span class=\"_ _1\"></span>alue in use calculations are: </div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs2f5\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">the manufacturing rev<span class=\"_ _8\"></span>enues, operating margins and future licence <span class=\"_ _1\"></span>fees estimated b<span class=\"_ _1\"></span>y managemen<span class=\"_ _1\"></span>t;<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs2f6\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">the timing of<span class=\"_ _8\"></span> completion of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ricoya Hull plant;<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs2f7\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">the timing of<span class=\"_ _8\"></span> completion of construction o<span class=\"_ _1\"></span>f additional <span class=\"_ _1\"></span>facilities (<span class=\"_ _8\"></span>and associated output<span class=\"_ _8\"></span>);<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs2f8\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">forecas<span class=\"_ _1\"></span>t UK natural gas prices;<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs2f9\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">the long term gro<span class=\"_ _1\"></span>wth rate; and<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs2fa\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">the discount rate. </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2fb\">The Directors have de<span class=\"_ _1\"></span>termined that an impairment o<span class=\"_ _1\"></span>f \u20ac93 million should be r<span class=\"_ _8\"></span>ecognised in the T<span class=\"_ _18\"></span>ricoya CGU, o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>which  </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2fc\">\u20ac7 million was r<span class=\"_ _8\"></span>ecognised in the year<span class=\"_ _8\"></span> ended 31 March 2024. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2fd\">The remaining reco<span class=\"_ _1\"></span>verable amount o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the T<span class=\"_ _4\"></span>ricoya CGU at 31 Mar<span class=\"_ _1\"></span>ch 2024 is \u20ac20m. </div>The increase in the impairmen<span class=\"_ _1\"></span>t of<span class=\"_ _1\"></span> the <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya segment assets is caused by<span class=\"_ _8\"></span> an increase in market indicators &amp; interes<span class=\"_ _1\"></span>t rates used <span class=\"_ _1\"></span>to calculate the discount r<span class=\"_ _1\"></span>ate utilised in the <span class=\"_ _8\"></span>value in use calculation. The discount r<span class=\"_ _8\"></span>ate increased by 0<span class=\"_ _8\"></span>.75% to 14.25% (13.5% at 31 Mar<span class=\"_ _1\"></span>ch 2023).<span class=\"_ _264\"> </span>Key<span class=\"_ _8\"></span> assumptions applied to the <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya CGU wer<span class=\"_ _1\"></span>e as follo<span class=\"_ _1\"></span>ws:<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">a discount rate of<span class=\"_ _8\"></span> 14.25%;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Project capital costs <span class=\"_ _1\"></span>to bring the plant into commer<span class=\"_ _8\"></span>cial operation of \u20ac35m;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">A<span class=\"_ _1\"></span> production capacity<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> 24,<span class=\"_ _8\"></span>000MT<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">A<span class=\"_ _1\"></span> \u201chold period\u201d of<span class=\"_ _1\"></span> 2 y<span class=\"_ _1\"></span>ears from 31 Mar<span class=\"_ _1\"></span>ch 2024 (<span class=\"_ _8\"></span>period in which no construction activities is performed); and<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">a long-term growth ra<span class=\"_ _1\"></span>te of<span class=\"_ _1\"></span> 2%.<span class=\"_ _264\"> </span></span>The impact the <span class=\"_ _1\"></span>following changes <span class=\"_ _8\"></span>to these key<span class=\"_ _1\"></span> assumptions <span class=\"_ _1\"></span>would have, if<span class=\"_ _8\"></span> made in isolation, on the impairment calculated f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>the T<span class=\"_ _4\"></span>ricoya CGU is as f<span class=\"_ _8\"></span>ollows:<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">a 1% increase in the discoun<span class=\"_ _1\"></span>t rate: increase o<span class=\"_ _1\"></span>f \u20ac6m<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">a 1% decrease in the long-term gr<span class=\"_ _8\"></span>owth rate: increase of<span class=\"_ _1\"></span> \u20ac3m<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">a 12-mon<span class=\"_ _1\"></span>th extension in the hold period: incr<span class=\"_ _1\"></span>ease of<span class=\"_ _1\"></span> \u20ac8m<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">a 6,000MT<span class=\"_ _8\"></span> increase in the production capacity: decr<span class=\"_ _1\"></span>ease of<span class=\"_ _1\"></span> \u20ac18m<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">a \u20ac10m increase in the capital cos<span class=\"_ _1\"></span>ts to bring <span class=\"_ _1\"></span>the plant into commercial oper<span class=\"_ _1\"></span>ation: increase of<span class=\"_ _8\"></span> \u20ac7m</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "<table class=\"s w30c h184\" id=\"_2885c707-81b1-44de-99ca-e135fef7f8bc\"><tr><td></td><td class=\"t m0 x247 h2e y25ee ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y25ee ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y25ef ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y25ef ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24af w30d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Sales and marketing<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b3 y24af w30e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">6,<span class=\"_ _9\"></span>04<span class=\"_ _2\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b4 y24af w30f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">5<span class=\"_ _9\"></span>,2<span class=\"_ _9\"></span>19<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b0 w310 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research and developmen<span class=\"_ _1\"></span>t<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b5 y24b0 w311 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,490<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b6 y24b0 w312 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,4<span class=\"_ _9\"></span>58<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b1 w39 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b7 y24b1 w313 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">11,73<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b8 y24b1 w314 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">1<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>675<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w315 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Administration costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x5b9 y2465 w316 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">13,<span class=\"_ _9\"></span>08<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ba y2465 w317 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">14,<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w318 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Exceptional Items<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bb y2466 w319 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bc y2466 w31a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,4<span class=\"_ _9\"></span>53<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w31b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other operating cos<span class=\"_ _1\"></span>ts excluding depreciation and amortisa<span class=\"_ _1\"></span>tion<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bd y24b2 w31c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">33<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>48<span class=\"_ _264\"> </span></div></td><td class=\"c n x5be y24b2 wcb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">33,03<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w31d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation and amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x5bf y24b3 w31e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c0 y24b3 w31f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">8,292<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w320 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment loss \u2013 exceptional item<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c1 y24b4 w321 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c2 y24b4 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w322 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal other operating costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c3 y2443 w323 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">50,<span class=\"_ _8\"></span>127<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c4 y2443 w324 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>7,<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>1<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-550": {
   "value": "5.  Exc<span class=\"_ _1\"></span>eptional<span class=\"_ _8\"></span> items<span class=\"_ _264\"> </span><table class=\"s w325 h185\" id=\"_2ea17650-10f2-440a-8707-b1f639de6bb2\"><tr><td></td><td class=\"t m0 x247 h2e y25f0 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y25f0 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y25f1 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y25f1 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2464 w326 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Advisor f<span class=\"_ _8\"></span>ees in relation to T<span class=\"_ _4\"></span>ricoya consortium reor<span class=\"_ _1\"></span>ganisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c5 y2464 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c6 y2464 w327 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1,<span class=\"_ _9\"></span>45<span class=\"_ _9\"></span>3)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w328 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ricoya segment assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c7 y2465 w329 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">(7<span class=\"_ _8\"></span>,000<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c8 y2465 w32a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">(<span class=\"_ _1\"></span>86,000<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w32b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Partial net derecogition o<span class=\"_ _1\"></span>f NatW<span class=\"_ _8\"></span>est loan<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c9 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ca y2466 w32c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w32d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Revaluation / r<span class=\"_ _1\"></span>ecognition of <span class=\"_ _8\"></span>Valua<span class=\"_ _1\"></span>tion Recovery<span class=\"_ _8\"></span> Instrument \u201cVRI\u201d liability<span class=\"_ _264\"> </span></div></td><td class=\"c n x5cb y24b2 w32e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">281<span class=\"_ _264\"> </span></div></td><td class=\"c n x5cc y24b2 w32f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>83)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w330 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change differences on Corpor<span class=\"_ _1\"></span>ate USD cash held for<span class=\"_ _8\"></span> investment in to USA<span class=\"_ _8\"></span> JV<span class=\"_ _1\"></span>- incl. in Finance expense<span class=\"_ _264\"> </span></div></td><td class=\"c n x5cd y24b3 w331 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">249<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ce y24b3 w332 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1e ws25\">1,380<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w333 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Restructuring costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x5cf y2442 wcb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5d0 y2442 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w334 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal exceptional items<span class=\"_ _264\"> </span></div></td><td class=\"c n x5d1 y2443 w335 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5d2 y2443 w336 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">(<span class=\"_ _9\"></span>78,103)<span class=\"_ _264\"> </span></div></td></tr></table><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs251\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Foreign e<span class=\"_ _1\"></span>xchange differ<span class=\"_ _1\"></span>ences w<span class=\"_ _1\"></span>ere recognised due <span class=\"_ _8\"></span>to US dollars held for inv<span class=\"_ _8\"></span>estment into Accoy<span class=\"_ _8\"></span>a USA LL<span class=\"_ _8\"></span>C. Following </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs252\">the November<span class=\"_ _8\"></span> 2023 capital raise (<span class=\"_ _8\"></span>and in the prior <span class=\"_ _1\"></span>year<span class=\"_ _4\"></span>, following <span class=\"_ _1\"></span>the May<span class=\"_ _1\"></span> 2021 capital raise<span class=\"_ _8\"></span>), the amount r<span class=\"_ _8\"></span>aised to </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs253\">invest into <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> was tr<span class=\"_ _1\"></span>anslated into US dollars and held in cash ensuring <span class=\"_ _1\"></span>that f<span class=\"_ _1\"></span>oreign ex<span class=\"_ _1\"></span>change movements </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs254\">did not decrease <span class=\"_ _1\"></span>the amount raised below<span class=\"_ _8\"></span> the US dollar inv<span class=\"_ _1\"></span>estment into <span class=\"_ _8\"></span>Accoya USA. <span class=\"_ _1\"></span>This tr<span class=\"_ _1\"></span>eatment did not meet </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs256\">the requirements <span class=\"_ _8\"></span>for hedge accounting under<span class=\"_ _1\"></span> IFRS 9<span class=\"_ _4\"></span>, Financials instruments, and theref<span class=\"_ _1\"></span>ore the <span class=\"_ _8\"></span>foreign exchange </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs257\">gain on the re<span class=\"_ _1\"></span>valuation of<span class=\"_ _8\"></span> the US dollars has been accounted f<span class=\"_ _1\"></span>or in Finance expenses.<span class=\"_ _264\"> </span></div>8.  Operating<span class=\"_ _1\"></span> profit<span class=\"_ _264\"> </span><table class=\"s w366 h18a\" id=\"_0bae989f-e7f7-4dad-9d1d-ad2703c5679e\"><tr><td></td><td class=\"t m0 x247 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h27 y260a ff2 fs6 fc2 sc0 ls2 ws2\">This has been arrived at after<span class=\"_ _1\"></span> charging<span class=\"_ _1\"></span>/(<span class=\"_ _8\"></span>crediting<span class=\"_ _8\"></span>):<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y245e w367 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Staff costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x608 y245e w368 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">24,403<span class=\"_ _264\"> </span></div></td><td class=\"c n x609 y245e w369 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">23<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>96<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f w13b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation of<span class=\"_ _8\"></span> property, plant and equipmen<span class=\"_ _1\"></span>t, and right of<span class=\"_ _1\"></span> use assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60a y245f w13c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">8,<span class=\"_ _9\"></span>751<span class=\"_ _264\"> </span></div></td><td class=\"c n x60b y245f w13d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w36a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment<span class=\"_ _264\"> </span></div></td><td class=\"c n x60c y2460 w13f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c2 y2460 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ae w138 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amortisation of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60d y24ae w139 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">828<span class=\"_ _264\"> </span></div></td><td class=\"c n x60e y24ae w13a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">780<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w36b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Operating lease rentals<span class=\"_ _264\"> </span></div></td><td class=\"c n x60f y2462 w36c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">40<span class=\"_ _264\"> </span></div></td><td class=\"c n x610 y2462 w36d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls109 ws133\">77<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w36e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change losses / (<span class=\"_ _8\"></span>gains<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x611 y2463 w36f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x293 y2463 w370 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w371 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research &amp; Developmen<span class=\"_ _1\"></span>t (<span class=\"_ _8\"></span>excluding staff<span class=\"_ _1\"></span> costs<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x612 y2464 w372 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">70<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x613 y2464 w373 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">4<span class=\"_ _9\"></span>69<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w374 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or the audit of<span class=\"_ _1\"></span> the Group<span class=\"_ _8\"></span>\u2019s annual <span class=\"_ _1\"></span>financial statements<span class=\"_ _264\"> </span></div></td><td class=\"c n x614 y2465 w375 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">193<span class=\"_ _264\"> </span></div></td><td class=\"c n x615 y2465 w376 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">183<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h27 y260b ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or other services:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2467 w377 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit of <span class=\"_ _8\"></span>the Company\u2019s subsidiaries pursuant to legislation<span class=\"_ _264\"> </span></div></td><td class=\"c n x616 y2467 w378 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">212<span class=\"_ _264\"> </span></div></td><td class=\"c n x617 y2467 w379 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">205<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w37a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit related assurance services<span class=\"_ _264\"> </span></div></td><td class=\"c n x618 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x619 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w37b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to Component auditor for<span class=\"_ _1\"></span> audit of subsidiaries:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61a y2442 w37c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">190<span class=\"_ _264\"> </span></div></td><td class=\"c n x61b y2442 w37d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">182<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w37e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal audit and audit related services:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61c y2443 w37f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">595<span class=\"_ _264\"> </span></div></td><td class=\"c n x61d y2443 w380 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">570<span class=\"_ _264\"> </span></div></td></tr></table>10.  Fina<span class=\"_ _9\"></span>nce ex<span class=\"_ _9\"></span>pen<span class=\"_ _9\"></span>se<span class=\"_ _264\"> </span><table class=\"s w384 h18c\" id=\"_ce4e36cc-e369-40ce-8d2e-3f27ca3a5ce6\"><tr><td></td><td class=\"t m0 x247 h2e y260e ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y260e ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y260f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y260f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24ae w385 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Arnhem land and buildings lease finance charge<span class=\"_ _264\"> </span></div></td><td class=\"c n x620 y24ae w386 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">159<span class=\"_ _264\"> </span></div></td><td class=\"c n x621 y24ae w387 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">179<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24af w388 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest on loans<span class=\"_ _264\"> </span></div></td><td class=\"c n x622 y24af w389 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>36<span class=\"_ _264\"> </span></div></td><td class=\"c n x623 y24af w38a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">2<span class=\"_ _9\"></span>,500<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b0 w38b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest on lease liabilities<span class=\"_ _264\"> </span></div></td><td class=\"c n x624 y24b0 w38c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">133<span class=\"_ _264\"> </span></div></td><td class=\"c n x625 y24b0 w38d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">115<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w38e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Other finance expenses<span class=\"_ _264\"> </span></div></td><td class=\"c n x626 y2464 w38f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">590<span class=\"_ _264\"> </span></div></td><td class=\"c n x627 y2464 w390 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">430<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w391 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal underlying finance expenses<span class=\"_ _264\"> </span></div></td><td class=\"c n x628 y2465 w392 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">4,<span class=\"_ _9\"></span>418<span class=\"_ _264\"> </span></div></td><td class=\"c n x629 y2465 w393 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>24<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y2610 ff3 fs6 fc2 sc0 ls1d ws24\">Exceptional<span class=\"_ _1\"></span> items and<span class=\"_ _1\"></span> other adjustments<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 w394 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change (<span class=\"_ _8\"></span>gain<span class=\"_ _8\"></span>) on Corporate USD cash held for inv<span class=\"_ _1\"></span>estment in to US<span class=\"_ _1\"></span>A <span class=\"_ _8\"></span>JV<span class=\"_ _264\"> </span></div></td><td class=\"c n x62a y24b2 w395 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(249<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x62b y24b2 w396 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>80)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w397 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Partial derecogition of<span class=\"_ _8\"></span> NatWest loan<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c5 y24b3 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x62c y24b3 w398 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>9,<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w399 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Revaluation / r<span class=\"_ _1\"></span>ecognition of <span class=\"_ _8\"></span>Valua<span class=\"_ _1\"></span>tion Recovery<span class=\"_ _8\"></span> Instrument \u201cVRI\u201d<span class=\"_ _264\"> </span></div></td><td class=\"c n x62d y24b4 w39a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">(281)<span class=\"_ _264\"> </span></div></td><td class=\"c n x62e y24b4 w39b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1e ws25\">1,38<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w39c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal Finance expense / (income<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x62f y2443 w39d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2d ws34\">3,888<span class=\"_ _264\"> </span></div></td><td class=\"c n x630 y2443 w39e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table>16.  Proper<span class=\"_ _9\"></span>ty<span class=\"_ _8\"></span>, plant and equipment<span class=\"_ _264\"> </span><table class=\"s w4be h19a\" id=\"_8ad358b1-f299-430a-8ecc-eb28a10f859c\"><tr><td></td><td class=\"t m0 x7a8 h2e y265b ff3 fs19 fc2 sc0 ls2 ws2\">Land and </td><td class=\"t m0 x7a9 h2e y265c ff3 fs19 fc2 sc0 ls2 ws2\">Plant and </td><td class=\"t m0 x249 h2e y265d ff3 fs19 fc2 sc0 ls2 ws2\">Office<span class=\"_ _264\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x7aa h2e y265e ff3 fs19 fc2 sc0 ls2 ws2\">buildings </td><td class=\"t m0 x7ab h2e y265f ff3 fs19 fc2 sc0 ls2 ws2\">machinery </td><td class=\"t m0 x7ac h2e y2660 ff3 fs19 fc2 sc0 ls2 ws2\">equipment </td><td class=\"t m0 x248 h2e y2660 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x7ad h2e y2661 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x7ae h2e y2662 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x249 h2e y2663 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2663 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h9 y2664 ff3 fs6 fc2 sc0 ls2 ws2\">Co<span class=\"_ _9\"></span>st o<span class=\"_ _9\"></span>r va<span class=\"_ _9\"></span>lu<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>i<span class=\"_ _9\"></span>on<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2455 w493 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 01 <span class=\"_ _1\"></span>April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x789 y2455 w4bf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">17,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x7af y2455 w4c0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b0 y2455 w4c1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,3<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b1 y2455 w4c2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>74<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2456 w497 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Additions<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b2 y2456 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b3 y2456 w4c3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">2<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _9\"></span>76<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b4 y2456 w3d2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">341<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b5 y2456 w4c4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">21<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>17<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2457 w4c5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>translation gain<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b6 y2457 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b7 y2457 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b8 y2457 w2c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5de y2457 w2c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2458 w49b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b9 y2458 w4c6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ba y2458 w4c7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7a ws8e\">208,821<span class=\"_ _264\"> </span></div></td><td class=\"c n x7bb y2458 w4c8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>,69<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x7bc y2458 w465 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">2<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>1,<span class=\"_ _9\"></span>494<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2459 w497 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Additions<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b2 y2459 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7bd y2459 w4c9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls132 ws102\">1,7<span class=\"_ _9\"></span>79<span class=\"_ _264\"> </span></div></td><td class=\"c n x7be y2459 w4ca h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">333<span class=\"_ _264\"> </span></div></td><td class=\"c n x7bf y2459 w4cb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">2<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>12<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24aa w4cc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Reclassification<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c0 y24aa w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c1 y24aa w4cd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(3<span class=\"_ _9\"></span>,669)<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c2 y24aa w4ce h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _8\"></span>4<span class=\"_ _9\"></span>51)<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c3 y24aa w4cf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245b w4a2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c4 y245b w4d0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c5 y245b w4d1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">2<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>6<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c6 y245b w4d2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>57<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c7 y245b w4d3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">229<span class=\"_ _8\"></span>,486<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y2665 ff3 fs6 fc2 sc0 ls74 ws72\">Accumulated depreciation<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y245d w493 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 01 <span class=\"_ _1\"></span>April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c8 y245d w1d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c9 y245d w4d4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">2<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ca y245d w4d5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>26<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x2f5 y245d w4d6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">3<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245e w4d7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Charge for<span class=\"_ _1\"></span> the year<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cb y245e w4d8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">35<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cc y245e w4d9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">5,397<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cd y245e w4da h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">57<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ce y245e w4db h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">6<span class=\"_ _9\"></span>,32<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f w4c5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>translation gain<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cf y245f w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b7 y245f w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b8 y245f w2c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5de y245f w2c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w13e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment loss<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d0 y2460 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d1 y2460 w4dc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c5 y2460 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d2 y2460 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ae w49b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d3 y24ae w4dd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,7<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d4 y24ae w4de h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">120,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>92<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d5 y24ae w4df h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d6 y24ae w4e0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">125,4<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w4d7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Charge for<span class=\"_ _1\"></span> the year<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cb y2462 w4e1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">358<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d7 y2462 w4e2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">6<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>47<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d8 y2462 w4e3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">482<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d9 y2462 w4e4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w4c5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>translation gain<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b6 y2463 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b7 y2463 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7da y2463 w4e5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _264\"> </span></div></td><td class=\"c n x7db y2463 w70 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w13e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment loss<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d0 y2464 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7dc y2464 w321 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x7dd y2464 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7de y2464 w4e6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _4\"></span>,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w4cc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Reclassification<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c0 y2465 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c1 y2465 w4cd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(3<span class=\"_ _9\"></span>,669)<span class=\"_ _264\"> </span></div></td><td class=\"c n x7df y2465 w4e7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _8\"></span>4<span class=\"_ _9\"></span>51)<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c3 y2465 w4cf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w4a2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c4 y2466 w4e8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">2<span class=\"_ _9\"></span>,069<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e0 y2466 w52 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">131,070<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e1 y2466 w4e9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>73<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e2 y2466 w4ea h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">1<span class=\"_ _9\"></span>36<span class=\"_ _9\"></span>,012<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y2666 ff3 fs6 fc2 sc0 ls74 ws72\">Net book<span class=\"_ _1\"></span> value<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2441 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e3 y2441 w4eb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">15<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e4 y2441 w4ec h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">7<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>61<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e5 y2441 w4ed h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,7<span class=\"_ _9\"></span>06<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e6 y2441 w4ee h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">9<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>74<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w49b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e7 y2442 w4ef h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">16,2<span class=\"_ _8\"></span>65<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e8 y2442 w4f0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">8<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e9 y2442 w4f1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsc4 wsdc\">1,857<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ea y2442 w4f2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">106,051<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w4b9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x7eb y2443 w4f3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">16,<span class=\"_ _9\"></span>623<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ec y2443 w4f4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ed y2443 w4f5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2,<span class=\"_ _9\"></span>08<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ee y2443 w4f6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">176<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>6<span class=\"_ _2\"></span>61<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-541": {
   "value": "<div class=\"gs24e\"><table class=\"s w325 h185\" id=\"_2ea17650-10f2-440a-8707-b1f639de6bb2\"><tr><td></td><td class=\"t m0 x247 h2e y25f0 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y25f0 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y25f1 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y25f1 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2464 w326 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Advisor f<span class=\"_ _8\"></span>ees in relation to T<span class=\"_ _4\"></span>ricoya consortium reor<span class=\"_ _1\"></span>ganisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c5 y2464 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c6 y2464 w327 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1,<span class=\"_ _9\"></span>45<span class=\"_ _9\"></span>3)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w328 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ricoya segment assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c7 y2465 w329 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">(7<span class=\"_ _8\"></span>,000<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c8 y2465 w32a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">(<span class=\"_ _1\"></span>86,000<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w32b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Partial net derecogition o<span class=\"_ _1\"></span>f NatW<span class=\"_ _8\"></span>est loan<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c9 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ca y2466 w32c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w32d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Revaluation / r<span class=\"_ _1\"></span>ecognition of <span class=\"_ _8\"></span>Valua<span class=\"_ _1\"></span>tion Recovery<span class=\"_ _8\"></span> Instrument \u201cVRI\u201d liability<span class=\"_ _264\"> </span></div></td><td class=\"c n x5cb y24b2 w32e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">281<span class=\"_ _264\"> </span></div></td><td class=\"c n x5cc y24b2 w32f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>83)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w330 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change differences on Corpor<span class=\"_ _1\"></span>ate USD cash held for<span class=\"_ _8\"></span> investment in to USA<span class=\"_ _8\"></span> JV<span class=\"_ _1\"></span>- incl. in Finance expense<span class=\"_ _264\"> </span></div></td><td class=\"c n x5cd y24b3 w331 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">249<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ce y24b3 w332 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1e ws25\">1,380<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w333 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Restructuring costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x5cf y2442 wcb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5d0 y2442 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w334 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal exceptional items<span class=\"_ _264\"> </span></div></td><td class=\"c n x5d1 y2443 w335 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5d2 y2443 w336 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">(<span class=\"_ _9\"></span>78,103)<span class=\"_ _264\"> </span></div></td></tr></table></div>10.  Fina<span class=\"_ _9\"></span>nce ex<span class=\"_ _9\"></span>pen<span class=\"_ _9\"></span>se<span class=\"_ _264\"> </span><table class=\"s w384 h18c\" id=\"_ce4e36cc-e369-40ce-8d2e-3f27ca3a5ce6\"><tr><td></td><td class=\"t m0 x247 h2e y260e ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y260e ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y260f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y260f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24ae w385 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Arnhem land and buildings lease finance charge<span class=\"_ _264\"> </span></div></td><td class=\"c n x620 y24ae w386 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">159<span class=\"_ _264\"> </span></div></td><td class=\"c n x621 y24ae w387 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">179<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24af w388 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest on loans<span class=\"_ _264\"> </span></div></td><td class=\"c n x622 y24af w389 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>36<span class=\"_ _264\"> </span></div></td><td class=\"c n x623 y24af w38a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">2<span class=\"_ _9\"></span>,500<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b0 w38b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest on lease liabilities<span class=\"_ _264\"> </span></div></td><td class=\"c n x624 y24b0 w38c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">133<span class=\"_ _264\"> </span></div></td><td class=\"c n x625 y24b0 w38d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">115<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w38e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Other finance expenses<span class=\"_ _264\"> </span></div></td><td class=\"c n x626 y2464 w38f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">590<span class=\"_ _264\"> </span></div></td><td class=\"c n x627 y2464 w390 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">430<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w391 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal underlying finance expenses<span class=\"_ _264\"> </span></div></td><td class=\"c n x628 y2465 w392 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">4,<span class=\"_ _9\"></span>418<span class=\"_ _264\"> </span></div></td><td class=\"c n x629 y2465 w393 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>24<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y2610 ff3 fs6 fc2 sc0 ls1d ws24\">Exceptional<span class=\"_ _1\"></span> items and<span class=\"_ _1\"></span> other adjustments<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 w394 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change (<span class=\"_ _8\"></span>gain<span class=\"_ _8\"></span>) on Corporate USD cash held for inv<span class=\"_ _1\"></span>estment in to US<span class=\"_ _1\"></span>A <span class=\"_ _8\"></span>JV<span class=\"_ _264\"> </span></div></td><td class=\"c n x62a y24b2 w395 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(249<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x62b y24b2 w396 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>80)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w397 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Partial derecogition of<span class=\"_ _8\"></span> NatWest loan<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c5 y24b3 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x62c y24b3 w398 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>9,<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w399 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Revaluation / r<span class=\"_ _1\"></span>ecognition of <span class=\"_ _8\"></span>Valua<span class=\"_ _1\"></span>tion Recovery<span class=\"_ _8\"></span> Instrument \u201cVRI\u201d<span class=\"_ _264\"> </span></div></td><td class=\"c n x62d y24b4 w39a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">(281)<span class=\"_ _264\"> </span></div></td><td class=\"c n x62e y24b4 w39b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1e ws25\">1,38<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w39c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal Finance expense / (income<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x62f y2443 w39d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2d ws34\">3,888<span class=\"_ _264\"> </span></div></td><td class=\"c n x630 y2443 w39e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls41 ws176 gs259\">6. Employees<span class=\"_ _264\"> </span></div><div class=\"gs25a\"><table class=\"s w301 h187\" id=\"_efe88dca-4a03-4398-b5b2-43382bc3f39e\"><tr><td></td><td class=\"t m0 x1a0 h2e y2600 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y2600 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2601 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2601 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h27 y2602 ff2 fs6 fc2 sc0 ls2 ws2\">Staff costs (including Dir<span class=\"_ _1\"></span>ectors<span class=\"_ _8\"></span>) consist of:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y25c5 w348 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Wages and salaries<span class=\"_ _264\"> </span></div></td><td class=\"c n x5f1 y25c5 w349 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">18,<span class=\"_ _9\"></span>50<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x5f2 y25c5 w34a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">18,<span class=\"_ _9\"></span>58<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w34b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Social security costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x5f3 y2467 w34c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x5f4 y2467 w34d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">2<span class=\"_ _9\"></span>,838<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w34e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other pension costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x5f5 y2441 w34f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,<span class=\"_ _9\"></span>35<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x5f6 y2441 w350 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">1,573<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w105 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Share based payments<span class=\"_ _264\"> </span></div></td><td class=\"c n x5f7 y2442 w351 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">1,<span class=\"_ _9\"></span>494<span class=\"_ _264\"> </span></div></td><td class=\"c n x5f8 y2442 w352 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">201<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x556 y2443 w353 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">24,4<span class=\"_ _9\"></span>03<span class=\"_ _264\"> </span></div></td><td class=\"c n x5f9 y2443 w303 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">23<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>96<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs25b\">Pension costs r<span class=\"_ _1\"></span>elate to defined con<span class=\"_ _1\"></span>tribution plan contributions.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs25c\">The average mon<span class=\"_ _1\"></span>thly number<span class=\"_ _8\"></span> of employees, including Ex<span class=\"_ _8\"></span>ecutive Directors, during the <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> was as <span class=\"_ _8\"></span>follows:<span class=\"_ _264\"> </span></div><div class=\"gs25d\"><table class=\"s w354 h188\" id=\"_b6bc76d5-3920-4283-acc2-8b0f38b9ffe0\"><tr><td></td><td class=\"c n x5fa y2604 w355 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x5fb y2604 w356 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w357 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Sales and marketing, administr<span class=\"_ _1\"></span>ation, research and engineering<span class=\"_ _264\"> </span></div></td><td class=\"c n x5fc y2441 w358 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">122<span class=\"_ _264\"> </span></div></td><td class=\"c n x5fd y2441 w359 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">142<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w35a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Operating<span class=\"_ _264\"> </span></div></td><td class=\"c n x5fe y2442 w35b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">114<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ff y2442 w35c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">103<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x600 y2443 w35d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">236<span class=\"_ _264\"> </span></div></td><td class=\"c n x601 y2443 w35e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">24<span class=\"_ _9\"></span>5</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-552": {
   "value": "6. Employees<span class=\"_ _264\"> </span><table class=\"s w301 h187\" id=\"_efe88dca-4a03-4398-b5b2-43382bc3f39e\"><tr><td></td><td class=\"t m0 x1a0 h2e y2600 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y2600 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2601 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2601 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h27 y2602 ff2 fs6 fc2 sc0 ls2 ws2\">Staff costs (including Dir<span class=\"_ _1\"></span>ectors<span class=\"_ _8\"></span>) consist of:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y25c5 w348 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Wages and salaries<span class=\"_ _264\"> </span></div></td><td class=\"c n x5f1 y25c5 w349 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">18,<span class=\"_ _9\"></span>50<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x5f2 y25c5 w34a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">18,<span class=\"_ _9\"></span>58<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w34b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Social security costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x5f3 y2467 w34c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x5f4 y2467 w34d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">2<span class=\"_ _9\"></span>,838<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w34e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other pension costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x5f5 y2441 w34f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,<span class=\"_ _9\"></span>35<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x5f6 y2441 w350 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">1,573<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w105 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Share based payments<span class=\"_ _264\"> </span></div></td><td class=\"c n x5f7 y2442 w351 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">1,<span class=\"_ _9\"></span>494<span class=\"_ _264\"> </span></div></td><td class=\"c n x5f8 y2442 w352 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">201<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x556 y2443 w353 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">24,4<span class=\"_ _9\"></span>03<span class=\"_ _264\"> </span></div></td><td class=\"c n x5f9 y2443 w303 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">23<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>96<span class=\"_ _264\"> </span></div></td></tr></table>8.  Operating<span class=\"_ _1\"></span> profit<span class=\"_ _264\"> </span><table class=\"s w366 h18a\" id=\"_0bae989f-e7f7-4dad-9d1d-ad2703c5679e\"><tr><td></td><td class=\"t m0 x247 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h27 y260a ff2 fs6 fc2 sc0 ls2 ws2\">This has been arrived at after<span class=\"_ _1\"></span> charging<span class=\"_ _1\"></span>/(<span class=\"_ _8\"></span>crediting<span class=\"_ _8\"></span>):<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y245e w367 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Staff costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x608 y245e w368 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">24,403<span class=\"_ _264\"> </span></div></td><td class=\"c n x609 y245e w369 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">23<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>96<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f w13b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation of<span class=\"_ _8\"></span> property, plant and equipmen<span class=\"_ _1\"></span>t, and right of<span class=\"_ _1\"></span> use assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60a y245f w13c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">8,<span class=\"_ _9\"></span>751<span class=\"_ _264\"> </span></div></td><td class=\"c n x60b y245f w13d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w36a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment<span class=\"_ _264\"> </span></div></td><td class=\"c n x60c y2460 w13f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c2 y2460 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ae w138 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amortisation of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60d y24ae w139 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">828<span class=\"_ _264\"> </span></div></td><td class=\"c n x60e y24ae w13a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">780<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w36b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Operating lease rentals<span class=\"_ _264\"> </span></div></td><td class=\"c n x60f y2462 w36c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">40<span class=\"_ _264\"> </span></div></td><td class=\"c n x610 y2462 w36d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls109 ws133\">77<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w36e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change losses / (<span class=\"_ _8\"></span>gains<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x611 y2463 w36f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x293 y2463 w370 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w371 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research &amp; Developmen<span class=\"_ _1\"></span>t (<span class=\"_ _8\"></span>excluding staff<span class=\"_ _1\"></span> costs<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x612 y2464 w372 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">70<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x613 y2464 w373 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">4<span class=\"_ _9\"></span>69<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w374 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or the audit of<span class=\"_ _1\"></span> the Group<span class=\"_ _8\"></span>\u2019s annual <span class=\"_ _1\"></span>financial statements<span class=\"_ _264\"> </span></div></td><td class=\"c n x614 y2465 w375 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">193<span class=\"_ _264\"> </span></div></td><td class=\"c n x615 y2465 w376 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">183<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h27 y260b ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or other services:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2467 w377 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit of <span class=\"_ _8\"></span>the Company\u2019s subsidiaries pursuant to legislation<span class=\"_ _264\"> </span></div></td><td class=\"c n x616 y2467 w378 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">212<span class=\"_ _264\"> </span></div></td><td class=\"c n x617 y2467 w379 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">205<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w37a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit related assurance services<span class=\"_ _264\"> </span></div></td><td class=\"c n x618 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x619 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w37b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to Component auditor for<span class=\"_ _1\"></span> audit of subsidiaries:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61a y2442 w37c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">190<span class=\"_ _264\"> </span></div></td><td class=\"c n x61b y2442 w37d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">182<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w37e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal audit and audit related services:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61c y2443 w37f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">595<span class=\"_ _264\"> </span></div></td><td class=\"c n x61d y2443 w380 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">570<span class=\"_ _264\"> </span></div></td></tr></table>Empl<span class=\"_ _9\"></span>oyee Be<span class=\"_ _9\"></span>nefit T<span class=\"_ _8\"></span>ru<span class=\"_ _9\"></span>st \u2013 Sh<span class=\"_ _9\"></span>are b<span class=\"_ _9\"></span>onu<span class=\"_ _9\"></span>s awar<span class=\"_ _9\"></span>d<span class=\"_ _264\"> </span>190,<span class=\"_ _8\"></span>492 new Ordinary<span class=\"_ _1\"></span> shares are held b<span class=\"_ _1\"></span>y an Emplo<span class=\"_ _1\"></span>yee Benefit <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>rust as part of <span class=\"_ _1\"></span>the annual bonus, in connection with the employee r<span class=\"_ _1\"></span>emuneration and incentivisation arr<span class=\"_ _1\"></span>angements f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>the period from 1 <span class=\"_ _1\"></span>April 2022 to 31 March 2023, the beneficiaries of<span class=\"_ _1\"></span> which ar<span class=\"_ _1\"></span>e primarily senior<span class=\"_ _8\"></span> employees. Such new Or<span class=\"_ _1\"></span>dinary shar<span class=\"_ _8\"></span>es vest if<span class=\"_ _1\"></span> the employ<span class=\"_ _1\"></span>ees remain in employment <span class=\"_ _1\"></span>with the Company<span class=\"_ _8\"></span> at the v<span class=\"_ _1\"></span>esting date, being 1 <span class=\"_ _8\"></span>July 2024 (<span class=\"_ _8\"></span>subject to certain other<span class=\"_ _1\"></span> provisions including regulations, good-leav<span class=\"_ _1\"></span>er<span class=\"_ _4\"></span>, take-over<span class=\"_ _8\"></span> and Remuneration Committee discretion pro<span class=\"_ _1\"></span>visions<span class=\"_ _8\"></span>). As at 31 Mar<span class=\"_ _8\"></span>ch 2024, the Employment Benefit <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>rust was consolidated by<span class=\"_ _8\"></span> the Company and <span class=\"_ _8\"></span>the 190,492 shar<span class=\"_ _1\"></span>es are recor<span class=\"_ _1\"></span>ded as Own Shares  within equity<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span>In July<span class=\"_ _8\"></span> 2022, 137<span class=\"_ _8\"></span>,665 shares w<span class=\"_ _1\"></span>ere issued to an Emplo<span class=\"_ _1\"></span>yee Benefit <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>rust (EBT) at nominal v<span class=\"_ _8\"></span>alue, as part of the annual bonus, in connection with <span class=\"_ _1\"></span>the employee r<span class=\"_ _1\"></span>emuneration and incentivisa<span class=\"_ _1\"></span>tion arrangements f<span class=\"_ _8\"></span>or the period fr<span class=\"_ _1\"></span>om 1 <span class=\"_ _1\"></span>April 2021 to 31 March 2022. <span class=\"_ _8\"></span>These shares will <span class=\"_ _8\"></span>vest in July<span class=\"_ _8\"></span> 2023, subject to the employees con<span class=\"_ _1\"></span>tinuing employment <span class=\"_ _1\"></span>within the Group.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls2 ws2 gs25f\">7<span class=\"_ _8\"></span>.  Dir<span class=\"_ _9\"></span>ec<span class=\"_ _9\"></span>to<span class=\"_ _9\"></span>rs\u2019 r<span class=\"_ _9\"></span>emun<span class=\"_ _9\"></span>er<span class=\"_ _9\"></span>ation<span class=\"_ _264\"> </span></div><div class=\"gs260\"><table class=\"s w301 h183\" id=\"_2218156f-49c6-4427-aa3e-5ff2156a59b6\"><tr><td></td><td class=\"t m0 x1a0 h2e y2605 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x54d h2e y2605 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2606 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x1a7 h2e y2606 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h27 y2607 ff2 fs6 fc2 sc0 ls2 ws2\">Directors<span class=\"_ _1\"></span>\u2019 remuneration consists o<span class=\"_ _1\"></span>f:<span class=\"_ _12e\"> </span> <span class=\"_ _1ab\"> </span> </td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2441 w35f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Directors<span class=\"_ _1\"></span>\u2019 emoluments<span class=\"_ _264\"> </span></div></td><td class=\"c n x602 y2441 w360 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,4<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x603 y2441 w361 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">1,170<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w362 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Company contributions <span class=\"_ _8\"></span>to money purchase pension schemes<span class=\"_ _264\"> </span></div></td><td class=\"c n x604 y2442 wdb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">52<span class=\"_ _264\"> </span></div></td><td class=\"c n x605 y2442 w363 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">38<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x606 y2443 w364 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,<span class=\"_ _9\"></span>50<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x607 y2443 w365 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs261\">Compensation of<span class=\"_ _1\"></span> key<span class=\"_ _8\"></span> management personnel included the f<span class=\"_ _1\"></span>ollowing amounts:<span class=\"_ _264\"> </span></div><div class=\"gs262\"><table class=\"s w301 h186\" id=\"_a0c65555-8ab6-4408-b27b-630e301cbebb\"><tr><td></td><td class=\"t m0 x5d3 h2e y25f2 ff3 fs19 fc2 sc0 ls2 ws2\">Salary<span class=\"_ _1\"></span>, bonus </td><td></td><td class=\"t m0 x56d h2e y25f3 ff3 fs19 fc2 sc0 ls2 ws2\">Share based </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x5d4 h2e y25f4 ff3 fs19 fc2 sc0 ls2 ws2\">and short </td><td></td><td class=\"t m0 x5d5 h2e y25f5 ff3 fs19 fc2 sc0 ls2 ws2\">payments </td><td class=\"t m0 x1a0 h2e y25f6 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y25f7 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td class=\"t m0 x5d6 h2e y25f8 ff3 fs19 fc2 sc0 ls2 ws2\">term benefits </td><td class=\"t m0 x5d7 h2e y25f8 ff3 fs19 fc2 sc0 ls2 ws2\">Pension </td><td class=\"t m0 x5d8 h2e y25f9 ff3 fs19 fc2 sc0 ls2 ws2\">charge </td><td class=\"t m0 x1a0 h2e y25fa ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal </td><td class=\"t m0 x54d h2e y25fb ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x5d9 h2e y25fc ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x1a4 h2e y25fc ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x1a5 h2e y25fd ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x2a8 h2e y25fe ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x1a7 h2e y25ff ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2466 w337 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws6d\">Jelena Arsic van Os<span class=\"_ _264\"> </span></div></td><td class=\"c n x5da y2466 w338 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">47<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x5db y2466 w339 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _264\"> </span></div></td><td class=\"c n x5dc y2466 w33a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">17<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x5dd y2466 w33b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">675<span class=\"_ _264\"> </span></div></td><td class=\"c n x5de y2466 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w33c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Steven Salo<span class=\"_ _264\"> </span></div></td><td class=\"c n x5df y24b2 w33d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>01<span class=\"_ _264\"> </span></div></td><td class=\"c n x5e0 y24b2 wdb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">25<span class=\"_ _264\"> </span></div></td><td class=\"c n x5e1 y24b2 wef h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _264\"> </span></div></td><td class=\"c n x5e2 y24b2 w33e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7a ws8e\">453<span class=\"_ _264\"> </span></div></td><td class=\"c n x5e3 y24b2 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w33f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Rob Harris<span class=\"_ _264\"> </span></div></td><td class=\"c n x213 y24b3 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x5e4 y24b3 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x5e5 y24b3 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x5e6 y24b3 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x5e7 y24b3 w340 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">619<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w341 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">William Rudge<span class=\"_ _264\"> </span></div></td><td class=\"c n x5e8 y24b4 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x5e9 y24b4 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ea y24b4 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x1ef y24b4 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x5eb y24b4 w342 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">10<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x5ec y2443 w343 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">878<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ed y2443 w344 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">52<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ee y2443 w345 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">198<span class=\"_ _264\"> </span></div></td><td class=\"c n x5ef y2443 w346 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">1<span class=\"_ _9\"></span>,12<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x5f0 y2443 w347 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">719<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m2 h13 ff21 fs9 fcb sc0 ls62 ws75 gs263\">OVERV<span class=\"_ _9\"></span>IE<span class=\"_ _9\"></span>W<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs265\">The Group made contributions <span class=\"_ _1\"></span>to one (2023: one<span class=\"_ _8\"></span>) Director\u2019<span class=\"_ _8\"></span>s personal pension plan, with Jelena <span class=\"_ _8\"></span>Arsic van Os r<span class=\"_ _1\"></span>eceiving </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs266\">cash in lieu of<span class=\"_ _1\"></span> pension.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs267\">The figures in <span class=\"_ _8\"></span>the above table are impacted b<span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>foreign exchange noting <span class=\"_ _8\"></span>that the remuneration <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>J <span class=\"_ _1\"></span>Arsic v<span class=\"_ _1\"></span>an Os and </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs268\">S<span class=\"_ gs1\"> </span>Salo are denominated in P<span class=\"_ _1\"></span>ounds Sterling. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs269\">The compensation in the abo<span class=\"_ _1\"></span>ve table <span class=\"_ _8\"></span>for <span class=\"_ _1\"></span>J <span class=\"_ _1\"></span>Arsic <span class=\"_ _1\"></span>V<span class=\"_ _8\"></span>an Os represents <span class=\"_ _1\"></span>the period in which she <span class=\"_ _8\"></span>was appointed as a director </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs26a\">and not a full <span class=\"_ _8\"></span>year<span class=\"_ _8\"></span>. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs26b\">The compensation also includes a L<span class=\"_ _4\"></span>TIP buy-out aw<span class=\"_ _1\"></span>ard in respect o<span class=\"_ _1\"></span>f r<span class=\"_ _8\"></span>emuneration at her f<span class=\"_ _1\"></span>ormer emplo<span class=\"_ _1\"></span>yer<span class=\"_ _1\"></span> that she </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs26c\">forfeited as a r<span class=\"_ _8\"></span>esult of joining <span class=\"_ _1\"></span>Accsys, of<span class=\"_ _8\"></span> 131,557 shares which <span class=\"_ _1\"></span>vests on 27 <span class=\"_ _8\"></span>June 2024.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs26d\">Key<span class=\"_ _8\"></span> management personnel includes the executive dir<span class=\"_ _1\"></span>ectors </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-555": {
   "value": "8.  Operating<span class=\"_ _1\"></span> profit<span class=\"_ _264\"> </span><table class=\"s w366 h18a\" id=\"_0bae989f-e7f7-4dad-9d1d-ad2703c5679e\"><tr><td></td><td class=\"t m0 x247 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h27 y260a ff2 fs6 fc2 sc0 ls2 ws2\">This has been arrived at after<span class=\"_ _1\"></span> charging<span class=\"_ _1\"></span>/(<span class=\"_ _8\"></span>crediting<span class=\"_ _8\"></span>):<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y245e w367 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Staff costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x608 y245e w368 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">24,403<span class=\"_ _264\"> </span></div></td><td class=\"c n x609 y245e w369 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">23<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>96<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f w13b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation of<span class=\"_ _8\"></span> property, plant and equipmen<span class=\"_ _1\"></span>t, and right of<span class=\"_ _1\"></span> use assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60a y245f w13c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">8,<span class=\"_ _9\"></span>751<span class=\"_ _264\"> </span></div></td><td class=\"c n x60b y245f w13d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w36a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment<span class=\"_ _264\"> </span></div></td><td class=\"c n x60c y2460 w13f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c2 y2460 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ae w138 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amortisation of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60d y24ae w139 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">828<span class=\"_ _264\"> </span></div></td><td class=\"c n x60e y24ae w13a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">780<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w36b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Operating lease rentals<span class=\"_ _264\"> </span></div></td><td class=\"c n x60f y2462 w36c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">40<span class=\"_ _264\"> </span></div></td><td class=\"c n x610 y2462 w36d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls109 ws133\">77<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w36e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change losses / (<span class=\"_ _8\"></span>gains<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x611 y2463 w36f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x293 y2463 w370 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w371 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research &amp; Developmen<span class=\"_ _1\"></span>t (<span class=\"_ _8\"></span>excluding staff<span class=\"_ _1\"></span> costs<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x612 y2464 w372 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">70<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x613 y2464 w373 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">4<span class=\"_ _9\"></span>69<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w374 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or the audit of<span class=\"_ _1\"></span> the Group<span class=\"_ _8\"></span>\u2019s annual <span class=\"_ _1\"></span>financial statements<span class=\"_ _264\"> </span></div></td><td class=\"c n x614 y2465 w375 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">193<span class=\"_ _264\"> </span></div></td><td class=\"c n x615 y2465 w376 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">183<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h27 y260b ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or other services:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2467 w377 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit of <span class=\"_ _8\"></span>the Company\u2019s subsidiaries pursuant to legislation<span class=\"_ _264\"> </span></div></td><td class=\"c n x616 y2467 w378 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">212<span class=\"_ _264\"> </span></div></td><td class=\"c n x617 y2467 w379 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">205<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w37a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit related assurance services<span class=\"_ _264\"> </span></div></td><td class=\"c n x618 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x619 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w37b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to Component auditor for<span class=\"_ _1\"></span> audit of subsidiaries:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61a y2442 w37c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">190<span class=\"_ _264\"> </span></div></td><td class=\"c n x61b y2442 w37d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">182<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w37e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal audit and audit related services:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61c y2443 w37f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">595<span class=\"_ _264\"> </span></div></td><td class=\"c n x61d y2443 w380 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">570<span class=\"_ _264\"> </span></div></td></tr></table><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls19 ws178 gs310\">17<span class=\"_ _4\"></span>. Leases<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs311\">(i) Am<span class=\"_ _9\"></span>ount<span class=\"_ _9\"></span>s r<span class=\"_ _9\"></span>eco<span class=\"_ _9\"></span>gnis<span class=\"_ _9\"></span>ed in t<span class=\"_ _9\"></span>he st<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>eme<span class=\"_ _9\"></span>nt of fina<span class=\"_ _9\"></span>ncia<span class=\"_ _9\"></span>l pos<span class=\"_ _9\"></span>ition<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs312\">The statement of<span class=\"_ _8\"></span> financial position shows the <span class=\"_ _1\"></span>following amoun<span class=\"_ _1\"></span>ts relating <span class=\"_ _1\"></span>to leases:<span class=\"_ _264\"> </span></div><div class=\"gs313\"><table class=\"s w301 h19b\" id=\"_731d33e2-6e82-4451-bbc4-f834d6abd9bf\"><tr><td></td><td></td><td class=\"t m0 x6b7 h2e y2667 ff3 fs19 fc2 sc0 ls2 ws2\">Right-of-use assets<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x1a0 h2e y2668 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y2668 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2669 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2669 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h9 y266a ff3 fs6 fc2 sc0 ls74 ws72\">Right-of-use assets<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 w4f7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Properties<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ef y24b2 w4f8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">2<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>76<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x7f0 y24b2 w4f9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7a ws8e\">2,880<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w4fa h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Equipment<span class=\"_ _264\"> </span></div></td><td class=\"c n x7f1 y24b3 w4fb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">973<span class=\"_ _264\"> </span></div></td><td class=\"c n x7f2 y24b3 w4fc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">1<span class=\"_ _9\"></span>,14<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w4fd h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws6d\">Motor V<span class=\"_ _8\"></span>ehicles<span class=\"_ _264\"> </span></div></td><td class=\"c n x7f3 y24b4 w4fe h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _264\"> </span></div></td><td class=\"c n x7f4 y24b4 w4ff h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">16<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x7f5 y2443 w4db h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>73<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x7f6 y2443 wa1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">4,0<span class=\"_ _9\"></span>44<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs314\">Additions to <span class=\"_ _1\"></span>the right-of<span class=\"_ _8\"></span>-use assets during the financial <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>ere \u20ac757<span class=\"_ _4\"></span>,000 (2023: \u20ac590,<span class=\"_ _8\"></span>000). </div><div class=\"gs315\"><table class=\"s w500 h19c\" id=\"_ddf3b638-29ec-4527-8b47-90eee575fc76\"><tr><td></td><td></td><td class=\"t m0 x7f7 h2e y266b ff3 fs19 fc2 sc0 ls2 ws2\">Minimum lease payments<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x1a0 h2e y266c ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x54d h2e y266c ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y266d ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x1a7 h2e y266d ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h9 y266e ff3 fs6 fc2 sc0 ls1d ws24\">Amounts payable<span class=\"_ _8\"></span> under lease liabilities:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y25c5 w501 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Within one year<span class=\"_ _264\"> </span></div></td><td class=\"c n x7f8 y25c5 w502 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">7<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x7f9 y25c5 w503 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">1<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>32<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w504 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2d\">In the second to fifth years inclusive<span class=\"_ _264\"> </span></div></td><td class=\"c n x7fa y2467 w505 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x7fb y2467 w506 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">2<span class=\"_ _9\"></span>,08<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w469 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">After five years<span class=\"_ _264\"> </span></div></td><td class=\"c n x7fc y2441 w507 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>242<span class=\"_ _264\"> </span></div></td><td class=\"c n x7fd y2441 w508 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">3,502<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w509 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Less: future finance charges<span class=\"_ _264\"> </span></div></td><td class=\"c n x7fe y2442 w2f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(2,039)<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ff y2442 w50a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">(<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w50b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Present <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> lease obligations<span class=\"_ _264\"> </span></div></td><td class=\"c n x800 y2443 w50c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>38<span class=\"_ _264\"> </span></div></td><td class=\"c n x801 y2443 w4e2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">4,735<span class=\"_ _264\"> </span></div></td></tr></table></div>(ii) A<span class=\"_ _9\"></span>mount<span class=\"_ _9\"></span>s r<span class=\"_ _9\"></span>eco<span class=\"_ _9\"></span>gnis<span class=\"_ _9\"></span>ed in t<span class=\"_ _9\"></span>he st<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>eme<span class=\"_ _9\"></span>nt of pr<span class=\"_ _9\"></span>ofit an<span class=\"_ _9\"></span>d loss<span class=\"_ _264\"> </span>The statement of<span class=\"_ _8\"></span> comprehensive income shows <span class=\"_ _1\"></span>the follo<span class=\"_ _1\"></span>wing amounts relating <span class=\"_ _8\"></span>to leases:<span class=\"_ _264\"> </span><table class=\"s w50d h19d\" id=\"_e650f681-a659-4d45-8a39-2ab53581e6df\"><tr><td></td><td class=\"t m0 x247 h2e y266f ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y266f ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2670 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x802 h2e y2670 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h9 y2671 ff3 fs6 fc2 sc0 ls74 ws72\">Depreciation charge of right-of-use assets<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2672 w4f7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Properties<span class=\"_ _264\"> </span></div></td><td class=\"c n x803 y2672 w269 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">428<span class=\"_ _264\"> </span></div></td><td class=\"c n x804 y2672 w50e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">893<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2673 w4fa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Equipment<span class=\"_ _264\"> </span></div></td><td class=\"c n x7f1 y2673 w50f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">625<span class=\"_ _264\"> </span></div></td><td class=\"c n x805 y2673 w510 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">255<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2674 w4fd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws6d\">Motor V<span class=\"_ _8\"></span>ehicles<span class=\"_ _264\"> </span></div></td><td class=\"c n x806 y2674 w511 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">11<span class=\"_ _264\"> </span></div></td><td class=\"c n x807 y2674 w512 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls148 ws94\">34<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x808 y243f w513 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">1,06<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x809 y243f w514 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">1,1<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2440 w515 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest expense (included in <span class=\"_ _1\"></span>finance cost<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x80a y2440 w516 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">29<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x80b y2440 w517 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">2<span class=\"_ _9\"></span>94<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2675 w518 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Expense relating to short-term leases (included in cos<span class=\"_ _1\"></span>t of goods sold and adminis<span class=\"_ _1\"></span>trative expenses<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x80c y2675 w519 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">22<span class=\"_ _264\"> </span></div></td><td class=\"c n x80d y2675 w51a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">60<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1b0 y2442 w51b h19e\"><div class=\"t m0 x1af h27 y249a ff2 fs6 fc2 sc0 ls2 ws2\">Expense relating to leases o<span class=\"_ _1\"></span>f low-v<span class=\"_ _1\"></span>alue assets that ar<span class=\"_ _1\"></span>e not shown abov<span class=\"_ _1\"></span>e as short-term leases (included in<span class=\"_ _264\"> </span></div><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">administrative expenses<span class=\"_ _4\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x80e y2442 w51c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">18<span class=\"_ _264\"> </span></div></td><td class=\"c n x80f y2442 w51d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">18<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w51e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Expense relating to <span class=\"_ _8\"></span>variable lease payments not included in lease liabilities (included in administrative expenses<span class=\"_ _4\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x635 y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x810 y2443 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr></table>The total cash outflo<span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> leases in 2024 w<span class=\"_ _1\"></span>as \u20ac1,044<span class=\"_ _8\"></span>,000 (2023: \u20ac940,<span class=\"_ _8\"></span>000)<span class=\"_ _264\"> </span>The Group<span class=\"_ _8\"></span>\u2019s leasing activities and ho<span class=\"_ _1\"></span>w <span class=\"_ _8\"></span>these are accounted for:<span class=\"_ _264\"> </span>The Group leases <span class=\"_ _1\"></span>various offices, land, equipment and cars. R<span class=\"_ _1\"></span>ental contracts ar<span class=\"_ _1\"></span>e typically<span class=\"_ _8\"></span> made for <span class=\"_ _1\"></span>fixed periods of<span class=\"_ _8\"></span> 1\u2013<span class=\"_ _8\"></span>10 years, although, if<span class=\"_ _1\"></span> appropriate, a longer<span class=\"_ _1\"></span> term may<span class=\"_ _8\"></span> be entered into. Lease <span class=\"_ _8\"></span>terms are negotiated on an individual basis and contain a wide r<span class=\"_ _1\"></span>ange of<span class=\"_ _1\"></span> differen<span class=\"_ _1\"></span>t terms and conditions. <span class=\"_ _8\"></span>The lease agreements do not impose any<span class=\"_ _1\"></span> covenants, but leased assets may<span class=\"_ _1\"></span> not be used as security<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>or borr<span class=\"_ _1\"></span>owing purposes. Lease extension options and lease <span class=\"_ _8\"></span>termination options are only<span class=\"_ _8\"></span> included in the calculation of <span class=\"_ _8\"></span>the lease liability if <span class=\"_ _1\"></span>there is reasonable certain<span class=\"_ _1\"></span>ty <span class=\"_ _8\"></span>that they <span class=\"_ _8\"></span>will be exercised. Some o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the Group<span class=\"_ _8\"></span>\u2019s leases have extension and <span class=\"_ _8\"></span>termination options attached to them. Each lease payment is allocated betw<span class=\"_ _1\"></span>een the liability<span class=\"_ _8\"></span> and finance cost. The <span class=\"_ _1\"></span>finance cost is charged <span class=\"_ _1\"></span>to the sta<span class=\"_ _1\"></span>tement of<span class=\"_ _1\"></span> comprehensive income o<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span> the lease period <span class=\"_ _1\"></span>to produce a constant periodic r<span class=\"_ _1\"></span>ate of<span class=\"_ _8\"></span> interest on the remaining balance of<span class=\"_ _1\"></span> the liability<span class=\"_ _8\"></span> for each period. <span class=\"_ _8\"></span>The right of use asset is depr<span class=\"_ _1\"></span>eciated over<span class=\"_ _8\"></span> the shorter of<span class=\"_ _8\"></span> the asset\u2019<span class=\"_ _8\"></span>s useful life and the lease term on a str<span class=\"_ _1\"></span>aight-line basis.<span class=\"_ _264\"> </span>Assets and liabilities arising fr<span class=\"_ _1\"></span>om a lease are initially<span class=\"_ _1\"></span> measured on a presen<span class=\"_ _1\"></span>t v<span class=\"_ _1\"></span>alue basis. Lease liabilities include the ne<span class=\"_ _1\"></span>t present <span class=\"_ _1\"></span>value of<span class=\"_ _8\"></span> the follo<span class=\"_ _1\"></span>wing lease payments:<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Fixed payments (including in-substance <span class=\"_ _8\"></span>fixed payments<span class=\"_ _8\"></span>), less any lease incentiv<span class=\"_ _1\"></span>es receivable;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">V<span class=\"_ _8\"></span>ariable lease payments that are based on an inde<span class=\"_ _1\"></span>x or a r<span class=\"_ _1\"></span>ate;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Amounts expected to be pa<span class=\"_ _1\"></span>yable by<span class=\"_ _8\"></span> the lessee under residual <span class=\"_ _8\"></span>value guarantees;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">The exercise price o<span class=\"_ _1\"></span>f a pur<span class=\"_ _8\"></span>chase option if the lessee is r<span class=\"_ _1\"></span>easonably certain <span class=\"_ _8\"></span>to exercise that option; and<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Payments o<span class=\"_ _1\"></span>f penalties <span class=\"_ _1\"></span>for<span class=\"_ _8\"></span> terminating the lease, if<span class=\"_ _1\"></span> the lease <span class=\"_ _1\"></span>term reflects <span class=\"_ _8\"></span>the lessee exercising that option.<span class=\"_ _264\"> </span></span>The lease payments are discounted using <span class=\"_ _8\"></span>the Group<span class=\"_ _8\"></span>\u2019s incremental borr<span class=\"_ _1\"></span>owing rate, being <span class=\"_ _8\"></span>the rate that the Gr<span class=\"_ _1\"></span>oup w<span class=\"_ _1\"></span>ould have <span class=\"_ _1\"></span>to pay<span class=\"_ _1\"></span> to borro<span class=\"_ _1\"></span>w <span class=\"_ _8\"></span>the funds necessary to ob<span class=\"_ _1\"></span>tain an asset of<span class=\"_ _8\"></span> similar economic environment <span class=\"_ _1\"></span>within similar <span class=\"_ _8\"></span>terms and conditions.<span class=\"_ _264\"> </span>Right of<span class=\"_ _1\"></span> use assets are measur<span class=\"_ _1\"></span>ed at cost comprising the <span class=\"_ _8\"></span>following:<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">The amount of<span class=\"_ _1\"></span> initial measurement of<span class=\"_ _8\"></span> lease liability;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Any<span class=\"_ _1\"></span> lease payments made at or<span class=\"_ _1\"></span> befor<span class=\"_ _1\"></span>e the commencement da<span class=\"_ _1\"></span>te less any lease incen<span class=\"_ _1\"></span>tives receiv<span class=\"_ _1\"></span>ed;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Any<span class=\"_ _1\"></span> initial direct costs; and<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Restoration cos<span class=\"_ _1\"></span>ts.<span class=\"_ _264\"> </span></span>Payments associated <span class=\"_ _8\"></span>with short-term leases and leases of low<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue are recognised on a s<span class=\"_ _1\"></span>traight-line basis as an expense in the sta<span class=\"_ _1\"></span>tement of<span class=\"_ _1\"></span> comprehensive income. Short-term leases ar<span class=\"_ _1\"></span>e leases with a lease <span class=\"_ _8\"></span>term of 12 months or<span class=\"_ _1\"></span> less. Low-value asse<span class=\"_ _1\"></span>ts comprise of<span class=\"_ _1\"></span> small items of<span class=\"_ _1\"></span> office furnitur<span class=\"_ _1\"></span>e and equipment.<span class=\"_ _264\"> </span><table class=\"s w623 h1ac\" id=\"_eb02de1b-3d8f-4ada-9ab2-37cce5053bfb\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26bb ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26bc ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26bc ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26bd ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26bd ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">2024/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26bf ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26c0 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26c0 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26c1 ff3 fs6 fc2 sc0 ls1d ws24\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2466 w624 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Borrowings \u2013 loans<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x922 y2466 w610 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x923 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7da y2466 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x924 y2466 w625 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w626 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Lease liabilities<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x925 y24b2 w627 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x926 y24b2 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x927 y24b2 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x928 y24b2 w5ed h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 wb7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x929 y24b3 w628 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(<span class=\"_ _9\"></span>11,824)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92a y24b3 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x92b y24b3 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x92c y24b3 w451 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(11,<span class=\"_ _9\"></span>824)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w541 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>alue Recovery Instrument (\u201cVRI\u201d)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92d y2442 w61f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x92e y2442 w629 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(1<span class=\"_ _9\"></span>,102)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92f y2442 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x930 y2442 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x931 y2442 w62a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(1,102)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x932 y2443 w62b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls123 ws71\">(7<span class=\"_ _9\"></span>7<span class=\"_ _8\"></span>,468<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x933 y2443 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x21c y2443 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x934 y2443 w62c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls123 ws71\">(77<span class=\"_ _8\"></span>,468)<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w62d h1ad\" id=\"_a01860a3-10e1-463f-9df7-19c9e8cc39d6\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26c2 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26c3 ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26c3 ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26c4 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26c4 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _1\"></span>/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26c6 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26c0 w615 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26c0 w3d8 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26c7 ff3 fs6 fc2 sc0 ls1d ws24\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2466 w624 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Borrowings \u2013 loans<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x935 y2466 w62e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x936 y2466 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x937 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x938 y2466 w62f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w626 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Lease liabilities<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x939 y2467 w630 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,735)<span class=\"_ _264\"> </span></div></td><td class=\"c n x721 y2467 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93a y2467 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93b y2467 w631 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,735)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 wb7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x93c y2441 w632 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x93d y2441 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93e y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93f y2441 w633 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w541 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>alue Recovery Instrument (\u201cVRI\u201d)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x940 y2442 w634 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>83)<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c n x941 y2442 w635 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1,<span class=\"_ _9\"></span>383)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x942 y2443 w636 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9,9<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6b0 y2443 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x943 y2443 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x944 y2443 w637 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>8<span class=\"_ _0\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "8.  Operating<span class=\"_ _1\"></span> profit<span class=\"_ _264\"> </span><table class=\"s w366 h18a\" id=\"_0bae989f-e7f7-4dad-9d1d-ad2703c5679e\"><tr><td></td><td class=\"t m0 x247 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h27 y260a ff2 fs6 fc2 sc0 ls2 ws2\">This has been arrived at after<span class=\"_ _1\"></span> charging<span class=\"_ _1\"></span>/(<span class=\"_ _8\"></span>crediting<span class=\"_ _8\"></span>):<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y245e w367 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Staff costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x608 y245e w368 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">24,403<span class=\"_ _264\"> </span></div></td><td class=\"c n x609 y245e w369 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">23<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>96<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f w13b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation of<span class=\"_ _8\"></span> property, plant and equipmen<span class=\"_ _1\"></span>t, and right of<span class=\"_ _1\"></span> use assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60a y245f w13c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">8,<span class=\"_ _9\"></span>751<span class=\"_ _264\"> </span></div></td><td class=\"c n x60b y245f w13d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w36a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment<span class=\"_ _264\"> </span></div></td><td class=\"c n x60c y2460 w13f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c2 y2460 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ae w138 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amortisation of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60d y24ae w139 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">828<span class=\"_ _264\"> </span></div></td><td class=\"c n x60e y24ae w13a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">780<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w36b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Operating lease rentals<span class=\"_ _264\"> </span></div></td><td class=\"c n x60f y2462 w36c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">40<span class=\"_ _264\"> </span></div></td><td class=\"c n x610 y2462 w36d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls109 ws133\">77<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w36e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change losses / (<span class=\"_ _8\"></span>gains<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x611 y2463 w36f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x293 y2463 w370 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w371 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research &amp; Developmen<span class=\"_ _1\"></span>t (<span class=\"_ _8\"></span>excluding staff<span class=\"_ _1\"></span> costs<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x612 y2464 w372 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">70<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x613 y2464 w373 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">4<span class=\"_ _9\"></span>69<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w374 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or the audit of<span class=\"_ _1\"></span> the Group<span class=\"_ _8\"></span>\u2019s annual <span class=\"_ _1\"></span>financial statements<span class=\"_ _264\"> </span></div></td><td class=\"c n x614 y2465 w375 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">193<span class=\"_ _264\"> </span></div></td><td class=\"c n x615 y2465 w376 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">183<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h27 y260b ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or other services:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2467 w377 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit of <span class=\"_ _8\"></span>the Company\u2019s subsidiaries pursuant to legislation<span class=\"_ _264\"> </span></div></td><td class=\"c n x616 y2467 w378 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">212<span class=\"_ _264\"> </span></div></td><td class=\"c n x617 y2467 w379 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">205<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w37a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit related assurance services<span class=\"_ _264\"> </span></div></td><td class=\"c n x618 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x619 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w37b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to Component auditor for<span class=\"_ _1\"></span> audit of subsidiaries:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61a y2442 w37c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">190<span class=\"_ _264\"> </span></div></td><td class=\"c n x61b y2442 w37d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">182<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w37e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal audit and audit related services:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61c y2443 w37f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">595<span class=\"_ _264\"> </span></div></td><td class=\"c n x61d y2443 w380 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">570<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "8.  Operating<span class=\"_ _1\"></span> profit<span class=\"_ _264\"> </span><table class=\"s w366 h18a\" id=\"_0bae989f-e7f7-4dad-9d1d-ad2703c5679e\"><tr><td></td><td class=\"t m0 x247 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h27 y260a ff2 fs6 fc2 sc0 ls2 ws2\">This has been arrived at after<span class=\"_ _1\"></span> charging<span class=\"_ _1\"></span>/(<span class=\"_ _8\"></span>crediting<span class=\"_ _8\"></span>):<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y245e w367 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Staff costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x608 y245e w368 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">24,403<span class=\"_ _264\"> </span></div></td><td class=\"c n x609 y245e w369 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">23<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>96<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f w13b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation of<span class=\"_ _8\"></span> property, plant and equipmen<span class=\"_ _1\"></span>t, and right of<span class=\"_ _1\"></span> use assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60a y245f w13c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">8,<span class=\"_ _9\"></span>751<span class=\"_ _264\"> </span></div></td><td class=\"c n x60b y245f w13d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w36a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment<span class=\"_ _264\"> </span></div></td><td class=\"c n x60c y2460 w13f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c2 y2460 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ae w138 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amortisation of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60d y24ae w139 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">828<span class=\"_ _264\"> </span></div></td><td class=\"c n x60e y24ae w13a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">780<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w36b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Operating lease rentals<span class=\"_ _264\"> </span></div></td><td class=\"c n x60f y2462 w36c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">40<span class=\"_ _264\"> </span></div></td><td class=\"c n x610 y2462 w36d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls109 ws133\">77<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w36e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change losses / (<span class=\"_ _8\"></span>gains<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x611 y2463 w36f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x293 y2463 w370 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w371 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research &amp; Developmen<span class=\"_ _1\"></span>t (<span class=\"_ _8\"></span>excluding staff<span class=\"_ _1\"></span> costs<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x612 y2464 w372 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">70<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x613 y2464 w373 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">4<span class=\"_ _9\"></span>69<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w374 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or the audit of<span class=\"_ _1\"></span> the Group<span class=\"_ _8\"></span>\u2019s annual <span class=\"_ _1\"></span>financial statements<span class=\"_ _264\"> </span></div></td><td class=\"c n x614 y2465 w375 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">193<span class=\"_ _264\"> </span></div></td><td class=\"c n x615 y2465 w376 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">183<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h27 y260b ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or other services:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2467 w377 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit of <span class=\"_ _8\"></span>the Company\u2019s subsidiaries pursuant to legislation<span class=\"_ _264\"> </span></div></td><td class=\"c n x616 y2467 w378 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">212<span class=\"_ _264\"> </span></div></td><td class=\"c n x617 y2467 w379 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">205<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w37a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit related assurance services<span class=\"_ _264\"> </span></div></td><td class=\"c n x618 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x619 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w37b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to Component auditor for<span class=\"_ _1\"></span> audit of subsidiaries:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61a y2442 w37c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">190<span class=\"_ _264\"> </span></div></td><td class=\"c n x61b y2442 w37d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">182<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w37e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal audit and audit related services:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61c y2443 w37f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">595<span class=\"_ _264\"> </span></div></td><td class=\"c n x61d y2443 w380 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">570<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "8.  Operating<span class=\"_ _1\"></span> profit<span class=\"_ _264\"> </span><table class=\"s w366 h18a\" id=\"_0bae989f-e7f7-4dad-9d1d-ad2703c5679e\"><tr><td></td><td class=\"t m0 x247 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h27 y260a ff2 fs6 fc2 sc0 ls2 ws2\">This has been arrived at after<span class=\"_ _1\"></span> charging<span class=\"_ _1\"></span>/(<span class=\"_ _8\"></span>crediting<span class=\"_ _8\"></span>):<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y245e w367 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Staff costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x608 y245e w368 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">24,403<span class=\"_ _264\"> </span></div></td><td class=\"c n x609 y245e w369 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">23<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>96<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f w13b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation of<span class=\"_ _8\"></span> property, plant and equipmen<span class=\"_ _1\"></span>t, and right of<span class=\"_ _1\"></span> use assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60a y245f w13c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">8,<span class=\"_ _9\"></span>751<span class=\"_ _264\"> </span></div></td><td class=\"c n x60b y245f w13d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w36a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment<span class=\"_ _264\"> </span></div></td><td class=\"c n x60c y2460 w13f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c2 y2460 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ae w138 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amortisation of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60d y24ae w139 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">828<span class=\"_ _264\"> </span></div></td><td class=\"c n x60e y24ae w13a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">780<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w36b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Operating lease rentals<span class=\"_ _264\"> </span></div></td><td class=\"c n x60f y2462 w36c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">40<span class=\"_ _264\"> </span></div></td><td class=\"c n x610 y2462 w36d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls109 ws133\">77<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w36e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change losses / (<span class=\"_ _8\"></span>gains<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x611 y2463 w36f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x293 y2463 w370 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w371 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research &amp; Developmen<span class=\"_ _1\"></span>t (<span class=\"_ _8\"></span>excluding staff<span class=\"_ _1\"></span> costs<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x612 y2464 w372 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">70<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x613 y2464 w373 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">4<span class=\"_ _9\"></span>69<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w374 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or the audit of<span class=\"_ _1\"></span> the Group<span class=\"_ _8\"></span>\u2019s annual <span class=\"_ _1\"></span>financial statements<span class=\"_ _264\"> </span></div></td><td class=\"c n x614 y2465 w375 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">193<span class=\"_ _264\"> </span></div></td><td class=\"c n x615 y2465 w376 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">183<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h27 y260b ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or other services:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2467 w377 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit of <span class=\"_ _8\"></span>the Company\u2019s subsidiaries pursuant to legislation<span class=\"_ _264\"> </span></div></td><td class=\"c n x616 y2467 w378 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">212<span class=\"_ _264\"> </span></div></td><td class=\"c n x617 y2467 w379 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">205<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w37a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit related assurance services<span class=\"_ _264\"> </span></div></td><td class=\"c n x618 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x619 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w37b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to Component auditor for<span class=\"_ _1\"></span> audit of subsidiaries:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61a y2442 w37c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">190<span class=\"_ _264\"> </span></div></td><td class=\"c n x61b y2442 w37d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">182<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w37e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal audit and audit related services:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61c y2443 w37f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">595<span class=\"_ _264\"> </span></div></td><td class=\"c n x61d y2443 w380 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">570<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "8.  Operating<span class=\"_ _1\"></span> profit<span class=\"_ _264\"> </span><table class=\"s w366 h18a\" id=\"_0bae989f-e7f7-4dad-9d1d-ad2703c5679e\"><tr><td></td><td class=\"t m0 x247 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y2608 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2609 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h27 y260a ff2 fs6 fc2 sc0 ls2 ws2\">This has been arrived at after<span class=\"_ _1\"></span> charging<span class=\"_ _1\"></span>/(<span class=\"_ _8\"></span>crediting<span class=\"_ _8\"></span>):<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y245e w367 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Staff costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x608 y245e w368 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">24,403<span class=\"_ _264\"> </span></div></td><td class=\"c n x609 y245e w369 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">23<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>96<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f w13b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Depreciation of<span class=\"_ _8\"></span> property, plant and equipmen<span class=\"_ _1\"></span>t, and right of<span class=\"_ _1\"></span> use assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60a y245f w13c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">8,<span class=\"_ _9\"></span>751<span class=\"_ _264\"> </span></div></td><td class=\"c n x60b y245f w13d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w36a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment<span class=\"_ _264\"> </span></div></td><td class=\"c n x60c y2460 w13f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c2 y2460 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ae w138 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amortisation of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x60d y24ae w139 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">828<span class=\"_ _264\"> </span></div></td><td class=\"c n x60e y24ae w13a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">780<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w36b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Operating lease rentals<span class=\"_ _264\"> </span></div></td><td class=\"c n x60f y2462 w36c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">40<span class=\"_ _264\"> </span></div></td><td class=\"c n x610 y2462 w36d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls109 ws133\">77<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w36e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change losses / (<span class=\"_ _8\"></span>gains<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x611 y2463 w36f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x293 y2463 w370 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w371 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research &amp; Developmen<span class=\"_ _1\"></span>t (<span class=\"_ _8\"></span>excluding staff<span class=\"_ _1\"></span> costs<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x612 y2464 w372 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">70<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x613 y2464 w373 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">4<span class=\"_ _9\"></span>69<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w374 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or the audit of<span class=\"_ _1\"></span> the Group<span class=\"_ _8\"></span>\u2019s annual <span class=\"_ _1\"></span>financial statements<span class=\"_ _264\"> </span></div></td><td class=\"c n x614 y2465 w375 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">193<span class=\"_ _264\"> </span></div></td><td class=\"c n x615 y2465 w376 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">183<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h27 y260b ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to the Company\u2019s auditors f<span class=\"_ _8\"></span>or other services:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2467 w377 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit of <span class=\"_ _8\"></span>the Company\u2019s subsidiaries pursuant to legislation<span class=\"_ _264\"> </span></div></td><td class=\"c n x616 y2467 w378 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">212<span class=\"_ _264\"> </span></div></td><td class=\"c n x617 y2467 w379 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">205<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w37a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 audit related assurance services<span class=\"_ _264\"> </span></div></td><td class=\"c n x618 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x619 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w37b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Fees payable <span class=\"_ _8\"></span>to Component auditor for<span class=\"_ _1\"></span> audit of subsidiaries:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61a y2442 w37c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">190<span class=\"_ _264\"> </span></div></td><td class=\"c n x61b y2442 w37d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">182<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w37e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal audit and audit related services:<span class=\"_ _264\"> </span></div></td><td class=\"c n x61c y2443 w37f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">595<span class=\"_ _264\"> </span></div></td><td class=\"c n x61d y2443 w380 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">570<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls41 ws4a gs272\">9<span class=\"_ _4\"></span>.  Finance income<span class=\"_ _264\"> </span></div><div class=\"gs273\"><table class=\"s w381 h18b\" id=\"_85ffb345-dff1-4551-9130-75976068f130\"><tr><td></td><td class=\"t m0 x247 h2e y260c ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y260c ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y260d ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y260d ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2443 w382 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest receiv<span class=\"_ _1\"></span>able on bank and other deposits<span class=\"_ _264\"> </span></div></td><td class=\"c n x61e y2443 w383 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">13<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x61f y2443 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls2 ws2 gs274\">10.  Fina<span class=\"_ _9\"></span>nce ex<span class=\"_ _9\"></span>pen<span class=\"_ _9\"></span>se<span class=\"_ _264\"> </span></div><div class=\"gs275\"><table class=\"s w384 h18c\" id=\"_ce4e36cc-e369-40ce-8d2e-3f27ca3a5ce6\"><tr><td></td><td class=\"t m0 x247 h2e y260e ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y260e ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y260f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y260f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24ae w385 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Arnhem land and buildings lease finance charge<span class=\"_ _264\"> </span></div></td><td class=\"c n x620 y24ae w386 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">159<span class=\"_ _264\"> </span></div></td><td class=\"c n x621 y24ae w387 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">179<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24af w388 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest on loans<span class=\"_ _264\"> </span></div></td><td class=\"c n x622 y24af w389 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>36<span class=\"_ _264\"> </span></div></td><td class=\"c n x623 y24af w38a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">2<span class=\"_ _9\"></span>,500<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b0 w38b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest on lease liabilities<span class=\"_ _264\"> </span></div></td><td class=\"c n x624 y24b0 w38c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">133<span class=\"_ _264\"> </span></div></td><td class=\"c n x625 y24b0 w38d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">115<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w38e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Other finance expenses<span class=\"_ _264\"> </span></div></td><td class=\"c n x626 y2464 w38f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">590<span class=\"_ _264\"> </span></div></td><td class=\"c n x627 y2464 w390 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">430<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w391 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal underlying finance expenses<span class=\"_ _264\"> </span></div></td><td class=\"c n x628 y2465 w392 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">4,<span class=\"_ _9\"></span>418<span class=\"_ _264\"> </span></div></td><td class=\"c n x629 y2465 w393 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>24<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y2610 ff3 fs6 fc2 sc0 ls1d ws24\">Exceptional<span class=\"_ _1\"></span> items and<span class=\"_ _1\"></span> other adjustments<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 w394 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change (<span class=\"_ _8\"></span>gain<span class=\"_ _8\"></span>) on Corporate USD cash held for inv<span class=\"_ _1\"></span>estment in to US<span class=\"_ _1\"></span>A <span class=\"_ _8\"></span>JV<span class=\"_ _264\"> </span></div></td><td class=\"c n x62a y24b2 w395 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(249<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x62b y24b2 w396 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>80)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w397 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Partial derecogition of<span class=\"_ _8\"></span> NatWest loan<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c5 y24b3 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x62c y24b3 w398 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>9,<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w399 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Revaluation / r<span class=\"_ _1\"></span>ecognition of <span class=\"_ _8\"></span>Valua<span class=\"_ _1\"></span>tion Recovery<span class=\"_ _8\"></span> Instrument \u201cVRI\u201d<span class=\"_ _264\"> </span></div></td><td class=\"c n x62d y24b4 w39a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">(281)<span class=\"_ _264\"> </span></div></td><td class=\"c n x62e y24b4 w39b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1e ws25\">1,38<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w39c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal Finance expense / (income<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x62f y2443 w39d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2d ws34\">3,888<span class=\"_ _264\"> </span></div></td><td class=\"c n x630 y2443 w39e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "9<span class=\"_ _4\"></span>.  Finance income<span class=\"_ _264\"> </span><table class=\"s w381 h18b\" id=\"_85ffb345-dff1-4551-9130-75976068f130\"><tr><td></td><td class=\"t m0 x247 h2e y260c ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y260c ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y260d ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y260d ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2443 w382 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest receiv<span class=\"_ _1\"></span>able on bank and other deposits<span class=\"_ _264\"> </span></div></td><td class=\"c n x61e y2443 w383 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">13<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x61f y2443 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "9<span class=\"_ _4\"></span>.  Finance income<span class=\"_ _264\"> </span><table class=\"s w381 h18b\" id=\"_85ffb345-dff1-4551-9130-75976068f130\"><tr><td></td><td class=\"t m0 x247 h2e y260c ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y260c ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y260d ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y260d ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2443 w382 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest receiv<span class=\"_ _1\"></span>able on bank and other deposits<span class=\"_ _264\"> </span></div></td><td class=\"c n x61e y2443 w383 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">13<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x61f y2443 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr></table>10.  Fina<span class=\"_ _9\"></span>nce ex<span class=\"_ _9\"></span>pen<span class=\"_ _9\"></span>se<span class=\"_ _264\"> </span><table class=\"s w384 h18c\" id=\"_ce4e36cc-e369-40ce-8d2e-3f27ca3a5ce6\"><tr><td></td><td class=\"t m0 x247 h2e y260e ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y260e ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y260f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y260f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24ae w385 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Arnhem land and buildings lease finance charge<span class=\"_ _264\"> </span></div></td><td class=\"c n x620 y24ae w386 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">159<span class=\"_ _264\"> </span></div></td><td class=\"c n x621 y24ae w387 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">179<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24af w388 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest on loans<span class=\"_ _264\"> </span></div></td><td class=\"c n x622 y24af w389 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>36<span class=\"_ _264\"> </span></div></td><td class=\"c n x623 y24af w38a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">2<span class=\"_ _9\"></span>,500<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b0 w38b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest on lease liabilities<span class=\"_ _264\"> </span></div></td><td class=\"c n x624 y24b0 w38c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">133<span class=\"_ _264\"> </span></div></td><td class=\"c n x625 y24b0 w38d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">115<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w38e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Other finance expenses<span class=\"_ _264\"> </span></div></td><td class=\"c n x626 y2464 w38f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">590<span class=\"_ _264\"> </span></div></td><td class=\"c n x627 y2464 w390 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">430<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w391 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal underlying finance expenses<span class=\"_ _264\"> </span></div></td><td class=\"c n x628 y2465 w392 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">4,<span class=\"_ _9\"></span>418<span class=\"_ _264\"> </span></div></td><td class=\"c n x629 y2465 w393 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>24<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y2610 ff3 fs6 fc2 sc0 ls1d ws24\">Exceptional<span class=\"_ _1\"></span> items and<span class=\"_ _1\"></span> other adjustments<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 w394 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change (<span class=\"_ _8\"></span>gain<span class=\"_ _8\"></span>) on Corporate USD cash held for inv<span class=\"_ _1\"></span>estment in to US<span class=\"_ _1\"></span>A <span class=\"_ _8\"></span>JV<span class=\"_ _264\"> </span></div></td><td class=\"c n x62a y24b2 w395 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(249<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x62b y24b2 w396 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>80)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w397 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Partial derecogition of<span class=\"_ _8\"></span> NatWest loan<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c5 y24b3 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x62c y24b3 w398 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>9,<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w399 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Revaluation / r<span class=\"_ _1\"></span>ecognition of <span class=\"_ _8\"></span>Valua<span class=\"_ _1\"></span>tion Recovery<span class=\"_ _8\"></span> Instrument \u201cVRI\u201d<span class=\"_ _264\"> </span></div></td><td class=\"c n x62d y24b4 w39a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">(281)<span class=\"_ _264\"> </span></div></td><td class=\"c n x62e y24b4 w39b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1e ws25\">1,38<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w39c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal Finance expense / (income<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x62f y2443 w39d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2d ws34\">3,888<span class=\"_ _264\"> </span></div></td><td class=\"c n x630 y2443 w39e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table><div class=\"gs24e\"><table class=\"s w50d h19d\" id=\"_e650f681-a659-4d45-8a39-2ab53581e6df\"><tr><td></td><td class=\"t m0 x247 h2e y266f ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y266f ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2670 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x802 h2e y2670 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h9 y2671 ff3 fs6 fc2 sc0 ls74 ws72\">Depreciation charge of right-of-use assets<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2672 w4f7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Properties<span class=\"_ _264\"> </span></div></td><td class=\"c n x803 y2672 w269 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">428<span class=\"_ _264\"> </span></div></td><td class=\"c n x804 y2672 w50e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">893<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2673 w4fa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Equipment<span class=\"_ _264\"> </span></div></td><td class=\"c n x7f1 y2673 w50f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">625<span class=\"_ _264\"> </span></div></td><td class=\"c n x805 y2673 w510 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">255<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2674 w4fd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws6d\">Motor V<span class=\"_ _8\"></span>ehicles<span class=\"_ _264\"> </span></div></td><td class=\"c n x806 y2674 w511 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">11<span class=\"_ _264\"> </span></div></td><td class=\"c n x807 y2674 w512 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls148 ws94\">34<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x808 y243f w513 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">1,06<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x809 y243f w514 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">1,1<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2440 w515 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest expense (included in <span class=\"_ _1\"></span>finance cost<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x80a y2440 w516 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">29<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x80b y2440 w517 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">2<span class=\"_ _9\"></span>94<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2675 w518 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Expense relating to short-term leases (included in cos<span class=\"_ _1\"></span>t of goods sold and adminis<span class=\"_ _1\"></span>trative expenses<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x80c y2675 w519 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">22<span class=\"_ _264\"> </span></div></td><td class=\"c n x80d y2675 w51a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">60<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1b0 y2442 w51b h19e\"><div class=\"t m0 x1af h27 y249a ff2 fs6 fc2 sc0 ls2 ws2\">Expense relating to leases o<span class=\"_ _1\"></span>f low-v<span class=\"_ _1\"></span>alue assets that ar<span class=\"_ _1\"></span>e not shown abov<span class=\"_ _1\"></span>e as short-term leases (included in<span class=\"_ _264\"> </span></div><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">administrative expenses<span class=\"_ _4\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x80e y2442 w51c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">18<span class=\"_ _264\"> </span></div></td><td class=\"c n x80f y2442 w51d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">18<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w51e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Expense relating to <span class=\"_ _8\"></span>variable lease payments not included in lease liabilities (included in administrative expenses<span class=\"_ _4\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x635 y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x810 y2443 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "9<span class=\"_ _4\"></span>.  Finance income<span class=\"_ _264\"> </span><table class=\"s w381 h18b\" id=\"_85ffb345-dff1-4551-9130-75976068f130\"><tr><td></td><td class=\"t m0 x247 h2e y260c ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y260c ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y260d ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y260d ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2443 w382 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest receiv<span class=\"_ _1\"></span>able on bank and other deposits<span class=\"_ _264\"> </span></div></td><td class=\"c n x61e y2443 w383 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">13<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x61f y2443 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-547": {
   "value": "10.  Fina<span class=\"_ _9\"></span>nce ex<span class=\"_ _9\"></span>pen<span class=\"_ _9\"></span>se<span class=\"_ _264\"> </span><table class=\"s w384 h18c\" id=\"_ce4e36cc-e369-40ce-8d2e-3f27ca3a5ce6\"><tr><td></td><td class=\"t m0 x247 h2e y260e ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y260e ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y260f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y260f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24ae w385 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Arnhem land and buildings lease finance charge<span class=\"_ _264\"> </span></div></td><td class=\"c n x620 y24ae w386 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">159<span class=\"_ _264\"> </span></div></td><td class=\"c n x621 y24ae w387 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">179<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24af w388 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest on loans<span class=\"_ _264\"> </span></div></td><td class=\"c n x622 y24af w389 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>36<span class=\"_ _264\"> </span></div></td><td class=\"c n x623 y24af w38a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">2<span class=\"_ _9\"></span>,500<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b0 w38b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest on lease liabilities<span class=\"_ _264\"> </span></div></td><td class=\"c n x624 y24b0 w38c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">133<span class=\"_ _264\"> </span></div></td><td class=\"c n x625 y24b0 w38d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">115<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w38e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Other finance expenses<span class=\"_ _264\"> </span></div></td><td class=\"c n x626 y2464 w38f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">590<span class=\"_ _264\"> </span></div></td><td class=\"c n x627 y2464 w390 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">430<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w391 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal underlying finance expenses<span class=\"_ _264\"> </span></div></td><td class=\"c n x628 y2465 w392 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">4,<span class=\"_ _9\"></span>418<span class=\"_ _264\"> </span></div></td><td class=\"c n x629 y2465 w393 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>24<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y2610 ff3 fs6 fc2 sc0 ls1d ws24\">Exceptional<span class=\"_ _1\"></span> items and<span class=\"_ _1\"></span> other adjustments<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 w394 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change (<span class=\"_ _8\"></span>gain<span class=\"_ _8\"></span>) on Corporate USD cash held for inv<span class=\"_ _1\"></span>estment in to US<span class=\"_ _1\"></span>A <span class=\"_ _8\"></span>JV<span class=\"_ _264\"> </span></div></td><td class=\"c n x62a y24b2 w395 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(249<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x62b y24b2 w396 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>80)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w397 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Partial derecogition of<span class=\"_ _8\"></span> NatWest loan<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c5 y24b3 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x62c y24b3 w398 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>9,<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w399 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Revaluation / r<span class=\"_ _1\"></span>ecognition of <span class=\"_ _8\"></span>Valua<span class=\"_ _1\"></span>tion Recovery<span class=\"_ _8\"></span> Instrument \u201cVRI\u201d<span class=\"_ _264\"> </span></div></td><td class=\"c n x62d y24b4 w39a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">(281)<span class=\"_ _264\"> </span></div></td><td class=\"c n x62e y24b4 w39b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1e ws25\">1,38<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w39c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal Finance expense / (income<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x62f y2443 w39d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2d ws34\">3,888<span class=\"_ _264\"> </span></div></td><td class=\"c n x630 y2443 w39e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w50d h19d\" id=\"_e650f681-a659-4d45-8a39-2ab53581e6df\"><tr><td></td><td class=\"t m0 x247 h2e y266f ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y266f ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2670 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x802 h2e y2670 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h9 y2671 ff3 fs6 fc2 sc0 ls74 ws72\">Depreciation charge of right-of-use assets<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2672 w4f7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Properties<span class=\"_ _264\"> </span></div></td><td class=\"c n x803 y2672 w269 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">428<span class=\"_ _264\"> </span></div></td><td class=\"c n x804 y2672 w50e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">893<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2673 w4fa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Equipment<span class=\"_ _264\"> </span></div></td><td class=\"c n x7f1 y2673 w50f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">625<span class=\"_ _264\"> </span></div></td><td class=\"c n x805 y2673 w510 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">255<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2674 w4fd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws6d\">Motor V<span class=\"_ _8\"></span>ehicles<span class=\"_ _264\"> </span></div></td><td class=\"c n x806 y2674 w511 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">11<span class=\"_ _264\"> </span></div></td><td class=\"c n x807 y2674 w512 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls148 ws94\">34<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x808 y243f w513 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">1,06<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x809 y243f w514 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">1,1<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2440 w515 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest expense (included in <span class=\"_ _1\"></span>finance cost<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x80a y2440 w516 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">29<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x80b y2440 w517 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">2<span class=\"_ _9\"></span>94<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2675 w518 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Expense relating to short-term leases (included in cos<span class=\"_ _1\"></span>t of goods sold and adminis<span class=\"_ _1\"></span>trative expenses<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x80c y2675 w519 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">22<span class=\"_ _264\"> </span></div></td><td class=\"c n x80d y2675 w51a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">60<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1b0 y2442 w51b h19e\"><div class=\"t m0 x1af h27 y249a ff2 fs6 fc2 sc0 ls2 ws2\">Expense relating to leases o<span class=\"_ _1\"></span>f low-v<span class=\"_ _1\"></span>alue assets that ar<span class=\"_ _1\"></span>e not shown abov<span class=\"_ _1\"></span>e as short-term leases (included in<span class=\"_ _264\"> </span></div><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">administrative expenses<span class=\"_ _4\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x80e y2442 w51c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">18<span class=\"_ _264\"> </span></div></td><td class=\"c n x80f y2442 w51d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">18<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w51e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Expense relating to <span class=\"_ _8\"></span>variable lease payments not included in lease liabilities (included in administrative expenses<span class=\"_ _4\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x635 y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x810 y2443 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "10.  Fina<span class=\"_ _9\"></span>nce ex<span class=\"_ _9\"></span>pen<span class=\"_ _9\"></span>se<span class=\"_ _264\"> </span><table class=\"s w384 h18c\" id=\"_ce4e36cc-e369-40ce-8d2e-3f27ca3a5ce6\"><tr><td></td><td class=\"t m0 x247 h2e y260e ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y260e ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y260f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y260f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24ae w385 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Arnhem land and buildings lease finance charge<span class=\"_ _264\"> </span></div></td><td class=\"c n x620 y24ae w386 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">159<span class=\"_ _264\"> </span></div></td><td class=\"c n x621 y24ae w387 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">179<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24af w388 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest on loans<span class=\"_ _264\"> </span></div></td><td class=\"c n x622 y24af w389 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>36<span class=\"_ _264\"> </span></div></td><td class=\"c n x623 y24af w38a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">2<span class=\"_ _9\"></span>,500<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b0 w38b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest on lease liabilities<span class=\"_ _264\"> </span></div></td><td class=\"c n x624 y24b0 w38c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">133<span class=\"_ _264\"> </span></div></td><td class=\"c n x625 y24b0 w38d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">115<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w38e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Other finance expenses<span class=\"_ _264\"> </span></div></td><td class=\"c n x626 y2464 w38f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">590<span class=\"_ _264\"> </span></div></td><td class=\"c n x627 y2464 w390 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">430<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w391 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal underlying finance expenses<span class=\"_ _264\"> </span></div></td><td class=\"c n x628 y2465 w392 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">4,<span class=\"_ _9\"></span>418<span class=\"_ _264\"> </span></div></td><td class=\"c n x629 y2465 w393 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>24<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y2610 ff3 fs6 fc2 sc0 ls1d ws24\">Exceptional<span class=\"_ _1\"></span> items and<span class=\"_ _1\"></span> other adjustments<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 w394 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change (<span class=\"_ _8\"></span>gain<span class=\"_ _8\"></span>) on Corporate USD cash held for inv<span class=\"_ _1\"></span>estment in to US<span class=\"_ _1\"></span>A <span class=\"_ _8\"></span>JV<span class=\"_ _264\"> </span></div></td><td class=\"c n x62a y24b2 w395 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(249<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x62b y24b2 w396 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>80)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w397 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Partial derecogition of<span class=\"_ _8\"></span> NatWest loan<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c5 y24b3 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x62c y24b3 w398 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>9,<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w399 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Revaluation / r<span class=\"_ _1\"></span>ecognition of <span class=\"_ _8\"></span>Valua<span class=\"_ _1\"></span>tion Recovery<span class=\"_ _8\"></span> Instrument \u201cVRI\u201d<span class=\"_ _264\"> </span></div></td><td class=\"c n x62d y24b4 w39a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">(281)<span class=\"_ _264\"> </span></div></td><td class=\"c n x62e y24b4 w39b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1e ws25\">1,38<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w39c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal Finance expense / (income<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x62f y2443 w39d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2d ws34\">3,888<span class=\"_ _264\"> </span></div></td><td class=\"c n x630 y2443 w39e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls2 ws2 gs277\">11.  T<span class=\"_ _8\"></span>ax expe<span class=\"_ _9\"></span>nse<span class=\"_ _264\"> </span></div><div class=\"gs25a\"><table class=\"s w39f h18d\" id=\"_09fbab1d-e5d3-4d71-bbda-b1495782bc8b\"><tr><td></td><td class=\"t m0 x1a0 h2e y2611 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y2611 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2612 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x560 h2e y2612 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h9 y2613 ff3 fs6 fc2 sc0 ls2 ws2\">(a<span class=\"_ _8\"></span>) Tax re<span class=\"_ _9\"></span>co<span class=\"_ _9\"></span>g<span class=\"_ _9\"></span>ni<span class=\"_ _9\"></span>se<span class=\"_ _9\"></span>d in t<span class=\"_ _9\"></span>h<span class=\"_ _9\"></span>e st<span class=\"_ _9\"></span>a<span class=\"_ _9\"></span>te<span class=\"_ _9\"></span>m<span class=\"_ _9\"></span>en<span class=\"_ _9\"></span>t of c<span class=\"_ _9\"></span>om<span class=\"_ _9\"></span>pr<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>he<span class=\"_ _9\"></span>n<span class=\"_ _9\"></span>si<span class=\"_ _9\"></span>ve in<span class=\"_ _9\"></span>c<span class=\"_ _9\"></span>om<span class=\"_ _9\"></span>e co<span class=\"_ _9\"></span>mp<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>is<span class=\"_ _9\"></span>es<span class=\"_ _9\"></span>:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1f8 h9 y2614 ff3 fs6 fc2 sc0 ls1d ws24\">Current tax<span class=\"_ _1\"></span> charge<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2615 w3a0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">UK Corporation tax on losses <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>year<span class=\"_ _264\"> </span></div></td><td class=\"c n x631 y2615 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x632 y2615 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w3a1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research and developmen<span class=\"_ _1\"></span>t tax expense in r<span class=\"_ _1\"></span>espect of prior<span class=\"_ _8\"></span> year<span class=\"_ _264\"> </span></div></td><td class=\"c n x633 y2463 w3a2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">121<span class=\"_ _264\"> </span></div></td><td class=\"c n x634 y2463 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w3a3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research and developmen<span class=\"_ _1\"></span>t tax (<span class=\"_ _8\"></span>credit<span class=\"_ _8\"></span>) in respect of current <span class=\"_ _8\"></span>year<span class=\"_ _264\"> </span></div></td><td class=\"c n x635 y2464 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x636 y2464 w3a4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">(<span class=\"_ _9\"></span>121)<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x637 y2465 w3a2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">121<span class=\"_ _264\"> </span></div></td><td class=\"c n x638 y2465 w3a4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">(12<span class=\"_ _9\"></span>1)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y25c5 w3a5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Overseas tax at r<span class=\"_ _1\"></span>ate of<span class=\"_ _1\"></span> 15%<span class=\"_ _264\"> </span></div></td><td class=\"c n x639 y25c5 w42 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">8<span class=\"_ _264\"> </span></div></td><td class=\"c n x63a y25c5 w56 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">32<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w3a6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Overseas tax at r<span class=\"_ _1\"></span>ate of<span class=\"_ _1\"></span> 25%<span class=\"_ _264\"> </span></div></td><td class=\"c n x63b y2467 w3a7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">63<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x63c y2467 w3a8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">2<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>76<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h27 y2616 ff2 fs6 fc2 sc0 ls2 ws71\">Deferred T<span class=\"_ _4\"></span>ax<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2442 w3a9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Utilisation of de<span class=\"_ _1\"></span>ferred <span class=\"_ _1\"></span>tax asset<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c5 y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x632 y2442 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w3aa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal tax charge reported in the s<span class=\"_ _1\"></span>tatement of<span class=\"_ _1\"></span> comprehensive income<span class=\"_ _264\"> </span></div></td><td class=\"c n x63d y2443 w3ab h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">76<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x63e y2443 w3ac h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">2,787<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"gs278\"><table class=\"s w3ad h18e\" id=\"_c62a947c-5119-4c05-aa7d-1e1ee94726fa\"><tr><td></td><td class=\"t m0 x1a0 h2e y2617 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y2617 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2618 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2618 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h9 y2619 ff3 fs6 fc2 sc0 ls2 ws2\">(b) The t<span class=\"_ _9\"></span>a<span class=\"_ _9\"></span>x ch<span class=\"_ _9\"></span>a<span class=\"_ _9\"></span>rg<span class=\"_ _9\"></span>e fo<span class=\"_ _9\"></span>r t<span class=\"_ _9\"></span>he p<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>ri<span class=\"_ _9\"></span>od i<span class=\"_ _9\"></span>s hi<span class=\"_ _9\"></span>g<span class=\"_ _9\"></span>he<span class=\"_ _9\"></span>r t<span class=\"_ _9\"></span>ha<span class=\"_ _9\"></span>n t<span class=\"_ _9\"></span>he s<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>an<span class=\"_ _9\"></span>da<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>d ra<span class=\"_ _9\"></span>te o<span class=\"_ _9\"></span>f co<span class=\"_ _9\"></span>rp<span class=\"_ _9\"></span>o<span class=\"_ _9\"></span>ra<span class=\"_ _9\"></span>ti<span class=\"_ _9\"></span>on t<span class=\"_ _9\"></span>a<span class=\"_ _9\"></span>x in t<span class=\"_ _9\"></span>h<span class=\"_ _9\"></span>e UK </td><td></td><td></td></tr><tr><td class=\"t m0 x1f8 h9 y261a ff3 fs6 fc2 sc0 ls2 ws2\">(2<span class=\"_ _9\"></span>02<span class=\"_ _9\"></span>4: 2<span class=\"_ _9\"></span>5%<span class=\"_ _9\"></span>, 2<span class=\"_ _9\"></span>02<span class=\"_ _9\"></span>3: 19<span class=\"_ _9\"></span>%) due t<span class=\"_ _9\"></span>o<span class=\"_ _9\"></span>:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2462 w3ae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2d\">Profit/(L<span class=\"_ _1\"></span>oss<span class=\"_ _8\"></span>) <span class=\"_ _9\"></span>before tax<span class=\"_ _264\"> </span></div></td><td class=\"c n x24d y2462 w3af h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x63f y2462 w3b0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(<span class=\"_ _8\"></span>67<span class=\"_ _8\"></span>,075)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w3b1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Expected tax charge at 25% (2023 \u2013 19%)<span class=\"_ _264\"> </span></div></td><td class=\"c n x640 y2463 w3b2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,273)<span class=\"_ _264\"> </span></div></td><td class=\"c n x641 y2463 w3b3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w3b4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Expenses not deductible in determining taxable pr<span class=\"_ _1\"></span>ofit<span class=\"_ _264\"> </span></div></td><td class=\"c n x642 y2464 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x643 y2464 w3b5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">148<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w3b6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>ricoya segment assets impairment<span class=\"_ _264\"> </span></div></td><td class=\"c n x644 y2465 w3b7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,7<span class=\"_ _9\"></span>50<span class=\"_ _264\"> </span></div></td><td class=\"c n x645 y2465 w34a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">16<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>40<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y25c5 w3b8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>ax (income<span class=\"_ _8\"></span>)/losses for<span class=\"_ _1\"></span> which no def<span class=\"_ _1\"></span>erred income tax asset <span class=\"_ _8\"></span>was (<span class=\"_ _1\"></span>utilised)/<span class=\"_ _1\"></span>recognised<span class=\"_ _264\"> </span></div></td><td class=\"c n x646 y25c5 w3b9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">3<span class=\"_ _9\"></span>,15<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x647 y25c5 w3ba h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w3bb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Effects of<span class=\"_ _1\"></span> overseas <span class=\"_ _1\"></span>taxation<span class=\"_ _264\"> </span></div></td><td class=\"c n x648 y2467 w42 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">8<span class=\"_ _264\"> </span></div></td><td class=\"c n x649 y2467 w3bc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">818<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w3bd h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research and developmen<span class=\"_ _1\"></span>t tax charge<span class=\"_ _8\"></span>/ (<span class=\"_ _8\"></span>credit) in respect o<span class=\"_ _1\"></span>f prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ears<span class=\"_ _264\"> </span></div></td><td class=\"c n x64a y2441 w3be h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">121<span class=\"_ _264\"> </span></div></td><td class=\"c n x64b y2441 w3bf h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w3a3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research and developmen<span class=\"_ _1\"></span>t tax (<span class=\"_ _8\"></span>credit<span class=\"_ _8\"></span>) in respect of current <span class=\"_ _8\"></span>year<span class=\"_ _264\"> </span></div></td><td class=\"c n x64c y2442 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x64d y2442 w3c0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(124)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w3aa h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal tax charge reported in the s<span class=\"_ _1\"></span>tatement of<span class=\"_ _1\"></span> comprehensive income<span class=\"_ _264\"> </span></div></td><td class=\"c n x64e y2443 w3c1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">76<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x63e y2443 w3c2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _9\"></span>,787<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"gs279\"><table class=\"s w3c3 h18f\" id=\"_5c72fd04-8865-4060-9089-c3478c34ca9a\"><tr><td></td><td></td><td class=\"c n x64f y261b w3c4 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws8c\">Deferred tax assets<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x650 y261b w3c5 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws8c\">Deferred tax liabilities<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h2e y261c ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"c n x651 y2604 w355 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x652 y2604 w3c6 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x653 y2604 w355 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x654 y2604 w356 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w3c7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws6d\">At 1 April<span class=\"_ _264\"> </span></div></td><td class=\"c n x655 y24b3 w3c8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">62<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x656 y24b3 w3c9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x657 y24b3 w3ca h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x658 y24b3 w3cb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w3cc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Credited<span class=\"_ _1\"></span>/ (<span class=\"_ _8\"></span>charged) to the consolidated income s<span class=\"_ _1\"></span>tatement<span class=\"_ _264\"> </span></div></td><td class=\"c n x659 y24b4 w3cd h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">(112)<span class=\"_ _264\"> </span></div></td><td class=\"c n x65a y24b4 w3ce h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">137<span class=\"_ _264\"> </span></div></td><td class=\"c n x65b y24b4 w3a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">112<span class=\"_ _264\"> </span></div></td><td class=\"c n x65c y24b4 w3cf h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">(13<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w3d0 h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">At 31 M<span class=\"_ _9\"></span>a<span class=\"_ _9\"></span>rc<span class=\"_ _9\"></span>h<span class=\"_ _264\"> </span></div></td><td class=\"c n x65d y2443 w3d1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">50<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x65e y2443 w3d2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">62<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x65f y2443 w3d3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(50<span class=\"_ _9\"></span>9)<span class=\"_ _264\"> </span></div></td><td class=\"c n x660 y2443 w3d4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs27a\">Deferr<span class=\"_ _1\"></span>ed taxes a<span class=\"_ _1\"></span>t the balance sheet date ha<span class=\"_ _1\"></span>ve been measured using <span class=\"_ _8\"></span>these enacted tax rates and reflected in <span class=\"_ _8\"></span>these </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs27b\">financial statements. See note 19<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls2 ws2 gs321\">19<span class=\"_ _4\"></span>.  D<span class=\"_ _9\"></span>efe<span class=\"_ _9\"></span>rr<span class=\"_ _9\"></span>ed t<span class=\"_ _9\"></span>axat<span class=\"_ _9\"></span>ion<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs111\">The Group has a recognised def<span class=\"_ _8\"></span>erred tax asset of<span class=\"_ _8\"></span> \u20ac509<span class=\"_ _8\"></span>,000 (2023: \u20ac621,000<span class=\"_ _8\"></span>) offsetting a recognised deferr<span class=\"_ _1\"></span>ed tax </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs112\">liability o<span class=\"_ _1\"></span>f \u20ac509<span class=\"_ _4\"></span>,000 (2023: \u20ac621,<span class=\"_ _1\"></span>000). See no<span class=\"_ _1\"></span>te 11. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs322\">The Group also has an unrecognised def<span class=\"_ _8\"></span>erred tax asset of<span class=\"_ _8\"></span> \u20ac71m (2023: \u20ac62m) <span class=\"_ _8\"></span>which is largely in respect of<span class=\"_ _8\"></span> trading </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs114\">losses of<span class=\"_ _1\"></span> the UK subsidiaries and has been calculated using <span class=\"_ _8\"></span>the tax rate which is expected <span class=\"_ _8\"></span>to be applicable when the tax </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs115\">losses are expected <span class=\"_ _1\"></span>to be utilised. <span class=\"_ _1\"></span>The deferr<span class=\"_ _1\"></span>ed tax asset has been r<span class=\"_ _1\"></span>ecognised only <span class=\"_ _8\"></span>to the extent of<span class=\"_ _1\"></span> the def<span class=\"_ _8\"></span>erred tax </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs116\">liability<span class=\"_ _8\"></span>, due to the uncertainty<span class=\"_ _8\"></span> of <span class=\"_ _1\"></span>the timing of<span class=\"_ _8\"></span> future expected profits o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the related legal entities which is dependent </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs117\">on the pro<span class=\"_ _1\"></span>fits attributable to licensing and <span class=\"_ _8\"></span>future manufacturing income.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "11.  T<span class=\"_ _8\"></span>ax expe<span class=\"_ _9\"></span>nse<span class=\"_ _264\"> </span><table class=\"s w39f h18d\" id=\"_09fbab1d-e5d3-4d71-bbda-b1495782bc8b\"><tr><td></td><td class=\"t m0 x1a0 h2e y2611 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y2611 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2612 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x560 h2e y2612 ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h9 y2613 ff3 fs6 fc2 sc0 ls2 ws2\">(a<span class=\"_ _8\"></span>) Tax re<span class=\"_ _9\"></span>co<span class=\"_ _9\"></span>g<span class=\"_ _9\"></span>ni<span class=\"_ _9\"></span>se<span class=\"_ _9\"></span>d in t<span class=\"_ _9\"></span>h<span class=\"_ _9\"></span>e st<span class=\"_ _9\"></span>a<span class=\"_ _9\"></span>te<span class=\"_ _9\"></span>m<span class=\"_ _9\"></span>en<span class=\"_ _9\"></span>t of c<span class=\"_ _9\"></span>om<span class=\"_ _9\"></span>pr<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>he<span class=\"_ _9\"></span>n<span class=\"_ _9\"></span>si<span class=\"_ _9\"></span>ve in<span class=\"_ _9\"></span>c<span class=\"_ _9\"></span>om<span class=\"_ _9\"></span>e co<span class=\"_ _9\"></span>mp<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>is<span class=\"_ _9\"></span>es<span class=\"_ _9\"></span>:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1f8 h9 y2614 ff3 fs6 fc2 sc0 ls1d ws24\">Current tax<span class=\"_ _1\"></span> charge<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2615 w3a0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">UK Corporation tax on losses <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>year<span class=\"_ _264\"> </span></div></td><td class=\"c n x631 y2615 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x632 y2615 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w3a1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research and developmen<span class=\"_ _1\"></span>t tax expense in r<span class=\"_ _1\"></span>espect of prior<span class=\"_ _8\"></span> year<span class=\"_ _264\"> </span></div></td><td class=\"c n x633 y2463 w3a2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">121<span class=\"_ _264\"> </span></div></td><td class=\"c n x634 y2463 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w3a3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research and developmen<span class=\"_ _1\"></span>t tax (<span class=\"_ _8\"></span>credit<span class=\"_ _8\"></span>) in respect of current <span class=\"_ _8\"></span>year<span class=\"_ _264\"> </span></div></td><td class=\"c n x635 y2464 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x636 y2464 w3a4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">(<span class=\"_ _9\"></span>121)<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x637 y2465 w3a2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">121<span class=\"_ _264\"> </span></div></td><td class=\"c n x638 y2465 w3a4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">(12<span class=\"_ _9\"></span>1)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y25c5 w3a5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Overseas tax at r<span class=\"_ _1\"></span>ate of<span class=\"_ _1\"></span> 15%<span class=\"_ _264\"> </span></div></td><td class=\"c n x639 y25c5 w42 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">8<span class=\"_ _264\"> </span></div></td><td class=\"c n x63a y25c5 w56 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">32<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w3a6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Overseas tax at r<span class=\"_ _1\"></span>ate of<span class=\"_ _1\"></span> 25%<span class=\"_ _264\"> </span></div></td><td class=\"c n x63b y2467 w3a7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">63<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x63c y2467 w3a8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">2<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>76<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h27 y2616 ff2 fs6 fc2 sc0 ls2 ws71\">Deferred T<span class=\"_ _4\"></span>ax<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2442 w3a9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Utilisation of de<span class=\"_ _1\"></span>ferred <span class=\"_ _1\"></span>tax asset<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c5 y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x632 y2442 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w3aa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal tax charge reported in the s<span class=\"_ _1\"></span>tatement of<span class=\"_ _1\"></span> comprehensive income<span class=\"_ _264\"> </span></div></td><td class=\"c n x63d y2443 w3ab h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">76<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x63e y2443 w3ac h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">2,787<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w3ad h18e\" id=\"_c62a947c-5119-4c05-aa7d-1e1ee94726fa\"><tr><td></td><td class=\"t m0 x1a0 h2e y2617 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y2617 ff3 fs19 fc2 sc0 ls2 ws2\">2023 </td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2618 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2618 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h9 y2619 ff3 fs6 fc2 sc0 ls2 ws2\">(b) The t<span class=\"_ _9\"></span>a<span class=\"_ _9\"></span>x ch<span class=\"_ _9\"></span>a<span class=\"_ _9\"></span>rg<span class=\"_ _9\"></span>e fo<span class=\"_ _9\"></span>r t<span class=\"_ _9\"></span>he p<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>ri<span class=\"_ _9\"></span>od i<span class=\"_ _9\"></span>s hi<span class=\"_ _9\"></span>g<span class=\"_ _9\"></span>he<span class=\"_ _9\"></span>r t<span class=\"_ _9\"></span>ha<span class=\"_ _9\"></span>n t<span class=\"_ _9\"></span>he s<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>an<span class=\"_ _9\"></span>da<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>d ra<span class=\"_ _9\"></span>te o<span class=\"_ _9\"></span>f co<span class=\"_ _9\"></span>rp<span class=\"_ _9\"></span>o<span class=\"_ _9\"></span>ra<span class=\"_ _9\"></span>ti<span class=\"_ _9\"></span>on t<span class=\"_ _9\"></span>a<span class=\"_ _9\"></span>x in t<span class=\"_ _9\"></span>h<span class=\"_ _9\"></span>e UK </td><td></td><td></td></tr><tr><td class=\"t m0 x1f8 h9 y261a ff3 fs6 fc2 sc0 ls2 ws2\">(2<span class=\"_ _9\"></span>02<span class=\"_ _9\"></span>4: 2<span class=\"_ _9\"></span>5%<span class=\"_ _9\"></span>, 2<span class=\"_ _9\"></span>02<span class=\"_ _9\"></span>3: 19<span class=\"_ _9\"></span>%) due t<span class=\"_ _9\"></span>o<span class=\"_ _9\"></span>:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2462 w3ae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2d\">Profit/(L<span class=\"_ _1\"></span>oss<span class=\"_ _8\"></span>) <span class=\"_ _9\"></span>before tax<span class=\"_ _264\"> </span></div></td><td class=\"c n x24d y2462 w3af h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x63f y2462 w3b0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(<span class=\"_ _8\"></span>67<span class=\"_ _8\"></span>,075)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w3b1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Expected tax charge at 25% (2023 \u2013 19%)<span class=\"_ _264\"> </span></div></td><td class=\"c n x640 y2463 w3b2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,273)<span class=\"_ _264\"> </span></div></td><td class=\"c n x641 y2463 w3b3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w3b4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Expenses not deductible in determining taxable pr<span class=\"_ _1\"></span>ofit<span class=\"_ _264\"> </span></div></td><td class=\"c n x642 y2464 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x643 y2464 w3b5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">148<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w3b6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>ricoya segment assets impairment<span class=\"_ _264\"> </span></div></td><td class=\"c n x644 y2465 w3b7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,7<span class=\"_ _9\"></span>50<span class=\"_ _264\"> </span></div></td><td class=\"c n x645 y2465 w34a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">16<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>40<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y25c5 w3b8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>ax (income<span class=\"_ _8\"></span>)/losses for<span class=\"_ _1\"></span> which no def<span class=\"_ _1\"></span>erred income tax asset <span class=\"_ _8\"></span>was (<span class=\"_ _1\"></span>utilised)/<span class=\"_ _1\"></span>recognised<span class=\"_ _264\"> </span></div></td><td class=\"c n x646 y25c5 w3b9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">3<span class=\"_ _9\"></span>,15<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x647 y25c5 w3ba h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w3bb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Effects of<span class=\"_ _1\"></span> overseas <span class=\"_ _1\"></span>taxation<span class=\"_ _264\"> </span></div></td><td class=\"c n x648 y2467 w42 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">8<span class=\"_ _264\"> </span></div></td><td class=\"c n x649 y2467 w3bc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">818<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w3bd h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research and developmen<span class=\"_ _1\"></span>t tax charge<span class=\"_ _8\"></span>/ (<span class=\"_ _8\"></span>credit) in respect o<span class=\"_ _1\"></span>f prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ears<span class=\"_ _264\"> </span></div></td><td class=\"c n x64a y2441 w3be h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">121<span class=\"_ _264\"> </span></div></td><td class=\"c n x64b y2441 w3bf h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w3a3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Research and developmen<span class=\"_ _1\"></span>t tax (<span class=\"_ _8\"></span>credit<span class=\"_ _8\"></span>) in respect of current <span class=\"_ _8\"></span>year<span class=\"_ _264\"> </span></div></td><td class=\"c n x64c y2442 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x64d y2442 w3c0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(124)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w3aa h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal tax charge reported in the s<span class=\"_ _1\"></span>tatement of<span class=\"_ _1\"></span> comprehensive income<span class=\"_ _264\"> </span></div></td><td class=\"c n x64e y2443 w3c1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">76<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x63e y2443 w3c2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _9\"></span>,787<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w3c3 h18f\" id=\"_5c72fd04-8865-4060-9089-c3478c34ca9a\"><tr><td></td><td></td><td class=\"c n x64f y261b w3c4 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws8c\">Deferred tax assets<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x650 y261b w3c5 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws8c\">Deferred tax liabilities<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h2e y261c ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"c n x651 y2604 w355 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x652 y2604 w3c6 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x653 y2604 w355 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x654 y2604 w356 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w3c7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws6d\">At 1 April<span class=\"_ _264\"> </span></div></td><td class=\"c n x655 y24b3 w3c8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">62<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x656 y24b3 w3c9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x657 y24b3 w3ca h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x658 y24b3 w3cb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w3cc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Credited<span class=\"_ _1\"></span>/ (<span class=\"_ _8\"></span>charged) to the consolidated income s<span class=\"_ _1\"></span>tatement<span class=\"_ _264\"> </span></div></td><td class=\"c n x659 y24b4 w3cd h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">(112)<span class=\"_ _264\"> </span></div></td><td class=\"c n x65a y24b4 w3ce h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">137<span class=\"_ _264\"> </span></div></td><td class=\"c n x65b y24b4 w3a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">112<span class=\"_ _264\"> </span></div></td><td class=\"c n x65c y24b4 w3cf h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">(13<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w3d0 h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">At 31 M<span class=\"_ _9\"></span>a<span class=\"_ _9\"></span>rc<span class=\"_ _9\"></span>h<span class=\"_ _264\"> </span></div></td><td class=\"c n x65d y2443 w3d1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">50<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x65e y2443 w3d2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">62<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x65f y2443 w3d3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(50<span class=\"_ _9\"></span>9)<span class=\"_ _264\"> </span></div></td><td class=\"c n x660 y2443 w3d4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table>Deferr<span class=\"_ _1\"></span>ed taxes a<span class=\"_ _1\"></span>t the balance sheet date ha<span class=\"_ _1\"></span>ve been measured using <span class=\"_ _8\"></span>these enacted tax rates and reflected in <span class=\"_ _8\"></span>these financial statements. See note 19<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span>19<span class=\"_ _4\"></span>.  D<span class=\"_ _9\"></span>efe<span class=\"_ _9\"></span>rr<span class=\"_ _9\"></span>ed t<span class=\"_ _9\"></span>axat<span class=\"_ _9\"></span>ion<span class=\"_ _264\"> </span>The Group has a recognised def<span class=\"_ _8\"></span>erred tax asset of<span class=\"_ _8\"></span> \u20ac509<span class=\"_ _8\"></span>,000 (2023: \u20ac621,000<span class=\"_ _8\"></span>) offsetting a recognised deferr<span class=\"_ _1\"></span>ed tax liability o<span class=\"_ _1\"></span>f \u20ac509<span class=\"_ _4\"></span>,000 (2023: \u20ac621,<span class=\"_ _1\"></span>000). See no<span class=\"_ _1\"></span>te 11. The Group also has an unrecognised def<span class=\"_ _8\"></span>erred tax asset of<span class=\"_ _8\"></span> \u20ac71m (2023: \u20ac62m) <span class=\"_ _8\"></span>which is largely in respect of<span class=\"_ _8\"></span> trading losses of<span class=\"_ _1\"></span> the UK subsidiaries and has been calculated using <span class=\"_ _8\"></span>the tax rate which is expected <span class=\"_ _8\"></span>to be applicable when the tax losses are expected <span class=\"_ _1\"></span>to be utilised. <span class=\"_ _1\"></span>The deferr<span class=\"_ _1\"></span>ed tax asset has been r<span class=\"_ _1\"></span>ecognised only <span class=\"_ _8\"></span>to the extent of<span class=\"_ _1\"></span> the def<span class=\"_ _8\"></span>erred tax liability<span class=\"_ _8\"></span>, due to the uncertainty<span class=\"_ _8\"></span> of <span class=\"_ _1\"></span>the timing of<span class=\"_ _8\"></span> future expected profits o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the related legal entities which is dependent on the pro<span class=\"_ _1\"></span>fits attributable to licensing and <span class=\"_ _8\"></span>future manufacturing income.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls2 ws2 gs27d\">12<span class=\"_ _9\"></span>.  Divi<span class=\"_ _9\"></span>den<span class=\"_ _9\"></span>ds Paid<span class=\"_ _264\"> </span></div><div class=\"gs27e\"><table class=\"s w301 h190\" id=\"_3bc5109d-cfe0-4a0f-a2d7-9464edb86331\"><tr><td></td><td class=\"t m0 x1a0 h2e y261d ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x54d h2e y261d ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y261e ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x1a7 h2e y261e ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h27 y261f ff2 fs6 fc2 sc0 ls2 ws2\">Final Dividend \u20acNil (2023: \u20acNil) per Ordinary<span class=\"_ _8\"></span> share proposed and paid during year<span class=\"_ _1\"></span> relating <span class=\"_ _1\"></span>to the pre<span class=\"_ _1\"></span>vious </td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2443 w3d5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">year\u2019<span class=\"_ _8\"></span>s results<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c5 y2443 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x661 y2443 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls2 ws2 gs280\">13.  B<span class=\"_ _9\"></span>asic a<span class=\"_ _9\"></span>nd dil<span class=\"_ _9\"></span>ute<span class=\"_ _9\"></span>d pro<span class=\"_ _9\"></span>fit/<span class=\"_ _4\"></span>(l<span class=\"_ _9\"></span>oss<span class=\"_ _8\"></span>) p<span class=\"_ _9\"></span>er o<span class=\"_ _9\"></span>rdi<span class=\"_ _9\"></span>nar<span class=\"_ _9\"></span>y s<span class=\"_ _9\"></span>har<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs281\">The calculation of<span class=\"_ _1\"></span> profit per<span class=\"_ _8\"></span> ordinary share is based on pr<span class=\"_ _1\"></span>ofit after<span class=\"_ _1\"></span> tax and <span class=\"_ _1\"></span>the w<span class=\"_ _1\"></span>eighted aver<span class=\"_ _1\"></span>age number of<span class=\"_ _8\"></span> ordinary </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs282\">shares in issue during the <span class=\"_ _8\"></span>year<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span></div><div class=\"gs283\"><table class=\"s w3d6 h191\" id=\"_bd07441e-cd49-4427-9306-f7eb94f36283\"><tr><td></td><td class=\"c n x662 y2620 w355 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x663 y2620 w356 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x664 y2621 w3d7 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></div></td><td class=\"c n x665 y2621 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal</div></td><td class=\"c n x666 y2621 w3d7 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">Underlying<span class=\"_ _264\"> </span></div></td><td class=\"c n x667 y2621 w3d9 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws11c\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h27 y2622 ff2 fs6 fc2 sc0 ls2 ws2\">Basic earnings per share<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2623 w3da h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Weighted a<span class=\"_ _1\"></span>verage number<span class=\"_ _1\"></span> of Or<span class=\"_ _1\"></span>dinary shar<span class=\"_ _1\"></span>es in issue (\u2018000)<span class=\"_ _264\"> </span></div></td><td class=\"c n x668 y2623 w3db h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _0\"></span>1<span class=\"_ _9\"></span>1</div></td><td class=\"c n x669 y2623 w3dc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>1</div></td><td class=\"c n x66a y2623 w3dd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">21<span class=\"_ _9\"></span>0,<span class=\"_ _9\"></span>693</div></td><td class=\"c n x66b y2623 w3de h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">210,<span class=\"_ _9\"></span>693<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w3df h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Profit/(L<span class=\"_ _1\"></span>oss<span class=\"_ _8\"></span>) for <span class=\"_ _8\"></span>the year attributable <span class=\"_ _1\"></span>to owners of<span class=\"_ _1\"></span> Accs<span class=\"_ _1\"></span>ys <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>echnologies PLC (\u20ac\u2019000<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x66c y2462 w67 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(10,189)</div></td><td class=\"c n x66d y2462 w3e0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>7,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x66e y2462 w3e1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>8</div></td><td class=\"c n x66f y2462 wfe h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(39<span class=\"_ _8\"></span>,0<span class=\"_ _9\"></span>38)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w3e2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Basic profit/(loss<span class=\"_ _4\"></span>) per share<span class=\"_ _264\"> </span></div></td><td class=\"c n x670 y2463 wce h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac (0.0<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x671 y2463 w3e3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac (0.<span class=\"_ _9\"></span>08)<span class=\"_ _264\"> </span></div></td><td class=\"c n x672 y2463 w3e4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 0.<span class=\"_ _9\"></span>05<span class=\"_ _264\"> </span></div></td><td class=\"c n x673 y2463 w3e5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsda ws5d\">\u20ac (0<span class=\"_ _9\"></span>.1<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h27 y2624 ff2 fs6 fc2 sc0 ls2 ws2\">Diluted earnings per share<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2465 w3da h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Weighted a<span class=\"_ _1\"></span>verage number<span class=\"_ _1\"></span> of Or<span class=\"_ _1\"></span>dinary shar<span class=\"_ _1\"></span>es in issue (\u2018000)<span class=\"_ _264\"> </span></div></td><td class=\"c n x674 y2465 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x675 y2465 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013</div></td><td class=\"c n x676 y2465 w3dd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">21<span class=\"_ _9\"></span>0,<span class=\"_ _9\"></span>693<span class=\"_ _264\"> </span></div></td><td class=\"c n x677 y2465 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y25c5 w3e6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Equity options attributable <span class=\"_ _8\"></span>to BGF (<span class=\"_ _8\"></span>see note 30)<span class=\"_ _264\"> </span></div></td><td class=\"c n x678 y25c5 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x679 y25c5 w3e7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 *<span class=\"_ _264\"> </span></div></td><td class=\"c n x67a y25c5 w3e8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">8<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>49<span class=\"_ _264\"> </span></div></td><td class=\"c n x67b y25c5 w3e7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 *<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w3e9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Equity options attributable <span class=\"_ _8\"></span>to convertible loan note issued (<span class=\"_ _8\"></span>see note 29)<span class=\"_ _264\"> </span></div></td><td class=\"c n x67c y2467 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x67d y2467 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x67e y2467 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x67f y2467 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w3ea h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls146 ws2\">Weighted a<span class=\"_ _1\"></span>verage number<span class=\"_ _1\"></span> of Or<span class=\"_ _1\"></span>dinary shar<span class=\"_ _1\"></span>es in issue and potential ordinary<span class=\"_ _8\"></span> shares (\u2018000)<span class=\"_ _264\"> </span></div></td><td class=\"c n x680 y2441 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x681 y2441 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013</div></td><td class=\"c n x682 y2441 w3eb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">219<span class=\"_ _8\"></span>,142<span class=\"_ _264\"> </span></div></td><td class=\"c n x683 y2441 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w3df h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Profit/(L<span class=\"_ _1\"></span>oss<span class=\"_ _8\"></span>) for <span class=\"_ _8\"></span>the year attributable <span class=\"_ _1\"></span>to owners of<span class=\"_ _1\"></span> Accs<span class=\"_ _1\"></span>ys <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>echnologies PLC (\u20ac\u2019000<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x684 y2442 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x685 y2442 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x686 y2442 w3ec h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _0\"></span>5<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x687 y2442 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w3ed h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Diluted profit/(loss<span class=\"_ _4\"></span>) per share<span class=\"_ _264\"> </span></div></td><td class=\"c n x688 y2443 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x689 y2443 w3ee h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 *<span class=\"_ _264\"> </span></div></td><td class=\"c n x68a y2443 w3ef h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 0.0<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x68b y2443 w3f0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013 *<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 ha ff2 fs7 fc2 sc0 ls2 ws2 gs284\">* <span class=\"_ _1c\"> </span> <span class=\"_ _1d\"></span>Di<span class=\"_ _9\"></span>lu<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>ed l<span class=\"_ _9\"></span>os<span class=\"_ _9\"></span>s p<span class=\"_ _9\"></span>er s<span class=\"_ _9\"></span>ha<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>e is n<span class=\"_ _9\"></span>ot di<span class=\"_ _9\"></span>sc<span class=\"_ _9\"></span>l<span class=\"_ _9\"></span>os<span class=\"_ _9\"></span>ed f<span class=\"_ _9\"></span>or Tota<span class=\"_ _9\"></span>l di<span class=\"_ _9\"></span>lu<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>ed l<span class=\"_ _9\"></span>os<span class=\"_ _9\"></span>s pe<span class=\"_ _9\"></span>r s<span class=\"_ _9\"></span>ha<span class=\"_ _9\"></span>re<span class=\"_ _9\"></span>. I<span class=\"_ _9\"></span>AS 3<span class=\"_ _9\"></span>3 \u201cE<span class=\"_ _9\"></span>a<span class=\"_ _9\"></span>rn<span class=\"_ _9\"></span>in<span class=\"_ _9\"></span>g pe<span class=\"_ _9\"></span>r sh<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>e\u201d d<span class=\"_ _9\"></span>efi<span class=\"_ _9\"></span>n<span class=\"_ _9\"></span>es D<span class=\"_ _9\"></span>il<span class=\"_ _9\"></span>ut<span class=\"_ _9\"></span>iv<span class=\"_ _9\"></span>e sh<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>e o<span class=\"_ _9\"></span>pti<span class=\"_ _9\"></span>o<span class=\"_ _9\"></span>ns a<span class=\"_ _9\"></span>s sh<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>e o<span class=\"_ _9\"></span>pt<span class=\"_ _9\"></span>io<span class=\"_ _9\"></span>ns w<span class=\"_ _9\"></span>hi<span class=\"_ _9\"></span>ch w<span class=\"_ _9\"></span>ou<span class=\"_ _9\"></span>ld </div><div class=\"t m0 ha ff2 fs7 fc2 sc0 ls2 ws2 gs285\">de<span class=\"_ _9\"></span>cr<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>as<span class=\"_ _9\"></span>e pr<span class=\"_ _9\"></span>o<span class=\"_ _9\"></span>fit p<span class=\"_ _9\"></span>er s<span class=\"_ _9\"></span>h<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>e or i<span class=\"_ _9\"></span>nc<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>ea<span class=\"_ _9\"></span>se l<span class=\"_ _9\"></span>o<span class=\"_ _9\"></span>ss p<span class=\"_ _9\"></span>er s<span class=\"_ _9\"></span>h<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>e. E<span class=\"_ _9\"></span>qu<span class=\"_ _9\"></span>it<span class=\"_ _9\"></span>y op<span class=\"_ _9\"></span>ti<span class=\"_ _9\"></span>on<span class=\"_ _9\"></span>s t<span class=\"_ _9\"></span>o BG<span class=\"_ _9\"></span>F ar<span class=\"_ _9\"></span>e d<span class=\"_ _9\"></span>is<span class=\"_ _9\"></span>cl<span class=\"_ _9\"></span>os<span class=\"_ _9\"></span>ed i<span class=\"_ _9\"></span>n No<span class=\"_ _9\"></span>te 3<span class=\"_ _9\"></span>1 a<span class=\"_ _9\"></span>nd c<span class=\"_ _9\"></span>onv<span class=\"_ _9\"></span>er<span class=\"_ _2\"></span>ti<span class=\"_ _9\"></span>bl<span class=\"_ _9\"></span>e lo<span class=\"_ _9\"></span>an n<span class=\"_ _9\"></span>ot<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>s in n<span class=\"_ _9\"></span>ot<span class=\"_ _9\"></span>e 29, whi<span class=\"_ _9\"></span>ch i<span class=\"_ _9\"></span>f exe<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>ci<span class=\"_ _9\"></span>se<span class=\"_ _9\"></span>d<span class=\"_ _9\"></span>, </div><div class=\"t m0 ha ff2 fs7 fc2 sc0 ls2 ws2 gs286\">wou<span class=\"_ _9\"></span>ld d<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>cr<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>as<span class=\"_ _9\"></span>e T<span class=\"_ _1\"></span>ot<span class=\"_ _9\"></span>al l<span class=\"_ _9\"></span>os<span class=\"_ _9\"></span>s p<span class=\"_ _9\"></span>er s<span class=\"_ _9\"></span>ha<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>e. A<span class=\"_ _9\"></span>s a r<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>sul<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>, t<span class=\"_ _9\"></span>he<span class=\"_ _9\"></span>s<span class=\"_ _9\"></span>e ar<span class=\"_ _9\"></span>e an<span class=\"_ _9\"></span>ti-<span class=\"_ _9\"></span>di<span class=\"_ _9\"></span>lu<span class=\"_ _9\"></span>ti<span class=\"_ _9\"></span>ve a<span class=\"_ _9\"></span>nd t<span class=\"_ _9\"></span>he<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>ef<span class=\"_ _9\"></span>or<span class=\"_ _9\"></span>e s<span class=\"_ _9\"></span>how<span class=\"_ _9\"></span>n as n<span class=\"_ _9\"></span>il<span class=\"_ _9\"></span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "14.  Share based pa<span class=\"_ _8\"></span>yments<span class=\"_ _264\"> </span>The Group operates a number<span class=\"_ _8\"></span> of share schemes <span class=\"_ _8\"></span>which give rise to a share based payment char<span class=\"_ _1\"></span>ge. <span class=\"_ _1\"></span>The Group operates a Long-<span class=\"_ _4\"></span>T<span class=\"_ _4\"></span>erm Incentive Plan (\u2018L<span class=\"_ _4\"></span>TIP\u2019) in order to r<span class=\"_ _8\"></span>eward certain members of<span class=\"_ _1\"></span> staff<span class=\"_ _1\"></span> including the Senior<span class=\"_ _8\"></span> Management team and the Executiv<span class=\"_ _8\"></span>e Directors. Opt<span class=\"_ _9\"></span>ions \u2013 t<span class=\"_ _9\"></span>ot<span class=\"_ _9\"></span>al<span class=\"_ _264\"> </span>The follo<span class=\"_ _1\"></span>wing figur<span class=\"_ _1\"></span>es tak<span class=\"_ _1\"></span>e into account options awar<span class=\"_ _8\"></span>ded under the L<span class=\"_ _4\"></span>TIP<span class=\"_ _4\"></span>, together<span class=\"_ _8\"></span> with share options awar<span class=\"_ _8\"></span>ded in previous <span class=\"_ _8\"></span>years under the 2008 Shar<span class=\"_ _1\"></span>e Option schemes.<span class=\"_ _264\"> </span>Outstanding options granted ar<span class=\"_ _8\"></span>e as follows:<span class=\"_ _264\"> </span><table class=\"s w3f1 h193\" id=\"_a863629c-1a7a-4d18-832e-d09f85ec8f3f\"><tr><td></td><td></td><td class=\"t m0 x68c h2e y2625 ff3 fs19 fc2 sc0 ls2 ws2\">Number of<span class=\"_ _1\"></span> outstanding options </td><td></td><td class=\"t m0 x68d h2e y2625 ff3 fs19 fc2 sc0 ls2 ws2\">Weighted a<span class=\"_ _1\"></span>verage remaining </td></tr><tr><td></td><td></td><td class=\"t m0 x68e h2e y2626 ff3 fs19 fc2 sc0 ls2 ws2\">at 31 March<span class=\"_ _264\"> </span></td><td></td><td class=\"t m0 x68f h2e y2626 ff3 fs19 fc2 sc0 ls2 ws2\">contractual life, in <span class=\"_ _1\"></span>years<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h2e y2627 ff3 fs19 fc2 sc0 ls2 ws2\">Date of gr<span class=\"_ _1\"></span>ant </td><td class=\"c n x690 y2628 w355 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x691 y2628 w356 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x692 y2628 w355 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x693 y2628 w356 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w3f2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">19 September 2013 (L<span class=\"_ _4\"></span>TIP)<span class=\"_ _264\"> </span></div></td><td class=\"c n x694 y2462 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013</div></td><td class=\"c n x695 y2462 w3f3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">4<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>67<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x635 y2462 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x696 y2462 w3f4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">0.<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w3f5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">24 June 2016 (L<span class=\"_ _4\"></span>TIP)<span class=\"_ _264\"> </span></div></td><td class=\"c n x697 y2463 w3f6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">130,09<span class=\"_ _9\"></span>9</div></td><td class=\"c n x698 y2463 w3f7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">130<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>99<span class=\"_ _264\"> </span></div></td><td class=\"c n x699 y2463 w3f8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3a ws40\">2.3<span class=\"_ _264\"> </span></div></td><td class=\"c n x69a y2463 w3f9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">3.3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w3fa h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">20 June 2017 (L<span class=\"_ _4\"></span>TIP)<span class=\"_ _264\"> </span></div></td><td class=\"c n x69b y2464 w3fb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _9\"></span>0,<span class=\"_ _9\"></span>651<span class=\"_ _264\"> </span></div></td><td class=\"c n x69c y2464 w3fc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>0,<span class=\"_ _9\"></span>651<span class=\"_ _264\"> </span></div></td><td class=\"c n x69d y2464 w3fd h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _9\"></span>.<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x69e y2464 w3fe h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls84 ws61\">4.3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w3ff h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">18 June 2018 (L<span class=\"_ _4\"></span>TIP)<span class=\"_ _264\"> </span></div></td><td class=\"c n x69f y2465 w400 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">61,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>07<span class=\"_ _264\"> </span></div></td><td class=\"c n x6a0 y2465 w401 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">185<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x6a1 y2465 w402 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>.<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x6a2 y2465 w403 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">5.3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w404 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">15 July<span class=\"_ _8\"></span> 2020 (L<span class=\"_ _8\"></span>TIP)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6a3 y2466 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013</div></td><td class=\"c n x6a4 y2466 w405 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">8<span class=\"_ _9\"></span>50,5<span class=\"_ _9\"></span>40<span class=\"_ _264\"> </span></div></td><td class=\"c n x6a5 y2466 w406 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">6<span class=\"_ _9\"></span>.<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x6a6 y2466 w407 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls85 ws9a\">7.<span class=\"_ _0\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w408 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">23 June 2021 (L<span class=\"_ _4\"></span>TIP)1<span class=\"_ _264\"> </span></div></td><td class=\"c n x6a7 y2467 w409 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">415,079<span class=\"_ _264\"> </span></div></td><td class=\"c n x6a8 y2467 w40a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">511,112<span class=\"_ _264\"> </span></div></td><td class=\"c n x6a9 y2467 w40b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls85 ws9a\">7.<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x6aa y2467 w40c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">8.3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w40d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">12 July<span class=\"_ _8\"></span> 2022 (L<span class=\"_ _8\"></span>TIP)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6ab y2441 w40e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">26<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>2</div></td><td class=\"c n x6ac y2441 w40f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">35<span class=\"_ _9\"></span>2,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>86<span class=\"_ _264\"> </span></div></td><td class=\"c n x6ad y2441 w410 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">8.<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x6ae y2441 w411 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">9.<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w412 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">28 July<span class=\"_ _8\"></span> 2023 (L<span class=\"_ _8\"></span>TIP)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6af y2442 w413 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>43<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x6b0 y2442 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x6b1 y2442 w414 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">9.<span class=\"_ _0\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x25a y2442 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td class=\"c n x6b2 y2443 w416 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">2<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>313,<span class=\"_ _9\"></span>50<span class=\"_ _9\"></span>9</div></td><td class=\"c n x6b3 y2443 w417 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">2,574,403<span class=\"_ _264\"> </span></div></td><td class=\"c n x6b4 y2443 w418 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">8.0<span class=\"_ _264\"> </span></div></td><td class=\"c n x6b5 y2443 w419 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsda ws5d\">6<span class=\"_ _9\"></span>.1<span class=\"_ _264\"> </span></div></td></tr></table>1 \u2013 415<span class=\"_ _9\"></span>,07<span class=\"_ _9\"></span>9 ni<span class=\"_ _9\"></span>l co<span class=\"_ _9\"></span>s<span class=\"_ _9\"></span>t op<span class=\"_ _9\"></span>ti<span class=\"_ _9\"></span>on<span class=\"_ _9\"></span>s ar<span class=\"_ _9\"></span>e o<span class=\"_ _9\"></span>ut<span class=\"_ _9\"></span>s<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>an<span class=\"_ _9\"></span>di<span class=\"_ _9\"></span>ng i<span class=\"_ _9\"></span>n th<span class=\"_ _9\"></span>e 202<span class=\"_ _9\"></span>1 LTIP awa<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>d at 3<span class=\"_ _9\"></span>1 Ma<span class=\"_ _9\"></span>rc<span class=\"_ _9\"></span>h 20<span class=\"_ _9\"></span>24 bu<span class=\"_ _9\"></span>t 3<span class=\"_ _9\"></span>8,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>6 op<span class=\"_ _9\"></span>ti<span class=\"_ _9\"></span>on<span class=\"_ _9\"></span>s ar<span class=\"_ _9\"></span>e e<span class=\"_ _9\"></span>st<span class=\"_ _9\"></span>im<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>d to v<span class=\"_ _9\"></span>es<span class=\"_ _9\"></span>t o<span class=\"_ _9\"></span>n th<span class=\"_ _9\"></span>e ve<span class=\"_ _9\"></span>st<span class=\"_ _9\"></span>in<span class=\"_ _9\"></span>g d<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>e in t<span class=\"_ _9\"></span>he 2<span class=\"_ _9\"></span>024 calendar year<span class=\"_ _264\"> </span><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs288\">Movements in <span class=\"_ _8\"></span>the weighted aver<span class=\"_ _1\"></span>age v<span class=\"_ _1\"></span>alues are as f<span class=\"_ _8\"></span>ollows:<span class=\"_ _264\"> </span></div><div class=\"gs289\"><table class=\"s w41a h194\" id=\"_516a8e03-d5e6-42e9-a1ef-6e0c0409f278\"><tr><td></td><td class=\"t m0 x6b6 h2e y2629 ff3 fs19 fc2 sc0 ls2 ws2\">Weighted </td><td></td></tr><tr><td></td><td class=\"t m0 x6b7 h2e y262a ff3 fs19 fc2 sc0 ls2 ws2\">average </td><td></td></tr><tr><td></td><td class=\"t m0 x6b8 h2e y262b ff3 fs19 fc2 sc0 ls2 ws2\">exercise </td><td></td></tr><tr><td></td><td class=\"c n x5fa y2621 w41b h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">price<span class=\"_ _264\"> </span></div></td><td class=\"c n x6b9 y2621 w41c h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">Number<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w41d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Outstanding at 01 <span class=\"_ _1\"></span>April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x6ba y2460 w18d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 0.0<span class=\"_ _9\"></span>0</div></td><td class=\"c n x6bb y2460 w41e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">3<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>9,<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ae w41f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Granted during the year<span class=\"_ _264\"> </span></div></td><td class=\"c n x608 y24ae w18d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 0.0<span class=\"_ _9\"></span>0</div></td><td class=\"c n x6bc y24ae w420 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">620,<span class=\"_ _9\"></span>698<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24af w421 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Forfeited during the year<span class=\"_ _264\"> </span></div></td><td class=\"c n x6bd y24af w422 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 0.0<span class=\"_ _9\"></span>0</div></td><td class=\"c n x6be y24af w423 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">(<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>0,1<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w424 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Exercised during the year<span class=\"_ _264\"> </span></div></td><td class=\"c n x6bd y2463 w422 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 0.0<span class=\"_ _9\"></span>0</div></td><td class=\"c n x6bf y2463 w425 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>74<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w426 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Expired during the year<span class=\"_ _264\"> </span></div></td><td class=\"c n x6c0 y2464 w427 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 0<span class=\"_ _9\"></span>.0<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x6c1 y2464 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w428 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Outstanding at 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x608 y2465 w3b2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 0.0<span class=\"_ _9\"></span>0</div></td><td class=\"c n x6c2 y2465 w429 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">2<span class=\"_ _9\"></span>,574,403<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w41f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Granted during the year<span class=\"_ _264\"> </span></div></td><td class=\"c n x6c3 y2466 w427 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 0<span class=\"_ _9\"></span>.0<span class=\"_ _9\"></span>0</div></td><td class=\"c n x6c4 y2466 w42a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7b ws8f\">1<span class=\"_ _1\"></span>,438,216<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w421 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Forfeited during the year<span class=\"_ _264\"> </span></div></td><td class=\"c n x6bd y24b2 w422 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 0.0<span class=\"_ _9\"></span>0</div></td><td class=\"c n x6c5 y24b2 w42b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1e ws25\">(1,131,001)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w424 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Exercised during the year<span class=\"_ _264\"> </span></div></td><td class=\"c n x6c6 y2441 w18d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 0.0<span class=\"_ _9\"></span>0</div></td><td class=\"c n x6c7 y2441 w42c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">(<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>09<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w426 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Expired during the year<span class=\"_ _264\"> </span></div></td><td class=\"c n x6c8 y2442 w18d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 0.0<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x6c9 y2442 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w42d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Outstanding at 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x6ca y2443 w18d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 0.0<span class=\"_ _9\"></span>0</div></td><td class=\"c n x6cb y2443 w42e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">2<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>313,<span class=\"_ _9\"></span>50<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs28a\">The exercise price o<span class=\"_ _1\"></span>f op<span class=\"_ _1\"></span>tions outstanding at <span class=\"_ _1\"></span>the end of<span class=\"_ _1\"></span> the <span class=\"_ _8\"></span>year w<span class=\"_ _1\"></span>as \u20acnil (f<span class=\"_ _1\"></span>or L<span class=\"_ _18\"></span>TIP options<span class=\"_ _4\"></span>) (2023: \u20acnil) and their </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs28b\">weighted aver<span class=\"_ _8\"></span>age contractual life w<span class=\"_ _1\"></span>as 8.0 <span class=\"_ _8\"></span>years (2023: 6.<span class=\"_ _1\"></span>1 y<span class=\"_ _1\"></span>ears<span class=\"_ _8\"></span>).<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs28c\">Of <span class=\"_ _8\"></span>the total number of<span class=\"_ _8\"></span> options outstanding at the end of<span class=\"_ _8\"></span> the year<span class=\"_ _8\"></span> 292,157 (2023: 860<span class=\"_ _8\"></span>,265) had vested and <span class=\"_ _1\"></span>were </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs28d\">exercisable a<span class=\"_ _1\"></span>t the end of<span class=\"_ _8\"></span> the y<span class=\"_ _1\"></span>ear<span class=\"_ _8\"></span>. </div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs28e\">Long T<span class=\"_ _8\"></span>erm I<span class=\"_ _9\"></span>ncen<span class=\"_ _9\"></span>tive Plan (<span class=\"_ _9\"></span>\u2018L<span class=\"_ _4\"></span>TIP<span class=\"_ _9\"></span>\u2019<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs28f\">In 2013, the Group es<span class=\"_ _1\"></span>tablished a Long-<span class=\"_ _4\"></span>T<span class=\"_ _4\"></span>erm Incentive Plan, the participants of<span class=\"_ _8\"></span> which are key<span class=\"_ _8\"></span> members of <span class=\"_ _1\"></span>the Senior </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs290\">Management <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>eam, including Executive Directors. <span class=\"_ _8\"></span>The establishment of<span class=\"_ _1\"></span> the L<span class=\"_ _18\"></span>TIP w<span class=\"_ _1\"></span>as approv<span class=\"_ _1\"></span>ed by<span class=\"_ _1\"></span> the shar<span class=\"_ _1\"></span>eholders at </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs291\">the <span class=\"_ _1\"></span>AGM in September<span class=\"_ _8\"></span> 2013. </div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls2 ws2 gs292\">20<span class=\"_ _9\"></span>13 L<span class=\"_ _8\"></span>TIP Awa<span class=\"_ _9\"></span>rd p<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>for<span class=\"_ _9\"></span>ma<span class=\"_ _9\"></span>nc<span class=\"_ _9\"></span>e co<span class=\"_ _9\"></span>ndi<span class=\"_ _9\"></span>tio<span class=\"_ _9\"></span>ns a<span class=\"_ _9\"></span>nd 2<span class=\"_ _9\"></span>016 o<span class=\"_ _9\"></span>utc<span class=\"_ _9\"></span>om<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs293\">The L<span class=\"_ _4\"></span>TIP in 2013 aw<span class=\"_ _1\"></span>arded 4<span class=\"_ _1\"></span>,<span class=\"_ _8\"></span>103,456 nil cost options and 2,<span class=\"_ _1\"></span>472,550 v<span class=\"_ _1\"></span>ested in the <span class=\"_ _8\"></span>financial year ended 31 Mar<span class=\"_ _1\"></span>ch 2017<span class=\"_ _4\"></span>.  </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs294\">No nil cost options remain as at 31 Mar<span class=\"_ _8\"></span>ch 2024 after allowing f<span class=\"_ _1\"></span>or options e<span class=\"_ _1\"></span>xercised in <span class=\"_ _8\"></span>the year<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls2 ws2 gs295\">20<span class=\"_ _9\"></span>16 L<span class=\"_ _8\"></span>TIP Awa<span class=\"_ _9\"></span>rd p<span class=\"_ _9\"></span>er<span class=\"_ _2\"></span>for<span class=\"_ _9\"></span>ma<span class=\"_ _9\"></span>nc<span class=\"_ _9\"></span>e con<span class=\"_ _9\"></span>di<span class=\"_ _9\"></span>tio<span class=\"_ _9\"></span>ns a<span class=\"_ _9\"></span>nd 2<span class=\"_ _9\"></span>019 o<span class=\"_ _9\"></span>utc<span class=\"_ _9\"></span>om<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs296\">The L<span class=\"_ _4\"></span>TIP in 2016 aw<span class=\"_ _1\"></span>arded 1,<span class=\"_ _1\"></span>070,255 nil cos<span class=\"_ _1\"></span>t options and 494,<span class=\"_ _8\"></span>433 vested in <span class=\"_ _1\"></span>the financial <span class=\"_ _8\"></span>year ended 31 March 2020<span class=\"_ _1\"></span>. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs297\">130,<span class=\"_ _8\"></span>099 nil cost options remain as at 31 March 2024 after<span class=\"_ _8\"></span> allowing for <span class=\"_ _8\"></span>forfeitures and options ex<span class=\"_ _1\"></span>ercised in <span class=\"_ _1\"></span>the y<span class=\"_ _1\"></span>ear<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls2 ws2 gs298\">20<span class=\"_ _9\"></span>17 L<span class=\"_ _8\"></span>TIP Awa<span class=\"_ _9\"></span>rd p<span class=\"_ _9\"></span>er<span class=\"_ _9\"></span>f<span class=\"_ _9\"></span>or<span class=\"_ _9\"></span>ma<span class=\"_ _9\"></span>nc<span class=\"_ _9\"></span>e con<span class=\"_ _9\"></span>dit<span class=\"_ _9\"></span>io<span class=\"_ _9\"></span>ns a<span class=\"_ _9\"></span>nd 20<span class=\"_ _9\"></span>20 ou<span class=\"_ _9\"></span>tc<span class=\"_ _9\"></span>om<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs299\">The L<span class=\"_ _4\"></span>TIP in 2017 aw<span class=\"_ _1\"></span>arded 1,<span class=\"_ _1\"></span>087<span class=\"_ _4\"></span>,842 nil cost options and 326,<span class=\"_ _1\"></span>999 v<span class=\"_ _1\"></span>ested in the <span class=\"_ _8\"></span>financial year ended 31 Mar<span class=\"_ _1\"></span>ch 2021. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs29a\">100,651 nil cost op<span class=\"_ _1\"></span>tions remain as at 31 March 2024 a<span class=\"_ _1\"></span>fter allo<span class=\"_ _1\"></span>wing for<span class=\"_ _8\"></span> forfeitur<span class=\"_ _1\"></span>es and options exer<span class=\"_ _8\"></span>cised in the year<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls2 ws2 gs29b\">20<span class=\"_ _9\"></span>18 L<span class=\"_ _8\"></span>TIP Awa<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>d pe<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>for<span class=\"_ _9\"></span>m<span class=\"_ _9\"></span>anc<span class=\"_ _9\"></span>e co<span class=\"_ _9\"></span>ndi<span class=\"_ _9\"></span>ti<span class=\"_ _9\"></span>ons a<span class=\"_ _9\"></span>nd 2<span class=\"_ _9\"></span>021 o<span class=\"_ _9\"></span>ut<span class=\"_ _9\"></span>com<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs29c\">The L<span class=\"_ _4\"></span>TIP in 2018 aw<span class=\"_ _1\"></span>arded 1,<span class=\"_ _8\"></span>170,<span class=\"_ _8\"></span>160 nil cost options and 185,840 v<span class=\"_ _1\"></span>ested in the <span class=\"_ _8\"></span>financial year ended 31 Mar<span class=\"_ _1\"></span>ch 2022. 61,<span class=\"_ _8\"></span>407 </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs29d\">nil cost options remain as at 31 Mar<span class=\"_ _8\"></span>ch 2024 after allowing f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>forf<span class=\"_ _1\"></span>eitures and options ex<span class=\"_ _1\"></span>ercised in <span class=\"_ _1\"></span>the y<span class=\"_ _1\"></span>ear<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls2 ws2 gs29e\">2020 L<span class=\"_ _8\"></span>T<span class=\"_ _9\"></span>IP Awa<span class=\"_ _9\"></span>rd p<span class=\"_ _9\"></span>er<span class=\"_ _9\"></span>f<span class=\"_ _9\"></span>or<span class=\"_ _9\"></span>ma<span class=\"_ _9\"></span>nc<span class=\"_ _9\"></span>e con<span class=\"_ _9\"></span>dit<span class=\"_ _9\"></span>io<span class=\"_ _9\"></span>ns a<span class=\"_ _9\"></span>nd 20<span class=\"_ _9\"></span>21 ou<span class=\"_ _9\"></span>tc<span class=\"_ _9\"></span>om<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs29f\">The L<span class=\"_ _4\"></span>TIP in 2020 aw<span class=\"_ _1\"></span>arded 1,326,<span class=\"_ _8\"></span>966 nil cost options and no share options <span class=\"_ _8\"></span>vested in the financial <span class=\"_ _8\"></span>year ended  </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2a0\">31 March 2024<span class=\"_ _1\"></span>. </div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs2a2\">Awards made in J<span class=\"_ _1\"></span>uly 2021<span class=\"_ _1\"></span> and L<span class=\"_ _18\"></span>TIP Award performanc<span class=\"_ _9\"></span>e conditions </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2a3\">During the <span class=\"_ _1\"></span>financial y<span class=\"_ _1\"></span>ear ended 31 Mar<span class=\"_ _1\"></span>ch 2022, a total o<span class=\"_ _1\"></span>f 918,659 L<span class=\"_ _18\"></span>TIP awar<span class=\"_ _1\"></span>ds wer<span class=\"_ _1\"></span>e made primarily <span class=\"_ _8\"></span>to members of the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2a4\">Senior Management <span class=\"_ _8\"></span>team including the Executive Directors:<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2a5\">The performance <span class=\"_ _1\"></span>targets <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> 863,624 of<span class=\"_ _1\"></span> these aw<span class=\"_ _1\"></span>ards are as <span class=\"_ _1\"></span>follow<span class=\"_ _1\"></span>s: </div><div class=\"gs2a6\"><table class=\"s w42f h195\" id=\"_48dfb784-047f-4c98-950b-beb8f111cac3\"><tr><td class=\"c n x1b0 y262c w430 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">Metric<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x1c3 y262c w431 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">Weighting (% o<span class=\"_ _1\"></span>f awar<span class=\"_ _1\"></span>d)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6cc y262c w432 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">Threshold<span class=\"_ _264\"> </span></div></td><td class=\"c n x6cd y262c w433 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">Maximum<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b1 w434 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>esting (% of maximum<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c n x6ce y24b1 w435 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls125 ws156\">25%<span class=\"_ _264\"> </span></div></td><td class=\"c n x6cf y24b1 w38a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">100%<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w436 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">EBITDA<span class=\"_ _8\"></span> per share in FY24<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x6d0 y2465 w437 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">60%<span class=\"_ _264\"> </span></div></td><td class=\"c n x6d1 y2465 w438 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">\u20ac0.15<span class=\"_ _264\"> </span></div></td><td class=\"c n x6d2 y2465 w439 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac0.<span class=\"_ _9\"></span>24<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h27 y262d ff2 fs6 fc2 sc0 ls2 ws2\">Cumulative Sales <span class=\"_ _1\"></span>V<span class=\"_ _8\"></span>olume (FY22 to FY24) (<span class=\"_ _8\"></span>m</td><td class=\"c x6d4 y2466 w43a h162\"><div class=\"t m0 x1af h32 y262e ff2 fs1b fc2 sc0 ls2 ws2\">3</div><div class=\"t m0 x6d3 h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6d5 y2466 w43b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">30%<span class=\"_ _264\"> </span></div></td><td class=\"c n x6d6 y2466 w43c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">26<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x6d7 y2466 w43d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">297<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w43e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">ESG \u2013 improvemen<span class=\"_ _1\"></span>t in reporting ratings<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x6d8 y24b2 w43f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">10%<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x6d9 y24b2 w440 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">33% on attaining each of <span class=\"_ _1\"></span>the 3 year<span class=\"_ _8\"></span> milestones:<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x6da h27 y262f ff2 fs6 fc2 sc0 ls2 ws2\">Y1 \u2013 A<span class=\"_ _1\"></span>ttain investor<span class=\"_ _1\"></span> ESG external rating<span class=\"_ _8\"></span>/score<span class=\"_ _264\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x6db h27 y2630 ff2 fs6 fc2 sc0 ls2 ws2\">Y2 \u2013 Improve or<span class=\"_ _8\"></span> at least maintain ESG external rating/<span class=\"_ _8\"></span>score<span class=\"_ _264\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x6db h27 y2631 ff2 fs6 fc2 sc0 ls2 ws2\">Y3 \u2013 Improve or<span class=\"_ _8\"></span> at least maintain ESG external rating/<span class=\"_ _8\"></span>score<span class=\"_ _264\"> </span></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs2a7\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">V<span class=\"_ _8\"></span>esting is on a straight-line basis between points in <span class=\"_ _8\"></span>the schedule. </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs2a8\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Appropriate adjustments ma<span class=\"_ _1\"></span>y be made <span class=\"_ _8\"></span>to ensure fair and consis<span class=\"_ _1\"></span>tent performance measur<span class=\"_ _1\"></span>ement over<span class=\"_ _8\"></span> the </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2a9\">performance period in line <span class=\"_ _1\"></span>with the business plan and intended s<span class=\"_ _1\"></span>tretch of<span class=\"_ _8\"></span> the targe<span class=\"_ _1\"></span>ts at the point o<span class=\"_ _1\"></span>f aw<span class=\"_ _1\"></span>ard.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs2aa\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">EBITDA<span class=\"_ _8\"></span> per share tar<span class=\"_ _1\"></span>gets are set and de<span class=\"_ _1\"></span>termined so as to ex<span class=\"_ _1\"></span>clude licensing income.<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs2ab\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Sales <span class=\"_ _1\"></span>V<span class=\"_ _8\"></span>olume is defined as combined sales volume (in cubic metr<span class=\"_ _1\"></span>es, or equiv<span class=\"_ _1\"></span>alent<span class=\"_ _8\"></span>) of <span class=\"_ _8\"></span>Accoya and T<span class=\"_ _18\"></span>ricoya. </span></div><div class=\"gs2ac\"><table class=\"s w441 h18c\" id=\"_bdbdba0a-b543-451d-82fb-317588691015\"><tr><td></td><td class=\"t m0 x6dc h2e y2632 ff3 fs19 fc2 sc0 ls2 ws8f\">Element A </td><td class=\"t m0 x6dd h2e y2632 ff3 fs19 fc2 sc0 ls2 ws2\">Element B </td><td class=\"t m0 x6de h2e y2632 ff3 fs19 fc2 sc0 ls2 ws2\">Element C<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h2e y2633 ff3 fs19 fc2 sc0 ls2 ws2\">Element<span class=\"_ _264\"> </span></td><td class=\"t m0 x6df h2e y2633 ff3 fs19 fc2 sc0 ls2 ws2\">(EBITDA<span class=\"_ _1\"></span> per share<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></td><td class=\"t m0 x6e0 h2e y2633 ff3 fs19 fc2 sc0 ls2 ws160\">(Sales volume growth<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></td><td class=\"t m0 x6e1 h2e y2633 ff3 fs19 fc2 sc0 ls2 ws2\">(ESG Reporting Metrics<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24ae w442 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Grant date<span class=\"_ _264\"> </span></div></td><td class=\"c n x6e2 y24ae w443 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">23 Ju<span class=\"_ _9\"></span>n 21<span class=\"_ _264\"> </span></div></td><td class=\"c n x6e3 y24ae w444 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _9\"></span>3 Jun 2<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x6e4 y24ae w445 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">23 J<span class=\"_ _9\"></span>un 2<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w446 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Share price at grant date (\u20ac)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6e5 y2462 w447 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">2.06<span class=\"_ _264\"> </span></div></td><td class=\"c n x6e6 y2462 w448 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">2<span class=\"_ _9\"></span>.06<span class=\"_ _264\"> </span></div></td><td class=\"c n x6e7 y2462 w447 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">2.06<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w449 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Exercise price (\u20ac)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6e8 y2463 w44a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">0.00<span class=\"_ _264\"> </span></div></td><td class=\"c n x6e9 y2463 w44a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">0.00<span class=\"_ _264\"> </span></div></td><td class=\"c n x6ea y2463 w44b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">0.00<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w44c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Expected life (years<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6eb y2464 w2c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x6ec y2464 w2c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x6ed y2464 w2c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w44d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Contractual life (y<span class=\"_ _1\"></span>ears<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6ee y2465 w44e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">10<span class=\"_ _264\"> </span></div></td><td class=\"c n x6ef y2465 w44f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">10<span class=\"_ _264\"> </span></div></td><td class=\"c n x6f0 y2465 w44f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">10<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w450 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>esting conditions (Details set out above<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6f1 y2466 w451 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lscf wse9\">EB<span class=\"_ _9\"></span>IT<span class=\"_ _9\"></span>DA<span class=\"_ _264\"> </span></div></td><td class=\"c n x6f2 y2466 w452 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">S<span class=\"_ _9\"></span>a<span class=\"_ _9\"></span>le<span class=\"_ _9\"></span>s vol<span class=\"_ _9\"></span>um<span class=\"_ _9\"></span>e gr<span class=\"_ _9\"></span>ow<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>h</div></td><td class=\"c n x6f3 y2466 w453 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">ESG reporting metrics<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w454 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Risk free rate<span class=\"_ _264\"> </span></div></td><td class=\"c n x6f4 y24b2 w455 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">-<span class=\"_ _9\"></span>0.<span class=\"_ _2\"></span>67<span class=\"_ _9\"></span>%<span class=\"_ _264\"> </span></div></td><td class=\"c n x6f5 y24b2 w455 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">-<span class=\"_ _9\"></span>0.<span class=\"_ _2\"></span>67<span class=\"_ _9\"></span>%<span class=\"_ _264\"> </span></div></td><td class=\"c n x6f6 y24b2 w455 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">-<span class=\"_ _9\"></span>0.<span class=\"_ _2\"></span>67<span class=\"_ _9\"></span>%<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w456 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Expected volatility<span class=\"_ _264\"> </span></div></td><td class=\"c n x6f7 y2441 w457 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">20%<span class=\"_ _264\"> </span></div></td><td class=\"c n x6f8 y2441 w458 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">20%<span class=\"_ _264\"> </span></div></td><td class=\"c n x6f9 y2441 w459 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">20<span class=\"_ _9\"></span>%<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w45a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Expected dividend yield<span class=\"_ _264\"> </span></div></td><td class=\"c n x6fa y2442 w45b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">0%<span class=\"_ _264\"> </span></div></td><td class=\"c n x6fb y2442 w45b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">0%<span class=\"_ _264\"> </span></div></td><td class=\"c n x6fc y2442 w45b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">0%<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w45c h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">Fai<span class=\"_ _9\"></span>r va<span class=\"_ _9\"></span>lu<span class=\"_ _9\"></span>e of o<span class=\"_ _9\"></span>pt<span class=\"_ _9\"></span>i<span class=\"_ _9\"></span>on<span class=\"_ _264\"> </span></div></td><td class=\"c n x6fd y2443 w45d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 2.<span class=\"_ _9\"></span>06<span class=\"_ _264\"> </span></div></td><td class=\"c n x6fe y2443 w45d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 2.<span class=\"_ _9\"></span>06<span class=\"_ _264\"> </span></div></td><td class=\"c n x6ff y2443 w45d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 2.<span class=\"_ _9\"></span>06<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2ad\">The remaining 55,<span class=\"_ _1\"></span>035 of<span class=\"_ _1\"></span> the aw<span class=\"_ _1\"></span>ards made in summer 2021 <span class=\"_ _8\"></span>were specific to individuals dedicated <span class=\"_ _1\"></span>to the <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2ae\">consortium with perf<span class=\"_ _1\"></span>ormance measures linked <span class=\"_ _8\"></span>to progress and development o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the T<span class=\"_ _4\"></span>ricoya plant and its subsequent </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2af\">operation.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2b0\">The fair<span class=\"_ _8\"></span> value of<span class=\"_ _8\"></span> these options wer<span class=\"_ _1\"></span>e \u20ac2.06 on <span class=\"_ _8\"></span>their Grant date.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1f0\">All of<span class=\"_ _1\"></span> the abov<span class=\"_ _1\"></span>e awards, made in summer<span class=\"_ _8\"></span> 2021 are subject to a thr<span class=\"_ _1\"></span>ee-year<span class=\"_ _1\"></span> performance period (i.<span class=\"_ _1\"></span>e. y<span class=\"_ _1\"></span>ear end Mar<span class=\"_ _1\"></span>ch </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs1f1\">2024) and a <span class=\"_ _1\"></span>further <span class=\"_ _8\"></span>two-year holding period. In addition, awar<span class=\"_ _1\"></span>ds are also subject to malus<span class=\"_ _8\"></span>/ claw-back provisions.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs2b2\">Awards made in J<span class=\"_ _1\"></span>uly 20<span class=\"_ _1\"></span>22 and L<span class=\"_ _18\"></span>TIP Award performance conditions </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2b3\">During the prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ear<span class=\"_ _4\"></span>, a total of<span class=\"_ _1\"></span> 620,698 L<span class=\"_ _18\"></span>TIP awards <span class=\"_ _8\"></span>were made to members of<span class=\"_ _8\"></span> the Senior Management <span class=\"_ _8\"></span>team including </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2b4\">the Executive Dir<span class=\"_ _1\"></span>ectors:<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2b5\">The performance <span class=\"_ _1\"></span>targets <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> these aw<span class=\"_ _1\"></span>ards are as <span class=\"_ _1\"></span>follow<span class=\"_ _1\"></span>s: </div><div class=\"gs2b6\"><table class=\"s w45e h196\" id=\"_220ba7c4-50ac-4187-8d7e-84e28073cf94\"><tr><td class=\"c n x34d y2634 w430 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">Metric<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x701 y2634 w431 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">Weighting (% o<span class=\"_ _1\"></span>f awar<span class=\"_ _1\"></span>d)<span class=\"_ _264\"> </span></div></td><td class=\"c n x702 y2634 w432 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">Threshold<span class=\"_ _264\"> </span></div></td><td class=\"c n x703 y2634 w433 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">Maximum<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m161 x704 h14a y2635 ff2 fs127 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>esting (% of maximum<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></td><td></td><td></td><td class=\"c n x705 y2496 w435 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls125 ws156\">25%<span class=\"_ _264\"> </span></div></td><td class=\"c n x706 y2496 w38a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">100%<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x704 h27 y2636 ff2 fs6 fc2 sc0 ls2 ws2\">Cumulative Sales <span class=\"_ _1\"></span>V<span class=\"_ _8\"></span>olume (FY23 to FY25) (<span class=\"_ _1\"></span>m</td><td class=\"c x708 y2637 w45f h162\"><div class=\"t m0 x1af h32 y262e ff2 fs1b fc2 sc0 ls2 ws2\">3</div><div class=\"t m0 x707 h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">)<span class=\"_ _264\"> </span></div></td><td class=\"c n x709 y2637 w460 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls125 ws156\">2<span class=\"_ _9\"></span>5%<span class=\"_ _264\"> </span></div></td><td class=\"c n x70a y2637 w461 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">20<span class=\"_ _1\"></span>6,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x70b y2637 w462 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">232<span class=\"_ _9\"></span>,00<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x34d y25e8 w463 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Average Gr<span class=\"_ _1\"></span>oss contribution (%)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x70c y25e8 w464 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls125 ws156\">25%<span class=\"_ _264\"> </span></div></td><td class=\"c n x70d y25e8 w465 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">4<span class=\"_ _9\"></span>9.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>%<span class=\"_ _264\"> </span></div></td><td class=\"c n x70e y25e8 w466 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls125 ws156\">5<span class=\"_ _9\"></span>5%<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x34d y2638 w467 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Share performance compar<span class=\"_ _1\"></span>ed to <span class=\"_ _8\"></span>AIM Index<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x70f y2638 w3b7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">40%<span class=\"_ _264\"> </span></div></td><td class=\"c n x710 y2638 w468 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">Median<span class=\"_ _264\"> </span></div></td><td class=\"c n x711 y2638 w469 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">Upper q<span class=\"_ _1\"></span>uartile<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x34d y2639 w43e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">ESG \u2013 improvemen<span class=\"_ _1\"></span>t in reporting ratings<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x712 y2639 w46a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10%</div></td><td class=\"c n x713 y2639 w46b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">15% improvement in S&amp;P</div></td><td class=\"t m0 x714 h27 y263a ff2 fs6 fc2 sc0 ls2 ws2\">20% improvemen<span class=\"_ _1\"></span>t in S&amp;P </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x715 h27 y263b ff2 fs6 fc2 sc0 ls2 ws2d\">ESG score over the three-<span class=\"_ _264\"> </span></td><td class=\"t m0 x716 h27 y263b ff2 fs6 fc2 sc0 ls2 ws2d\">ESG score over the three-<span class=\"_ _264\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x717 h27 y263c ff2 fs6 fc2 sc0 ls2 ws2\">year period<span class=\"_ _264\"> </span></td><td class=\"t m0 x718 h27 y263c ff2 fs6 fc2 sc0 ls2 ws2\">year period<span class=\"_ _264\"> </span></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs2b7\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">V<span class=\"_ _8\"></span>esting is on a straight-line basis between points in <span class=\"_ _8\"></span>the schedule. </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs2b8\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Appropriate adjustments ma<span class=\"_ _1\"></span>y be made <span class=\"_ _8\"></span>to ensure fair and consis<span class=\"_ _1\"></span>tent performance measur<span class=\"_ _1\"></span>ement over<span class=\"_ _8\"></span> the </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2b9\">performance period in line <span class=\"_ _1\"></span>with the business plan and intended s<span class=\"_ _1\"></span>tretch of<span class=\"_ _8\"></span> the targe<span class=\"_ _1\"></span>ts at the point o<span class=\"_ _1\"></span>f aw<span class=\"_ _1\"></span>ard.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs2ba\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Gross contribution defined as Re<span class=\"_ _1\"></span>venue fr<span class=\"_ _8\"></span>om sale of <span class=\"_ _1\"></span>Accoya<span class=\"_ _8\"></span>/T<span class=\"_ _4\"></span>ricoya less Net acetyls and raw<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>ood cost<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs2bb\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Sales <span class=\"_ _1\"></span>V<span class=\"_ _8\"></span>olume is defined as combined sales volume (in cubic metr<span class=\"_ _1\"></span>es, or equiv<span class=\"_ _1\"></span>alent<span class=\"_ _8\"></span>) of <span class=\"_ _8\"></span>Accoya and T<span class=\"_ _18\"></span>ricoya. </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs2bc\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Share performance is compar<span class=\"_ _1\"></span>ed to <span class=\"_ _8\"></span>AIM Index performance excluding Financial services and natur<span class=\"_ _1\"></span>al resource s<span class=\"_ _1\"></span>tocks<span class=\"_ _264\"> </span></span></div><div class=\"gs2bd\"><table class=\"s w46c h197\" id=\"_fb26d6f5-f21b-49f4-90d3-22d1b34aaefe\"><tr><td></td><td></td><td class=\"t m0 x2a6 h2e y263d ff3 fs19 fc2 sc0 ls2 ws2\">Element B<span class=\"_ _264\"> </span></td><td></td><td class=\"t m0 x719 h2e y263e ff3 fs19 fc2 sc0 ls2 ws2\">Element D<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x71a h2e y263f ff3 fs19 fc2 sc0 ls2 ws8f\">Element A </td><td class=\"t m0 x29c h2e y2640 ff3 fs19 fc2 sc0 ls2 ws2\">(Gross Contribution </td><td class=\"t m0 x71b h2e y2640 ff3 fs19 fc2 sc0 ls2 ws2\">Element C<span class=\"_ _264\"> </span></td><td class=\"t m0 x2a0 h2e y2641 ff3 fs19 fc2 sc0 ls2 ws2\">(ESG Reporting </td></tr><tr><td class=\"t m0 x1f8 h2e y2642 ff3 fs19 fc2 sc0 ls2 ws2\">Element<span class=\"_ _264\"> </span></td><td class=\"t m0 x71c h2e y2642 ff3 fs19 fc2 sc0 ls2 ws160\">(Sales volume growth<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></td><td class=\"t m0 x1ab h2e y2643 ff3 fs19 fc2 sc0 ls2 ws2\">%)<span class=\"_ _264\"> </span></td><td class=\"t m0 x71d h2e y2643 ff3 fs19 fc2 sc0 ls2 ws2\">(Share price growth<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></td><td class=\"t m0 x71e h2e y2644 ff3 fs19 fc2 sc0 ls2 ws2\">Metrics<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24ae w442 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Grant date<span class=\"_ _264\"> </span></div></td><td class=\"c n x71f y24ae w46d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws13\">12 Jul 22<span class=\"_ _264\"> </span></div></td><td class=\"c n x720 y24ae w46e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws13\">12 Jul <span class=\"_ _9\"></span>22<span class=\"_ _264\"> </span></div></td><td class=\"c n x721 y24ae w46e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws13\">12 Jul <span class=\"_ _9\"></span>22<span class=\"_ _264\"> </span></div></td><td class=\"c n x722 y24ae w46e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws13\">12 Jul <span class=\"_ _9\"></span>22<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24af w446 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Share price at grant date (\u20ac)<span class=\"_ _264\"> </span></div></td><td class=\"c n x723 y24af w46f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1.21<span class=\"_ _264\"> </span></div></td><td class=\"c n x724 y24af w37d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1.21<span class=\"_ _264\"> </span></div></td><td class=\"c n x725 y24af w470 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1.21<span class=\"_ _264\"> </span></div></td><td class=\"c n x726 y24af w37d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1.21<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w449 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Exercise price (\u20ac)<span class=\"_ _264\"> </span></div></td><td class=\"c n x727 y2463 w471 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">0.0<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x728 y2463 w472 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">0.00<span class=\"_ _264\"> </span></div></td><td class=\"c n x729 y2463 w473 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">0.00<span class=\"_ _264\"> </span></div></td><td class=\"c n x72a y2463 w472 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">0.00<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w44c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Expected life (years<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x72b y2464 w2c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x72c y2464 w2c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x72d y2464 w2c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x72e y2464 w2c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w44d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Contractual life (y<span class=\"_ _1\"></span>ears<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x72f y2465 w474 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _264\"> </span></div></td><td class=\"c n x730 y2465 w4e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _264\"> </span></div></td><td class=\"c n x731 y2465 w4e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _264\"> </span></div></td><td class=\"c n x732 y2465 w4e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w450 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>esting conditions (Details set out above<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x733 y2466 w475 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Sales volume</div></td><td class=\"c n x734 y2466 w476 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Gross Contribution %<span class=\"_ _264\"> </span></div></td><td class=\"c n x735 y2466 w477 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Share price</div></td><td class=\"c n x736 y2466 w478 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">ESG r<span class=\"_ _1\"></span>eporting metrics<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w454 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Risk free rate<span class=\"_ _264\"> </span></div></td><td class=\"c n x737 y24b2 w11a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">0<span class=\"_ _8\"></span>.45%<span class=\"_ _264\"> </span></div></td><td class=\"c n x738 y24b2 w479 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">0<span class=\"_ _8\"></span>.45%<span class=\"_ _264\"> </span></div></td><td class=\"c n x739 y24b2 w479 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">0<span class=\"_ _8\"></span>.45%<span class=\"_ _264\"> </span></div></td><td class=\"c n x73a y24b2 w479 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">0<span class=\"_ _8\"></span>.45%<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w456 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Expected volatility<span class=\"_ _264\"> </span></div></td><td class=\"c n x73b y24b3 w47a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">20%<span class=\"_ _264\"> </span></div></td><td class=\"c n x73c y24b3 w47a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">20%<span class=\"_ _264\"> </span></div></td><td class=\"c n x73d y24b3 w47a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">20%<span class=\"_ _264\"> </span></div></td><td class=\"c n x26f y24b3 w47a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">20%<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w45a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Expected dividend yield<span class=\"_ _264\"> </span></div></td><td class=\"c n x73e y2442 w47b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">0%<span class=\"_ _264\"> </span></div></td><td class=\"c n x73f y2442 w47b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">0%<span class=\"_ _264\"> </span></div></td><td class=\"c n x740 y2442 w47b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">0%<span class=\"_ _264\"> </span></div></td><td class=\"c n x741 y2442 w47b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">0%<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w45c h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">Fai<span class=\"_ _9\"></span>r va<span class=\"_ _9\"></span>lu<span class=\"_ _9\"></span>e of o<span class=\"_ _9\"></span>pt<span class=\"_ _9\"></span>i<span class=\"_ _9\"></span>on<span class=\"_ _264\"> </span></div></td><td class=\"c n x742 y2443 w47c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 1.21<span class=\"_ _264\"> </span></div></td><td class=\"c n x743 y2443 w47c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 1.21<span class=\"_ _264\"> </span></div></td><td class=\"c n x744 y2443 w47d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 0.<span class=\"_ _8\"></span>90<span class=\"_ _264\"> </span></div></td><td class=\"c n x745 y2443 w47c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 1.21<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2be\">All of<span class=\"_ _1\"></span> the abov<span class=\"_ _1\"></span>e awards, made in summer<span class=\"_ _8\"></span> 2022 are subject to a thr<span class=\"_ _1\"></span>ee-year<span class=\"_ _1\"></span> performance period (i.<span class=\"_ _1\"></span>e. y<span class=\"_ _1\"></span>ear end Mar<span class=\"_ _1\"></span>ch </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2bf\">2025) and a further<span class=\"_ _1\"></span> two-y<span class=\"_ _8\"></span>ear holding period. In addition, awards are also subject <span class=\"_ _8\"></span>to malus/ claw-back pro<span class=\"_ _1\"></span>visions.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs2c1\">Awards made in J<span class=\"_ _1\"></span>uly 202<span class=\"_ _1\"></span>3 and L<span class=\"_ _18\"></span>TIP Award performance conditions </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2c2\">During the <span class=\"_ _8\"></span>year<span class=\"_ _8\"></span>, a total of<span class=\"_ _8\"></span> 1,438,216 L<span class=\"_ _4\"></span>TIP awar<span class=\"_ _8\"></span>ds were made to members o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the Senior Management team including <span class=\"_ _1\"></span>the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2c3\">Executive Dir<span class=\"_ _1\"></span>ectors:<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2c4\">The performance <span class=\"_ _1\"></span>targets <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> 1,306,659 of<span class=\"_ _1\"></span> these aw<span class=\"_ _1\"></span>ards are as <span class=\"_ _1\"></span>follow<span class=\"_ _1\"></span>s: </div><div class=\"gs2c5\"><table class=\"s w47e h198\" id=\"_d8a864b4-b011-42cf-a8da-6166adf08f6f\"><tr><td class=\"c n x34d y2645 w430 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">Metric<span class=\"_ _264\"> </span></div></td><td class=\"c n x701 y2645 w431 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">Weighting (% o<span class=\"_ _1\"></span>f awar<span class=\"_ _1\"></span>d)<span class=\"_ _264\"> </span></div></td><td class=\"c n x702 y2645 w432 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">Threshold<span class=\"_ _264\"> </span></div></td><td class=\"c n x703 y2645 w433 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">Maximum<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m161 x350 h14a y2646 ff2 fs127 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>esting (% of maximum<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></td><td></td><td class=\"c n x746 y2637 w47f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">25%<span class=\"_ _264\"> </span></div></td><td class=\"c n x747 y2637 w480 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">100%<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x34d y2498 w481 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cumulative Sales Rev<span class=\"_ _1\"></span>enue (FY24 to FY26<span class=\"_ _8\"></span>) (\u20ac)<span class=\"_ _264\"> </span></div></td><td class=\"c n x748 y2498 w482 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">45%<span class=\"_ _264\"> </span></div></td><td class=\"c n x749 y2498 w483 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac500m<span class=\"_ _264\"> </span></div></td><td class=\"c n x74a y2498 w484 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac600m<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x34d y2647 w485 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Underlying EBITDA<span class=\"_ _8\"></span> per share (\u20ac)<span class=\"_ _264\"> </span></div></td><td class=\"c n x74b y2647 w482 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">45%<span class=\"_ _264\"> </span></div></td><td class=\"c n x74c y2647 w486 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls147 ws177\">0.1<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x74d y2647 w487 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">0<span class=\"_ _8\"></span>.20<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x74e h27 y2648 ff2 fs6 fc2 sc0 ls2 ws2\">6% improvemen<span class=\"_ _1\"></span>t in </td><td class=\"t m0 x74f h27 y2648 ff2 fs6 fc2 sc0 ls2 ws2\">9% improvemen<span class=\"_ _1\"></span>t in </td></tr><tr><td></td><td></td><td class=\"t m0 x750 h27 y2649 ff2 fs6 fc2 sc0 ls2 ws2\">S&amp;P ESG<span class=\"_ gs2c6\"> </span>scor<span class=\"_ _1\"></span>e over<span class=\"_ _1\"></span> the </td><td class=\"t m0 x751 h27 y2649 ff2 fs6 fc2 sc0 ls2 ws2\">S&amp;P ESG<span class=\"_ gs2c6\"> </span>scor<span class=\"_ _1\"></span>e over<span class=\"_ _1\"></span> the </td></tr><tr><td class=\"c n x34d y2443 w43e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">ESG \u2013 improvemen<span class=\"_ _1\"></span>t in reporting ratings<span class=\"_ _264\"> </span></div></td><td class=\"c n x712 y2443 w46a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10%<span class=\"_ _264\"> </span></div></td><td class=\"t m0 x752 h27 y264a ff2 fs6 fc2 sc0 ls2 ws2\">three-year<span class=\"_ _1\"></span> period<span class=\"_ _264\"> </span></td><td class=\"t m0 x753 h27 y264a ff2 fs6 fc2 sc0 ls2 ws2\">three-year<span class=\"_ _1\"></span> period<span class=\"_ _264\"> </span></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs2c7\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">V<span class=\"_ _8\"></span>esting is on a straight-line basis between points in <span class=\"_ _8\"></span>the schedule. </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs2c8\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Appropriate adjustments ma<span class=\"_ _1\"></span>y be made <span class=\"_ _8\"></span>to ensure fair and consis<span class=\"_ _1\"></span>tent performance measur<span class=\"_ _1\"></span>ement over<span class=\"_ _8\"></span> the </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2c9\">performance period in line <span class=\"_ _1\"></span>with the business plan and intended s<span class=\"_ _1\"></span>tretch of<span class=\"_ _8\"></span> the targe<span class=\"_ _1\"></span>ts at the point o<span class=\"_ _1\"></span>f aw<span class=\"_ _1\"></span>ard.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs2ca\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Sales Revenue ex<span class=\"_ _8\"></span>cludes revenue from <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> LL<span class=\"_ _1\"></span>C. </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2cb\">The remaining 131,557 of<span class=\"_ _8\"></span> these awards related <span class=\"_ _8\"></span>to a buy-out award granted to <span class=\"_ _8\"></span>Jelena Arsic <span class=\"_ _8\"></span>van Os, the group<span class=\"_ _8\"></span>\u2019s CE<span class=\"_ _8\"></span>O, in </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2cc\">respect of<span class=\"_ _8\"></span> remuneration forf<span class=\"_ _8\"></span>eited at her former<span class=\"_ _8\"></span> employer as a r<span class=\"_ _1\"></span>esult of<span class=\"_ _1\"></span> joining <span class=\"_ _1\"></span>Accsys. <span class=\"_ _8\"></span>The awards v<span class=\"_ _1\"></span>est on 27 <span class=\"_ _1\"></span>June 2024 </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2cd\">and have no other<span class=\"_ _8\"></span> vesting criteria. <span class=\"_ _8\"></span>The fair <span class=\"_ _8\"></span>value of these op<span class=\"_ _1\"></span>tions w<span class=\"_ _1\"></span>ere \u20ac1.22 on <span class=\"_ _1\"></span>their Gran<span class=\"_ _1\"></span>t date.<span class=\"_ _264\"> </span></div><div class=\"gs2ce\"><table class=\"s w488 h197\" id=\"_d2b23363-04ea-474a-a4f6-3ab5c4f79efd\"><tr><td></td><td></td><td class=\"t m0 x754 h2e y264b ff3 fs19 fc2 sc0 ls2 ws2\">Element B </td><td></td></tr><tr><td></td><td class=\"t m0 x6dc h2e y264c ff3 fs19 fc2 sc0 ls2 ws8f\">Element A </td><td class=\"t m0 x755 h2e y264d ff3 fs19 fc2 sc0 ls2 ws2\">(Underlying </td><td class=\"t m0 x6de h2e y264d ff3 fs19 fc2 sc0 ls2 ws2\">Element D </td></tr><tr><td class=\"t m0 x24b h2e y264e ff3 fs19 fc2 sc0 ls2 ws2\">Element<span class=\"_ _264\"> </span></td><td class=\"t m0 x756 h2e y264e ff3 fs19 fc2 sc0 ls2 ws2\">(Cumulativ<span class=\"_ _1\"></span>e sales revenue<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></td><td class=\"t m0 x757 h2e y264f ff3 fs19 fc2 sc0 ls2 ws2\">EBITDA<span class=\"_ _1\"></span> per share<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></td><td class=\"t m0 x6e1 h2e y264f ff3 fs19 fc2 sc0 ls2 ws2\">(ESG Reporting Metrics<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24ae w442 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Grant date<span class=\"_ _264\"> </span></div></td><td class=\"c n x758 y24ae w489 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws13\">28 Jul 23<span class=\"_ _264\"> </span></div></td><td class=\"c n x759 y24ae w489 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws13\">28 Jul 23<span class=\"_ _264\"> </span></div></td><td class=\"c n x75a y24ae w489 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws13\">28 Jul 23<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24af w446 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Share price at grant date (\u20ac)<span class=\"_ _264\"> </span></div></td><td class=\"c n x75b y24af w48a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1.24<span class=\"_ _264\"> </span></div></td><td class=\"c n x75c y24af w48a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1.24<span class=\"_ _264\"> </span></div></td><td class=\"c n x75d y24af w48a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1.24<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w449 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Exercise price (\u20ac)<span class=\"_ _264\"> </span></div></td><td class=\"c n x75e y2463 w48b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">0.00<span class=\"_ _264\"> </span></div></td><td class=\"c n x75f y2463 w472 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">0.00<span class=\"_ _264\"> </span></div></td><td class=\"c n x760 y2463 w473 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">0.00<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w44c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Expected life (years<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6eb y2464 w2c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x761 y2464 w2c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x6ed y2464 w2c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w44d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Contractual life (y<span class=\"_ _1\"></span>ears<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6ee y2465 w474 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _264\"> </span></div></td><td class=\"c n x762 y2465 w4e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _264\"> </span></div></td><td class=\"c n x763 y2465 w4e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w450 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>esting conditions (Details set out above<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x764 y2466 w48c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Sales revenue<span class=\"_ _264\"> </span></div></td><td class=\"c n x765 y2466 w48d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">EBITDA<span class=\"_ _1\"></span> per share<span class=\"_ _264\"> </span></div></td><td class=\"c n x766 y2466 w48e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">ESG reporting metrics<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w454 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Risk free rate<span class=\"_ _264\"> </span></div></td><td class=\"c n x767 y24b2 w48f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2.755%<span class=\"_ _264\"> </span></div></td><td class=\"c n x768 y24b2 w490 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2.755%<span class=\"_ _264\"> </span></div></td><td class=\"c n x769 y24b2 w490 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2.755%<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w456 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Expected volatility<span class=\"_ _264\"> </span></div></td><td class=\"c n x76a y2441 w47a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">20%<span class=\"_ _264\"> </span></div></td><td class=\"c n x76b y2441 w47a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">20%<span class=\"_ _264\"> </span></div></td><td class=\"c n x76c y2441 w47a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">20%<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w45a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Expected dividend yield<span class=\"_ _264\"> </span></div></td><td class=\"c n x6fa y2442 w47b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">0%<span class=\"_ _264\"> </span></div></td><td class=\"c n x76d y2442 w47b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">0%<span class=\"_ _264\"> </span></div></td><td class=\"c n x76e y2442 w47b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">0%<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w45c h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">Fai<span class=\"_ _9\"></span>r va<span class=\"_ _9\"></span>lu<span class=\"_ _9\"></span>e of o<span class=\"_ _9\"></span>pt<span class=\"_ _9\"></span>i<span class=\"_ _9\"></span>on<span class=\"_ _264\"> </span></div></td><td class=\"c n x76f y2443 w491 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 1.24<span class=\"_ _264\"> </span></div></td><td class=\"c n x770 y2443 w492 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 1.24<span class=\"_ _264\"> </span></div></td><td class=\"c n x771 y2443 w492 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u20ac 1.24<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2cf\">All of<span class=\"_ _1\"></span> the abov<span class=\"_ _1\"></span>e awards, made in summer<span class=\"_ _8\"></span> 2023 are subject to a thr<span class=\"_ _1\"></span>ee-year<span class=\"_ _1\"></span> performance period (i.<span class=\"_ _1\"></span>e. y<span class=\"_ _1\"></span>ear end Mar<span class=\"_ _1\"></span>ch </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2d0\">2023) and a further<span class=\"_ _1\"></span> two-y<span class=\"_ _8\"></span>ear holding period. In addition, awards are also subject <span class=\"_ _8\"></span>to malus/ claw-back pro<span class=\"_ _1\"></span>visions.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs2d1\">Empl<span class=\"_ _9\"></span>oyee Be<span class=\"_ _9\"></span>nefit T<span class=\"_ _8\"></span>ru<span class=\"_ _9\"></span>st \u2013 Sh<span class=\"_ _9\"></span>are b<span class=\"_ _9\"></span>onu<span class=\"_ _9\"></span>s awar<span class=\"_ _9\"></span>d<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2d2\">190,<span class=\"_ _8\"></span>492 new Ordinary<span class=\"_ _1\"></span> shares are held b<span class=\"_ _1\"></span>y an Emplo<span class=\"_ _1\"></span>yee Benefit <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>rust as part of <span class=\"_ _1\"></span>the annual bonus, in connection with </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2d3\">the employee r<span class=\"_ _1\"></span>emuneration and incentivisation arr<span class=\"_ _1\"></span>angements f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>the period from 1 <span class=\"_ _1\"></span>April 2022 to 31 March 2023, </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2d4\">the beneficiaries of<span class=\"_ _1\"></span> which ar<span class=\"_ _1\"></span>e primarily senior<span class=\"_ _8\"></span> employees. Such new Or<span class=\"_ _1\"></span>dinary shar<span class=\"_ _8\"></span>es vest if<span class=\"_ _1\"></span> the employ<span class=\"_ _1\"></span>ees remain in </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2d5\">employment <span class=\"_ _1\"></span>with the Company<span class=\"_ _8\"></span> at the v<span class=\"_ _1\"></span>esting date, being 1 <span class=\"_ _8\"></span>July 2024 (<span class=\"_ _8\"></span>subject to certain other<span class=\"_ _1\"></span> provisions including </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2d6\">regulations, good-leav<span class=\"_ _1\"></span>er<span class=\"_ _4\"></span>, take-over<span class=\"_ _8\"></span> and Remuneration Committee discretion pro<span class=\"_ _1\"></span>visions<span class=\"_ _8\"></span>). As at 31 Mar<span class=\"_ _8\"></span>ch 2024, the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2d7\">Employment Benefit <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>rust was consolidated by<span class=\"_ _8\"></span> the Company and <span class=\"_ _8\"></span>the 190,492 shar<span class=\"_ _1\"></span>es are recor<span class=\"_ _1\"></span>ded as Own Shares  </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2d8\">within equity<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs2da\">Empl<span class=\"_ _9\"></span>oyee Sh<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>e Par<span class=\"_ _9\"></span>tic<span class=\"_ _9\"></span>ipat<span class=\"_ _9\"></span>ion Pla<span class=\"_ _9\"></span>n<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2db\">The Employee Shar<span class=\"_ _1\"></span>e Participation Plan (<span class=\"_ _8\"></span>the \u2018Plan\u2019) is intended <span class=\"_ _1\"></span>to promote <span class=\"_ _8\"></span>the long-term growth and profitability<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2dc\">Accsys by<span class=\"_ _8\"></span> providing employees <span class=\"_ _8\"></span>with an opportunity to acquire an o<span class=\"_ _1\"></span>wnership interest in ne<span class=\"_ _1\"></span>w Or<span class=\"_ _1\"></span>dinary shar<span class=\"_ _1\"></span>es (\u2018Shares<span class=\"_ _1\"></span>\u2019) </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2dd\">in the Company<span class=\"_ _8\"></span> as an additional benefit of employmen<span class=\"_ _1\"></span>t. Under <span class=\"_ _8\"></span>the terms of <span class=\"_ _1\"></span>the Plan, the Compan<span class=\"_ _1\"></span>y issues <span class=\"_ _8\"></span>these Shares </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2de\">to a trust <span class=\"_ _1\"></span>for<span class=\"_ _8\"></span> the benefit of <span class=\"_ _8\"></span>the subscribing employees. The Shar<span class=\"_ _1\"></span>es are released <span class=\"_ _8\"></span>to employees after one <span class=\"_ _8\"></span>year<span class=\"_ _8\"></span>, together<span class=\"_ _1\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2df\">with an additional Share on a 1 f<span class=\"_ _8\"></span>or 1 matched basis provided <span class=\"_ _1\"></span>the employee has r<span class=\"_ _1\"></span>emained in the emplo<span class=\"_ _1\"></span>yment of<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>Accsys  </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2e0\">at that poin<span class=\"_ _1\"></span>t in time (<span class=\"_ _8\"></span>subject to good lea<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span> provisions<span class=\"_ _4\"></span>). The Plan is in line with industry<span class=\"_ _8\"></span> approved employ<span class=\"_ _1\"></span>ee share  </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2e1\">plans and the maximum amount av<span class=\"_ _8\"></span>ailable for subscription b<span class=\"_ _1\"></span>y an<span class=\"_ _1\"></span>y emplo<span class=\"_ _8\"></span>yee is \u20ac5,000 per annum. During <span class=\"_ _8\"></span>the year<span class=\"_ _4\"></span>,  </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2e2\">1 for<span class=\"_ _8\"></span> 1 Matching Shares wer<span class=\"_ _1\"></span>e awarded in r<span class=\"_ _1\"></span>espect of<span class=\"_ _1\"></span> subscriptions tha<span class=\"_ _1\"></span>t wer<span class=\"_ _8\"></span>e made in the previous y<span class=\"_ _8\"></span>ear as a result of<span class=\"_ _1\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2e3\">the participants continuing to r<span class=\"_ _8\"></span>emain in employment at the point of<span class=\"_ _8\"></span> vesting. 202,<span class=\"_ _1\"></span>059 matching shares <span class=\"_ _8\"></span>were issued to </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2e4\">employees in <span class=\"_ _8\"></span>January 2024. No ne<span class=\"_ _1\"></span>w subscription <span class=\"_ _8\"></span>was opened during the y<span class=\"_ _8\"></span>ear ended 31 March 2024.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls3e ws46 gs2e6\">15.  Intangible assets<span class=\"_ _264\"> </span></div><div class=\"gs25a\"><table class=\"s w301 h199\" id=\"_fb9cdafa-e884-4b9d-bca8-2270f6de04fb\"><tr><td></td><td class=\"t m0 x5d7 h2e y2650 ff3 fs19 fc2 sc0 ls2 ws2\">Internal</td><td class=\"t m0 x772 h2e y2651 ff3 fs19 fc2 sc0 ls2 ws2\"> Intellectual<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x773 h2e y2652 ff3 fs19 fc2 sc0 ls2 ws2\">Development </td><td class=\"t m0 x774 h2e y2653 ff3 fs19 fc2 sc0 ls2 ws2\">property<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x19e h2e y2654 ff3 fs19 fc2 sc0 ls2 ws2\">costs </td><td class=\"t m0 x775 h2e y2655 ff3 fs19 fc2 sc0 ls2 ws2\">rights </td><td class=\"t m0 x776 h2e y2655 ff3 fs19 fc2 sc0 ls2 ws2\">Goodwill </td><td class=\"t m0 x54d h2e y2655 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x1a4 h2e y2656 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a5 h2e y2657 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x2a8 h2e y2657 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2657 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h9 y2658 ff3 fs6 fc2 sc0 lsfe ws2d\">Cost<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24ab w493 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 01 <span class=\"_ _1\"></span>April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x777 y24ab w494 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x778 y24ab w495 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">74<span class=\"_ _9\"></span>,9<span class=\"_ _2\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x779 y24ab w309 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>231<span class=\"_ _264\"> </span></div></td><td class=\"c n x77a y24ab w496 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">86,86<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245d w497 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Additions<span class=\"_ _264\"> </span></div></td><td class=\"c n x77b y245d w498 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsc4 wsdc\">57<span class=\"_ _264\"> </span></div></td><td class=\"c n x77c y245d w499 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">38<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x1ef y245d w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x77d y245d w49a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls128 ws158\">437<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245e w49b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x77e y245e w49c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x77f y245e w49d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">75<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>37<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x780 y245e w49e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">4,231<span class=\"_ _264\"> </span></div></td><td class=\"c n x781 y245e w143 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">8<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f w497 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Additions<span class=\"_ _264\"> </span></div></td><td class=\"c n x782 y245f w49f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">50<span class=\"_ _264\"> </span></div></td><td class=\"c n x783 y245f w4a0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">335<span class=\"_ _264\"> </span></div></td><td class=\"c n x784 y245f w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x785 y245f w4a1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2d ws34\">385<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x786 y2460 w4a3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x787 y2460 w4a4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">75,707<span class=\"_ _264\"> </span></div></td><td class=\"c n x606 y2460 w30f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x788 y2460 w4a5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">87<span class=\"_ _8\"></span>,6<span class=\"_ _9\"></span>87<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h9 y2659 ff3 fs6 fc2 sc0 ls74 ws72\">Accumulated amortisat<span class=\"_ _9\"></span>ion<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24af w493 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 01 <span class=\"_ _1\"></span>April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x789 y24af w4a6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">2<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>94<span class=\"_ _264\"> </span></div></td><td class=\"c n x78a y24af w4a7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">7<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,13<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x78b y24af w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x78c y24af w4a8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">76<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w4a9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x78d y2463 w4aa h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2d ws34\">385<span class=\"_ _264\"> </span></div></td><td class=\"c n x78e y2463 w4ab h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">395<span class=\"_ _264\"> </span></div></td><td class=\"c n x78f y2463 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x790 y2463 w13a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">780<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w49b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x791 y2464 w4ac h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>27<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x792 y2464 w4ad h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">73<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>532<span class=\"_ _264\"> </span></div></td><td class=\"c n x793 y2464 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x794 y2464 w4ae h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">76<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>11<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w4a9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x78d y2465 w4af h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">399<span class=\"_ _264\"> </span></div></td><td class=\"c n x795 y2465 w4b0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">429<span class=\"_ _264\"> </span></div></td><td class=\"c n x796 y2465 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x797 y2465 w4b1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">828<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x798 y2466 w4b2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">3<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>67<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x799 y2466 w4b3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">7<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>61<span class=\"_ _264\"> </span></div></td><td class=\"c n x79a y2466 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x79b y2466 w4b4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7<span class=\"_ _0\"></span>7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h9 y265a ff3 fs6 fc2 sc0 ls74 ws72\">Net book<span class=\"_ _1\"></span> value<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2441 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x79c y2441 w3c2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,0<span class=\"_ _9\"></span>71<span class=\"_ _264\"> </span></div></td><td class=\"c n x79d y2441 w4b5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">1<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>74<span class=\"_ _2\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x79e y2441 w49e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">4,231<span class=\"_ _264\"> </span></div></td><td class=\"c n x79f y2441 w4b6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">10,0<span class=\"_ _9\"></span>48<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w49b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a0 y2442 w4b7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>420<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a1 y2442 w4b8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>84<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a2 y2442 w30f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>31<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a3 y2442 w96 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">10,491<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w4b9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a4 y2443 w4ba h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>74<span class=\"_ _2\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a5 y2443 w4bb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1e ws25\">1,<span class=\"_ _9\"></span>855<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a6 y2443 w4bc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a7 y2443 w4bd h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">10,83<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2e7\">Refer<span class=\"_ _8\"></span> to note 16 f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>the recov<span class=\"_ _1\"></span>erability<span class=\"_ _1\"></span> assessment of<span class=\"_ _8\"></span> these intangible assets.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "15.  Intangible assets<span class=\"_ _264\"> </span><table class=\"s w301 h199\" id=\"_fb9cdafa-e884-4b9d-bca8-2270f6de04fb\"><tr><td></td><td class=\"t m0 x5d7 h2e y2650 ff3 fs19 fc2 sc0 ls2 ws2\">Internal</td><td class=\"t m0 x772 h2e y2651 ff3 fs19 fc2 sc0 ls2 ws2\"> Intellectual<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x773 h2e y2652 ff3 fs19 fc2 sc0 ls2 ws2\">Development </td><td class=\"t m0 x774 h2e y2653 ff3 fs19 fc2 sc0 ls2 ws2\">property<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x19e h2e y2654 ff3 fs19 fc2 sc0 ls2 ws2\">costs </td><td class=\"t m0 x775 h2e y2655 ff3 fs19 fc2 sc0 ls2 ws2\">rights </td><td class=\"t m0 x776 h2e y2655 ff3 fs19 fc2 sc0 ls2 ws2\">Goodwill </td><td class=\"t m0 x54d h2e y2655 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x1a4 h2e y2656 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a5 h2e y2657 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x2a8 h2e y2657 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2657 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h9 y2658 ff3 fs6 fc2 sc0 lsfe ws2d\">Cost<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24ab w493 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 01 <span class=\"_ _1\"></span>April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x777 y24ab w494 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x778 y24ab w495 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">74<span class=\"_ _9\"></span>,9<span class=\"_ _2\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x779 y24ab w309 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>231<span class=\"_ _264\"> </span></div></td><td class=\"c n x77a y24ab w496 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">86,86<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245d w497 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Additions<span class=\"_ _264\"> </span></div></td><td class=\"c n x77b y245d w498 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsc4 wsdc\">57<span class=\"_ _264\"> </span></div></td><td class=\"c n x77c y245d w499 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">38<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x1ef y245d w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x77d y245d w49a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls128 ws158\">437<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245e w49b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x77e y245e w49c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x77f y245e w49d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">75<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>37<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x780 y245e w49e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">4,231<span class=\"_ _264\"> </span></div></td><td class=\"c n x781 y245e w143 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">8<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f w497 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Additions<span class=\"_ _264\"> </span></div></td><td class=\"c n x782 y245f w49f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">50<span class=\"_ _264\"> </span></div></td><td class=\"c n x783 y245f w4a0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">335<span class=\"_ _264\"> </span></div></td><td class=\"c n x784 y245f w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x785 y245f w4a1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2d ws34\">385<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x786 y2460 w4a3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x787 y2460 w4a4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">75,707<span class=\"_ _264\"> </span></div></td><td class=\"c n x606 y2460 w30f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x788 y2460 w4a5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">87<span class=\"_ _8\"></span>,6<span class=\"_ _9\"></span>87<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h9 y2659 ff3 fs6 fc2 sc0 ls74 ws72\">Accumulated amortisat<span class=\"_ _9\"></span>ion<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24af w493 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 01 <span class=\"_ _1\"></span>April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x789 y24af w4a6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">2<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>94<span class=\"_ _264\"> </span></div></td><td class=\"c n x78a y24af w4a7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">7<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,13<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x78b y24af w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x78c y24af w4a8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">76<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w4a9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x78d y2463 w4aa h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2d ws34\">385<span class=\"_ _264\"> </span></div></td><td class=\"c n x78e y2463 w4ab h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">395<span class=\"_ _264\"> </span></div></td><td class=\"c n x78f y2463 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x790 y2463 w13a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">780<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w49b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x791 y2464 w4ac h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>27<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x792 y2464 w4ad h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">73<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>532<span class=\"_ _264\"> </span></div></td><td class=\"c n x793 y2464 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x794 y2464 w4ae h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">76<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>11<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w4a9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x78d y2465 w4af h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">399<span class=\"_ _264\"> </span></div></td><td class=\"c n x795 y2465 w4b0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">429<span class=\"_ _264\"> </span></div></td><td class=\"c n x796 y2465 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x797 y2465 w4b1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">828<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x798 y2466 w4b2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">3<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>67<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x799 y2466 w4b3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">7<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>61<span class=\"_ _264\"> </span></div></td><td class=\"c n x79a y2466 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x79b y2466 w4b4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7<span class=\"_ _0\"></span>7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h9 y265a ff3 fs6 fc2 sc0 ls74 ws72\">Net book<span class=\"_ _1\"></span> value<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2441 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x79c y2441 w3c2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,0<span class=\"_ _9\"></span>71<span class=\"_ _264\"> </span></div></td><td class=\"c n x79d y2441 w4b5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">1<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>74<span class=\"_ _2\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x79e y2441 w49e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">4,231<span class=\"_ _264\"> </span></div></td><td class=\"c n x79f y2441 w4b6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">10,0<span class=\"_ _9\"></span>48<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w49b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a0 y2442 w4b7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>420<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a1 y2442 w4b8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>84<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a2 y2442 w30f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>31<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a3 y2442 w96 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">10,491<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w4b9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a4 y2443 w4ba h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>74<span class=\"_ _2\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a5 y2443 w4bb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1e ws25\">1,<span class=\"_ _9\"></span>855<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a6 y2443 w4bc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a7 y2443 w4bd h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">10,83<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td></tr></table>Refer<span class=\"_ _8\"></span> to note 16 f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>the recov<span class=\"_ _1\"></span>erability<span class=\"_ _1\"></span> assessment of<span class=\"_ _8\"></span> these intangible assets.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "15.  Intangible assets<span class=\"_ _264\"> </span><table class=\"s w301 h199\" id=\"_fb9cdafa-e884-4b9d-bca8-2270f6de04fb\"><tr><td></td><td class=\"t m0 x5d7 h2e y2650 ff3 fs19 fc2 sc0 ls2 ws2\">Internal</td><td class=\"t m0 x772 h2e y2651 ff3 fs19 fc2 sc0 ls2 ws2\"> Intellectual<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x773 h2e y2652 ff3 fs19 fc2 sc0 ls2 ws2\">Development </td><td class=\"t m0 x774 h2e y2653 ff3 fs19 fc2 sc0 ls2 ws2\">property<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x19e h2e y2654 ff3 fs19 fc2 sc0 ls2 ws2\">costs </td><td class=\"t m0 x775 h2e y2655 ff3 fs19 fc2 sc0 ls2 ws2\">rights </td><td class=\"t m0 x776 h2e y2655 ff3 fs19 fc2 sc0 ls2 ws2\">Goodwill </td><td class=\"t m0 x54d h2e y2655 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x1a4 h2e y2656 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a5 h2e y2657 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x2a8 h2e y2657 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2657 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h9 y2658 ff3 fs6 fc2 sc0 lsfe ws2d\">Cost<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24ab w493 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 01 <span class=\"_ _1\"></span>April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x777 y24ab w494 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x778 y24ab w495 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">74<span class=\"_ _9\"></span>,9<span class=\"_ _2\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x779 y24ab w309 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>231<span class=\"_ _264\"> </span></div></td><td class=\"c n x77a y24ab w496 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">86,86<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245d w497 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Additions<span class=\"_ _264\"> </span></div></td><td class=\"c n x77b y245d w498 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsc4 wsdc\">57<span class=\"_ _264\"> </span></div></td><td class=\"c n x77c y245d w499 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">38<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x1ef y245d w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x77d y245d w49a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls128 ws158\">437<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245e w49b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x77e y245e w49c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x77f y245e w49d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">75<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>37<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x780 y245e w49e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">4,231<span class=\"_ _264\"> </span></div></td><td class=\"c n x781 y245e w143 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">8<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f w497 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Additions<span class=\"_ _264\"> </span></div></td><td class=\"c n x782 y245f w49f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">50<span class=\"_ _264\"> </span></div></td><td class=\"c n x783 y245f w4a0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">335<span class=\"_ _264\"> </span></div></td><td class=\"c n x784 y245f w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x785 y245f w4a1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2d ws34\">385<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x786 y2460 w4a3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x787 y2460 w4a4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">75,707<span class=\"_ _264\"> </span></div></td><td class=\"c n x606 y2460 w30f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x788 y2460 w4a5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">87<span class=\"_ _8\"></span>,6<span class=\"_ _9\"></span>87<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h9 y2659 ff3 fs6 fc2 sc0 ls74 ws72\">Accumulated amortisat<span class=\"_ _9\"></span>ion<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24af w493 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 01 <span class=\"_ _1\"></span>April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x789 y24af w4a6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">2<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>94<span class=\"_ _264\"> </span></div></td><td class=\"c n x78a y24af w4a7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">7<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,13<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x78b y24af w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x78c y24af w4a8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">76<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w4a9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x78d y2463 w4aa h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2d ws34\">385<span class=\"_ _264\"> </span></div></td><td class=\"c n x78e y2463 w4ab h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">395<span class=\"_ _264\"> </span></div></td><td class=\"c n x78f y2463 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x790 y2463 w13a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">780<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w49b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x791 y2464 w4ac h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>27<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x792 y2464 w4ad h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">73<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>532<span class=\"_ _264\"> </span></div></td><td class=\"c n x793 y2464 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x794 y2464 w4ae h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">76<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>11<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w4a9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amortisation<span class=\"_ _264\"> </span></div></td><td class=\"c n x78d y2465 w4af h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">399<span class=\"_ _264\"> </span></div></td><td class=\"c n x795 y2465 w4b0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">429<span class=\"_ _264\"> </span></div></td><td class=\"c n x796 y2465 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x797 y2465 w4b1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">828<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x798 y2466 w4b2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">3<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>67<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x799 y2466 w4b3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">7<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>61<span class=\"_ _264\"> </span></div></td><td class=\"c n x79a y2466 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x79b y2466 w4b4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7<span class=\"_ _0\"></span>7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h9 y265a ff3 fs6 fc2 sc0 ls74 ws72\">Net book<span class=\"_ _1\"></span> value<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2441 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x79c y2441 w3c2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,0<span class=\"_ _9\"></span>71<span class=\"_ _264\"> </span></div></td><td class=\"c n x79d y2441 w4b5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">1<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>74<span class=\"_ _2\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x79e y2441 w49e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">4,231<span class=\"_ _264\"> </span></div></td><td class=\"c n x79f y2441 w4b6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">10,0<span class=\"_ _9\"></span>48<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w49b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a0 y2442 w4b7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>420<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a1 y2442 w4b8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>84<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a2 y2442 w30f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>31<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a3 y2442 w96 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">10,491<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w4b9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a4 y2443 w4ba h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>74<span class=\"_ _2\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a5 y2443 w4bb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1e ws25\">1,<span class=\"_ _9\"></span>855<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a6 y2443 w4bc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>23<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x7a7 y2443 w4bd h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">10,83<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td></tr></table>Refer<span class=\"_ _8\"></span> to note 16 f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>the recov<span class=\"_ _1\"></span>erability<span class=\"_ _1\"></span> assessment of<span class=\"_ _8\"></span> these intangible assets.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "16.  Proper<span class=\"_ _9\"></span>ty<span class=\"_ _8\"></span>, plant and equipment<span class=\"_ _264\"> </span><table class=\"s w4be h19a\" id=\"_8ad358b1-f299-430a-8ecc-eb28a10f859c\"><tr><td></td><td class=\"t m0 x7a8 h2e y265b ff3 fs19 fc2 sc0 ls2 ws2\">Land and </td><td class=\"t m0 x7a9 h2e y265c ff3 fs19 fc2 sc0 ls2 ws2\">Plant and </td><td class=\"t m0 x249 h2e y265d ff3 fs19 fc2 sc0 ls2 ws2\">Office<span class=\"_ _264\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x7aa h2e y265e ff3 fs19 fc2 sc0 ls2 ws2\">buildings </td><td class=\"t m0 x7ab h2e y265f ff3 fs19 fc2 sc0 ls2 ws2\">machinery </td><td class=\"t m0 x7ac h2e y2660 ff3 fs19 fc2 sc0 ls2 ws2\">equipment </td><td class=\"t m0 x248 h2e y2660 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x7ad h2e y2661 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x7ae h2e y2662 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x249 h2e y2663 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2663 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h9 y2664 ff3 fs6 fc2 sc0 ls2 ws2\">Co<span class=\"_ _9\"></span>st o<span class=\"_ _9\"></span>r va<span class=\"_ _9\"></span>lu<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>i<span class=\"_ _9\"></span>on<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2455 w493 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 01 <span class=\"_ _1\"></span>April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x789 y2455 w4bf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">17,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x7af y2455 w4c0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>7,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b0 y2455 w4c1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4,3<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b1 y2455 w4c2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>74<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2456 w497 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Additions<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b2 y2456 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b3 y2456 w4c3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">2<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _9\"></span>76<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b4 y2456 w3d2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">341<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b5 y2456 w4c4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">21<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>17<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2457 w4c5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>translation gain<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b6 y2457 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b7 y2457 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b8 y2457 w2c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5de y2457 w2c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2458 w49b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b9 y2458 w4c6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ba y2458 w4c7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7a ws8e\">208,821<span class=\"_ _264\"> </span></div></td><td class=\"c n x7bb y2458 w4c8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>,69<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x7bc y2458 w465 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">2<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>1,<span class=\"_ _9\"></span>494<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2459 w497 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Additions<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b2 y2459 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7bd y2459 w4c9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls132 ws102\">1,7<span class=\"_ _9\"></span>79<span class=\"_ _264\"> </span></div></td><td class=\"c n x7be y2459 w4ca h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">333<span class=\"_ _264\"> </span></div></td><td class=\"c n x7bf y2459 w4cb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">2<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>12<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24aa w4cc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Reclassification<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c0 y24aa w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c1 y24aa w4cd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(3<span class=\"_ _9\"></span>,669)<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c2 y24aa w4ce h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _8\"></span>4<span class=\"_ _9\"></span>51)<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c3 y24aa w4cf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245b w4a2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c4 y245b w4d0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c5 y245b w4d1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">2<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>6<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c6 y245b w4d2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>57<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c7 y245b w4d3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">229<span class=\"_ _8\"></span>,486<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y2665 ff3 fs6 fc2 sc0 ls74 ws72\">Accumulated depreciation<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y245d w493 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 01 <span class=\"_ _1\"></span>April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c8 y245d w1d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c9 y245d w4d4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">2<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ca y245d w4d5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>26<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x2f5 y245d w4d6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">3<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245e w4d7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Charge for<span class=\"_ _1\"></span> the year<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cb y245e w4d8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">35<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cc y245e w4d9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">5,397<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cd y245e w4da h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">57<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ce y245e w4db h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">6<span class=\"_ _9\"></span>,32<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f w4c5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>translation gain<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cf y245f w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b7 y245f w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b8 y245f w2c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td><td class=\"c n x5de y245f w2c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w13e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment loss<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d0 y2460 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d1 y2460 w4dc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c5 y2460 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d2 y2460 w140 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">86,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ae w49b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d3 y24ae w4dd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,7<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d4 y24ae w4de h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">120,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>92<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d5 y24ae w4df h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d6 y24ae w4e0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">125,4<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w4d7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Charge for<span class=\"_ _1\"></span> the year<span class=\"_ _264\"> </span></div></td><td class=\"c n x7cb y2462 w4e1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">358<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d7 y2462 w4e2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">6<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>47<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d8 y2462 w4e3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">482<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d9 y2462 w4e4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w4c5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>translation gain<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b6 y2463 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b7 y2463 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7da y2463 w4e5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _264\"> </span></div></td><td class=\"c n x7db y2463 w70 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w13e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Impairment loss<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d0 y2464 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7dc y2464 w321 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _8\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x7dd y2464 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7de y2464 w4e6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">7<span class=\"_ _4\"></span>,000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w4cc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Reclassification<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c0 y2465 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c1 y2465 w4cd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(3<span class=\"_ _9\"></span>,669)<span class=\"_ _264\"> </span></div></td><td class=\"c n x7df y2465 w4e7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _8\"></span>4<span class=\"_ _9\"></span>51)<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c3 y2465 w4cf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w4a2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c4 y2466 w4e8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">2<span class=\"_ _9\"></span>,069<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e0 y2466 w52 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">131,070<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e1 y2466 w4e9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _9\"></span>,8<span class=\"_ _9\"></span>73<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e2 y2466 w4ea h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">1<span class=\"_ _9\"></span>36<span class=\"_ _9\"></span>,012<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y2666 ff3 fs6 fc2 sc0 ls74 ws72\">Net book<span class=\"_ _1\"></span> value<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2441 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e3 y2441 w4eb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">15<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e4 y2441 w4ec h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">7<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>61<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e5 y2441 w4ed h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,7<span class=\"_ _9\"></span>06<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e6 y2441 w4ee h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">9<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>74<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w49b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e7 y2442 w4ef h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">16,2<span class=\"_ _8\"></span>65<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e8 y2442 w4f0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">8<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x7e9 y2442 w4f1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsc4 wsdc\">1,857<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ea y2442 w4f2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">106,051<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w4b9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x7eb y2443 w4f3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">16,<span class=\"_ _9\"></span>623<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ec y2443 w4f4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ed y2443 w4f5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2,<span class=\"_ _9\"></span>08<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ee y2443 w4f6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">176<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>6<span class=\"_ _2\"></span>61<span class=\"_ _264\"> </span></div></td></tr></table>Plant and machinery asse<span class=\"_ _1\"></span>ts with a net book <span class=\"_ _8\"></span>value of \u20ac17<span class=\"_ _4\"></span>,851,000 are held as asse<span class=\"_ _1\"></span>ts under construction and ar<span class=\"_ _8\"></span>e not depreciated, rela<span class=\"_ _1\"></span>ting to <span class=\"_ _1\"></span>the Hull Plant (31 March 2023: \u20ac24<span class=\"_ _8\"></span>,851,000).<span class=\"_ _264\"> </span>Impairment<span class=\"_ _8\"></span> r<span class=\"_ _9\"></span>eview<span class=\"_ _264\"> </span>The carrying v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> the property<span class=\"_ _4\"></span>, plant and equipment, internal development costs and intellectual pr<span class=\"_ _8\"></span>operty rights are split between <span class=\"_ _8\"></span>two cash generating units (<span class=\"_ _1\"></span>CGUs<span class=\"_ _8\"></span>), representing <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Accoya and <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya segments and the carrying value of<span class=\"_ _8\"></span> Goodwill is allocated to the <span class=\"_ _8\"></span>Accoya segment. <span class=\"_ _1\"></span>The recov<span class=\"_ _1\"></span>erable amount of<span class=\"_ _8\"></span> these CGUs are determined based on a v<span class=\"_ _1\"></span>alue-in-use calculation which uses cash <span class=\"_ _1\"></span>flow<span class=\"_ _1\"></span> projections f<span class=\"_ _8\"></span>or a period of 5 <span class=\"_ _8\"></span>to 7 years based on latest <span class=\"_ _1\"></span>financial budgets and discounted at a pre-tax discount r<span class=\"_ _1\"></span>ate of<span class=\"_ _8\"></span> 14.25% (31 March 2023: 13.5%) to determine <span class=\"_ _8\"></span>their present <span class=\"_ _1\"></span>value. <span class=\"_ _8\"></span>A cash flow pr<span class=\"_ _8\"></span>ojection period of 7 y<span class=\"_ _1\"></span>ears w<span class=\"_ _1\"></span>as used for<span class=\"_ _8\"></span> the T<span class=\"_ _18\"></span>ricoya segment calculation <span class=\"_ _1\"></span>to reflect <span class=\"_ _1\"></span>the future cash<span class=\"_ _1\"></span>flows of<span class=\"_ _8\"></span> the plant, considering the estima<span class=\"_ _1\"></span>ted hold period, remaining completion activities and production r<span class=\"_ _8\"></span>amp-up.<span class=\"_ _264\"> </span>The key<span class=\"_ _8\"></span> assumptions used in the v<span class=\"_ _1\"></span>alue in use calculations are: \u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">the manufacturing rev<span class=\"_ _8\"></span>enues, operating margins and future licence <span class=\"_ _1\"></span>fees estimated b<span class=\"_ _1\"></span>y managemen<span class=\"_ _1\"></span>t;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">the timing of<span class=\"_ _8\"></span> completion of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ricoya Hull plant;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">the timing of<span class=\"_ _8\"></span> completion of construction o<span class=\"_ _1\"></span>f additional <span class=\"_ _1\"></span>facilities (<span class=\"_ _8\"></span>and associated output<span class=\"_ _8\"></span>);<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">forecas<span class=\"_ _1\"></span>t UK natural gas prices;<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">the long term gro<span class=\"_ _1\"></span>wth rate; and<span class=\"_ _264\"> </span></span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">the discount rate. </span>The Directors have de<span class=\"_ _1\"></span>termined that an impairment o<span class=\"_ _1\"></span>f \u20ac93 million should be r<span class=\"_ _8\"></span>ecognised in the T<span class=\"_ _18\"></span>ricoya CGU, o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>which  \u20ac7 million was r<span class=\"_ _8\"></span>ecognised in the year<span class=\"_ _8\"></span> ended 31 March 2024. The remaining reco<span class=\"_ _1\"></span>verable amount o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the T<span class=\"_ _4\"></span>ricoya CGU at 31 Mar<span class=\"_ _1\"></span>ch 2024 is \u20ac20m. <div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs2ff\">The increase in the impairmen<span class=\"_ _1\"></span>t of<span class=\"_ _1\"></span> the <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya segment assets is caused by<span class=\"_ _8\"></span> an increase in market indicators &amp; interes<span class=\"_ _1\"></span>t </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs300\">rates used <span class=\"_ _1\"></span>to calculate the discount r<span class=\"_ _1\"></span>ate utilised in the <span class=\"_ _8\"></span>value in use calculation. The discount r<span class=\"_ _8\"></span>ate increased by 0<span class=\"_ _8\"></span>.75% to </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs301\">14.25% (13.5% at 31 Mar<span class=\"_ _1\"></span>ch 2023).<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs302\">Key<span class=\"_ _8\"></span> assumptions applied to the <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya CGU wer<span class=\"_ _1\"></span>e as follo<span class=\"_ _1\"></span>ws:<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs303\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">a discount rate of<span class=\"_ _8\"></span> 14.25%;<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs304\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">Project capital costs <span class=\"_ _1\"></span>to bring the plant into commer<span class=\"_ _8\"></span>cial operation of \u20ac35m;<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs305\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">A<span class=\"_ _1\"></span> production capacity<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> 24,<span class=\"_ _8\"></span>000MT<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs306\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">A<span class=\"_ _1\"></span> \u201chold period\u201d of<span class=\"_ _1\"></span> 2 y<span class=\"_ _1\"></span>ears from 31 Mar<span class=\"_ _1\"></span>ch 2024 (<span class=\"_ _8\"></span>period in which no construction activities is performed); and<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs307\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">a long-term growth ra<span class=\"_ _1\"></span>te of<span class=\"_ _1\"></span> 2%.<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs308\">The impact the <span class=\"_ _1\"></span>following changes <span class=\"_ _8\"></span>to these key<span class=\"_ _1\"></span> assumptions <span class=\"_ _1\"></span>would have, if<span class=\"_ _8\"></span> made in isolation, on the impairment </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs309\">calculated f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>the T<span class=\"_ _4\"></span>ricoya CGU is as f<span class=\"_ _8\"></span>ollows:<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs30a\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">a 1% increase in the discoun<span class=\"_ _1\"></span>t rate: increase o<span class=\"_ _1\"></span>f \u20ac6m<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs30b\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">a 1% decrease in the long-term gr<span class=\"_ _8\"></span>owth rate: increase of<span class=\"_ _1\"></span> \u20ac3m<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs30c\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">a 12-mon<span class=\"_ _1\"></span>th extension in the hold period: incr<span class=\"_ _1\"></span>ease of<span class=\"_ _1\"></span> \u20ac8m<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs30d\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">a 6,000MT<span class=\"_ _8\"></span> increase in the production capacity: decr<span class=\"_ _1\"></span>ease of<span class=\"_ _1\"></span> \u20ac18m<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs30e\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">a \u20ac10m increase in the capital cos<span class=\"_ _1\"></span>ts to bring <span class=\"_ _1\"></span>the plant into commercial oper<span class=\"_ _1\"></span>ation: increase of<span class=\"_ _8\"></span> \u20ac7m</span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls2 ws2 gs318\">18.  Fin<span class=\"_ _9\"></span>anc<span class=\"_ _9\"></span>ial a<span class=\"_ _9\"></span>sse<span class=\"_ _9\"></span>t at fair va<span class=\"_ _9\"></span>lue t<span class=\"_ _9\"></span>hro<span class=\"_ _9\"></span>ugh pr<span class=\"_ _9\"></span>ofit o<span class=\"_ _9\"></span>r los<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div><div class=\"gs25a\"><table class=\"s w301 h19f\" id=\"_2c3e4ab4-eca3-4f6c-829d-cbc1cf699a0a\"><tr><td></td><td class=\"t m0 x1a0 h2e y2676 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x54d h2e y2676 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2677 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x1a7 h2e y2677 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2443 w51f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Shares held in Cleantech Building Materials PL<span class=\"_ _8\"></span>C<span class=\"_ _264\"> </span></div></td><td class=\"c n x811 y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x812 y2443 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs319\">Accsys <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>echnologies PLC has pr<span class=\"_ _1\"></span>eviously<span class=\"_ _1\"></span> purchased a to<span class=\"_ _1\"></span>tal of<span class=\"_ _1\"></span> 21,666,734 unlis<span class=\"_ _1\"></span>ted ordinary<span class=\"_ _1\"></span> shares in Diamond <span class=\"_ _8\"></span>Wood </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs31a\">China. On 23 December 2016, Cleantech Building Materials PL<span class=\"_ _4\"></span>C acquired Diamond W<span class=\"_ _8\"></span>ood China. On 19 April 2017 </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs31b\">Cleantech Building Materials acquired <span class=\"_ _1\"></span>the 21,666,<span class=\"_ _1\"></span>734 shares pre<span class=\"_ _1\"></span>viously owned b<span class=\"_ _8\"></span>y the Company<span class=\"_ _8\"></span> and in return the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs31c\">Company<span class=\"_ _1\"></span> has been issued with 520<span class=\"_ _8\"></span>,001 shares in Cleantech Building Materials PL<span class=\"_ _8\"></span>C. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs31d\">There continues <span class=\"_ _1\"></span>to be no active marke<span class=\"_ _1\"></span>t f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>these shares as at 31 March 2024. <span class=\"_ _8\"></span>As such a reliable fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue cannot be </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs31e\">calculated and the inv<span class=\"_ _8\"></span>estment is carried at a nil fair <span class=\"_ _8\"></span>value (2023: nil). </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs31f\">A<span class=\"_ _1\"></span> total o<span class=\"_ _1\"></span>f 498,522 shar<span class=\"_ _1\"></span>es w<span class=\"_ _1\"></span>ere held at 31 March 2024<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls3e ws46 gs338\">23.  Financial liability at<span class=\"_ _1\"></span> amor<span class=\"_ _9\"></span>tised cost<span class=\"_ _264\"> </span></div><div class=\"gs270\"><table class=\"s w540 h19f\" id=\"_2fd9d7a1-4320-4fce-8aef-2003db8ed0d8\"><tr><td></td><td class=\"t m0 x247 h2e y267e ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y267e ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y267f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y267f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2443 w541 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>alue Recovery Instrument (\u201cVRI\u201d)<span class=\"_ _264\"> </span></div></td><td class=\"c n x82b y2443 w542 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">1<span class=\"_ _9\"></span>,10<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x82c y2443 w543 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1e ws25\">1,383<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs339\">In November<span class=\"_ _8\"></span> 2022, NatWest agreed <span class=\"_ _1\"></span>to restructur<span class=\"_ _1\"></span>e its <span class=\"_ _1\"></span>TUK debt f<span class=\"_ _1\"></span>acility<span class=\"_ _8\"></span>, reducing the principal amount b<span class=\"_ _1\"></span>y \u20ac9<span class=\"_ _4\"></span>.4m <span class=\"_ _1\"></span>to </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs33a\">total \u20ac6m, under a ne<span class=\"_ _1\"></span>w 7<span class=\"_ _8\"></span>-year <span class=\"_ _8\"></span>term (<span class=\"_ _1\"></span>see note 29). Separate <span class=\"_ _8\"></span>to, and in addition to the amended \u20ac6m loan, under<span class=\"_ _8\"></span> the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs192\">V<span class=\"_ _8\"></span>alue Recovery<span class=\"_ _1\"></span> Instrument (\u2018VRI\u2019) agreement, Na<span class=\"_ _1\"></span>tWes<span class=\"_ _1\"></span>t will be entitled <span class=\"_ _8\"></span>to obtain recovery<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> up to appr<span class=\"_ _1\"></span>oximately<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs193\">\u20ac9<span class=\"_ _4\"></span>.4m, on a contingent basis, depending on the pro<span class=\"_ _1\"></span>fitability o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the T<span class=\"_ _4\"></span>ricoya Hull plant once oper<span class=\"_ _1\"></span>ational. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs33b\">The v<span class=\"_ _1\"></span>aluation of<span class=\"_ _1\"></span> the <span class=\"_ _8\"></span>VRI was calculated on <span class=\"_ _1\"></span>the same futur<span class=\"_ _1\"></span>e cashflows modelled <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya impairment. See note 16 </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs33c\">for<span class=\"_ _1\"></span> a list of<span class=\"_ _8\"></span> the key<span class=\"_ _1\"></span> assumptions.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls3e ws46 gs3cf\">32.  Financial instruments<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs3d0\">Financial instruments<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls6e ws82 gs3d1\">Lease liabilities<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3d2\">Lease creditors of<span class=\"_ _8\"></span> \u20ac4,338,000 as a<span class=\"_ _1\"></span>t 31 March 2024 (2023: \u20ac4<span class=\"_ _1\"></span>,735,<span class=\"_ _8\"></span>000) relates to <span class=\"_ _8\"></span>various offices, land, equipment and </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3d3\">cars that <span class=\"_ _8\"></span>the Group leases (<span class=\"_ _8\"></span>see note 17). </div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 lsfe ws2d gs3d4\">Capital risk management<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3d5\">The Group manages its capital to ensur<span class=\"_ _8\"></span>e that entities in the Group <span class=\"_ _8\"></span>will be able to continue as a going concern while </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws3a gs3d6\">maximising the return to shareholders.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3d7\">The capital structure of<span class=\"_ _8\"></span> the Group consists of<span class=\"_ _8\"></span> cash and cash equivalents and equity attributable <span class=\"_ _1\"></span>to owners of<span class=\"_ _8\"></span> the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3d8\">parent Company<span class=\"_ _4\"></span>, comprising share capital, reserves and accumulated losses.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3d9\">The Board revie<span class=\"_ _1\"></span>ws the capital s<span class=\"_ _1\"></span>tructure on a regular<span class=\"_ _8\"></span> basis. As part of<span class=\"_ _8\"></span> that review<span class=\"_ _8\"></span>, the Board considers <span class=\"_ _1\"></span>the cost of<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3da\">capital and the risks associated <span class=\"_ _8\"></span>with each class of capital. Based on the r<span class=\"_ _1\"></span>eview<span class=\"_ _8\"></span>, the Group <span class=\"_ _8\"></span>will balance its overall capital </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3db\">structure <span class=\"_ _1\"></span>through new<span class=\"_ _8\"></span> share issues and the raising of<span class=\"_ _8\"></span> debt if required.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3dc\">The Group<span class=\"_ _8\"></span>\u2019s s<span class=\"_ _1\"></span>trategy<span class=\"_ _1\"></span> is to maintain a Ne<span class=\"_ _1\"></span>t Debt / EBITDA<span class=\"_ _8\"></span> ratio of<span class=\"_ _1\"></span> below<span class=\"_ _1\"></span> 2.5x over<span class=\"_ _8\"></span> the longer term <span class=\"_ _8\"></span>while remaining within </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3dd\">covenant le<span class=\"_ _1\"></span>vels set in its <span class=\"_ _8\"></span>ABN Amro loan <span class=\"_ _8\"></span>facility<span class=\"_ _1\"></span>. One of<span class=\"_ _1\"></span> the k<span class=\"_ _8\"></span>ey covenants under<span class=\"_ _8\"></span> the ABN <span class=\"_ _8\"></span>Amro facility<span class=\"_ _8\"></span> is the Net Debt/<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3de\">EBITDA<span class=\"_ _8\"></span> ratio based upon the results and assets <span class=\"_ _8\"></span>which are 100% owned by<span class=\"_ _1\"></span> the Company<span class=\"_ _4\"></span>, with the cov<span class=\"_ _1\"></span>enant test a<span class=\"_ _1\"></span>t  </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3df\">2.5x, increasing to 2.<span class=\"_ _8\"></span>75x for<span class=\"_ _1\"></span> the cov<span class=\"_ _8\"></span>enant tests for<span class=\"_ _8\"></span> the 12 months ending 30 September 2024<span class=\"_ _8\"></span>, 31 December 2024 and  </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3e0\">31 March 2025 and then r<span class=\"_ _8\"></span>eturning to 2.5x. On this basis, Net Debt<span class=\"_ _8\"></span>/EBITDA r<span class=\"_ _1\"></span>atio w<span class=\"_ _1\"></span>as calculated at 0<span class=\"_ _1\"></span>.6 for<span class=\"_ _8\"></span> the year<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3e1\">ending 31 March 2024<span class=\"_ _1\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3e2\">No final dividend is proposed in 2024 (2023: \u20acnil). <span class=\"_ _8\"></span>The Board deems it prudent f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>the Company<span class=\"_ _1\"></span> to pr<span class=\"_ _1\"></span>otect as strong a </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3e3\">statement of<span class=\"_ _8\"></span> financial position as possible during the current phase o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the Company\u2019s gro<span class=\"_ _1\"></span>wth strategy<span class=\"_ _4\"></span>. </div>Financial I<span class=\"_ _1\"></span>nstruments by category<span class=\"_ _264\"> </span><table class=\"s w614 h1ab\" id=\"_ce72686c-8ba7-4131-8b64-221b67829a07\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26ae ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26af ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26af ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26b0 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26b0 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">2024/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26b2 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26b3 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26b3 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26b4 ff3 fs6 fc2 sc0 ls1d ws24\">Financial assets<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 waa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x902 y24b2 w616 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">15,660<span class=\"_ _264\"> </span></div></td><td class=\"c n x903 y24b2 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x904 y24b2 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x905 y24b2 w617 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">15,660<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w618 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Financial asset investments<span class=\"_ _264\"> </span></div></td><td class=\"c n x906 y24b3 w619 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x907 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x908 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x78b y24b3 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x909 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 wae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x90a y2442 wb0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td><td class=\"c n x90b y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x78b y2442 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x90c y2442 wb0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x90d y2443 w61a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">43,0<span class=\"_ _9\"></span>87<span class=\"_ _264\"> </span></div></td><td class=\"c n x90e y2443 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x90f y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x910 y2443 w61b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">4<span class=\"_ _9\"></span>3,0<span class=\"_ _9\"></span>87<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w61c h1ab\" id=\"_09245062-4069-4a14-b8b5-b072a2ad196e\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26b5 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26b6 ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26b6 ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26b7 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26b7 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _1\"></span>/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26b9 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26b3 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26b3 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26ba ff3 fs6 fc2 sc0 ls1d ws24\">Financial assets<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 waa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x911 y24b2 w61d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">15,55<span class=\"_ _8\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x912 y24b2 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x913 y24b2 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x914 y24b2 w61e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">15,552<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w618 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Financial asset investments<span class=\"_ _264\"> </span></div></td><td class=\"c n x915 y24b3 w61f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x916 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x917 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x918 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x919 y24b3 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 wae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x91a y2442 w620 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td><td class=\"c n x91b y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x91c y2442 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x91d y2442 wb1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x91e y2443 w621 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">42<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x91f y2443 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x920 y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x921 y2443 w622 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">42<span class=\"_ _2\"></span>,14<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w623 h1ac\" id=\"_eb02de1b-3d8f-4ada-9ab2-37cce5053bfb\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26bb ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26bc ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26bc ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26bd ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26bd ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">2024/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26bf ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26c0 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26c0 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26c1 ff3 fs6 fc2 sc0 ls1d ws24\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2466 w624 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Borrowings \u2013 loans<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x922 y2466 w610 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x923 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7da y2466 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x924 y2466 w625 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w626 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Lease liabilities<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x925 y24b2 w627 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x926 y24b2 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x927 y24b2 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x928 y24b2 w5ed h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 wb7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x929 y24b3 w628 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(<span class=\"_ _9\"></span>11,824)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92a y24b3 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x92b y24b3 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x92c y24b3 w451 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(11,<span class=\"_ _9\"></span>824)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w541 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>alue Recovery Instrument (\u201cVRI\u201d)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92d y2442 w61f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x92e y2442 w629 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(1<span class=\"_ _9\"></span>,102)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92f y2442 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x930 y2442 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x931 y2442 w62a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(1,102)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x932 y2443 w62b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls123 ws71\">(7<span class=\"_ _9\"></span>7<span class=\"_ _8\"></span>,468<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x933 y2443 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x21c y2443 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x934 y2443 w62c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls123 ws71\">(77<span class=\"_ _8\"></span>,468)<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w62d h1ad\" id=\"_a01860a3-10e1-463f-9df7-19c9e8cc39d6\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26c2 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26c3 ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26c3 ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26c4 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26c4 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _1\"></span>/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26c6 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26c0 w615 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26c0 w3d8 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26c7 ff3 fs6 fc2 sc0 ls1d ws24\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2466 w624 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Borrowings \u2013 loans<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x935 y2466 w62e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x936 y2466 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x937 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x938 y2466 w62f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w626 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Lease liabilities<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x939 y2467 w630 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,735)<span class=\"_ _264\"> </span></div></td><td class=\"c n x721 y2467 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93a y2467 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93b y2467 w631 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,735)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 wb7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x93c y2441 w632 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x93d y2441 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93e y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93f y2441 w633 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w541 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>alue Recovery Instrument (\u201cVRI\u201d)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x940 y2442 w634 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>83)<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c n x941 y2442 w635 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1,<span class=\"_ _9\"></span>383)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x942 y2443 w636 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9,9<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6b0 y2443 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x943 y2443 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x944 y2443 w637 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>8<span class=\"_ _0\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table>Money<span class=\"_ _1\"></span> market deposits ar<span class=\"_ _1\"></span>e held at financial institutions <span class=\"_ _8\"></span>with high credit ratings (Standard &amp; P<span class=\"_ _1\"></span>oor\u2019<span class=\"_ _8\"></span>s rating of <span class=\"_ _8\"></span>A).<span class=\"_ _264\"> </span>All assets and liabilities mature <span class=\"_ _8\"></span>within one year ex<span class=\"_ _8\"></span>cept for <span class=\"_ _8\"></span>the lease liabilities, for <span class=\"_ _8\"></span>which details are given in note 17 and loans, for<span class=\"_ _8\"></span> which details are given in no<span class=\"_ _1\"></span>te 29<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span>T<span class=\"_ _4\"></span>rade payables ar<span class=\"_ _1\"></span>e payable on <span class=\"_ _8\"></span>various terms, typically<span class=\"_ _1\"></span> not longer<span class=\"_ _1\"></span> than 30 <span class=\"_ _1\"></span>to 60 days <span class=\"_ _8\"></span>with the exception of<span class=\"_ _8\"></span> some major capex items.<span class=\"_ _264\"> </span>Market<span class=\"_ _1\"></span> risk<span class=\"_ _264\"> </span>The Group<span class=\"_ _8\"></span>\u2019s activities e<span class=\"_ _1\"></span>xpose it primarily <span class=\"_ _8\"></span>to the financial risks of<span class=\"_ _8\"></span> changes in foreign currency<span class=\"_ _8\"></span> exchange rates and interest r<span class=\"_ _1\"></span>ates.<span class=\"_ _264\"> </span>Financial risk<span class=\"_ _1\"></span> management objectives<span class=\"_ _264\"> </span>The Group<span class=\"_ _8\"></span>\u2019s <span class=\"_ _8\"></span>treasury policy<span class=\"_ _1\"></span> is structured <span class=\"_ _8\"></span>to ensure that adequate financial r<span class=\"_ _1\"></span>esources are av<span class=\"_ _8\"></span>ailable for <span class=\"_ _1\"></span>the development of<span class=\"_ _1\"></span> its business whilst managing its curr<span class=\"_ _1\"></span>ency<span class=\"_ _8\"></span>, interest ra<span class=\"_ _1\"></span>te, counterparty cr<span class=\"_ _8\"></span>edit and liquidity risks. The Gr<span class=\"_ _8\"></span>oup\u2019<span class=\"_ _8\"></span>s treasury<span class=\"_ _1\"></span> strategy<span class=\"_ _8\"></span> and policy are dev<span class=\"_ _1\"></span>eloped centrally<span class=\"_ _1\"></span> and approv<span class=\"_ _1\"></span>ed by<span class=\"_ _8\"></span> the Board. Foreign currency risk management<span class=\"_ _264\"> </span>The Group<span class=\"_ _8\"></span>\u2019s <span class=\"_ _8\"></span>functional currency is the Eur<span class=\"_ _8\"></span>o with the majority o<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> operating costs and balances denominated in Eur<span class=\"_ _1\"></span>os. <span class=\"_ _1\"></span>An increasing proportion o<span class=\"_ _1\"></span>f costs <span class=\"_ _8\"></span>will be incurred in pounds sterling as the Group<span class=\"_ _4\"></span>\u2019s activities associated with <span class=\"_ _8\"></span>the T<span class=\"_ _4\"></span>ricoya plant in Hull increase, although <span class=\"_ _1\"></span>future rev<span class=\"_ _8\"></span>enues will be in Euros or other<span class=\"_ _8\"></span> currencies. Equity contributions into <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> and a smaller proportion of<span class=\"_ _1\"></span> rev<span class=\"_ _1\"></span>enue and expenditure are incurr<span class=\"_ _8\"></span>ed in US dollars and expenditure is also incurred in pounds sterling. In addition some raw<span class=\"_ _1\"></span> materials, while priced in Eur<span class=\"_ _1\"></span>os, are sourced <span class=\"_ _8\"></span>from countries which are not <span class=\"_ _8\"></span>within the Eurozone. <span class=\"_ _8\"></span>The Group monitors any<span class=\"_ _1\"></span> potential underlying exposure <span class=\"_ _8\"></span>to other exchange r<span class=\"_ _1\"></span>ates. If ex<span class=\"_ _8\"></span>change rates changed by 5% <span class=\"_ _1\"></span>from ex<span class=\"_ _1\"></span>change rates at 31 Mar<span class=\"_ _1\"></span>ch 2024, <span class=\"_ _8\"></span>the effect on the P&amp;L<span class=\"_ _1\"></span> from <span class=\"_ _8\"></span>the revaluation of:<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">T<span class=\"_ _4\"></span>rade Receivables \u2013 P&amp;L<span class=\"_ _8\"></span> impact would not be material. <span class=\"_ _8\"></span>The details of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>rade receivables per<span class=\"_ _8\"></span> Currency is disclosed </span>in note 22 with <span class=\"_ _8\"></span>the US Dollar receivables held in <span class=\"_ _8\"></span>Titan W<span class=\"_ _1\"></span>ood Inc, which has a US Dollar<span class=\"_ _8\"></span> reporting currency<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">T<span class=\"_ _4\"></span>rade payables \u2013 P&amp;L<span class=\"_ _8\"></span> impact would be appro<span class=\"_ _1\"></span>ximately \u20ac144<span class=\"_ _8\"></span>,000</span><span class=\"fc2\">.<span class=\"_ _264\"> </span></span>Interest ra<span class=\"_ _1\"></span>te risk<span class=\"_ _8\"></span> management<span class=\"_ _264\"> </span>Some of<span class=\"_ _1\"></span> the Group<span class=\"_ _4\"></span>\u2019s borrowings ha<span class=\"_ _1\"></span>ve <span class=\"_ _1\"></span>variable interes<span class=\"_ _1\"></span>t rates based on a rele<span class=\"_ _1\"></span>vant benchmark (i.<span class=\"_ _1\"></span>e. EURIBOR) plus an agreed margin. Surplus <span class=\"_ _1\"></span>funds are inv<span class=\"_ _1\"></span>ested in short term inter<span class=\"_ _8\"></span>est rate deposits to reduce exposur<span class=\"_ _1\"></span>e to changes in interest r<span class=\"_ _1\"></span>ates. <span class=\"_ _1\"></span>The Group does not curr<span class=\"_ _1\"></span>ently en<span class=\"_ _1\"></span>ter into an<span class=\"_ _1\"></span>y in<span class=\"_ _1\"></span>terest ra<span class=\"_ _1\"></span>te hedging arrangements, although <span class=\"_ _1\"></span>will review<span class=\"_ _8\"></span> the need to do so in respect o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the variable interes<span class=\"_ _1\"></span>t rate loan f<span class=\"_ _1\"></span>acilities.<span class=\"_ _264\"> </span>If <span class=\"_ _8\"></span>the interest rate changed by<span class=\"_ _8\"></span> 5% on loans which have a <span class=\"_ _1\"></span>variable interes<span class=\"_ _1\"></span>t element, the P&amp;L<span class=\"_ _8\"></span> impact would be approximately<span class=\"_ _8\"></span> \u20ac341,000.<span class=\"_ _264\"> </span>Credit risk management<span class=\"_ _264\"> </span>The Group is exposed <span class=\"_ _1\"></span>to credit risk due <span class=\"_ _1\"></span>to its trade r<span class=\"_ _1\"></span>eceivables <span class=\"_ _1\"></span>from customers and cash deposits <span class=\"_ _1\"></span>with financial institutions. <span class=\"_ _1\"></span>The Group<span class=\"_ _8\"></span>\u2019s maximum e<span class=\"_ _1\"></span>xposure <span class=\"_ _1\"></span>to credit risk is limited to <span class=\"_ _8\"></span>their carrying amount recognised at <span class=\"_ _1\"></span>the balance sheet date.<span class=\"_ _264\"> </span>The Group ensures <span class=\"_ _8\"></span>that sales are made to customers with an appr<span class=\"_ _8\"></span>opriate credit history <span class=\"_ _1\"></span>to reduce the risk <span class=\"_ _8\"></span>where this is considered necessary<span class=\"_ _8\"></span>. The Dir<span class=\"_ _8\"></span>ectors consider the tr<span class=\"_ _1\"></span>ade receivables a<span class=\"_ _1\"></span>t y<span class=\"_ _1\"></span>ear end <span class=\"_ _1\"></span>to be of<span class=\"_ _1\"></span> good credit quality<span class=\"_ _8\"></span> including those that ar<span class=\"_ _1\"></span>e past due (<span class=\"_ _8\"></span>see note 22). <span class=\"_ _1\"></span>The Group is not exposed <span class=\"_ _8\"></span>to any significant credit risk exposur<span class=\"_ _1\"></span>e in respect of<span class=\"_ _8\"></span> any<span class=\"_ _1\"></span> single counterparty or<span class=\"_ _8\"></span> any group of<span class=\"_ _8\"></span> counterparties with similar char<span class=\"_ _8\"></span>acteristics other than <span class=\"_ _1\"></span>the balances which ar<span class=\"_ _1\"></span>e provided <span class=\"_ _1\"></span>for<span class=\"_ _8\"></span> as described in note 22.<span class=\"_ _264\"> </span>The Group has credit risk <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>financial institutions. Cash deposits are placed <span class=\"_ _1\"></span>with a group of<span class=\"_ _8\"></span> financial institutions with suitable credit ratings in or<span class=\"_ _1\"></span>der <span class=\"_ _8\"></span>to manage credit risk with any<span class=\"_ _1\"></span> one financial institution. <span class=\"_ _8\"></span>All Financial institutions utilised by<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup, and <span class=\"_ _1\"></span>with which <span class=\"_ _1\"></span>the Group holds cash balances hav<span class=\"_ _1\"></span>e investment gr<span class=\"_ _8\"></span>ade credit ratings.<span class=\"_ _264\"> </span>Liquidity risk management<span class=\"_ _264\"> </span>Ultimate responsibility<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>or liquidity<span class=\"_ _8\"></span> risk management rests with <span class=\"_ _1\"></span>the Board, <span class=\"_ _1\"></span>which has built an appropriate liquidity<span class=\"_ _8\"></span> risk management frame<span class=\"_ _1\"></span>work f<span class=\"_ _8\"></span>or the management of<span class=\"_ _8\"></span> the Group<span class=\"_ _8\"></span>\u2019s short-, medium- and long-term <span class=\"_ _1\"></span>funding and liquidity management requiremen<span class=\"_ _1\"></span>ts. <span class=\"_ _1\"></span>The Group manages liquidity<span class=\"_ _1\"></span> risk by<span class=\"_ _1\"></span> maintaining adequate reserv<span class=\"_ _1\"></span>es and banking facilities by<span class=\"_ _1\"></span> continuously monitoring <span class=\"_ _8\"></span>forecast and actual cash flow<span class=\"_ _1\"></span>s and matching the ma<span class=\"_ _1\"></span>turity pr<span class=\"_ _1\"></span>ofile of<span class=\"_ _8\"></span> financial assets and liabilities. See note 17 &amp; 29<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span>Fair<span class=\"_ _8\"></span> value of financial instruments<span class=\"_ _264\"> </span>In the opinion of<span class=\"_ _8\"></span> the Directors, ther<span class=\"_ _1\"></span>e is no material differ<span class=\"_ _1\"></span>ence between <span class=\"_ _1\"></span>the book v<span class=\"_ _1\"></span>alue and the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> all financial assets and financial liabilities.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-544": {
   "value": "18.  Fin<span class=\"_ _9\"></span>anc<span class=\"_ _9\"></span>ial a<span class=\"_ _9\"></span>sse<span class=\"_ _9\"></span>t at fair va<span class=\"_ _9\"></span>lue t<span class=\"_ _9\"></span>hro<span class=\"_ _9\"></span>ugh pr<span class=\"_ _9\"></span>ofit o<span class=\"_ _9\"></span>r los<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span><table class=\"s w301 h19f\" id=\"_2c3e4ab4-eca3-4f6c-829d-cbc1cf699a0a\"><tr><td></td><td class=\"t m0 x1a0 h2e y2676 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x54d h2e y2676 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2677 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x1a7 h2e y2677 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2443 w51f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Shares held in Cleantech Building Materials PL<span class=\"_ _8\"></span>C<span class=\"_ _264\"> </span></div></td><td class=\"c n x811 y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x812 y2443 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr></table>Financial I<span class=\"_ _1\"></span>nstruments by category<span class=\"_ _264\"> </span><table class=\"s w614 h1ab\" id=\"_ce72686c-8ba7-4131-8b64-221b67829a07\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26ae ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26af ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26af ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26b0 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26b0 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">2024/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26b2 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26b3 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26b3 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26b4 ff3 fs6 fc2 sc0 ls1d ws24\">Financial assets<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 waa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x902 y24b2 w616 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">15,660<span class=\"_ _264\"> </span></div></td><td class=\"c n x903 y24b2 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x904 y24b2 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x905 y24b2 w617 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">15,660<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w618 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Financial asset investments<span class=\"_ _264\"> </span></div></td><td class=\"c n x906 y24b3 w619 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x907 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x908 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x78b y24b3 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x909 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 wae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x90a y2442 wb0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td><td class=\"c n x90b y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x78b y2442 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x90c y2442 wb0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x90d y2443 w61a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">43,0<span class=\"_ _9\"></span>87<span class=\"_ _264\"> </span></div></td><td class=\"c n x90e y2443 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x90f y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x910 y2443 w61b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">4<span class=\"_ _9\"></span>3,0<span class=\"_ _9\"></span>87<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w61c h1ab\" id=\"_09245062-4069-4a14-b8b5-b072a2ad196e\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26b5 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26b6 ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26b6 ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26b7 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26b7 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _1\"></span>/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26b9 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26b3 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26b3 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26ba ff3 fs6 fc2 sc0 ls1d ws24\">Financial assets<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 waa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x911 y24b2 w61d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">15,55<span class=\"_ _8\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x912 y24b2 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x913 y24b2 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x914 y24b2 w61e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">15,552<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w618 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Financial asset investments<span class=\"_ _264\"> </span></div></td><td class=\"c n x915 y24b3 w61f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x916 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x917 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x918 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x919 y24b3 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 wae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x91a y2442 w620 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td><td class=\"c n x91b y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x91c y2442 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x91d y2442 wb1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x91e y2443 w621 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">42<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x91f y2443 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x920 y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x921 y2443 w622 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">42<span class=\"_ _2\"></span>,14<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w623 h1ac\" id=\"_eb02de1b-3d8f-4ada-9ab2-37cce5053bfb\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26bb ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26bc ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26bc ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26bd ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26bd ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">2024/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26bf ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26c0 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26c0 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26c1 ff3 fs6 fc2 sc0 ls1d ws24\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2466 w624 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Borrowings \u2013 loans<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x922 y2466 w610 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x923 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7da y2466 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x924 y2466 w625 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w626 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Lease liabilities<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x925 y24b2 w627 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x926 y24b2 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x927 y24b2 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x928 y24b2 w5ed h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 wb7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x929 y24b3 w628 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(<span class=\"_ _9\"></span>11,824)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92a y24b3 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x92b y24b3 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x92c y24b3 w451 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(11,<span class=\"_ _9\"></span>824)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w541 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>alue Recovery Instrument (\u201cVRI\u201d)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92d y2442 w61f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x92e y2442 w629 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(1<span class=\"_ _9\"></span>,102)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92f y2442 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x930 y2442 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x931 y2442 w62a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(1,102)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x932 y2443 w62b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls123 ws71\">(7<span class=\"_ _9\"></span>7<span class=\"_ _8\"></span>,468<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x933 y2443 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x21c y2443 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x934 y2443 w62c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls123 ws71\">(77<span class=\"_ _8\"></span>,468)<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w62d h1ad\" id=\"_a01860a3-10e1-463f-9df7-19c9e8cc39d6\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26c2 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26c3 ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26c3 ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26c4 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26c4 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _1\"></span>/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26c6 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26c0 w615 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26c0 w3d8 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26c7 ff3 fs6 fc2 sc0 ls1d ws24\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2466 w624 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Borrowings \u2013 loans<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x935 y2466 w62e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x936 y2466 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x937 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x938 y2466 w62f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w626 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Lease liabilities<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x939 y2467 w630 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,735)<span class=\"_ _264\"> </span></div></td><td class=\"c n x721 y2467 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93a y2467 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93b y2467 w631 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,735)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 wb7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x93c y2441 w632 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x93d y2441 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93e y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93f y2441 w633 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w541 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>alue Recovery Instrument (\u201cVRI\u201d)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x940 y2442 w634 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>83)<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c n x941 y2442 w635 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1,<span class=\"_ _9\"></span>383)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x942 y2443 w636 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9,9<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6b0 y2443 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x943 y2443 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x944 y2443 w637 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>8<span class=\"_ _0\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table>Money<span class=\"_ _1\"></span> market deposits ar<span class=\"_ _1\"></span>e held at financial institutions <span class=\"_ _8\"></span>with high credit ratings (Standard &amp; P<span class=\"_ _1\"></span>oor\u2019<span class=\"_ _8\"></span>s rating of <span class=\"_ _8\"></span>A).<span class=\"_ _264\"> </span>All assets and liabilities mature <span class=\"_ _8\"></span>within one year ex<span class=\"_ _8\"></span>cept for <span class=\"_ _8\"></span>the lease liabilities, for <span class=\"_ _8\"></span>which details are given in note 17 and loans, for<span class=\"_ _8\"></span> which details are given in no<span class=\"_ _1\"></span>te 29<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span>T<span class=\"_ _4\"></span>rade payables ar<span class=\"_ _1\"></span>e payable on <span class=\"_ _8\"></span>various terms, typically<span class=\"_ _1\"></span> not longer<span class=\"_ _1\"></span> than 30 <span class=\"_ _1\"></span>to 60 days <span class=\"_ _8\"></span>with the exception of<span class=\"_ _8\"></span> some major capex items.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-548": {
   "value": "19<span class=\"_ _4\"></span>.  D<span class=\"_ _9\"></span>efe<span class=\"_ _9\"></span>rr<span class=\"_ _9\"></span>ed t<span class=\"_ _9\"></span>axat<span class=\"_ _9\"></span>ion<span class=\"_ _264\"> </span>The Group has a recognised def<span class=\"_ _8\"></span>erred tax asset of<span class=\"_ _8\"></span> \u20ac509<span class=\"_ _8\"></span>,000 (2023: \u20ac621,000<span class=\"_ _8\"></span>) offsetting a recognised deferr<span class=\"_ _1\"></span>ed tax liability o<span class=\"_ _1\"></span>f \u20ac509<span class=\"_ _4\"></span>,000 (2023: \u20ac621,<span class=\"_ _1\"></span>000). See no<span class=\"_ _1\"></span>te 11. The Group also has an unrecognised def<span class=\"_ _8\"></span>erred tax asset of<span class=\"_ _8\"></span> \u20ac71m (2023: \u20ac62m) <span class=\"_ _8\"></span>which is largely in respect of<span class=\"_ _8\"></span> trading losses of<span class=\"_ _1\"></span> the UK subsidiaries and has been calculated using <span class=\"_ _8\"></span>the tax rate which is expected <span class=\"_ _8\"></span>to be applicable when the tax losses are expected <span class=\"_ _1\"></span>to be utilised. <span class=\"_ _1\"></span>The deferr<span class=\"_ _1\"></span>ed tax asset has been r<span class=\"_ _1\"></span>ecognised only <span class=\"_ _8\"></span>to the extent of<span class=\"_ _1\"></span> the def<span class=\"_ _8\"></span>erred tax liability<span class=\"_ _8\"></span>, due to the uncertainty<span class=\"_ _8\"></span> of <span class=\"_ _1\"></span>the timing of<span class=\"_ _8\"></span> future expected profits o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the related legal entities which is dependent on the pro<span class=\"_ _1\"></span>fits attributable to licensing and <span class=\"_ _8\"></span>future manufacturing income.<span class=\"_ _264\"> </span>22.  T<span class=\"_ _8\"></span>rade and other receivables<span class=\"_ _264\"> </span><table class=\"s w528 h1a1\" id=\"_9166af56-5cd5-4005-abcd-085df6b60883\"><tr><td></td><td class=\"t m0 x1a0 h2e y267a ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y267a ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y267b ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x560 h2e y267b ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2466 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade receivables<span class=\"_ _264\"> </span></div></td><td class=\"c n x819 y2466 w529 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">14,<span class=\"_ _9\"></span>04<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x81a y2466 w52a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">14<span class=\"_ _9\"></span>,398<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w52b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _264\"> </span></div></td><td class=\"c n x81b y2467 w52c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">1,<span class=\"_ _9\"></span>61<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x81c y2467 w52d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">1<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w52e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _1\"></span>A<span class=\"_ _8\"></span>T receiv<span class=\"_ _1\"></span>able<span class=\"_ _264\"> </span></div></td><td class=\"c n x81d y2441 w52f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">8<span class=\"_ _9\"></span>74<span class=\"_ _264\"> </span></div></td><td class=\"c n x81e y2441 w2d5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">1<span class=\"_ _9\"></span>,47<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w530 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Prepayments<span class=\"_ _264\"> </span></div></td><td class=\"c n x81f y2442 w531 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">1,078<span class=\"_ _264\"> </span></div></td><td class=\"c n x820 y2442 w532 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>51<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x821 y2443 w4b2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _9\"></span>7,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x822 y2443 wad h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">18,075<span class=\"_ _264\"> </span></div></td></tr></table>24.  T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span><table class=\"s w544 h1a2\" id=\"_20881418-6f9b-49ce-8ee3-90bfad0eccca\"><tr><td></td><td class=\"t m0 x247 h2e y2680 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y2680 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2681 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2681 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2467 w545 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade payables<span class=\"_ _264\"> </span></div></td><td class=\"c n x82d y2467 w546 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">11,<span class=\"_ _9\"></span>824<span class=\"_ _264\"> </span></div></td><td class=\"c n x82e y2467 w547 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w548 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other <span class=\"_ _1\"></span>taxes and social security pa<span class=\"_ _1\"></span>yable<span class=\"_ _264\"> </span></div></td><td class=\"c n x82f y2441 w549 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">8<span class=\"_ _9\"></span>47<span class=\"_ _264\"> </span></div></td><td class=\"c n x830 y2441 w122 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">1,08<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w54a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accruals and deferred income<span class=\"_ _264\"> </span></div></td><td class=\"c n x831 y2442 w54b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">6<span class=\"_ _9\"></span>,12<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x832 y2442 w54c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">6,<span class=\"_ _9\"></span>871<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x268 y2443 w54d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">18<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>97<span class=\"_ _264\"> </span></div></td><td class=\"c n x833 y2443 w522 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls125 ws156\">25<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>896<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 lsb7 ws179 gs324\">20. Subsidiaries<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs325\">A<span class=\"_ _1\"></span> list of<span class=\"_ _1\"></span> subsidiary in<span class=\"_ _1\"></span>vestments, including <span class=\"_ _8\"></span>the name, country of<span class=\"_ _1\"></span> incorporation and proportion o<span class=\"_ _1\"></span>f o<span class=\"_ _1\"></span>wnership interest is </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs326\">given in note 4 <span class=\"_ _1\"></span>to the Company\u2019<span class=\"_ _8\"></span>s separate financial statemen<span class=\"_ _1\"></span>ts.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls32 ws17a gs328\">21<span class=\"_ _9\"></span>. Inven<span class=\"_ _9\"></span>to<span class=\"_ _9\"></span>rie<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div><div class=\"gs27e\"><table class=\"s w301 h1a0\" id=\"_11c2461e-5d98-4c8b-900a-2fff5feb5ac1\"><tr><td></td><td class=\"t m0 x1a0 h2e y2678 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y2678 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2679 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2679 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24b3 w520 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Raw materials and <span class=\"_ _1\"></span>work in progress<span class=\"_ _264\"> </span></div></td><td class=\"c n x813 y24b3 w521 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7b ws8f\">18,214<span class=\"_ _264\"> </span></div></td><td class=\"c n x814 y24b3 w522 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">24,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>20<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w523 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Finished goods<span class=\"_ _264\"> </span></div></td><td class=\"c n x815 y24b4 w524 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x816 y24b4 w525 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">5,7<span class=\"_ _9\"></span>26<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x817 y2443 w526 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">2<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>74<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x818 y2443 w527 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">2<span class=\"_ _2\"></span>9,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _0\"></span>6<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs329\">The amount of<span class=\"_ _1\"></span> inventories r<span class=\"_ _8\"></span>ecognised as an expense during the year<span class=\"_ _8\"></span> was \u20ac75,018,<span class=\"_ _8\"></span>000 (2023: \u20ac89<span class=\"_ _8\"></span>,357<span class=\"_ _8\"></span>,000<span class=\"_ _1\"></span>). </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-543": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls3e ws46 gs32b\">22.  T<span class=\"_ _8\"></span>rade and other receivables<span class=\"_ _264\"> </span></div><div class=\"gs27e\"><table class=\"s w528 h1a1\" id=\"_9166af56-5cd5-4005-abcd-085df6b60883\"><tr><td></td><td class=\"t m0 x1a0 h2e y267a ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y267a ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y267b ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x560 h2e y267b ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2466 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade receivables<span class=\"_ _264\"> </span></div></td><td class=\"c n x819 y2466 w529 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">14,<span class=\"_ _9\"></span>04<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x81a y2466 w52a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">14<span class=\"_ _9\"></span>,398<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w52b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _264\"> </span></div></td><td class=\"c n x81b y2467 w52c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">1,<span class=\"_ _9\"></span>61<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x81c y2467 w52d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">1<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w52e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _1\"></span>A<span class=\"_ _8\"></span>T receiv<span class=\"_ _1\"></span>able<span class=\"_ _264\"> </span></div></td><td class=\"c n x81d y2441 w52f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">8<span class=\"_ _9\"></span>74<span class=\"_ _264\"> </span></div></td><td class=\"c n x81e y2441 w2d5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">1<span class=\"_ _9\"></span>,47<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w530 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Prepayments<span class=\"_ _264\"> </span></div></td><td class=\"c n x81f y2442 w531 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">1,078<span class=\"_ _264\"> </span></div></td><td class=\"c n x820 y2442 w532 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>51<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x821 y2443 w4b2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _9\"></span>7,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x822 y2443 wad h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">18,075<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs32c\">The Directors consider<span class=\"_ _1\"></span> that <span class=\"_ _8\"></span>the carrying amount of tr<span class=\"_ _1\"></span>ade and other<span class=\"_ _1\"></span> receivables is appr<span class=\"_ _1\"></span>oximately<span class=\"_ _8\"></span> equal to their <span class=\"_ _8\"></span>fair </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs32d\">value. <span class=\"_ _8\"></span>T<span class=\"_ _8\"></span>rade and other<span class=\"_ _8\"></span> receivables in the abov<span class=\"_ _1\"></span>e table are s<span class=\"_ _1\"></span>tated net of<span class=\"_ _8\"></span> provision for<span class=\"_ _8\"></span> doubtful debts. The majority<span class=\"_ _8\"></span> of </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs32e\">trade and other<span class=\"_ _1\"></span> receivables is denomina<span class=\"_ _1\"></span>ted in Euros, <span class=\"_ _1\"></span>with \u20ac1,7<span class=\"_ _8\"></span>65,000 of<span class=\"_ _8\"></span> the trade and other<span class=\"_ _8\"></span> receivables denominated </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs32f\">in US Dollars (2023: \u20ac1,633,000<span class=\"_ _8\"></span>).<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-553": {
   "value": "22.  T<span class=\"_ _8\"></span>rade and other receivables<span class=\"_ _264\"> </span><table class=\"s w528 h1a1\" id=\"_9166af56-5cd5-4005-abcd-085df6b60883\"><tr><td></td><td class=\"t m0 x1a0 h2e y267a ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y267a ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y267b ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x560 h2e y267b ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2466 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade receivables<span class=\"_ _264\"> </span></div></td><td class=\"c n x819 y2466 w529 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">14,<span class=\"_ _9\"></span>04<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x81a y2466 w52a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">14<span class=\"_ _9\"></span>,398<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w52b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _264\"> </span></div></td><td class=\"c n x81b y2467 w52c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">1,<span class=\"_ _9\"></span>61<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x81c y2467 w52d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">1<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w52e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _1\"></span>A<span class=\"_ _8\"></span>T receiv<span class=\"_ _1\"></span>able<span class=\"_ _264\"> </span></div></td><td class=\"c n x81d y2441 w52f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">8<span class=\"_ _9\"></span>74<span class=\"_ _264\"> </span></div></td><td class=\"c n x81e y2441 w2d5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">1<span class=\"_ _9\"></span>,47<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w530 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Prepayments<span class=\"_ _264\"> </span></div></td><td class=\"c n x81f y2442 w531 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">1,078<span class=\"_ _264\"> </span></div></td><td class=\"c n x820 y2442 w532 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>51<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x821 y2443 w4b2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _9\"></span>7,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x822 y2443 wad h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">18,075<span class=\"_ _264\"> </span></div></td></tr></table>The Directors consider<span class=\"_ _1\"></span> that <span class=\"_ _8\"></span>the carrying amount of tr<span class=\"_ _1\"></span>ade and other<span class=\"_ _1\"></span> receivables is appr<span class=\"_ _1\"></span>oximately<span class=\"_ _8\"></span> equal to their <span class=\"_ _8\"></span>fair value. <span class=\"_ _8\"></span>T<span class=\"_ _8\"></span>rade and other<span class=\"_ _8\"></span> receivables in the abov<span class=\"_ _1\"></span>e table are s<span class=\"_ _1\"></span>tated net of<span class=\"_ _8\"></span> provision for<span class=\"_ _8\"></span> doubtful debts. The majority<span class=\"_ _8\"></span> of trade and other<span class=\"_ _1\"></span> receivables is denomina<span class=\"_ _1\"></span>ted in Euros, <span class=\"_ _1\"></span>with \u20ac1,7<span class=\"_ _8\"></span>65,000 of<span class=\"_ _8\"></span> the trade and other<span class=\"_ _8\"></span> receivables denominated in US Dollars (2023: \u20ac1,633,000<span class=\"_ _8\"></span>).<span class=\"_ _264\"> </span><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs331\">The age of<span class=\"_ _1\"></span> receivables past due but no<span class=\"_ _1\"></span>t impaired is as f<span class=\"_ _8\"></span>ollows:<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs332\">Ageing of<span class=\"_ _1\"></span> past due but not impaired <span class=\"_ _8\"></span>trade receivables<span class=\"_ _264\"> </span></div><div class=\"gs333\"><table class=\"s w533 h181\" id=\"_b5b4bac0-baed-47ff-8549-bc30de137681\"><tr><td></td><td class=\"t m0 x247 h2e y267c ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y267c ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y267d ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y267d ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2466 w534 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Up to 30 days o<span class=\"_ _1\"></span>verdue<span class=\"_ _264\"> </span></div></td><td class=\"c n x614 y2466 w535 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">714<span class=\"_ _264\"> </span></div></td><td class=\"c n x823 y2466 w536 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>61<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w537 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Over 30 da<span class=\"_ _1\"></span>ys and up to 60 day<span class=\"_ _1\"></span>s overdue<span class=\"_ _264\"> </span></div></td><td class=\"c n x824 y24b2 w538 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">117<span class=\"_ _264\"> </span></div></td><td class=\"c n x825 y24b2 w539 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">290<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w53a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Over 60 da<span class=\"_ _1\"></span>ys and up to 90 day<span class=\"_ _1\"></span>s overdue<span class=\"_ _264\"> </span></div></td><td class=\"c n x826 y24b3 w53b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">17<span class=\"_ _264\"> </span></div></td><td class=\"c n x827 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w53c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Over 90 da<span class=\"_ _1\"></span>ys over<span class=\"_ _1\"></span>due<span class=\"_ _264\"> </span></div></td><td class=\"c n x631 y24b4 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x828 y24b4 w53d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">14<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x829 y2443 w53e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">848<span class=\"_ _264\"> </span></div></td><td class=\"c n x82a y2443 w53f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1e ws25\">1,665<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs334\">The Group ov<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>the past couple of<span class=\"_ _8\"></span> years has not experienced any<span class=\"_ _8\"></span> bad debt. Based on the current debtor<span class=\"_ _8\"></span> profile the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs335\">Group does not expect an<span class=\"_ _1\"></span>y bad debts <span class=\"_ _8\"></span>to occur<span class=\"_ _8\"></span>. As a result o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>this, no material expected credit losses are expected and </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs336\">theref<span class=\"_ _1\"></span>ore no ECL<span class=\"_ _8\"></span> provision has been provided <span class=\"_ _8\"></span>for within <span class=\"_ _8\"></span>these financial statements. </div><table class=\"s w614 h1ab\" id=\"_ce72686c-8ba7-4131-8b64-221b67829a07\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26ae ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26af ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26af ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26b0 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26b0 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">2024/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26b2 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26b3 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26b3 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26b4 ff3 fs6 fc2 sc0 ls1d ws24\">Financial assets<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 waa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x902 y24b2 w616 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">15,660<span class=\"_ _264\"> </span></div></td><td class=\"c n x903 y24b2 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x904 y24b2 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x905 y24b2 w617 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">15,660<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w618 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Financial asset investments<span class=\"_ _264\"> </span></div></td><td class=\"c n x906 y24b3 w619 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x907 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x908 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x78b y24b3 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x909 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 wae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x90a y2442 wb0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td><td class=\"c n x90b y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x78b y2442 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x90c y2442 wb0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x90d y2443 w61a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">43,0<span class=\"_ _9\"></span>87<span class=\"_ _264\"> </span></div></td><td class=\"c n x90e y2443 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x90f y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x910 y2443 w61b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">4<span class=\"_ _9\"></span>3,0<span class=\"_ _9\"></span>87<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w61c h1ab\" id=\"_09245062-4069-4a14-b8b5-b072a2ad196e\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26b5 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26b6 ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26b6 ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26b7 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26b7 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _1\"></span>/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26b9 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26b3 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26b3 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26ba ff3 fs6 fc2 sc0 ls1d ws24\">Financial assets<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 waa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x911 y24b2 w61d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">15,55<span class=\"_ _8\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x912 y24b2 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x913 y24b2 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x914 y24b2 w61e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">15,552<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w618 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Financial asset investments<span class=\"_ _264\"> </span></div></td><td class=\"c n x915 y24b3 w61f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x916 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x917 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x918 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x919 y24b3 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 wae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x91a y2442 w620 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td><td class=\"c n x91b y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x91c y2442 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x91d y2442 wb1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x91e y2443 w621 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">42<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x91f y2443 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x920 y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x921 y2443 w622 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">42<span class=\"_ _2\"></span>,14<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr></table>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">T<span class=\"_ _4\"></span>rade Receivables \u2013 P&amp;L<span class=\"_ _8\"></span> impact would not be material. <span class=\"_ _8\"></span>The details of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>rade receivables per<span class=\"_ _8\"></span> Currency is disclosed </span>in note 22 with <span class=\"_ _8\"></span>the US Dollar receivables held in <span class=\"_ _8\"></span>Titan W<span class=\"_ _1\"></span>ood Inc, which has a US Dollar<span class=\"_ _8\"></span> reporting currency<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-545": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls3e ws46 gs33e\">24.  T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span></div><div class=\"gs273\"><table class=\"s w544 h1a2\" id=\"_20881418-6f9b-49ce-8ee3-90bfad0eccca\"><tr><td></td><td class=\"t m0 x247 h2e y2680 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y2680 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2681 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2681 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2467 w545 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade payables<span class=\"_ _264\"> </span></div></td><td class=\"c n x82d y2467 w546 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">11,<span class=\"_ _9\"></span>824<span class=\"_ _264\"> </span></div></td><td class=\"c n x82e y2467 w547 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w548 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other <span class=\"_ _1\"></span>taxes and social security pa<span class=\"_ _1\"></span>yable<span class=\"_ _264\"> </span></div></td><td class=\"c n x82f y2441 w549 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">8<span class=\"_ _9\"></span>47<span class=\"_ _264\"> </span></div></td><td class=\"c n x830 y2441 w122 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">1,08<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w54a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accruals and deferred income<span class=\"_ _264\"> </span></div></td><td class=\"c n x831 y2442 w54b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">6<span class=\"_ _9\"></span>,12<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x832 y2442 w54c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">6,<span class=\"_ _9\"></span>871<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x268 y2443 w54d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">18<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>97<span class=\"_ _264\"> </span></div></td><td class=\"c n x833 y2443 w522 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls125 ws156\">25<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>896<span class=\"_ _264\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-551": {
   "value": "24.  T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span><table class=\"s w544 h1a2\" id=\"_20881418-6f9b-49ce-8ee3-90bfad0eccca\"><tr><td></td><td class=\"t m0 x247 h2e y2680 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y2680 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2681 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2681 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2467 w545 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade payables<span class=\"_ _264\"> </span></div></td><td class=\"c n x82d y2467 w546 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">11,<span class=\"_ _9\"></span>824<span class=\"_ _264\"> </span></div></td><td class=\"c n x82e y2467 w547 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w548 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other <span class=\"_ _1\"></span>taxes and social security pa<span class=\"_ _1\"></span>yable<span class=\"_ _264\"> </span></div></td><td class=\"c n x82f y2441 w549 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">8<span class=\"_ _9\"></span>47<span class=\"_ _264\"> </span></div></td><td class=\"c n x830 y2441 w122 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">1,08<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w54a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accruals and deferred income<span class=\"_ _264\"> </span></div></td><td class=\"c n x831 y2442 w54b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">6<span class=\"_ _9\"></span>,12<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x832 y2442 w54c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">6,<span class=\"_ _9\"></span>871<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x268 y2443 w54d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">18<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>97<span class=\"_ _264\"> </span></div></td><td class=\"c n x833 y2443 w522 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls125 ws156\">25<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>896<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-554": {
   "value": "24.  T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span><table class=\"s w544 h1a2\" id=\"_20881418-6f9b-49ce-8ee3-90bfad0eccca\"><tr><td></td><td class=\"t m0 x247 h2e y2680 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y2680 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2681 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2681 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2467 w545 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade payables<span class=\"_ _264\"> </span></div></td><td class=\"c n x82d y2467 w546 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">11,<span class=\"_ _9\"></span>824<span class=\"_ _264\"> </span></div></td><td class=\"c n x82e y2467 w547 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w548 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other <span class=\"_ _1\"></span>taxes and social security pa<span class=\"_ _1\"></span>yable<span class=\"_ _264\"> </span></div></td><td class=\"c n x82f y2441 w549 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">8<span class=\"_ _9\"></span>47<span class=\"_ _264\"> </span></div></td><td class=\"c n x830 y2441 w122 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">1,08<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w54a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accruals and deferred income<span class=\"_ _264\"> </span></div></td><td class=\"c n x831 y2442 w54b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">6<span class=\"_ _9\"></span>,12<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x832 y2442 w54c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">6,<span class=\"_ _9\"></span>871<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x268 y2443 w54d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">18<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>97<span class=\"_ _264\"> </span></div></td><td class=\"c n x833 y2443 w522 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls125 ws156\">25<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>896<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w623 h1ac\" id=\"_eb02de1b-3d8f-4ada-9ab2-37cce5053bfb\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26bb ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26bc ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26bc ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26bd ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26bd ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">2024/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26bf ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26c0 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26c0 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26c1 ff3 fs6 fc2 sc0 ls1d ws24\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2466 w624 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Borrowings \u2013 loans<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x922 y2466 w610 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x923 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7da y2466 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x924 y2466 w625 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w626 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Lease liabilities<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x925 y24b2 w627 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x926 y24b2 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x927 y24b2 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x928 y24b2 w5ed h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 wb7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x929 y24b3 w628 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(<span class=\"_ _9\"></span>11,824)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92a y24b3 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x92b y24b3 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x92c y24b3 w451 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(11,<span class=\"_ _9\"></span>824)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w541 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>alue Recovery Instrument (\u201cVRI\u201d)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92d y2442 w61f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x92e y2442 w629 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(1<span class=\"_ _9\"></span>,102)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92f y2442 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x930 y2442 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x931 y2442 w62a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(1,102)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x932 y2443 w62b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls123 ws71\">(7<span class=\"_ _9\"></span>7<span class=\"_ _8\"></span>,468<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x933 y2443 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x21c y2443 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x934 y2443 w62c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls123 ws71\">(77<span class=\"_ _8\"></span>,468)<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w62d h1ad\" id=\"_a01860a3-10e1-463f-9df7-19c9e8cc39d6\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26c2 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26c3 ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26c3 ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26c4 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26c4 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _1\"></span>/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26c6 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26c0 w615 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26c0 w3d8 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26c7 ff3 fs6 fc2 sc0 ls1d ws24\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2466 w624 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Borrowings \u2013 loans<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x935 y2466 w62e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x936 y2466 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x937 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x938 y2466 w62f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w626 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Lease liabilities<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x939 y2467 w630 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,735)<span class=\"_ _264\"> </span></div></td><td class=\"c n x721 y2467 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93a y2467 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93b y2467 w631 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,735)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 wb7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x93c y2441 w632 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x93d y2441 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93e y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93f y2441 w633 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w541 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>alue Recovery Instrument (\u201cVRI\u201d)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x940 y2442 w634 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>83)<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c n x941 y2442 w635 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1,<span class=\"_ _9\"></span>383)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x942 y2443 w636 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9,9<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6b0 y2443 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x943 y2443 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x944 y2443 w637 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>8<span class=\"_ _0\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">T<span class=\"_ _4\"></span>rade payables \u2013 P&amp;L<span class=\"_ _8\"></span> impact would be appro<span class=\"_ _1\"></span>ximately \u20ac144<span class=\"_ _8\"></span>,000</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls3e ws46 gs340\">25.  Shar<span class=\"_ _9\"></span>e capital<span class=\"_ _264\"> </span></div><div class=\"gs25a\"><table class=\"s w301 h1a3\" id=\"_e35c34d8-a74b-4672-891d-2654b8b05094\"><tr><td></td><td></td><td class=\"t m0 x1a0 h2e y2682 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y2682 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x2a8 h2e y2683 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2683 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h9 y2684 ff3 fs6 fc2 sc0 ls1d ws24\">Allotted \u2013 E<span class=\"_ _1\"></span>quity share<span class=\"_ _1\"></span> capital<span class=\"_ _264\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b4 w54e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">239<span class=\"_ _8\"></span>,518,372<span class=\"_ _264\"> </span></div></td><td class=\"c n x834 y24b4 w54f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Ordinary shar<span class=\"_ _1\"></span>es of \u20ac0<span class=\"_ _8\"></span>.05 each (2023: 219<span class=\"_ _8\"></span>,381,693 Ordinary shares o<span class=\"_ _1\"></span>f \u20ac0<span class=\"_ _1\"></span>.05 each<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x835 y24b4 w167 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">1<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>76<span class=\"_ _264\"> </span></div></td><td class=\"c n x836 y24b4 w550 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">1<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x821 y2443 w551 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">11<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>76<span class=\"_ _264\"> </span></div></td><td class=\"c n x837 y2443 w552 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">1<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs341\">All ordinary<span class=\"_ _1\"></span> shares are called up<span class=\"_ _1\"></span>, allotted and fully<span class=\"_ _8\"></span> paid.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs342\">In the ye<span class=\"_ _9\"></span>ar en<span class=\"_ _9\"></span>ded 3<span class=\"_ _9\"></span>1 Mar<span class=\"_ _9\"></span>ch 2023<span class=\"_ _9\"></span>:<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs343\">In May 2022, 13,<span class=\"_ _8\"></span>793,<span class=\"_ _1\"></span>103 Placing and Subscription Shares <span class=\"_ _8\"></span>were issued as part of <span class=\"_ _8\"></span>the capital raise to strengthen <span class=\"_ _1\"></span>the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs344\">Company\u2019<span class=\"_ _8\"></span>s balance sheet, increase liquidity headroom and <span class=\"_ _1\"></span>fund additional costs to comple<span class=\"_ _1\"></span>te the <span class=\"_ _8\"></span>Arnhem Plant Reactor </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs345\">4 capacity expansion. <span class=\"_ _8\"></span>The Shares wer<span class=\"_ _8\"></span>e issued at a price of \u20ac1.45 (\u00a31.23) per<span class=\"_ _8\"></span> ordinary share, r<span class=\"_ _1\"></span>aising gross proceeds o<span class=\"_ _1\"></span>f </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs346\">\u20ac20 million (befor<span class=\"_ _1\"></span>e expenses<span class=\"_ _8\"></span>).<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs347\">Between <span class=\"_ _8\"></span>August and December 2022, 435,77<span class=\"_ _8\"></span>4 Shares w<span class=\"_ _1\"></span>ere issued <span class=\"_ _1\"></span>following <span class=\"_ _8\"></span>the exercise of<span class=\"_ _1\"></span> nil cost options, granted </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs348\">under <span class=\"_ _1\"></span>the Company\u2019<span class=\"_ _8\"></span>s 2013 Long T<span class=\"_ _4\"></span>erm Incentive Plan (\u2018L<span class=\"_ _18\"></span>TIP\u2019).<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs349\">In July<span class=\"_ _8\"></span> 2022, 137<span class=\"_ _8\"></span>,665 shares w<span class=\"_ _1\"></span>ere issued to an Emplo<span class=\"_ _1\"></span>yee Benefit <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>rust (EBT) at nominal v<span class=\"_ _8\"></span>alue, as part of the annual </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs34a\">bonus, in connection with <span class=\"_ _1\"></span>the employee r<span class=\"_ _1\"></span>emuneration and incentivisa<span class=\"_ _1\"></span>tion arrangements f<span class=\"_ _8\"></span>or the period fr<span class=\"_ _1\"></span>om 1 <span class=\"_ _1\"></span>April </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs34b\">2021 to 31 March 2022. <span class=\"_ _8\"></span>These shares will <span class=\"_ _8\"></span>vest in July<span class=\"_ _8\"></span> 2023, subject to the employees con<span class=\"_ _1\"></span>tinuing employment <span class=\"_ _1\"></span>within the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs34c\">Group.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs34d\">In November<span class=\"_ _8\"></span> 2022, 11,875,801 shares were issued <span class=\"_ _8\"></span>to the T<span class=\"_ _18\"></span>ricoya Consortium Partners (INEOS, MEDITE, BGF<span class=\"_ _1\"></span> &amp; <span class=\"_ _1\"></span>V<span class=\"_ _8\"></span>olantis<span class=\"_ _8\"></span>) </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs34e\">at a price of<span class=\"_ _1\"></span> \u20ac0.80 (\u00a30<span class=\"_ _8\"></span>.71) per shar<span class=\"_ _1\"></span>e. <span class=\"_ _1\"></span>This f<span class=\"_ _1\"></span>ormed part of<span class=\"_ _1\"></span> a Sales Purchase <span class=\"_ _8\"></span>Agreement with the <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya Consortium </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs34f\">Partners <span class=\"_ _1\"></span>whereby<span class=\"_ _8\"></span> Accsys acquir<span class=\"_ _1\"></span>ed the r<span class=\"_ _1\"></span>emaining 38.2% holding in <span class=\"_ _1\"></span>TUK that <span class=\"_ _8\"></span>TTL did not already<span class=\"_ _8\"></span> own and the 23.5% </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs350\">holding in TTL<span class=\"_ _8\"></span> that it did not already<span class=\"_ _8\"></span> own. See note 28.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs351\">In January<span class=\"_ _8\"></span> 2023, following <span class=\"_ _1\"></span>the subscription by<span class=\"_ _8\"></span> employees in the prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ear <span class=\"_ _8\"></span>for shares under<span class=\"_ _1\"></span> the Emplo<span class=\"_ _1\"></span>yee Share </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs352\">Participation Plan (<span class=\"_ _8\"></span>the \u2018Plan\u2019), 17<span class=\"_ _8\"></span>4,<span class=\"_ _8\"></span>144 shares wer<span class=\"_ _1\"></span>e issued as \u201cMatching Shares<span class=\"_ _8\"></span>\u201d at nominal value under<span class=\"_ _1\"></span> the Plan.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs353\">In addition, v<span class=\"_ _1\"></span>arious employees newly<span class=\"_ _8\"></span> subscribed under the Plan <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> 203,<span class=\"_ _8\"></span>906 Shares at an acquisition price of<span class=\"_ _1\"></span> \u20ac0.81 per<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs354\">share, <span class=\"_ _1\"></span>with these shares issued <span class=\"_ _8\"></span>to a trust, to be released <span class=\"_ _8\"></span>to the employees after<span class=\"_ _8\"></span> one year<span class=\"_ _4\"></span>, together <span class=\"_ _1\"></span>with an additional </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs355\">share on a matched basis (<span class=\"_ _8\"></span>subject to continuing emplo<span class=\"_ _8\"></span>yment within the Group<span class=\"_ _4\"></span>).<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs356\">In the ye<span class=\"_ _9\"></span>ar en<span class=\"_ _9\"></span>ded 3<span class=\"_ _9\"></span>1 Mar<span class=\"_ _9\"></span>ch 2024:<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs357\">Between <span class=\"_ _8\"></span>July and February<span class=\"_ _8\"></span>, 790,339 Shar<span class=\"_ _1\"></span>es wer<span class=\"_ _8\"></span>e issued following the e<span class=\"_ _1\"></span>xercise o<span class=\"_ _1\"></span>f nil cost op<span class=\"_ _1\"></span>tions, granted under<span class=\"_ _8\"></span> the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs358\">Company\u2019<span class=\"_ _8\"></span>s 2013 Long T<span class=\"_ _4\"></span>erm Incentive Plan (\u2018L<span class=\"_ _18\"></span>TIP\u2019).<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs359\">In November<span class=\"_ _8\"></span> 2023, 19<span class=\"_ _8\"></span>,144<span class=\"_ _8\"></span>,281 ordinary shares <span class=\"_ _8\"></span>were issued as part of <span class=\"_ _8\"></span>the capital raise along with a debt extension </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs35a\">package (<span class=\"_ _8\"></span>see note 29) to allow<span class=\"_ _8\"></span> Accsys <span class=\"_ _8\"></span>to commence commercial operations of<span class=\"_ _1\"></span> its North <span class=\"_ _1\"></span>American <span class=\"_ _1\"></span>Accoya plant in </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs35b\">Kingsport, USA, strengthen its balance sheet and incr<span class=\"_ _8\"></span>ease working capital in the <span class=\"_ _1\"></span>face of<span class=\"_ _8\"></span> a challenging macro trading </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs35c\">environment. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs35d\">In January<span class=\"_ _8\"></span> 2024, f<span class=\"_ _1\"></span>ollowing the subscrip<span class=\"_ _1\"></span>tion by<span class=\"_ _1\"></span> employees in <span class=\"_ _8\"></span>the prior year<span class=\"_ _8\"></span> for shar<span class=\"_ _8\"></span>es under the Employ<span class=\"_ _1\"></span>ee Share </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs35e\">Participation Plan (<span class=\"_ _8\"></span>the \u2018Plan\u2019), 202,<span class=\"_ _1\"></span>059 shares <span class=\"_ _1\"></span>were issued as \u201cMatching Shar<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>\u201d at nominal v<span class=\"_ _1\"></span>alue under <span class=\"_ _8\"></span>the Plan.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "25.  Shar<span class=\"_ _9\"></span>e capital<span class=\"_ _264\"> </span><table class=\"s w301 h1a3\" id=\"_e35c34d8-a74b-4672-891d-2654b8b05094\"><tr><td></td><td></td><td class=\"t m0 x1a0 h2e y2682 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y2682 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x2a8 h2e y2683 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2683 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h9 y2684 ff3 fs6 fc2 sc0 ls1d ws24\">Allotted \u2013 E<span class=\"_ _1\"></span>quity share<span class=\"_ _1\"></span> capital<span class=\"_ _264\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b4 w54e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">239<span class=\"_ _8\"></span>,518,372<span class=\"_ _264\"> </span></div></td><td class=\"c n x834 y24b4 w54f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Ordinary shar<span class=\"_ _1\"></span>es of \u20ac0<span class=\"_ _8\"></span>.05 each (2023: 219<span class=\"_ _8\"></span>,381,693 Ordinary shares o<span class=\"_ _1\"></span>f \u20ac0<span class=\"_ _1\"></span>.05 each<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x835 y24b4 w167 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">1<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>76<span class=\"_ _264\"> </span></div></td><td class=\"c n x836 y24b4 w550 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">1<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x821 y2443 w551 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">11<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>76<span class=\"_ _264\"> </span></div></td><td class=\"c n x837 y2443 w552 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">1<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr></table>All ordinary<span class=\"_ _1\"></span> shares are called up<span class=\"_ _1\"></span>, allotted and fully<span class=\"_ _8\"></span> paid.<span class=\"_ _264\"> </span>In the ye<span class=\"_ _9\"></span>ar en<span class=\"_ _9\"></span>ded 3<span class=\"_ _9\"></span>1 Mar<span class=\"_ _9\"></span>ch 2023<span class=\"_ _9\"></span>:<span class=\"_ _264\"> </span>In May 2022, 13,<span class=\"_ _8\"></span>793,<span class=\"_ _1\"></span>103 Placing and Subscription Shares <span class=\"_ _8\"></span>were issued as part of <span class=\"_ _8\"></span>the capital raise to strengthen <span class=\"_ _1\"></span>the Company\u2019<span class=\"_ _8\"></span>s balance sheet, increase liquidity headroom and <span class=\"_ _1\"></span>fund additional costs to comple<span class=\"_ _1\"></span>te the <span class=\"_ _8\"></span>Arnhem Plant Reactor 4 capacity expansion. <span class=\"_ _8\"></span>The Shares wer<span class=\"_ _8\"></span>e issued at a price of \u20ac1.45 (\u00a31.23) per<span class=\"_ _8\"></span> ordinary share, r<span class=\"_ _1\"></span>aising gross proceeds o<span class=\"_ _1\"></span>f \u20ac20 million (befor<span class=\"_ _1\"></span>e expenses<span class=\"_ _8\"></span>).<span class=\"_ _264\"> </span>Between <span class=\"_ _8\"></span>August and December 2022, 435,77<span class=\"_ _8\"></span>4 Shares w<span class=\"_ _1\"></span>ere issued <span class=\"_ _1\"></span>following <span class=\"_ _8\"></span>the exercise of<span class=\"_ _1\"></span> nil cost options, granted under <span class=\"_ _1\"></span>the Company\u2019<span class=\"_ _8\"></span>s 2013 Long T<span class=\"_ _4\"></span>erm Incentive Plan (\u2018L<span class=\"_ _18\"></span>TIP\u2019).<span class=\"_ _264\"> </span>In July<span class=\"_ _8\"></span> 2022, 137<span class=\"_ _8\"></span>,665 shares w<span class=\"_ _1\"></span>ere issued to an Emplo<span class=\"_ _1\"></span>yee Benefit <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>rust (EBT) at nominal v<span class=\"_ _8\"></span>alue, as part of the annual bonus, in connection with <span class=\"_ _1\"></span>the employee r<span class=\"_ _1\"></span>emuneration and incentivisa<span class=\"_ _1\"></span>tion arrangements f<span class=\"_ _8\"></span>or the period fr<span class=\"_ _1\"></span>om 1 <span class=\"_ _1\"></span>April 2021 to 31 March 2022. <span class=\"_ _8\"></span>These shares will <span class=\"_ _8\"></span>vest in July<span class=\"_ _8\"></span> 2023, subject to the employees con<span class=\"_ _1\"></span>tinuing employment <span class=\"_ _1\"></span>within the Group.<span class=\"_ _264\"> </span>In November<span class=\"_ _8\"></span> 2022, 11,875,801 shares were issued <span class=\"_ _8\"></span>to the T<span class=\"_ _18\"></span>ricoya Consortium Partners (INEOS, MEDITE, BGF<span class=\"_ _1\"></span> &amp; <span class=\"_ _1\"></span>V<span class=\"_ _8\"></span>olantis<span class=\"_ _8\"></span>) at a price of<span class=\"_ _1\"></span> \u20ac0.80 (\u00a30<span class=\"_ _8\"></span>.71) per shar<span class=\"_ _1\"></span>e. <span class=\"_ _1\"></span>This f<span class=\"_ _1\"></span>ormed part of<span class=\"_ _1\"></span> a Sales Purchase <span class=\"_ _8\"></span>Agreement with the <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya Consortium Partners <span class=\"_ _1\"></span>whereby<span class=\"_ _8\"></span> Accsys acquir<span class=\"_ _1\"></span>ed the r<span class=\"_ _1\"></span>emaining 38.2% holding in <span class=\"_ _1\"></span>TUK that <span class=\"_ _8\"></span>TTL did not already<span class=\"_ _8\"></span> own and the 23.5% holding in TTL<span class=\"_ _8\"></span> that it did not already<span class=\"_ _8\"></span> own. See note 28.<span class=\"_ _264\"> </span>In January<span class=\"_ _8\"></span> 2023, following <span class=\"_ _1\"></span>the subscription by<span class=\"_ _8\"></span> employees in the prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ear <span class=\"_ _8\"></span>for shares under<span class=\"_ _1\"></span> the Emplo<span class=\"_ _1\"></span>yee Share Participation Plan (<span class=\"_ _8\"></span>the \u2018Plan\u2019), 17<span class=\"_ _8\"></span>4,<span class=\"_ _8\"></span>144 shares wer<span class=\"_ _1\"></span>e issued as \u201cMatching Shares<span class=\"_ _8\"></span>\u201d at nominal value under<span class=\"_ _1\"></span> the Plan.<span class=\"_ _264\"> </span>In addition, v<span class=\"_ _1\"></span>arious employees newly<span class=\"_ _8\"></span> subscribed under the Plan <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> 203,<span class=\"_ _8\"></span>906 Shares at an acquisition price of<span class=\"_ _1\"></span> \u20ac0.81 per<span class=\"_ _8\"></span> share, <span class=\"_ _1\"></span>with these shares issued <span class=\"_ _8\"></span>to a trust, to be released <span class=\"_ _8\"></span>to the employees after<span class=\"_ _8\"></span> one year<span class=\"_ _4\"></span>, together <span class=\"_ _1\"></span>with an additional share on a matched basis (<span class=\"_ _8\"></span>subject to continuing emplo<span class=\"_ _8\"></span>yment within the Group<span class=\"_ _4\"></span>).<span class=\"_ _264\"> </span>In the ye<span class=\"_ _9\"></span>ar en<span class=\"_ _9\"></span>ded 3<span class=\"_ _9\"></span>1 Mar<span class=\"_ _9\"></span>ch 2024:<span class=\"_ _264\"> </span>Between <span class=\"_ _8\"></span>July and February<span class=\"_ _8\"></span>, 790,339 Shar<span class=\"_ _1\"></span>es wer<span class=\"_ _8\"></span>e issued following the e<span class=\"_ _1\"></span>xercise o<span class=\"_ _1\"></span>f nil cost op<span class=\"_ _1\"></span>tions, granted under<span class=\"_ _8\"></span> the Company\u2019<span class=\"_ _8\"></span>s 2013 Long T<span class=\"_ _4\"></span>erm Incentive Plan (\u2018L<span class=\"_ _18\"></span>TIP\u2019).<span class=\"_ _264\"> </span>In November<span class=\"_ _8\"></span> 2023, 19<span class=\"_ _8\"></span>,144<span class=\"_ _8\"></span>,281 ordinary shares <span class=\"_ _8\"></span>were issued as part of <span class=\"_ _8\"></span>the capital raise along with a debt extension package (<span class=\"_ _8\"></span>see note 29) to allow<span class=\"_ _8\"></span> Accsys <span class=\"_ _8\"></span>to commence commercial operations of<span class=\"_ _1\"></span> its North <span class=\"_ _1\"></span>American <span class=\"_ _1\"></span>Accoya plant in Kingsport, USA, strengthen its balance sheet and incr<span class=\"_ _8\"></span>ease working capital in the <span class=\"_ _1\"></span>face of<span class=\"_ _8\"></span> a challenging macro trading environment. In January<span class=\"_ _8\"></span> 2024, f<span class=\"_ _1\"></span>ollowing the subscrip<span class=\"_ _1\"></span>tion by<span class=\"_ _1\"></span> employees in <span class=\"_ _8\"></span>the prior year<span class=\"_ _8\"></span> for shar<span class=\"_ _8\"></span>es under the Employ<span class=\"_ _1\"></span>ee Share Participation Plan (<span class=\"_ _8\"></span>the \u2018Plan\u2019), 202,<span class=\"_ _1\"></span>059 shares <span class=\"_ _1\"></span>were issued as \u201cMatching Shar<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>\u201d at nominal v<span class=\"_ _1\"></span>alue under <span class=\"_ _8\"></span>the Plan.<span class=\"_ _264\"> </span>26.  Other<span class=\"_ _1\"></span> reserves<span class=\"_ _264\"> </span><table class=\"s w553 h1a4\" id=\"_d78d6cb3-2fc9-4e5e-a294-e5406e2300ea\"><tr><td></td><td class=\"t m0 x838 h2e y2685 ff3 fs19 fc2 sc0 ls2 ws2\">Capital </td><td></td><td class=\"t m0 x839 h2e y2686 ff3 fs19 fc2 sc0 ls2 ws2\">Hedging </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x83a h2e y2687 ff3 fs19 fc2 sc0 ls2 ws2\">redemption </td><td class=\"t m0 x83b h2e y2688 ff3 fs19 fc2 sc0 ls2 ws2\">Merger </td><td class=\"t m0 x83c h2e y2689 ff3 fs19 fc2 sc0 ls2 ws2\">Effectiveness </td><td></td><td class=\"t m0 x83d h2e y268a ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal Other </td></tr><tr><td></td><td class=\"t m0 x83e h2e y268b ff3 fs19 fc2 sc0 ls2 ws2\">reserve </td><td class=\"t m0 x83b h2e y268c ff3 fs19 fc2 sc0 ls2 ws2\">reserve </td><td class=\"t m0 x83f h2e y268d ff3 fs19 fc2 sc0 ls2 ws2\">reserve </td><td class=\"t m0 x840 h2e y268d ff3 fs19 fc2 sc0 ls2 ws2\">Other reserve </td><td class=\"t m0 x841 h2e y268e ff3 fs19 fc2 sc0 ls2 ws2\">reserves </td></tr><tr><td></td><td class=\"t m0 x842 h2e y268f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac000<span class=\"_ _264\"> </span></td><td class=\"t m0 x843 h2e y2690 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac000<span class=\"_ _264\"> </span></td><td class=\"t m0 x844 h2e y2691 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac000<span class=\"_ _264\"> </span></td><td class=\"t m0 x845 h2e y2691 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac000<span class=\"_ _264\"> </span></td><td class=\"t m0 x846 h2e y2692 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2466 w554 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Balance at 1 April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x847 y2466 w555 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">148<span class=\"_ _264\"> </span></div></td><td class=\"c n x848 y2466 w556 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">10<span class=\"_ _9\"></span>6,707<span class=\"_ _264\"> </span></div></td><td class=\"c n x849 y2466 w557 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _9\"></span>95<span class=\"_ _264\"> </span></div></td><td class=\"c n x84a y2466 w558 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">7<span class=\"_ _1\"></span>,5<span class=\"_ _9\"></span>51<span class=\"_ _264\"> </span></div></td><td class=\"c n x84b y2466 w559 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">114<span class=\"_ _9\"></span>,701<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w55a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal comprehensive income for<span class=\"_ _8\"></span> the period<span class=\"_ _264\"> </span></div></td><td class=\"c n x84c y24b2 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x84d y24b2 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x21b y24b2 w55b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">42<span class=\"_ _264\"> </span></div></td><td class=\"c n x84e y24b2 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x84f y24b2 w73 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">42<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w119 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Balance at 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x850 y24b3 w55c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">148<span class=\"_ _264\"> </span></div></td><td class=\"c n x851 y24b3 w55d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">10<span class=\"_ _9\"></span>6,<span class=\"_ _9\"></span>707<span class=\"_ _264\"> </span></div></td><td class=\"c n x852 y24b3 w55e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls128 ws158\">337<span class=\"_ _264\"> </span></div></td><td class=\"c n x853 y24b3 w55f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _0\"></span>5<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x854 y24b3 w560 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">1<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>74<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w55a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal comprehensive income for<span class=\"_ _8\"></span> the period<span class=\"_ _264\"> </span></div></td><td class=\"c n x84c y24b4 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x84d y24b4 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x855 y24b4 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x856 y24b4 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x857 y24b4 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w561 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Balance at 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x858 y2443 w562 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">14<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x859 y2443 w563 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">106<span class=\"_ _9\"></span>,707<span class=\"_ _264\"> </span></div></td><td class=\"c n x85a y2443 w564 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _9\"></span>37<span class=\"_ _264\"> </span></div></td><td class=\"c n x85b y2443 w558 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">7<span class=\"_ _1\"></span>,5<span class=\"_ _9\"></span>51<span class=\"_ _264\"> </span></div></td><td class=\"c n x854 y2443 we3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">1<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>74<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td></tr></table>The closing balance of<span class=\"_ _1\"></span> the capital redemp<span class=\"_ _1\"></span>tion reserve r<span class=\"_ _1\"></span>epresents <span class=\"_ _8\"></span>the amounts transferred <span class=\"_ _8\"></span>from share capital on redemption of<span class=\"_ _8\"></span> deferred shares in a pr<span class=\"_ _1\"></span>evious <span class=\"_ _1\"></span>year<span class=\"_ _4\"></span>. The merger<span class=\"_ _1\"></span> reserve ar<span class=\"_ _1\"></span>ose prior <span class=\"_ _1\"></span>to tr<span class=\"_ _1\"></span>ansition to IFRS <span class=\"_ _8\"></span>when merger accounting w<span class=\"_ _1\"></span>as adopted.<span class=\"_ _264\"> </span>The hedging effectiveness r<span class=\"_ _8\"></span>eserve reflects the <span class=\"_ _1\"></span>total accounted f<span class=\"_ _8\"></span>or under IFRS 9 in rela<span class=\"_ _1\"></span>tion to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ricoya segment (<span class=\"_ _4\"></span>see note 1).<span class=\"_ _264\"> </span>The other r<span class=\"_ _8\"></span>eserve represents the amoun<span class=\"_ _1\"></span>ts received <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> subsidiary shar<span class=\"_ _8\"></span>e capital from non-controlling interes<span class=\"_ _1\"></span>ts net with the carrying amount of<span class=\"_ _1\"></span> non-controlling inter<span class=\"_ _1\"></span>ests issued (<span class=\"_ _8\"></span>see note 27).<span class=\"_ _264\"> </span>27<span class=\"_ _4\"></span>.  T<span class=\"_ _4\"></span>r<span class=\"_ _9\"></span>ansactions with non-controlling interest<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span>The total carrying amount o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the non-controlling interests in <span class=\"_ _8\"></span>TUK (T<span class=\"_ _4\"></span>ricoya UK Limited) and TTL<span class=\"_ _8\"></span> (T<span class=\"_ _4\"></span>ricoya T<span class=\"_ _18\"></span>echnologies Limited) at 31 March 2022 <span class=\"_ _1\"></span>was \u20ac35.5m (2021: \u20ac37<span class=\"_ _4\"></span>.2m<span class=\"_ _8\"></span>). In November<span class=\"_ _8\"></span> 2022, Accsys r<span class=\"_ _1\"></span>eached agreement <span class=\"_ _1\"></span>to acquire full o<span class=\"_ _1\"></span>wnership of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>TUK and <span class=\"_ _1\"></span>TTL, from its Consortium P<span class=\"_ _8\"></span>artners (INEOS, MEDITE, BGF<span class=\"_ _1\"></span> &amp; <span class=\"_ _1\"></span>V<span class=\"_ _8\"></span>olantis<span class=\"_ _8\"></span>). Under the agreement <span class=\"_ _8\"></span>Accsys acquired <span class=\"_ _1\"></span>the remaining 38.2% holding in <span class=\"_ _8\"></span>TUK that TTL<span class=\"_ _8\"></span> did not already<span class=\"_ _8\"></span> own and the 23.5% holding in TTL<span class=\"_ _8\"></span> that it did not already<span class=\"_ _8\"></span> own. Consideration of<span class=\"_ _8\"></span> 11.9 million ne<span class=\"_ _1\"></span>w ordinary<span class=\"_ _8\"></span> Accsy<span class=\"_ _1\"></span>s shares <span class=\"_ _1\"></span>was pro<span class=\"_ _1\"></span>vided to <span class=\"_ _1\"></span>the other<span class=\"_ _1\"></span> T<span class=\"_ _18\"></span>ricoya Consortium Partners <span class=\"_ _8\"></span>valued at \u20ac9<span class=\"_ _4\"></span>.5m (\u20ac0.81 per share<span class=\"_ _4\"></span>).<span class=\"_ _264\"> </span>TUK and TTL<span class=\"_ _8\"></span> were consolida<span class=\"_ _1\"></span>ted in the Group r<span class=\"_ _8\"></span>esults in the prior <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> and continue to be consolidated <span class=\"_ _8\"></span>following this purchase.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls149 ws160 gs360\">26.  Other<span class=\"_ _1\"></span> reserves<span class=\"_ _264\"> </span></div><div class=\"gs270\"><table class=\"s w553 h1a4\" id=\"_d78d6cb3-2fc9-4e5e-a294-e5406e2300ea\"><tr><td></td><td class=\"t m0 x838 h2e y2685 ff3 fs19 fc2 sc0 ls2 ws2\">Capital </td><td></td><td class=\"t m0 x839 h2e y2686 ff3 fs19 fc2 sc0 ls2 ws2\">Hedging </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x83a h2e y2687 ff3 fs19 fc2 sc0 ls2 ws2\">redemption </td><td class=\"t m0 x83b h2e y2688 ff3 fs19 fc2 sc0 ls2 ws2\">Merger </td><td class=\"t m0 x83c h2e y2689 ff3 fs19 fc2 sc0 ls2 ws2\">Effectiveness </td><td></td><td class=\"t m0 x83d h2e y268a ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal Other </td></tr><tr><td></td><td class=\"t m0 x83e h2e y268b ff3 fs19 fc2 sc0 ls2 ws2\">reserve </td><td class=\"t m0 x83b h2e y268c ff3 fs19 fc2 sc0 ls2 ws2\">reserve </td><td class=\"t m0 x83f h2e y268d ff3 fs19 fc2 sc0 ls2 ws2\">reserve </td><td class=\"t m0 x840 h2e y268d ff3 fs19 fc2 sc0 ls2 ws2\">Other reserve </td><td class=\"t m0 x841 h2e y268e ff3 fs19 fc2 sc0 ls2 ws2\">reserves </td></tr><tr><td></td><td class=\"t m0 x842 h2e y268f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac000<span class=\"_ _264\"> </span></td><td class=\"t m0 x843 h2e y2690 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac000<span class=\"_ _264\"> </span></td><td class=\"t m0 x844 h2e y2691 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac000<span class=\"_ _264\"> </span></td><td class=\"t m0 x845 h2e y2691 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac000<span class=\"_ _264\"> </span></td><td class=\"t m0 x846 h2e y2692 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2466 w554 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Balance at 1 April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x847 y2466 w555 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">148<span class=\"_ _264\"> </span></div></td><td class=\"c n x848 y2466 w556 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">10<span class=\"_ _9\"></span>6,707<span class=\"_ _264\"> </span></div></td><td class=\"c n x849 y2466 w557 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">2<span class=\"_ _9\"></span>95<span class=\"_ _264\"> </span></div></td><td class=\"c n x84a y2466 w558 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">7<span class=\"_ _1\"></span>,5<span class=\"_ _9\"></span>51<span class=\"_ _264\"> </span></div></td><td class=\"c n x84b y2466 w559 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">114<span class=\"_ _9\"></span>,701<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w55a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal comprehensive income for<span class=\"_ _8\"></span> the period<span class=\"_ _264\"> </span></div></td><td class=\"c n x84c y24b2 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x84d y24b2 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x21b y24b2 w55b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">42<span class=\"_ _264\"> </span></div></td><td class=\"c n x84e y24b2 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x84f y24b2 w73 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">42<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w119 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Balance at 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x850 y24b3 w55c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">148<span class=\"_ _264\"> </span></div></td><td class=\"c n x851 y24b3 w55d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">10<span class=\"_ _9\"></span>6,<span class=\"_ _9\"></span>707<span class=\"_ _264\"> </span></div></td><td class=\"c n x852 y24b3 w55e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls128 ws158\">337<span class=\"_ _264\"> </span></div></td><td class=\"c n x853 y24b3 w55f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _0\"></span>5<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x854 y24b3 w560 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">1<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>74<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w55a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal comprehensive income for<span class=\"_ _8\"></span> the period<span class=\"_ _264\"> </span></div></td><td class=\"c n x84c y24b4 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x84d y24b4 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x855 y24b4 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x856 y24b4 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x857 y24b4 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w561 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Balance at 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x858 y2443 w562 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">14<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x859 y2443 w563 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">106<span class=\"_ _9\"></span>,707<span class=\"_ _264\"> </span></div></td><td class=\"c n x85a y2443 w564 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _9\"></span>37<span class=\"_ _264\"> </span></div></td><td class=\"c n x85b y2443 w558 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">7<span class=\"_ _1\"></span>,5<span class=\"_ _9\"></span>51<span class=\"_ _264\"> </span></div></td><td class=\"c n x854 y2443 we3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">1<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>74<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs361\">The closing balance of<span class=\"_ _1\"></span> the capital redemp<span class=\"_ _1\"></span>tion reserve r<span class=\"_ _1\"></span>epresents <span class=\"_ _8\"></span>the amounts transferred <span class=\"_ _8\"></span>from share capital on </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs362\">redemption of<span class=\"_ _8\"></span> deferred shares in a pr<span class=\"_ _1\"></span>evious <span class=\"_ _1\"></span>year<span class=\"_ _4\"></span>. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs363\">The merger<span class=\"_ _1\"></span> reserve ar<span class=\"_ _1\"></span>ose prior <span class=\"_ _1\"></span>to tr<span class=\"_ _1\"></span>ansition to IFRS <span class=\"_ _8\"></span>when merger accounting w<span class=\"_ _1\"></span>as adopted.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs364\">The hedging effectiveness r<span class=\"_ _8\"></span>eserve reflects the <span class=\"_ _1\"></span>total accounted f<span class=\"_ _8\"></span>or under IFRS 9 in rela<span class=\"_ _1\"></span>tion to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ricoya segment (<span class=\"_ _4\"></span>see </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs365\">note 1).<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs108\">The other r<span class=\"_ _8\"></span>eserve represents the amoun<span class=\"_ _1\"></span>ts received <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> subsidiary shar<span class=\"_ _8\"></span>e capital from non-controlling interes<span class=\"_ _1\"></span>ts net with </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs109\">the carrying amount of<span class=\"_ _1\"></span> non-controlling inter<span class=\"_ _1\"></span>ests issued (<span class=\"_ _8\"></span>see note 27).<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls3e ws46 gs367\">27<span class=\"_ _4\"></span>.  T<span class=\"_ _4\"></span>r<span class=\"_ _9\"></span>ansactions with non-controlling interest<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs368\">The total carrying amount o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the non-controlling interests in <span class=\"_ _8\"></span>TUK (T<span class=\"_ _4\"></span>ricoya UK Limited) and TTL<span class=\"_ _8\"></span> (T<span class=\"_ _4\"></span>ricoya T<span class=\"_ _18\"></span>echnologies </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs369\">Limited) at 31 March 2022 <span class=\"_ _1\"></span>was \u20ac35.5m (2021: \u20ac37<span class=\"_ _4\"></span>.2m<span class=\"_ _8\"></span>). </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs36a\">In November<span class=\"_ _8\"></span> 2022, Accsys r<span class=\"_ _1\"></span>eached agreement <span class=\"_ _1\"></span>to acquire full o<span class=\"_ _1\"></span>wnership of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>TUK and <span class=\"_ _1\"></span>TTL, from its Consortium P<span class=\"_ _8\"></span>artners </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs36b\">(INEOS, MEDITE, BGF<span class=\"_ _1\"></span> &amp; <span class=\"_ _1\"></span>V<span class=\"_ _8\"></span>olantis<span class=\"_ _8\"></span>). Under the agreement <span class=\"_ _8\"></span>Accsys acquired <span class=\"_ _1\"></span>the remaining 38.2% holding in <span class=\"_ _8\"></span>TUK that TTL<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs36c\">did not already<span class=\"_ _8\"></span> own and the 23.5% holding in TTL<span class=\"_ _8\"></span> that it did not already<span class=\"_ _8\"></span> own. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs36d\">Consideration of<span class=\"_ _8\"></span> 11.9 million ne<span class=\"_ _1\"></span>w ordinary<span class=\"_ _8\"></span> Accsy<span class=\"_ _1\"></span>s shares <span class=\"_ _1\"></span>was pro<span class=\"_ _1\"></span>vided to <span class=\"_ _1\"></span>the other<span class=\"_ _1\"></span> T<span class=\"_ _18\"></span>ricoya Consortium Partners <span class=\"_ _8\"></span>valued </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs36e\">at \u20ac9<span class=\"_ _4\"></span>.5m (\u20ac0.81 per share<span class=\"_ _4\"></span>).<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs36f\">TUK and TTL<span class=\"_ _8\"></span> were consolida<span class=\"_ _1\"></span>ted in the Group r<span class=\"_ _8\"></span>esults in the prior <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> and continue to be consolidated <span class=\"_ _8\"></span>following this </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs370\">purchase.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls2 ws2 gs372\">28.  I<span class=\"_ _9\"></span>nvestm<span class=\"_ _9\"></span>ent in Jo<span class=\"_ _9\"></span>int V<span class=\"_ _8\"></span>e<span class=\"_ _9\"></span>ntur<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs373\">In <span class=\"_ _1\"></span>August 2020, <span class=\"_ _8\"></span>Accsys toge<span class=\"_ _1\"></span>ther <span class=\"_ _8\"></span>with Eastman Chemical Company f<span class=\"_ _1\"></span>ormed a new<span class=\"_ _1\"></span> Company<span class=\"_ _8\"></span>, Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _8\"></span> LL<span class=\"_ _1\"></span>C, 60% </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs374\">owned by<span class=\"_ _8\"></span> Accsys and 40% o<span class=\"_ _1\"></span>wned by<span class=\"_ _1\"></span> Eastman. <span class=\"_ _1\"></span>Accoya US<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> LL<span class=\"_ _8\"></span>C is constructing and will operate an <span class=\"_ _8\"></span>Accoya plant </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs375\">in Kingsport, T<span class=\"_ _18\"></span>ennessee (USA) <span class=\"_ _8\"></span>to serve the North <span class=\"_ _1\"></span>American market. <span class=\"_ _8\"></span>The plant is designed to initially<span class=\"_ _1\"></span> produce </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs376\">approximately<span class=\"_ _8\"></span> 43,000 cubic metres of<span class=\"_ _8\"></span> Accoy<span class=\"_ _1\"></span>a per annum and <span class=\"_ _8\"></span>to allow f<span class=\"_ _1\"></span>or cost-eff<span class=\"_ _8\"></span>ective expansion. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs377\">Under IFRS 11 \u2013 <span class=\"_ _8\"></span>Joint arrangements, the <span class=\"_ _1\"></span>two parties are assessed <span class=\"_ _8\"></span>to jointly control <span class=\"_ _1\"></span>the entity<span class=\"_ _8\"></span>, due to the oper<span class=\"_ _8\"></span>ating </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs378\">agreement requiring bo<span class=\"_ _1\"></span>th joint v<span class=\"_ _8\"></span>enture partners to approv<span class=\"_ _1\"></span>e ke<span class=\"_ _1\"></span>y business decisions. <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> is accounted for as a </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs379\">joint v<span class=\"_ _1\"></span>enture and equity<span class=\"_ _8\"></span> accounted for <span class=\"_ _8\"></span>within the financial statements. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs37a\">At 31 March 2024<span class=\"_ _8\"></span>, Accsys and Eastman ha<span class=\"_ _1\"></span>ve contributed combined equity<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> $70m to <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> LLC<span class=\"_ _1\"></span>. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs37b\">An eight-year<span class=\"_ _1\"></span> term loan of<span class=\"_ _8\"></span> $70 million has been provided by<span class=\"_ _8\"></span> First Horizon Bank (\u2018FHB\u2019) of <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ennessee, USA. FHB are </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs37c\">also providing a <span class=\"_ _1\"></span>further $10 million r<span class=\"_ _1\"></span>evolving line o<span class=\"_ _1\"></span>f cr<span class=\"_ _1\"></span>edit to be utilised <span class=\"_ _1\"></span>to fund <span class=\"_ _8\"></span>working capital. The FHB term loan </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs37d\">is secured on the asse<span class=\"_ _1\"></span>ts of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya US<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> and will be supported b<span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _4\"></span>\u2019s shareholders, including $50 million </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs37e\">through a limited guarantee pr<span class=\"_ _1\"></span>ovided on a pro-r<span class=\"_ _1\"></span>ata basis, <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>Accsys<span class=\"_ _8\"></span>\u2019 60% share representing $30 million (<span class=\"_ _8\"></span>see note </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs37f\">31). The in<span class=\"_ _1\"></span>terest ra<span class=\"_ _1\"></span>te v<span class=\"_ _1\"></span>aries between 1.3% <span class=\"_ _1\"></span>to 2.<span class=\"_ _8\"></span>1% over USD LIBOR. Principal r<span class=\"_ _1\"></span>epayments commence one <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>ollowing </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs380\">the completion and start-up of<span class=\"_ _8\"></span> the facility<span class=\"_ _8\"></span>, and are calculated on a <span class=\"_ _1\"></span>ten-year<span class=\"_ _1\"></span> amortisation period.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs382\">The carrying amount of<span class=\"_ _1\"></span> the equity-accounted in<span class=\"_ _1\"></span>vestment is as <span class=\"_ _1\"></span>follow<span class=\"_ _1\"></span>s:<span class=\"_ _264\"> </span></div><div class=\"gs289\"><table class=\"s w565 h181\" id=\"_eb4c4f16-ba9c-45e8-acbf-c199116b9fad\"><tr><td></td><td class=\"t m0 x1a0 h2e y2693 ff3 fs19 fc2 sc0 ls2 ws2\">2024</td><td class=\"t m0 x2b7 h2e y2693 ff3 fs19 fc2 sc0 ls2 ws2\"> 2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2694 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2694 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2466 w566 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Opening balance<span class=\"_ _264\"> </span></div></td><td class=\"c n x85c y2466 w567 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">30,<span class=\"_ _9\"></span>859<span class=\"_ _264\"> </span></div></td><td class=\"c n x85d y2466 w568 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7b ws8f\">3,216<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w569 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Investment in <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _264\"> </span></div></td><td class=\"c n x85e y2467 w56a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">4<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>26<span class=\"_ _264\"> </span></div></td><td class=\"c n x85f y2467 w56b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">28<span class=\"_ _9\"></span>,9<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w56c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Less: <span class=\"_ _1\"></span>Accsys proportion (<span class=\"_ _8\"></span>60%) of Licence <span class=\"_ _8\"></span>fee received<span class=\"_ _264\"> </span></div></td><td class=\"c n x860 y2441 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x861 y2441 w56d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _9\"></span>30<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 wfc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Loss for the y<span class=\"_ _1\"></span>ear<span class=\"_ _264\"> </span></div></td><td class=\"c n x862 y2442 w56e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x863 y2442 w307 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">(1,036<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w56f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Closing balance<span class=\"_ _264\"> </span></div></td><td class=\"c n x864 y2443 w98 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">31<span class=\"_ _9\"></span>,6<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x865 y2443 w570 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">30,<span class=\"_ _9\"></span>859<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs383\">The Group has equity<span class=\"_ _1\"></span> accounted f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>the joint venture in <span class=\"_ _8\"></span>these consolidated accounts.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs384\">Recon<span class=\"_ _9\"></span>cili<span class=\"_ _9\"></span>ation of i<span class=\"_ _9\"></span>nvestm<span class=\"_ _9\"></span>ent in A<span class=\"_ _9\"></span>ccoya USA<span class=\"_ _9\"></span>:<span class=\"_ _264\"> </span></div><div class=\"gs385\"><table class=\"s w571 h181\" id=\"_c51f80b1-e905-465d-9a1d-2029b344fd0a\"><tr><td></td><td class=\"t m0 x1a0 h2e y2695 ff3 fs19 fc2 sc0 ls2 ws2\">2024</td><td class=\"t m0 x2b7 h2e y2695 ff3 fs19 fc2 sc0 ls2 ws2\"> 2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2696 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2696 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2466 w572 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Net assets of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _8\"></span> (USD)<span class=\"_ _264\"> </span></div></td><td class=\"c n x866 y2466 w573 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">60,002<span class=\"_ _264\"> </span></div></td><td class=\"c n x867 y2466 w574 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">5<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>,42<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w575 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">60% of ne<span class=\"_ _1\"></span>t assets of<span class=\"_ _1\"></span> Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _8\"></span> (EUR)<span class=\"_ _264\"> </span></div></td><td class=\"c n x868 y2467 w4b6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">33<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>359<span class=\"_ _264\"> </span></div></td><td class=\"c n x869 y2467 w576 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">32,229<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w577 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Less: <span class=\"_ _1\"></span>Accsys proportion (<span class=\"_ _8\"></span>60%) of Licence <span class=\"_ _8\"></span>fee received to date<span class=\"_ _264\"> </span></div></td><td class=\"c n x86a y2441 w578 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>50<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td><td class=\"c n x86b y2441 w578 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _9\"></span>1,<span class=\"_ _9\"></span>50<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w579 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change movements<span class=\"_ _264\"> </span></div></td><td class=\"c n x86c y2442 w57a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">(<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>74<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x86d y2442 w57b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">130<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w56f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Closing balance<span class=\"_ _264\"> </span></div></td><td class=\"c n x864 y2443 w98 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">31<span class=\"_ _9\"></span>,6<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x865 y2443 w570 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">30,<span class=\"_ _9\"></span>859<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs386\">The income statement, balance sheet and cashflo<span class=\"_ _1\"></span>ws f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> LLC<span class=\"_ _8\"></span>, are set out below:<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs387\">Accoya US<span class=\"_ _9\"></span>A inco<span class=\"_ _9\"></span>me st<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>eme<span class=\"_ _9\"></span>nt:<span class=\"_ _264\"> </span></div><div class=\"gs388\"><table class=\"s w57c h1a5\" id=\"_1d140094-92ca-44f0-8c1b-290df52f4dc3\"><tr><td></td><td class=\"t m0 x1a0 h2e y2697 ff3 fs19 fc2 sc0 ls2 ws2\">2024</td><td class=\"t m0 x2b7 h2e y2697 ff3 fs19 fc2 sc0 ls2 ws2\"> 2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2698 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2698 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2462 w57d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Operating costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x86e y2462 w57e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">(<span class=\"_ _8\"></span>6,653)<span class=\"_ _264\"> </span></div></td><td class=\"c n x86f y2462 w57f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(1,<span class=\"_ _9\"></span>519<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w2bc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Operating loss<span class=\"_ _264\"> </span></div></td><td class=\"c n x870 y2463 w580 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">(<span class=\"_ _8\"></span>6,653<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x871 y2463 w57f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>519)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w581 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest pay<span class=\"_ _1\"></span>able<span class=\"_ _264\"> </span></div></td><td class=\"c n x872 y2464 w582 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(17<span class=\"_ _9\"></span>9)<span class=\"_ _264\"> </span></div></td><td class=\"c n x873 y2464 w583 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(207<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w584 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2d\">Loss before taxation<span class=\"_ _264\"> </span></div></td><td class=\"c n x874 y2465 w585 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>3<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x875 y2465 w586 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls13a ws169\">(<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w62 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>ax expense<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c9 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x661 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w587 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">T<span class=\"_ _4\"></span>otal <span class=\"_ _9\"></span>comprehensive loss for<span class=\"_ _1\"></span> the financial year<span class=\"_ _264\"> </span></div></td><td class=\"c n x876 y24b2 w585 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>3<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x877 y24b2 w588 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls13a ws169\">(<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w589 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accsys proportion (<span class=\"_ _8\"></span>60%) of US <span class=\"_ _8\"></span>JV EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x878 y2441 w58a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(3<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>24)<span class=\"_ _264\"> </span></div></td><td class=\"c n x879 y2441 w58b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _9\"></span>70<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w58c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accsys proportion (<span class=\"_ _8\"></span>60%) of US <span class=\"_ _8\"></span>JV EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x874 y2442 w58d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(3,993)<span class=\"_ _264\"> </span></div></td><td class=\"c n x87a y2442 w58e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(911)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w58f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accsys proportion (<span class=\"_ _8\"></span>60%) of US <span class=\"_ _8\"></span>JV total loss <span class=\"_ _1\"></span>from operations<span class=\"_ _264\"> </span></div></td><td class=\"c n x87b y2443 w590 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x87c y2443 w591 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">(1,036<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls41 ws4a gs389\">Balance Sheet:<span class=\"_ _264\"> </span></div><div class=\"gs38a\"><table class=\"s w592 h1a6\" id=\"_8be51d16-9133-4fa0-a8b3-458b4edd7034\"><tr><td></td><td class=\"t m0 x1a0 h2e y2699 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y2699 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y269a ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y269a ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h9 y269b ff3 fs6 fc2 sc0 ls74 ws72\">Non-current assets<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24aa w9a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Property<span class=\"_ _8\"></span>, plant and equipment<span class=\"_ _264\"> </span></div></td><td class=\"c n x87d y24aa w593 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">122<span class=\"_ _9\"></span>,6<span class=\"_ _9\"></span>62<span class=\"_ _264\"> </span></div></td><td class=\"c n x87e y24aa w594 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">6<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245b w9e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Right of<span class=\"_ _1\"></span> use assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x87f y245b w595 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">6<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x880 y245b w596 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">6<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>242<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x556 y245c w597 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">1<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>9,<span class=\"_ _0\"></span>5<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x881 y245c w598 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">75,<span class=\"_ _9\"></span>569<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h9 y269c ff3 fs6 fc2 sc0 ls74 ws72\">Current assets<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y245e wa6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Inventories<span class=\"_ _264\"> </span></div></td><td class=\"c n x882 y245e w599 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">1,<span class=\"_ _9\"></span>201<span class=\"_ _264\"> </span></div></td><td class=\"c n x883 y245e w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f waa h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span></div></td><td class=\"c n x884 y245f w35b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">114<span class=\"_ _264\"> </span></div></td><td class=\"c n x885 y245f w59a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">236<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 wae h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d5 y2460 w59b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">6<span class=\"_ _9\"></span>,089<span class=\"_ _264\"> </span></div></td><td class=\"c n x886 y2460 w59c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7b ws8f\">8,701<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x821 y24ae w59d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _9\"></span>4<span class=\"_ _2\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x887 y24ae w59e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">8<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h9 y269d ff3 fs6 fc2 sc0 ls1d ws24\">Current liabili<span class=\"_ _1\"></span>ties<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2463 wb7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span></div></td><td class=\"c n x888 y2463 w59f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">(10,<span class=\"_ _9\"></span>50<span class=\"_ _9\"></span>8)<span class=\"_ _264\"> </span></div></td><td class=\"c n x889 y2463 w5a0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(<span class=\"_ _9\"></span>14,6<span class=\"_ _9\"></span>82)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 wbb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Obligation under lease liabilities<span class=\"_ _264\"> </span></div></td><td class=\"c n x88a y2464 w5a1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x88b y2464 w5a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w3ae h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls74 ws72\">Net current liabilities<span class=\"_ _264\"> </span></div></td><td class=\"c n x88c y2465 w5a3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(3,<span class=\"_ _9\"></span>595<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x88d y2465 w5a4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h9 y269e ff3 fs6 fc2 sc0 ls74 ws72\">Non-current liabilities<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2467 wbb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Obligation under lease liabilities<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f5 y2467 w5a5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c6 y2467 w5a6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(5,875<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w5a7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other long <span class=\"_ _1\"></span>term borrowing<span class=\"_ _264\"> </span></div></td><td class=\"c n x88e y2441 w5a8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7b ws8f\">(<span class=\"_ _8\"></span>63,701)<span class=\"_ _264\"> </span></div></td><td class=\"c n x88f y2441 w5a9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">(9<span class=\"_ _1\"></span>,781)<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x5b1 y2442 w5aa h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls13a ws169\">(<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td><td class=\"c n x890 y2442 w5ab h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls13a ws169\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 wd7 h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">Ne<span class=\"_ _9\"></span>t as<span class=\"_ _9\"></span>s<span class=\"_ _9\"></span>et<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td class=\"c n x891 y2443 w5ac h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">55,650<span class=\"_ _264\"> </span></div></td><td class=\"c n x892 y2443 w5ad h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">5<span class=\"_ _9\"></span>3,7<span class=\"_ _9\"></span>13<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls19 ws1e gs38c\">Cash flows:<span class=\"_ _264\"> </span></div><div class=\"gs38d\"><table class=\"s w5ae h1a7\" id=\"_15841e92-835f-4f07-81ea-8ca31bd4683f\"><tr><td></td><td class=\"t m0 x247 h2e y269f ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y269f ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y26a0 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y26a0 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24b2 w5af h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Cash flows from operating activities<span class=\"_ _264\"> </span></div></td><td class=\"c n x893 y24b2 w5b0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>9<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x894 y24b2 w5b1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">(<span class=\"_ _9\"></span>1,1<span class=\"_ _9\"></span>47<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w5b2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Cash flows from investing activities<span class=\"_ _264\"> </span></div></td><td class=\"c n x895 y24b3 w5b3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(56,<span class=\"_ _9\"></span>55<span class=\"_ _9\"></span>3)<span class=\"_ _264\"> </span></div></td><td class=\"c n x896 y24b3 w5b4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(4<span class=\"_ _9\"></span>9,<span class=\"_ _2\"></span>5<span class=\"_ _0\"></span>6<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w5b5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Cash flows from financing activities<span class=\"_ _264\"> </span></div></td><td class=\"c n x897 y24b4 w5b6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">58,620<span class=\"_ _264\"> </span></div></td><td class=\"c n x898 y24b4 w389 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">5<span class=\"_ _9\"></span>9,<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w5b7 h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">Ne<span class=\"_ _9\"></span>t in<span class=\"_ _9\"></span>cr<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>a<span class=\"_ _9\"></span>se i<span class=\"_ _9\"></span>n ca<span class=\"_ _9\"></span>s<span class=\"_ _9\"></span>h an<span class=\"_ _9\"></span>d c<span class=\"_ _9\"></span>as<span class=\"_ _9\"></span>h eq<span class=\"_ _9\"></span>u<span class=\"_ _9\"></span>iva<span class=\"_ _9\"></span>l<span class=\"_ _9\"></span>en<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td class=\"c n x899 y2443 w5b8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">(2<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>612<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x89a y2443 w5b9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">8,46<span class=\"_ _9\"></span>6</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "28.  I<span class=\"_ _9\"></span>nvestm<span class=\"_ _9\"></span>ent in Jo<span class=\"_ _9\"></span>int V<span class=\"_ _8\"></span>e<span class=\"_ _9\"></span>ntur<span class=\"_ _9\"></span>e<span class=\"_ _264\"> </span>In <span class=\"_ _1\"></span>August 2020, <span class=\"_ _8\"></span>Accsys toge<span class=\"_ _1\"></span>ther <span class=\"_ _8\"></span>with Eastman Chemical Company f<span class=\"_ _1\"></span>ormed a new<span class=\"_ _1\"></span> Company<span class=\"_ _8\"></span>, Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _8\"></span> LL<span class=\"_ _1\"></span>C, 60% owned by<span class=\"_ _8\"></span> Accsys and 40% o<span class=\"_ _1\"></span>wned by<span class=\"_ _1\"></span> Eastman. <span class=\"_ _1\"></span>Accoya US<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> LL<span class=\"_ _8\"></span>C is constructing and will operate an <span class=\"_ _8\"></span>Accoya plant in Kingsport, T<span class=\"_ _18\"></span>ennessee (USA) <span class=\"_ _8\"></span>to serve the North <span class=\"_ _1\"></span>American market. <span class=\"_ _8\"></span>The plant is designed to initially<span class=\"_ _1\"></span> produce approximately<span class=\"_ _8\"></span> 43,000 cubic metres of<span class=\"_ _8\"></span> Accoy<span class=\"_ _1\"></span>a per annum and <span class=\"_ _8\"></span>to allow f<span class=\"_ _1\"></span>or cost-eff<span class=\"_ _8\"></span>ective expansion. Under IFRS 11 \u2013 <span class=\"_ _8\"></span>Joint arrangements, the <span class=\"_ _1\"></span>two parties are assessed <span class=\"_ _8\"></span>to jointly control <span class=\"_ _1\"></span>the entity<span class=\"_ _8\"></span>, due to the oper<span class=\"_ _8\"></span>ating agreement requiring bo<span class=\"_ _1\"></span>th joint v<span class=\"_ _8\"></span>enture partners to approv<span class=\"_ _1\"></span>e ke<span class=\"_ _1\"></span>y business decisions. <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> is accounted for as a joint v<span class=\"_ _1\"></span>enture and equity<span class=\"_ _8\"></span> accounted for <span class=\"_ _8\"></span>within the financial statements. At 31 March 2024<span class=\"_ _8\"></span>, Accsys and Eastman ha<span class=\"_ _1\"></span>ve contributed combined equity<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> $70m to <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> LLC<span class=\"_ _1\"></span>. An eight-year<span class=\"_ _1\"></span> term loan of<span class=\"_ _8\"></span> $70 million has been provided by<span class=\"_ _8\"></span> First Horizon Bank (\u2018FHB\u2019) of <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ennessee, USA. FHB are also providing a <span class=\"_ _1\"></span>further $10 million r<span class=\"_ _1\"></span>evolving line o<span class=\"_ _1\"></span>f cr<span class=\"_ _1\"></span>edit to be utilised <span class=\"_ _1\"></span>to fund <span class=\"_ _8\"></span>working capital. The FHB term loan is secured on the asse<span class=\"_ _1\"></span>ts of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya US<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> and will be supported b<span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _4\"></span>\u2019s shareholders, including $50 million through a limited guarantee pr<span class=\"_ _1\"></span>ovided on a pro-r<span class=\"_ _1\"></span>ata basis, <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>Accsys<span class=\"_ _8\"></span>\u2019 60% share representing $30 million (<span class=\"_ _8\"></span>see note 31). The in<span class=\"_ _1\"></span>terest ra<span class=\"_ _1\"></span>te v<span class=\"_ _1\"></span>aries between 1.3% <span class=\"_ _1\"></span>to 2.<span class=\"_ _8\"></span>1% over USD LIBOR. Principal r<span class=\"_ _1\"></span>epayments commence one <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>ollowing the completion and start-up of<span class=\"_ _8\"></span> the facility<span class=\"_ _8\"></span>, and are calculated on a <span class=\"_ _1\"></span>ten-year<span class=\"_ _1\"></span> amortisation period.<span class=\"_ _264\"> </span>The carrying amount of<span class=\"_ _1\"></span> the equity-accounted in<span class=\"_ _1\"></span>vestment is as <span class=\"_ _1\"></span>follow<span class=\"_ _1\"></span>s:<span class=\"_ _264\"> </span><table class=\"s w565 h181\" id=\"_eb4c4f16-ba9c-45e8-acbf-c199116b9fad\"><tr><td></td><td class=\"t m0 x1a0 h2e y2693 ff3 fs19 fc2 sc0 ls2 ws2\">2024</td><td class=\"t m0 x2b7 h2e y2693 ff3 fs19 fc2 sc0 ls2 ws2\"> 2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2694 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2694 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2466 w566 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Opening balance<span class=\"_ _264\"> </span></div></td><td class=\"c n x85c y2466 w567 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">30,<span class=\"_ _9\"></span>859<span class=\"_ _264\"> </span></div></td><td class=\"c n x85d y2466 w568 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7b ws8f\">3,216<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w569 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Investment in <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _264\"> </span></div></td><td class=\"c n x85e y2467 w56a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">4<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>26<span class=\"_ _264\"> </span></div></td><td class=\"c n x85f y2467 w56b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">28<span class=\"_ _9\"></span>,9<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w56c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Less: <span class=\"_ _1\"></span>Accsys proportion (<span class=\"_ _8\"></span>60%) of Licence <span class=\"_ _8\"></span>fee received<span class=\"_ _264\"> </span></div></td><td class=\"c n x860 y2441 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x861 y2441 w56d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _9\"></span>30<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 wfc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Loss for the y<span class=\"_ _1\"></span>ear<span class=\"_ _264\"> </span></div></td><td class=\"c n x862 y2442 w56e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x863 y2442 w307 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">(1,036<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w56f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Closing balance<span class=\"_ _264\"> </span></div></td><td class=\"c n x864 y2443 w98 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">31<span class=\"_ _9\"></span>,6<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x865 y2443 w570 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">30,<span class=\"_ _9\"></span>859<span class=\"_ _264\"> </span></div></td></tr></table>The Group has equity<span class=\"_ _1\"></span> accounted f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>the joint venture in <span class=\"_ _8\"></span>these consolidated accounts.<span class=\"_ _264\"> </span>Recon<span class=\"_ _9\"></span>cili<span class=\"_ _9\"></span>ation of i<span class=\"_ _9\"></span>nvestm<span class=\"_ _9\"></span>ent in A<span class=\"_ _9\"></span>ccoya USA<span class=\"_ _9\"></span>:<span class=\"_ _264\"> </span><table class=\"s w571 h181\" id=\"_c51f80b1-e905-465d-9a1d-2029b344fd0a\"><tr><td></td><td class=\"t m0 x1a0 h2e y2695 ff3 fs19 fc2 sc0 ls2 ws2\">2024</td><td class=\"t m0 x2b7 h2e y2695 ff3 fs19 fc2 sc0 ls2 ws2\"> 2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2696 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2696 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2466 w572 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Net assets of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _8\"></span> (USD)<span class=\"_ _264\"> </span></div></td><td class=\"c n x866 y2466 w573 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">60,002<span class=\"_ _264\"> </span></div></td><td class=\"c n x867 y2466 w574 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">5<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>,42<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w575 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">60% of ne<span class=\"_ _1\"></span>t assets of<span class=\"_ _1\"></span> Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _8\"></span> (EUR)<span class=\"_ _264\"> </span></div></td><td class=\"c n x868 y2467 w4b6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">33<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>359<span class=\"_ _264\"> </span></div></td><td class=\"c n x869 y2467 w576 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">32,229<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w577 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Less: <span class=\"_ _1\"></span>Accsys proportion (<span class=\"_ _8\"></span>60%) of Licence <span class=\"_ _8\"></span>fee received to date<span class=\"_ _264\"> </span></div></td><td class=\"c n x86a y2441 w578 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>50<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td><td class=\"c n x86b y2441 w578 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _9\"></span>1,<span class=\"_ _9\"></span>50<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w579 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change movements<span class=\"_ _264\"> </span></div></td><td class=\"c n x86c y2442 w57a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls76 ws8a\">(<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>74<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x86d y2442 w57b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">130<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w56f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Closing balance<span class=\"_ _264\"> </span></div></td><td class=\"c n x864 y2443 w98 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">31<span class=\"_ _9\"></span>,6<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x865 y2443 w570 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">30,<span class=\"_ _9\"></span>859<span class=\"_ _264\"> </span></div></td></tr></table>The income statement, balance sheet and cashflo<span class=\"_ _1\"></span>ws f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> LLC<span class=\"_ _8\"></span>, are set out below:<span class=\"_ _264\"> </span>Accoya US<span class=\"_ _9\"></span>A inco<span class=\"_ _9\"></span>me st<span class=\"_ _9\"></span>at<span class=\"_ _9\"></span>eme<span class=\"_ _9\"></span>nt:<span class=\"_ _264\"> </span><table class=\"s w57c h1a5\" id=\"_1d140094-92ca-44f0-8c1b-290df52f4dc3\"><tr><td></td><td class=\"t m0 x1a0 h2e y2697 ff3 fs19 fc2 sc0 ls2 ws2\">2024</td><td class=\"t m0 x2b7 h2e y2697 ff3 fs19 fc2 sc0 ls2 ws2\"> 2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2698 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2698 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2462 w57d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Operating costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x86e y2462 w57e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">(<span class=\"_ _8\"></span>6,653)<span class=\"_ _264\"> </span></div></td><td class=\"c n x86f y2462 w57f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(1,<span class=\"_ _9\"></span>519<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w2bc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Operating loss<span class=\"_ _264\"> </span></div></td><td class=\"c n x870 y2463 w580 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">(<span class=\"_ _8\"></span>6,653<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x871 y2463 w57f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>519)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w581 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Interest pay<span class=\"_ _1\"></span>able<span class=\"_ _264\"> </span></div></td><td class=\"c n x872 y2464 w582 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(17<span class=\"_ _9\"></span>9)<span class=\"_ _264\"> </span></div></td><td class=\"c n x873 y2464 w583 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(207<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w584 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2d\">Loss before taxation<span class=\"_ _264\"> </span></div></td><td class=\"c n x874 y2465 w585 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>3<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x875 y2465 w586 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls13a ws169\">(<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w62 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>ax expense<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c9 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x661 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w587 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">T<span class=\"_ _4\"></span>otal <span class=\"_ _9\"></span>comprehensive loss for<span class=\"_ _1\"></span> the financial year<span class=\"_ _264\"> </span></div></td><td class=\"c n x876 y24b2 w585 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>3<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x877 y24b2 w588 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls13a ws169\">(<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w589 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accsys proportion (<span class=\"_ _8\"></span>60%) of US <span class=\"_ _8\"></span>JV EBITDA<span class=\"_ _264\"> </span></div></td><td class=\"c n x878 y2441 w58a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(3<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>24)<span class=\"_ _264\"> </span></div></td><td class=\"c n x879 y2441 w58b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(<span class=\"_ _9\"></span>70<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w58c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accsys proportion (<span class=\"_ _8\"></span>60%) of US <span class=\"_ _8\"></span>JV EBIT<span class=\"_ _264\"> </span></div></td><td class=\"c n x874 y2442 w58d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(3,993)<span class=\"_ _264\"> </span></div></td><td class=\"c n x87a y2442 w58e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(911)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w58f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accsys proportion (<span class=\"_ _8\"></span>60%) of US <span class=\"_ _8\"></span>JV total loss <span class=\"_ _1\"></span>from operations<span class=\"_ _264\"> </span></div></td><td class=\"c n x87b y2443 w590 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x87c y2443 w591 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">(1,036<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table>Balance Sheet:<span class=\"_ _264\"> </span><table class=\"s w592 h1a6\" id=\"_8be51d16-9133-4fa0-a8b3-458b4edd7034\"><tr><td></td><td class=\"t m0 x1a0 h2e y2699 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y2699 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y269a ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y269a ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h9 y269b ff3 fs6 fc2 sc0 ls74 ws72\">Non-current assets<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24aa w9a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Property<span class=\"_ _8\"></span>, plant and equipment<span class=\"_ _264\"> </span></div></td><td class=\"c n x87d y24aa w593 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">122<span class=\"_ _9\"></span>,6<span class=\"_ _9\"></span>62<span class=\"_ _264\"> </span></div></td><td class=\"c n x87e y24aa w594 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">6<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245b w9e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Right of<span class=\"_ _1\"></span> use assets<span class=\"_ _264\"> </span></div></td><td class=\"c n x87f y245b w595 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">6<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x880 y245b w596 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">6<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>242<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x556 y245c w597 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">1<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>9,<span class=\"_ _0\"></span>5<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _264\"> </span></div></td><td class=\"c n x881 y245c w598 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">75,<span class=\"_ _9\"></span>569<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h9 y269c ff3 fs6 fc2 sc0 ls74 ws72\">Current assets<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y245e wa6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Inventories<span class=\"_ _264\"> </span></div></td><td class=\"c n x882 y245e w599 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">1,<span class=\"_ _9\"></span>201<span class=\"_ _264\"> </span></div></td><td class=\"c n x883 y245e w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f waa h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span></div></td><td class=\"c n x884 y245f w35b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">114<span class=\"_ _264\"> </span></div></td><td class=\"c n x885 y245f w59a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">236<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 wae h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td class=\"c n x7d5 y2460 w59b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">6<span class=\"_ _9\"></span>,089<span class=\"_ _264\"> </span></div></td><td class=\"c n x886 y2460 w59c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7b ws8f\">8,701<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x821 y24ae w59d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _9\"></span>4<span class=\"_ _2\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x887 y24ae w59e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">8<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h9 y269d ff3 fs6 fc2 sc0 ls1d ws24\">Current liabili<span class=\"_ _1\"></span>ties<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2463 wb7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span></div></td><td class=\"c n x888 y2463 w59f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">(10,<span class=\"_ _9\"></span>50<span class=\"_ _9\"></span>8)<span class=\"_ _264\"> </span></div></td><td class=\"c n x889 y2463 w5a0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(<span class=\"_ _9\"></span>14,6<span class=\"_ _9\"></span>82)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 wbb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Obligation under lease liabilities<span class=\"_ _264\"> </span></div></td><td class=\"c n x88a y2464 w5a1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x88b y2464 w5a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w3ae h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls74 ws72\">Net current liabilities<span class=\"_ _264\"> </span></div></td><td class=\"c n x88c y2465 w5a3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(3,<span class=\"_ _9\"></span>595<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x88d y2465 w5a4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h9 y269e ff3 fs6 fc2 sc0 ls74 ws72\">Non-current liabilities<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2467 wbb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Obligation under lease liabilities<span class=\"_ _264\"> </span></div></td><td class=\"c n x3f5 y2467 w5a5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>5<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c6 y2467 w5a6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(5,875<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w5a7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other long <span class=\"_ _1\"></span>term borrowing<span class=\"_ _264\"> </span></div></td><td class=\"c n x88e y2441 w5a8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7b ws8f\">(<span class=\"_ _8\"></span>63,701)<span class=\"_ _264\"> </span></div></td><td class=\"c n x88f y2441 w5a9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">(9<span class=\"_ _1\"></span>,781)<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x5b1 y2442 w5aa h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls13a ws169\">(<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td><td class=\"c n x890 y2442 w5ab h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls13a ws169\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>6)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 wd7 h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">Ne<span class=\"_ _9\"></span>t as<span class=\"_ _9\"></span>s<span class=\"_ _9\"></span>et<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td class=\"c n x891 y2443 w5ac h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">55,650<span class=\"_ _264\"> </span></div></td><td class=\"c n x892 y2443 w5ad h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">5<span class=\"_ _9\"></span>3,7<span class=\"_ _9\"></span>13<span class=\"_ _264\"> </span></div></td></tr></table>Cash flows:<span class=\"_ _264\"> </span><table class=\"s w5ae h1a7\" id=\"_15841e92-835f-4f07-81ea-8ca31bd4683f\"><tr><td></td><td class=\"t m0 x247 h2e y269f ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y269f ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y26a0 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y26a0 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y24b2 w5af h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Cash flows from operating activities<span class=\"_ _264\"> </span></div></td><td class=\"c n x893 y24b2 w5b0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>9<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x894 y24b2 w5b1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">(<span class=\"_ _9\"></span>1,1<span class=\"_ _9\"></span>47<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w5b2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Cash flows from investing activities<span class=\"_ _264\"> </span></div></td><td class=\"c n x895 y24b3 w5b3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(56,<span class=\"_ _9\"></span>55<span class=\"_ _9\"></span>3)<span class=\"_ _264\"> </span></div></td><td class=\"c n x896 y24b3 w5b4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(4<span class=\"_ _9\"></span>9,<span class=\"_ _2\"></span>5<span class=\"_ _0\"></span>6<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b4 w5b5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Cash flows from financing activities<span class=\"_ _264\"> </span></div></td><td class=\"c n x897 y24b4 w5b6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">58,620<span class=\"_ _264\"> </span></div></td><td class=\"c n x898 y24b4 w389 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">5<span class=\"_ _9\"></span>9,<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w5b7 h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">Ne<span class=\"_ _9\"></span>t in<span class=\"_ _9\"></span>cr<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>a<span class=\"_ _9\"></span>se i<span class=\"_ _9\"></span>n ca<span class=\"_ _9\"></span>s<span class=\"_ _9\"></span>h an<span class=\"_ _9\"></span>d c<span class=\"_ _9\"></span>as<span class=\"_ _9\"></span>h eq<span class=\"_ _9\"></span>u<span class=\"_ _9\"></span>iva<span class=\"_ _9\"></span>l<span class=\"_ _9\"></span>en<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td class=\"c n x899 y2443 w5b8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">(2<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>612<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x89a y2443 w5b9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">8,46<span class=\"_ _9\"></span>6</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls3e ws46 gs38f\">29<span class=\"_ _4\"></span>.  Commitme<span class=\"_ _9\"></span>nts under loan agreements<span class=\"_ _264\"> </span></div><div class=\"gs270\"><table class=\"s w5ba h1a8\" id=\"_997764b0-a1f6-4e57-b025-de5e828503e2\"><tr><td></td><td class=\"t m0 x247 h2e y26a1 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y26a1 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y26a2 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y26a2 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h9 y26a3 ff3 fs6 fc2 sc0 ls74 ws72\">Loan obligations<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24ae w501 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Within one year<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c9 y24ae w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x89b y24ae w5bb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w504 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2d\">In the second to fifth years inclusive<span class=\"_ _264\"> </span></div></td><td class=\"c n x89c y2462 w5bc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">32<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x89d y2462 w5bd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">50,<span class=\"_ _9\"></span>288<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w5be h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">In greater than five years<span class=\"_ _264\"> </span></div></td><td class=\"c n x89e y2463 w5bf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _9\"></span>7,<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x89f y2463 w5c0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">6<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>32<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w5c1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Present <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> loan obligations<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a0 y2464 w280 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">60,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a1 y2464 w5c2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">6<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26a4 ff3 fs6 fc2 sc0 ls74 ws72\">Amounts payable under<span class=\"_ _1\"></span> loan agreements \u2013 undiscounted<span class=\"_ _1\"></span> cashflows:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2466 w501 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Within one year<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a2 y2466 w5c3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>,6<span class=\"_ _2\"></span>46<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a3 y2466 w5c4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">10,<span class=\"_ _9\"></span>312<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w504 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2d\">In the second to fifth years inclusive<span class=\"_ _264\"> </span></div></td><td class=\"c n x89c y2467 w5c5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">3<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>94<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a4 y2467 w5c6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">5<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>76<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w469 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">After five years<span class=\"_ _264\"> </span></div></td><td class=\"c n x264 y2441 w5c7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">43<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a5 y2441 w5c8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>6<span class=\"_ _2\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w5c9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Less future finance charges<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a6 y2442 w5ca h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a7 y2442 w5cb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _0\"></span>7,<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w5c1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Present <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> loan obligations<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a8 y2443 w5cc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">60,20<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a9 y2443 w5cd h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">6<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>,9<span class=\"_ _2\"></span>20<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs390\">ABN Deb<span class=\"_ _9\"></span>t Faciliti<span class=\"_ _9\"></span>es<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs391\">In November<span class=\"_ _8\"></span> 2023, Accsys and <span class=\"_ _8\"></span>ABN Amro agr<span class=\"_ _1\"></span>eed to amend and extend <span class=\"_ _8\"></span>the Company\u2019s main borro<span class=\"_ _1\"></span>wing facilities b<span class=\"_ _8\"></span>y  </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs392\">18 months to a maturity<span class=\"_ _8\"></span> date of 31 March 2026. <span class=\"_ _8\"></span>The facilities agreement <span class=\"_ _8\"></span>with ABN <span class=\"_ _8\"></span>Amro comprise a<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs393\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">\u20ac33m remaining <span class=\"_ _8\"></span>T<span class=\"_ _8\"></span>erm Loan F<span class=\"_ _1\"></span>acility and, </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs394\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">\u20ac25m Revolving Cr<span class=\"_ _1\"></span>edit Facility<span class=\"_ _8\"></span> (\u2018RCF\u2019). </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs395\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">The T<span class=\"_ _18\"></span>erm Loan has no scheduled repayments of<span class=\"_ _8\"></span> the term loan until 30 <span class=\"_ _8\"></span>June 2025, quarterly payments of<span class=\"_ _8\"></span> \u20ac1.125m </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs396\">thereafter<span class=\"_ _4\"></span>. </div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs397\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">T<span class=\"_ _4\"></span>erm Loan interest <span class=\"_ _8\"></span>varies between 4.34% and 5.34% <span class=\"_ _8\"></span>with additional rolled up interest of<span class=\"_ _1\"></span> 3% accruing on \u20ac2.25 </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs398\">million for<span class=\"_ _8\"></span> the period from 5 <span class=\"_ _8\"></span>April 2024 to 4 October 2024<span class=\"_ _8\"></span>, \u20ac4.5 million for<span class=\"_ _8\"></span> the period from 5 October<span class=\"_ _8\"></span> 2024 to 4 </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs399\">April 2025 and \u20ac6.75 million <span class=\"_ _8\"></span>from 5 April 2025, repr<span class=\"_ _1\"></span>esenting the <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>erm Loan Facility<span class=\"_ _1\"></span> amortisation payments <span class=\"_ _1\"></span>that w<span class=\"_ _1\"></span>ere </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs39a\">deferr<span class=\"_ _1\"></span>ed under <span class=\"_ _1\"></span>the amortisation holiday<span class=\"_ _8\"></span>. </div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs39b\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">RCF in<span class=\"_ _1\"></span>terest ra<span class=\"_ _1\"></span>te v<span class=\"_ _1\"></span>aries between 3.<span class=\"_ _8\"></span>0% and 4% above EURIBOR. </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs39c\">Approximately<span class=\"_ _8\"></span> \u20ac20m of <span class=\"_ _1\"></span>the RCF <span class=\"_ _8\"></span>was utilised to provide a L<span class=\"_ _1\"></span>etter<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> Credit by<span class=\"_ _8\"></span> ABN <span class=\"_ _8\"></span>Amro to FHB in support of<span class=\"_ _1\"></span> the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs39d\">Accoya USA<span class=\"_ _8\"></span> JV<span class=\"_ _8\"></span> funding arrangements, and the r<span class=\"_ _8\"></span>emaining \u20ac5 million was undrawn at 31 March 2024<span class=\"_ _8\"></span>. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs39e\">The facilities ar<span class=\"_ _1\"></span>e secured against <span class=\"_ _1\"></span>the assets of<span class=\"_ _8\"></span> the Group which ar<span class=\"_ _1\"></span>e 100% owned by<span class=\"_ _8\"></span> the Company and include </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs39f\">covenants such as ne<span class=\"_ _1\"></span>t leverage, in<span class=\"_ _1\"></span>terest cov<span class=\"_ _8\"></span>er which are based upon <span class=\"_ _8\"></span>the results and assets which are 100% owned b<span class=\"_ _1\"></span>y </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3a0\">the Company<span class=\"_ _1\"></span> and minimum liquidity co<span class=\"_ _1\"></span>venants. </div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs3a2\">Convertible Loan notes<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3a3\">In the Nov<span class=\"_ _1\"></span>ember 2023 capital r<span class=\"_ _1\"></span>aise, new<span class=\"_ _1\"></span> unsecured, non-transf<span class=\"_ _1\"></span>erable conv<span class=\"_ _1\"></span>ertible loan notes w<span class=\"_ _1\"></span>ere issued <span class=\"_ _1\"></span>totalling  </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3a4\">\u20ac21 million (including the re<span class=\"_ _1\"></span>financing and discharge of<span class=\"_ _8\"></span> the existing \u20ac10 million 2022 Convertible Loan<span class=\"_ _4\"></span>).<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3a5\">The convertible loans hav<span class=\"_ _1\"></span>e a 6 y<span class=\"_ _1\"></span>ear <span class=\"_ _8\"></span>term and carry a fixed r<span class=\"_ _1\"></span>ate coupon of<span class=\"_ _1\"></span> 9<span class=\"_ _4\"></span>.5%. For the <span class=\"_ _8\"></span>first 2.5 years the coupon is </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3a6\">rolled up and def<span class=\"_ _1\"></span>erred and f<span class=\"_ _8\"></span>ollowing the 2.5 year<span class=\"_ _8\"></span> period, the deferred in<span class=\"_ _1\"></span>terest can either<span class=\"_ _1\"></span> be converted into or<span class=\"_ _8\"></span>dinary </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3a7\">shares of<span class=\"_ _8\"></span> the Company or<span class=\"_ _8\"></span> paid in cash over <span class=\"_ _1\"></span>the remaining 3.5 <span class=\"_ _1\"></span>years at <span class=\"_ _1\"></span>the option of<span class=\"_ _8\"></span> the holders of <span class=\"_ _8\"></span>the convertible loan </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3a8\">notes. Follo<span class=\"_ _1\"></span>wing that 2.5 <span class=\"_ _8\"></span>year period, interest shall be pa<span class=\"_ _1\"></span>yable in cash.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3a9\">The convertible loan note holders <span class=\"_ _8\"></span>will have the right <span class=\"_ _1\"></span>to convert <span class=\"_ _1\"></span>the convertible loan notes <span class=\"_ _8\"></span>they hold into Ordinary<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3aa\">Shares of<span class=\"_ _8\"></span> the Company at a price o<span class=\"_ _1\"></span>f 83.22 Eur<span class=\"_ _1\"></span>o cents per<span class=\"_ _1\"></span> share.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs3ab\">T<span class=\"_ _4\"></span>ri<span class=\"_ _9\"></span>coya Nat<span class=\"_ _9\"></span>wes<span class=\"_ _9\"></span>t fac<span class=\"_ _9\"></span>ilit<span class=\"_ _9\"></span>y:<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3ac\">In November<span class=\"_ _8\"></span> 2022, T<span class=\"_ _4\"></span>ricoya UK Limited (<span class=\"_ _8\"></span>the Company\u2019s subsidiary<span class=\"_ _4\"></span>) agreed with Natwest Bank plc <span class=\"_ _8\"></span>to restructure its TUK </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3ad\">debt f<span class=\"_ _1\"></span>acility<span class=\"_ _8\"></span>, reducing the principal amount <span class=\"_ _8\"></span>to a \u20ac6m loan with a 7 year<span class=\"_ _8\"></span> term. The <span class=\"_ _1\"></span>facility<span class=\"_ _1\"></span> is secured by<span class=\"_ _8\"></span> fixed and floating </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3ae\">charges ov<span class=\"_ _1\"></span>er all assets o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya UK Limited. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3af\">Interest is calculated <span class=\"_ _8\"></span>with the margin ranging fr<span class=\"_ _8\"></span>om 325 to 475 basis points plus Euribor and capitalised during <span class=\"_ _1\"></span>the  </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3b0\">7 y<span class=\"_ _1\"></span>ear <span class=\"_ _1\"></span>term. No repaymen<span class=\"_ _1\"></span>ts are due until <span class=\"_ _1\"></span>the facility<span class=\"_ _8\"></span> maturity date.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3b1\">At 31 March 2024<span class=\"_ _8\"></span>, the Group had \u20ac6.7m (31 Mar<span class=\"_ _1\"></span>ch 2023: \u20ac6.0m<span class=\"_ _4\"></span>) borrowed under <span class=\"_ _8\"></span>the facility<span class=\"_ _8\"></span>. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3b2\">T<span class=\"_ _4\"></span>ricoya UK Limited also pro<span class=\"_ _1\"></span>vided a <span class=\"_ _1\"></span>V<span class=\"_ _8\"></span>alue Recovery<span class=\"_ _1\"></span> Instrument (\u201cVRI\u201d) agreemen<span class=\"_ _1\"></span>t to Natw<span class=\"_ _1\"></span>est, to r<span class=\"_ _1\"></span>ecover<span class=\"_ _8\"></span> up to </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3b3\">approximately<span class=\"_ _8\"></span> \u20ac9<span class=\"_ _8\"></span>.4m, on a contingent basis, depending on pr<span class=\"_ _1\"></span>ofitability o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the T<span class=\"_ _4\"></span>ricoya Hull plant once oper<span class=\"_ _8\"></span>ational.  </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3b4\">The contingent payments <span class=\"_ _8\"></span>to NatWest are based upon <span class=\"_ _1\"></span>free cash-flo<span class=\"_ _1\"></span>w gener<span class=\"_ _1\"></span>ated by<span class=\"_ _8\"></span> the Hull plant (<span class=\"_ _8\"></span>see note 23).<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls1b ws20 gs3b5\">Accoya USA facility:<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3b6\">In March 2022 the Compan<span class=\"_ _1\"></span>y\u2019<span class=\"_ _1\"></span>s joint <span class=\"_ _1\"></span>venture, <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> agreed an eight-year $70 million loan <span class=\"_ _8\"></span>from First Horizon Bank </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3b7\">(\u2018FHB\u2019) of<span class=\"_ _1\"></span> T<span class=\"_ _18\"></span>ennessee, USA in r<span class=\"_ _1\"></span>espect of<span class=\"_ _1\"></span> the construction and oper<span class=\"_ _1\"></span>ation of<span class=\"_ _8\"></span> the Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _8\"></span> plant. FHB are also providing </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3b8\">a further<span class=\"_ _1\"></span> $10 million rev<span class=\"_ _1\"></span>olving line of<span class=\"_ _1\"></span> credit <span class=\"_ _1\"></span>to be utilised to <span class=\"_ _1\"></span>fund working capital. <span class=\"_ _8\"></span>The FHB term loan is secured on <span class=\"_ _1\"></span>the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3b9\">assets of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya US<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> and is supported by<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya US<span class=\"_ _1\"></span>A<span class=\"_ _8\"></span>\u2019<span class=\"_ _1\"></span>s shareholders, including $50 million <span class=\"_ _1\"></span>through a limited guarantee </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3ba\">provided on a pr<span class=\"_ _1\"></span>o-rata basis, <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>Accsys<span class=\"_ _8\"></span>\u2019 60% share representing $30 million (<span class=\"_ _4\"></span>see note 28 &amp; 31). The interest r<span class=\"_ _8\"></span>ate </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3bb\">varies between 1.3% <span class=\"_ _8\"></span>to 2.1% o<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span> USD LIBOR. Principal repayments commence one <span class=\"_ _8\"></span>year f<span class=\"_ _1\"></span>ollowing the comple<span class=\"_ _1\"></span>tion and </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3bc\">start-up of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>facility<span class=\"_ _8\"></span>, and are calculated on a <span class=\"_ _1\"></span>ten-year<span class=\"_ _1\"></span> amortisation period. <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _1\"></span> is equity accounted <span class=\"_ _8\"></span>for in </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3bd\">these financial statements, <span class=\"_ _8\"></span>therefore <span class=\"_ _1\"></span>this Borrowing is no<span class=\"_ _1\"></span>t included in the Group<span class=\"_ _4\"></span>\u2019s borrowings. (See no<span class=\"_ _1\"></span>te 28).<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3be\">T<span class=\"_ _4\"></span>o support Accs<span class=\"_ _1\"></span>ys<span class=\"_ _1\"></span>\u2019 limited guarantee, <span class=\"_ _8\"></span>Accsys provided a $20 million L<span class=\"_ _1\"></span>etter o<span class=\"_ _1\"></span>f Cr<span class=\"_ _1\"></span>edit (\u2018L<span class=\"_ _8\"></span>C\u2019) to FHB. <span class=\"_ _8\"></span>The LC is issued b<span class=\"_ _1\"></span>y </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3bf\">ABN <span class=\"_ _1\"></span>Amro, utilising part o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the revolving credit f<span class=\"_ _8\"></span>acility. </div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs3c0\">Recon<span class=\"_ _9\"></span>cili<span class=\"_ _9\"></span>ation t<span class=\"_ _9\"></span>o net d<span class=\"_ _9\"></span>ebt<span class=\"_ _9\"></span>:<span class=\"_ _264\"> </span></div><div class=\"gs3c1\"><table class=\"s w5ce h1a1\" id=\"_c7475c11-07db-4799-a99d-d0cd80e2e37a\"><tr><td></td><td class=\"t m0 x1a0 h2e y26a5 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y26a5 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y26a6 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y26a6 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2466 wae h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td class=\"c n x8aa y2466 wb0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td><td class=\"c n x30f y2466 wb1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h27 y26a7 ff2 fs6 fc2 sc0 ls2 ws2\">Less:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8ab y24b3 w5cf h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amounts payable under loan agr<span class=\"_ _1\"></span>eements<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ac y24b3 w5d0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ad y24b3 w5d1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,9<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x8ab y2442 w5d2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amounts payable under lease liabilities (<span class=\"_ _8\"></span>note 17)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ae y2442 w5d3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8af y2442 w5d4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _1\"></span>4,735)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w5d5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Net debt<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b0 y2443 w5d6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(37<span class=\"_ _8\"></span>,115)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b1 y2443 wff h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(<span class=\"_ _8\"></span>44,0<span class=\"_ _9\"></span>62)<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs3c3\">Recon<span class=\"_ _9\"></span>cili<span class=\"_ _9\"></span>ation of f<span class=\"_ _9\"></span>re<span class=\"_ _9\"></span>e cas<span class=\"_ _9\"></span>hflow<span class=\"_ _264\"> </span></div><div class=\"gs38d\"><table class=\"s w5d7 h1a9\" id=\"_1160b0de-4518-4b08-911d-0a0faf658fbb\"><tr><td></td><td class=\"t m0 x247 h2e y26a8 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y26a8 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y26a9 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y26a9 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2441 w5d8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Net cash from oper<span class=\"_ _1\"></span>ating activities<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b2 y2441 w15f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b3 y2441 w160 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">16<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>33<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w161 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Investment in pr<span class=\"_ _1\"></span>operty<span class=\"_ _8\"></span>, plant and equipment<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b4 y2442 w5d9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">(3<span class=\"_ _9\"></span>,475<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b5 y2442 w5da h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">(30,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>91)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w5db h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Free cashflo<span class=\"_ _1\"></span>w<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b6 y2443 w5dc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>72<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b7 y2443 w5dd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">(13<span class=\"_ _9\"></span>,5<span class=\"_ _9\"></span>58)<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls19 ws1e gs3c4\">Restricted cash<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3c5\">In the prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ear<span class=\"_ _4\"></span>, the cash and cash equivalents disclosed abov<span class=\"_ _1\"></span>e and in the Consolidated statemen<span class=\"_ _1\"></span>t of<span class=\"_ _1\"></span> cash flow<span class=\"_ _8\"></span> includes </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3c6\">$10 million which is pledged <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>ABN <span class=\"_ _1\"></span>Amro as collater<span class=\"_ _1\"></span>al for<span class=\"_ _8\"></span> the $20 million Letter<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> Credit pro<span class=\"_ _1\"></span>vided to FHB (<span class=\"_ _4\"></span>see note 28 </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3c7\">&amp; 31). In the curren<span class=\"_ _1\"></span>t y<span class=\"_ _1\"></span>ear<span class=\"_ _4\"></span>, this cash pledged was r<span class=\"_ _1\"></span>eleased as part of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>funding arrangements agreed <span class=\"_ _8\"></span>with ABN <span class=\"_ _8\"></span>Amro in </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3c8\">November<span class=\"_ _8\"></span> 2023.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs3c9\">Reconciliation to ad<span class=\"_ _1\"></span>justed cash:<span class=\"_ _264\"> </span></div><div class=\"gs3ca\"><table class=\"s w5de h1a9\" id=\"_d53533f3-857d-4a3c-ba84-8c8a64ac7efc\"><tr><td></td><td class=\"t m0 x247 h2e y26aa ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y26aa ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y26ab ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y26ab ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2441 wae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td class=\"c n x8aa y2441 wb0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td><td class=\"c n x30f y2441 wb1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w5df h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Less: Cash pledged to <span class=\"_ _8\"></span>ABN for Le<span class=\"_ _1\"></span>tter of<span class=\"_ _8\"></span> Credit<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b8 y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b9 y2442 w5e0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w5e1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Adjusted Cash<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ba y2443 w18c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td><td class=\"c n x8bb y2443 w5e2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">16,<span class=\"_ _8\"></span>765<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"gs3cb\"><table class=\"s w5e3 h1aa\" id=\"_6a966cb4-be08-4e11-8f49-8177e2399fb1\"><tr><td></td><td class=\"t m0 x83a h2e y26ac ff3 fs19 fc2 sc0 ls2 ws2\">Borrowings </td><td class=\"t m0 x8bc h2e y26ac ff3 fs19 fc2 sc0 ls2 ws2\">Leases </td><td class=\"t m0 x8bd h2e y26ac ff3 fs19 fc2 sc0 ls2 ws2\">Sub-total </td><td class=\"t m0 x8be h2e y26ac ff3 fs19 fc2 sc0 ls2 ws2\">Cash </td><td class=\"t m0 x248 h2e y26ac ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x8bf h2e y26ad ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x7ad h2e y26ad ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x7ae h2e y26ad ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x249 h2e y26ad ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x24a h2e y26ad ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y245f w5e4 h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">Ne<span class=\"_ _9\"></span>t de<span class=\"_ _9\"></span>bt a<span class=\"_ _9\"></span>s at 3<span class=\"_ _9\"></span>1 M<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>c<span class=\"_ _9\"></span>h 20<span class=\"_ _9\"></span>22<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c0 y245f w5e5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c1 y245f w5e6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(5<span class=\"_ _9\"></span>,2<span class=\"_ _9\"></span>17<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c2 y245f w5e7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>9,<span class=\"_ _0\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c3 y245f w5e8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">42,<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c4 y245f w5e9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(27<span class=\"_ _8\"></span>,152)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w5ea h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Cash flows<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c5 y2460 w5eb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">(10,<span class=\"_ _8\"></span>000)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c6 y2460 w5ec h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">94<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c7 y2460 w5ed h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c8 y2460 w5ee h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">(<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>6<span class=\"_ _2\"></span>,98<span class=\"_ _2\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c9 y2460 w5ef h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(26<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2623 w5f0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">New leases<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ca y2623 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8cb y2623 w2da h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(590)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8cc y2623 w5f1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(590)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8cd y2623 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ce y2623 w5f1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(590)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w5f2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change adjustments<span class=\"_ _264\"> </span></div></td><td class=\"c n x8cf y2462 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d0 y2462 w5f3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">67<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d1 y2462 w5f3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">67<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d2 y2462 w188 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">1,<span class=\"_ _9\"></span>523<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d3 y2462 w53f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">1,59<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w5f4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other changes<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d4 y2463 w5f5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">8,<span class=\"_ _9\"></span>069<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d5 y2463 w5f6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">65<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d6 y2463 w5f7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">8,1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d7 y2463 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d8 y2463 w5f8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">8<span class=\"_ _9\"></span>,13<span class=\"_ _2\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w5f9 h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">Ne<span class=\"_ _9\"></span>t de<span class=\"_ _9\"></span>bt a<span class=\"_ _9\"></span>s at 3<span class=\"_ _9\"></span>1 M<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>c<span class=\"_ _9\"></span>h 20<span class=\"_ _9\"></span>23<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d9 y2464 w5fa h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8da y2464 w5fb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,735)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8db y2464 w5fc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(70<span class=\"_ _9\"></span>,6<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>5)<span class=\"_ _264\"> </span></div></td><td class=\"c n x25e y2464 wb1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td><td class=\"c n x8dc y2464 w5fd h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(<span class=\"_ _1\"></span>44,062)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w5ea h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Cash flows<span class=\"_ _264\"> </span></div></td><td class=\"c n x8dd y2465 w5fe h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">17<span class=\"_ _4\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x8de y2465 w59d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,<span class=\"_ _9\"></span>04<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x8df y2465 w5ff h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">18,04<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e0 y2465 w600 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">533<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e1 y2465 w601 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">18,57<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y25c5 w5f0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">New leases<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ca y25c5 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e2 y25c5 w602 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls14a ws17b\">(7<span class=\"_ _8\"></span>57)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e3 y25c5 w603 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls14a ws17b\">(75<span class=\"_ _1\"></span>7)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e4 y25c5 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e5 y25c5 w604 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls14a ws17b\">(7<span class=\"_ _8\"></span>57)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w5f2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change adjustments<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e6 y2467 w1c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e7 y2467 w605 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">40<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e8 y2467 w411 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e9 y2467 w606 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">301<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ea y2467 w607 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">3<span class=\"_ _9\"></span>41<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w608 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">New loans<span class=\"_ _264\"> </span></div></td><td class=\"c n x8eb y2441 w609 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>9,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5e9 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ec y2441 w60a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _0\"></span>9,9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ed y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ee y2441 w60a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _0\"></span>9,9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w5f4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other changes<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ef y2442 w60b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>83)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8f0 y2442 w60c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">70<span class=\"_ _264\"> </span></div></td><td class=\"c n x8f1 y2442 w60d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>13)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8f2 y2442 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8f3 y2442 w60e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1,3<span class=\"_ _9\"></span>13)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w60f h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">Ne<span class=\"_ _9\"></span>t de<span class=\"_ _9\"></span>bt a<span class=\"_ _9\"></span>s at 3<span class=\"_ _9\"></span>1 M<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>c<span class=\"_ _9\"></span>h 20<span class=\"_ _9\"></span>24<span class=\"_ _264\"> </span></div></td><td class=\"c n x8f4 y2443 w610 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8f5 y2443 w611 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8f6 y2443 w612 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8f7 y2443 wb0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td><td class=\"c n x8f8 y2443 w613 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(37<span class=\"_ _8\"></span>,115)<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3cc\">Other changes r<span class=\"_ _1\"></span>elate to accrued inter<span class=\"_ _1\"></span>est and other<span class=\"_ _8\"></span> financing costs. In the prior <span class=\"_ _8\"></span>year<span class=\"_ _8\"></span>, the majority<span class=\"_ _8\"></span> of other changes </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3cd\">related <span class=\"_ _1\"></span>to the <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya restructure <span class=\"_ _8\"></span>which has been detailed above within <span class=\"_ _1\"></span>this note and accrued interes<span class=\"_ _1\"></span>t. </div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls3e ws46 gs422\">33.  Capit<span class=\"_ _9\"></span>al Commitments<span class=\"_ _264\"> </span></div><div class=\"gs270\"><table class=\"s w638 h19f\" id=\"_f7da3019-6a92-468c-a94b-f0808a928736\"><tr><td></td><td class=\"t m0 x247 h2e y2676 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x248 h2e y2676 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2677 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x24a h2e y2677 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2443 w639 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Contracted but not pro<span class=\"_ _1\"></span>vided for<span class=\"_ _8\"></span> in respect of property<span class=\"_ _8\"></span>, plant and equipment<span class=\"_ _264\"> </span></div></td><td class=\"c n x945 y2443 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x946 y2443 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "29<span class=\"_ _4\"></span>.  Commitme<span class=\"_ _9\"></span>nts under loan agreements<span class=\"_ _264\"> </span><table class=\"s w5ba h1a8\" id=\"_997764b0-a1f6-4e57-b025-de5e828503e2\"><tr><td></td><td class=\"t m0 x247 h2e y26a1 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y26a1 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y26a2 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y26a2 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h9 y26a3 ff3 fs6 fc2 sc0 ls74 ws72\">Loan obligations<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24ae w501 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Within one year<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c9 y24ae w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x89b y24ae w5bb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w504 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2d\">In the second to fifth years inclusive<span class=\"_ _264\"> </span></div></td><td class=\"c n x89c y2462 w5bc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">32<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x89d y2462 w5bd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">50,<span class=\"_ _9\"></span>288<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w5be h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">In greater than five years<span class=\"_ _264\"> </span></div></td><td class=\"c n x89e y2463 w5bf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _9\"></span>7,<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x89f y2463 w5c0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">6<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>32<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w5c1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Present <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> loan obligations<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a0 y2464 w280 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">60,<span class=\"_ _9\"></span>20<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a1 y2464 w5c2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">6<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26a4 ff3 fs6 fc2 sc0 ls74 ws72\">Amounts payable under<span class=\"_ _1\"></span> loan agreements \u2013 undiscounted<span class=\"_ _1\"></span> cashflows:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2466 w501 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Within one year<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a2 y2466 w5c3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>,6<span class=\"_ _2\"></span>46<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a3 y2466 w5c4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">10,<span class=\"_ _9\"></span>312<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w504 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2d\">In the second to fifth years inclusive<span class=\"_ _264\"> </span></div></td><td class=\"c n x89c y2467 w5c5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">3<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>94<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a4 y2467 w5c6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">5<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>76<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w469 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">After five years<span class=\"_ _264\"> </span></div></td><td class=\"c n x264 y2441 w5c7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">43<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a5 y2441 w5c8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>6<span class=\"_ _2\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w5c9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Less future finance charges<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a6 y2442 w5ca h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a7 y2442 w5cb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _0\"></span>7,<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w5c1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Present <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> loan obligations<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a8 y2443 w5cc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">60,20<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x8a9 y2443 w5cd h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">6<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>,9<span class=\"_ _2\"></span>20<span class=\"_ _264\"> </span></div></td></tr></table>ABN Deb<span class=\"_ _9\"></span>t Faciliti<span class=\"_ _9\"></span>es<span class=\"_ _264\"> </span>In November<span class=\"_ _8\"></span> 2023, Accsys and <span class=\"_ _8\"></span>ABN Amro agr<span class=\"_ _1\"></span>eed to amend and extend <span class=\"_ _8\"></span>the Company\u2019s main borro<span class=\"_ _1\"></span>wing facilities b<span class=\"_ _8\"></span>y  18 months to a maturity<span class=\"_ _8\"></span> date of 31 March 2026. <span class=\"_ _8\"></span>The facilities agreement <span class=\"_ _8\"></span>with ABN <span class=\"_ _8\"></span>Amro comprise a<span class=\"_ _264\"> </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">\u20ac33m remaining <span class=\"_ _8\"></span>T<span class=\"_ _8\"></span>erm Loan F<span class=\"_ _1\"></span>acility and, </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">\u20ac25m Revolving Cr<span class=\"_ _1\"></span>edit Facility<span class=\"_ _8\"></span> (\u2018RCF\u2019). </span>\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">The T<span class=\"_ _18\"></span>erm Loan has no scheduled repayments of<span class=\"_ _8\"></span> the term loan until 30 <span class=\"_ _8\"></span>June 2025, quarterly payments of<span class=\"_ _8\"></span> \u20ac1.125m </span>thereafter<span class=\"_ _4\"></span>. \u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">T<span class=\"_ _4\"></span>erm Loan interest <span class=\"_ _8\"></span>varies between 4.34% and 5.34% <span class=\"_ _8\"></span>with additional rolled up interest of<span class=\"_ _1\"></span> 3% accruing on \u20ac2.25 </span>million for<span class=\"_ _8\"></span> the period from 5 <span class=\"_ _8\"></span>April 2024 to 4 October 2024<span class=\"_ _8\"></span>, \u20ac4.5 million for<span class=\"_ _8\"></span> the period from 5 October<span class=\"_ _8\"></span> 2024 to 4 April 2025 and \u20ac6.75 million <span class=\"_ _8\"></span>from 5 April 2025, repr<span class=\"_ _1\"></span>esenting the <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>erm Loan Facility<span class=\"_ _1\"></span> amortisation payments <span class=\"_ _1\"></span>that w<span class=\"_ _1\"></span>ere deferr<span class=\"_ _1\"></span>ed under <span class=\"_ _1\"></span>the amortisation holiday<span class=\"_ _8\"></span>. \u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">RCF in<span class=\"_ _1\"></span>terest ra<span class=\"_ _1\"></span>te v<span class=\"_ _1\"></span>aries between 3.<span class=\"_ _8\"></span>0% and 4% above EURIBOR. </span>Approximately<span class=\"_ _8\"></span> \u20ac20m of <span class=\"_ _1\"></span>the RCF <span class=\"_ _8\"></span>was utilised to provide a L<span class=\"_ _1\"></span>etter<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> Credit by<span class=\"_ _8\"></span> ABN <span class=\"_ _8\"></span>Amro to FHB in support of<span class=\"_ _1\"></span> the Accoya USA<span class=\"_ _8\"></span> JV<span class=\"_ _8\"></span> funding arrangements, and the r<span class=\"_ _8\"></span>emaining \u20ac5 million was undrawn at 31 March 2024<span class=\"_ _8\"></span>. The facilities ar<span class=\"_ _1\"></span>e secured against <span class=\"_ _1\"></span>the assets of<span class=\"_ _8\"></span> the Group which ar<span class=\"_ _1\"></span>e 100% owned by<span class=\"_ _8\"></span> the Company and include covenants such as ne<span class=\"_ _1\"></span>t leverage, in<span class=\"_ _1\"></span>terest cov<span class=\"_ _8\"></span>er which are based upon <span class=\"_ _8\"></span>the results and assets which are 100% owned b<span class=\"_ _1\"></span>y the Company<span class=\"_ _1\"></span> and minimum liquidity co<span class=\"_ _1\"></span>venants. Convertible Loan notes<span class=\"_ _264\"> </span>In the Nov<span class=\"_ _1\"></span>ember 2023 capital r<span class=\"_ _1\"></span>aise, new<span class=\"_ _1\"></span> unsecured, non-transf<span class=\"_ _1\"></span>erable conv<span class=\"_ _1\"></span>ertible loan notes w<span class=\"_ _1\"></span>ere issued <span class=\"_ _1\"></span>totalling  \u20ac21 million (including the re<span class=\"_ _1\"></span>financing and discharge of<span class=\"_ _8\"></span> the existing \u20ac10 million 2022 Convertible Loan<span class=\"_ _4\"></span>).<span class=\"_ _264\"> </span>The convertible loans hav<span class=\"_ _1\"></span>e a 6 y<span class=\"_ _1\"></span>ear <span class=\"_ _8\"></span>term and carry a fixed r<span class=\"_ _1\"></span>ate coupon of<span class=\"_ _1\"></span> 9<span class=\"_ _4\"></span>.5%. For the <span class=\"_ _8\"></span>first 2.5 years the coupon is rolled up and def<span class=\"_ _1\"></span>erred and f<span class=\"_ _8\"></span>ollowing the 2.5 year<span class=\"_ _8\"></span> period, the deferred in<span class=\"_ _1\"></span>terest can either<span class=\"_ _1\"></span> be converted into or<span class=\"_ _8\"></span>dinary shares of<span class=\"_ _8\"></span> the Company or<span class=\"_ _8\"></span> paid in cash over <span class=\"_ _1\"></span>the remaining 3.5 <span class=\"_ _1\"></span>years at <span class=\"_ _1\"></span>the option of<span class=\"_ _8\"></span> the holders of <span class=\"_ _8\"></span>the convertible loan notes. Follo<span class=\"_ _1\"></span>wing that 2.5 <span class=\"_ _8\"></span>year period, interest shall be pa<span class=\"_ _1\"></span>yable in cash.<span class=\"_ _264\"> </span>The convertible loan note holders <span class=\"_ _8\"></span>will have the right <span class=\"_ _1\"></span>to convert <span class=\"_ _1\"></span>the convertible loan notes <span class=\"_ _8\"></span>they hold into Ordinary<span class=\"_ _8\"></span> Shares of<span class=\"_ _8\"></span> the Company at a price o<span class=\"_ _1\"></span>f 83.22 Eur<span class=\"_ _1\"></span>o cents per<span class=\"_ _1\"></span> share.<span class=\"_ _264\"> </span>T<span class=\"_ _4\"></span>ri<span class=\"_ _9\"></span>coya Nat<span class=\"_ _9\"></span>wes<span class=\"_ _9\"></span>t fac<span class=\"_ _9\"></span>ilit<span class=\"_ _9\"></span>y:<span class=\"_ _264\"> </span>In November<span class=\"_ _8\"></span> 2022, T<span class=\"_ _4\"></span>ricoya UK Limited (<span class=\"_ _8\"></span>the Company\u2019s subsidiary<span class=\"_ _4\"></span>) agreed with Natwest Bank plc <span class=\"_ _8\"></span>to restructure its TUK debt f<span class=\"_ _1\"></span>acility<span class=\"_ _8\"></span>, reducing the principal amount <span class=\"_ _8\"></span>to a \u20ac6m loan with a 7 year<span class=\"_ _8\"></span> term. The <span class=\"_ _1\"></span>facility<span class=\"_ _1\"></span> is secured by<span class=\"_ _8\"></span> fixed and floating charges ov<span class=\"_ _1\"></span>er all assets o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya UK Limited. Interest is calculated <span class=\"_ _8\"></span>with the margin ranging fr<span class=\"_ _8\"></span>om 325 to 475 basis points plus Euribor and capitalised during <span class=\"_ _1\"></span>the  7 y<span class=\"_ _1\"></span>ear <span class=\"_ _1\"></span>term. No repaymen<span class=\"_ _1\"></span>ts are due until <span class=\"_ _1\"></span>the facility<span class=\"_ _8\"></span> maturity date.<span class=\"_ _264\"> </span>At 31 March 2024<span class=\"_ _8\"></span>, the Group had \u20ac6.7m (31 Mar<span class=\"_ _1\"></span>ch 2023: \u20ac6.0m<span class=\"_ _4\"></span>) borrowed under <span class=\"_ _8\"></span>the facility<span class=\"_ _8\"></span>. T<span class=\"_ _4\"></span>ricoya UK Limited also pro<span class=\"_ _1\"></span>vided a <span class=\"_ _1\"></span>V<span class=\"_ _8\"></span>alue Recovery<span class=\"_ _1\"></span> Instrument (\u201cVRI\u201d) agreemen<span class=\"_ _1\"></span>t to Natw<span class=\"_ _1\"></span>est, to r<span class=\"_ _1\"></span>ecover<span class=\"_ _8\"></span> up to approximately<span class=\"_ _8\"></span> \u20ac9<span class=\"_ _8\"></span>.4m, on a contingent basis, depending on pr<span class=\"_ _1\"></span>ofitability o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the T<span class=\"_ _4\"></span>ricoya Hull plant once oper<span class=\"_ _8\"></span>ational.  The contingent payments <span class=\"_ _8\"></span>to NatWest are based upon <span class=\"_ _1\"></span>free cash-flo<span class=\"_ _1\"></span>w gener<span class=\"_ _1\"></span>ated by<span class=\"_ _8\"></span> the Hull plant (<span class=\"_ _8\"></span>see note 23).<span class=\"_ _264\"> </span>Accoya USA facility:<span class=\"_ _264\"> </span>In March 2022 the Compan<span class=\"_ _1\"></span>y\u2019<span class=\"_ _1\"></span>s joint <span class=\"_ _1\"></span>venture, <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> agreed an eight-year $70 million loan <span class=\"_ _8\"></span>from First Horizon Bank (\u2018FHB\u2019) of<span class=\"_ _1\"></span> T<span class=\"_ _18\"></span>ennessee, USA in r<span class=\"_ _1\"></span>espect of<span class=\"_ _1\"></span> the construction and oper<span class=\"_ _1\"></span>ation of<span class=\"_ _8\"></span> the Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _8\"></span> plant. FHB are also providing a further<span class=\"_ _1\"></span> $10 million rev<span class=\"_ _1\"></span>olving line of<span class=\"_ _1\"></span> credit <span class=\"_ _1\"></span>to be utilised to <span class=\"_ _1\"></span>fund working capital. <span class=\"_ _8\"></span>The FHB term loan is secured on <span class=\"_ _1\"></span>the assets of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya US<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> and is supported by<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya US<span class=\"_ _1\"></span>A<span class=\"_ _8\"></span>\u2019<span class=\"_ _1\"></span>s shareholders, including $50 million <span class=\"_ _1\"></span>through a limited guarantee provided on a pr<span class=\"_ _1\"></span>o-rata basis, <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>Accsys<span class=\"_ _8\"></span>\u2019 60% share representing $30 million (<span class=\"_ _4\"></span>see note 28 &amp; 31). The interest r<span class=\"_ _8\"></span>ate varies between 1.3% <span class=\"_ _8\"></span>to 2.1% o<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span> USD LIBOR. Principal repayments commence one <span class=\"_ _8\"></span>year f<span class=\"_ _1\"></span>ollowing the comple<span class=\"_ _1\"></span>tion and start-up of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>facility<span class=\"_ _8\"></span>, and are calculated on a <span class=\"_ _1\"></span>ten-year<span class=\"_ _1\"></span> amortisation period. <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _1\"></span> is equity accounted <span class=\"_ _8\"></span>for in these financial statements, <span class=\"_ _8\"></span>therefore <span class=\"_ _1\"></span>this Borrowing is no<span class=\"_ _1\"></span>t included in the Group<span class=\"_ _4\"></span>\u2019s borrowings. (See no<span class=\"_ _1\"></span>te 28).<span class=\"_ _264\"> </span>T<span class=\"_ _4\"></span>o support Accs<span class=\"_ _1\"></span>ys<span class=\"_ _1\"></span>\u2019 limited guarantee, <span class=\"_ _8\"></span>Accsys provided a $20 million L<span class=\"_ _1\"></span>etter o<span class=\"_ _1\"></span>f Cr<span class=\"_ _1\"></span>edit (\u2018L<span class=\"_ _8\"></span>C\u2019) to FHB. <span class=\"_ _8\"></span>The LC is issued b<span class=\"_ _1\"></span>y ABN <span class=\"_ _1\"></span>Amro, utilising part o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the revolving credit f<span class=\"_ _8\"></span>acility. Recon<span class=\"_ _9\"></span>cili<span class=\"_ _9\"></span>ation t<span class=\"_ _9\"></span>o net d<span class=\"_ _9\"></span>ebt<span class=\"_ _9\"></span>:<span class=\"_ _264\"> </span><table class=\"s w5ce h1a1\" id=\"_c7475c11-07db-4799-a99d-d0cd80e2e37a\"><tr><td></td><td class=\"t m0 x1a0 h2e y26a5 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y26a5 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y26a6 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y26a6 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2466 wae h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td class=\"c n x8aa y2466 wb0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td><td class=\"c n x30f y2466 wb1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h27 y26a7 ff2 fs6 fc2 sc0 ls2 ws2\">Less:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8ab y24b3 w5cf h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amounts payable under loan agr<span class=\"_ _1\"></span>eements<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ac y24b3 w5d0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ad y24b3 w5d1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,9<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x8ab y2442 w5d2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amounts payable under lease liabilities (<span class=\"_ _8\"></span>note 17)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ae y2442 w5d3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8af y2442 w5d4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _1\"></span>4,735)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w5d5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Net debt<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b0 y2443 w5d6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(37<span class=\"_ _8\"></span>,115)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b1 y2443 wff h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(<span class=\"_ _8\"></span>44,0<span class=\"_ _9\"></span>62)<span class=\"_ _264\"> </span></div></td></tr></table>Recon<span class=\"_ _9\"></span>cili<span class=\"_ _9\"></span>ation of f<span class=\"_ _9\"></span>re<span class=\"_ _9\"></span>e cas<span class=\"_ _9\"></span>hflow<span class=\"_ _264\"> </span><table class=\"s w5d7 h1a9\" id=\"_1160b0de-4518-4b08-911d-0a0faf658fbb\"><tr><td></td><td class=\"t m0 x247 h2e y26a8 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y26a8 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y26a9 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y26a9 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2441 w5d8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Net cash from oper<span class=\"_ _1\"></span>ating activities<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b2 y2441 w15f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">7,<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b3 y2441 w160 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">16<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>33<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w161 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Investment in pr<span class=\"_ _1\"></span>operty<span class=\"_ _8\"></span>, plant and equipment<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b4 y2442 w5d9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">(3<span class=\"_ _9\"></span>,475<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b5 y2442 w5da h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">(30,<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>91)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w5db h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Free cashflo<span class=\"_ _1\"></span>w<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b6 y2443 w5dc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3,<span class=\"_ _9\"></span>72<span class=\"_ _9\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b7 y2443 w5dd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">(13<span class=\"_ _9\"></span>,5<span class=\"_ _9\"></span>58)<span class=\"_ _264\"> </span></div></td></tr></table>Restricted cash<span class=\"_ _264\"> </span>In the prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ear<span class=\"_ _4\"></span>, the cash and cash equivalents disclosed abov<span class=\"_ _1\"></span>e and in the Consolidated statemen<span class=\"_ _1\"></span>t of<span class=\"_ _1\"></span> cash flow<span class=\"_ _8\"></span> includes $10 million which is pledged <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>ABN <span class=\"_ _1\"></span>Amro as collater<span class=\"_ _1\"></span>al for<span class=\"_ _8\"></span> the $20 million Letter<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> Credit pro<span class=\"_ _1\"></span>vided to FHB (<span class=\"_ _4\"></span>see note 28 &amp; 31). In the curren<span class=\"_ _1\"></span>t y<span class=\"_ _1\"></span>ear<span class=\"_ _4\"></span>, this cash pledged was r<span class=\"_ _1\"></span>eleased as part of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>funding arrangements agreed <span class=\"_ _8\"></span>with ABN <span class=\"_ _8\"></span>Amro in November<span class=\"_ _8\"></span> 2023.<span class=\"_ _264\"> </span>Reconciliation to ad<span class=\"_ _1\"></span>justed cash:<span class=\"_ _264\"> </span><table class=\"s w5de h1a9\" id=\"_d53533f3-857d-4a3c-ba84-8c8a64ac7efc\"><tr><td></td><td class=\"t m0 x247 h2e y26aa ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y26aa ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y26ab ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y26ab ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2441 wae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td class=\"c n x8aa y2441 wb0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td><td class=\"c n x30f y2441 wb1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w5df h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Less: Cash pledged to <span class=\"_ _8\"></span>ABN for Le<span class=\"_ _1\"></span>tter of<span class=\"_ _8\"></span> Credit<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b8 y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b9 y2442 w5e0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w5e1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Adjusted Cash<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ba y2443 w18c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td><td class=\"c n x8bb y2443 w5e2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">16,<span class=\"_ _8\"></span>765<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w5e3 h1aa\" id=\"_6a966cb4-be08-4e11-8f49-8177e2399fb1\"><tr><td></td><td class=\"t m0 x83a h2e y26ac ff3 fs19 fc2 sc0 ls2 ws2\">Borrowings </td><td class=\"t m0 x8bc h2e y26ac ff3 fs19 fc2 sc0 ls2 ws2\">Leases </td><td class=\"t m0 x8bd h2e y26ac ff3 fs19 fc2 sc0 ls2 ws2\">Sub-total </td><td class=\"t m0 x8be h2e y26ac ff3 fs19 fc2 sc0 ls2 ws2\">Cash </td><td class=\"t m0 x248 h2e y26ac ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x8bf h2e y26ad ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x7ad h2e y26ad ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x7ae h2e y26ad ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x249 h2e y26ad ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x24a h2e y26ad ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y245f w5e4 h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">Ne<span class=\"_ _9\"></span>t de<span class=\"_ _9\"></span>bt a<span class=\"_ _9\"></span>s at 3<span class=\"_ _9\"></span>1 M<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>c<span class=\"_ _9\"></span>h 20<span class=\"_ _9\"></span>22<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c0 y245f w5e5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c1 y245f w5e6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(5<span class=\"_ _9\"></span>,2<span class=\"_ _9\"></span>17<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c2 y245f w5e7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>9,<span class=\"_ _0\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>6<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c3 y245f w5e8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls11b ws15c\">42,<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c4 y245f w5e9 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(27<span class=\"_ _8\"></span>,152)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w5ea h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Cash flows<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c5 y2460 w5eb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">(10,<span class=\"_ _8\"></span>000)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c6 y2460 w5ec h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">94<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c7 y2460 w5ed h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c8 y2460 w5ee h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">(<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>6<span class=\"_ _2\"></span>,98<span class=\"_ _2\"></span>4)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8c9 y2460 w5ef h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12a ws15b\">(26<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>4)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2623 w5f0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">New leases<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ca y2623 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8cb y2623 w2da h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(590)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8cc y2623 w5f1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(590)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8cd y2623 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ce y2623 w5f1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(590)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w5f2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change adjustments<span class=\"_ _264\"> </span></div></td><td class=\"c n x8cf y2462 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d0 y2462 w5f3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">67<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d1 y2462 w5f3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">67<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d2 y2462 w188 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">1,<span class=\"_ _9\"></span>523<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d3 y2462 w53f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">1,59<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w5f4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other changes<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d4 y2463 w5f5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">8,<span class=\"_ _9\"></span>069<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d5 y2463 w5f6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">65<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d6 y2463 w5f7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">8,1<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d7 y2463 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d8 y2463 w5f8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">8<span class=\"_ _9\"></span>,13<span class=\"_ _2\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w5f9 h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">Ne<span class=\"_ _9\"></span>t de<span class=\"_ _9\"></span>bt a<span class=\"_ _9\"></span>s at 3<span class=\"_ _9\"></span>1 M<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>c<span class=\"_ _9\"></span>h 20<span class=\"_ _9\"></span>23<span class=\"_ _264\"> </span></div></td><td class=\"c n x8d9 y2464 w5fa h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8da y2464 w5fb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,735)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8db y2464 w5fc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(70<span class=\"_ _9\"></span>,6<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>5)<span class=\"_ _264\"> </span></div></td><td class=\"c n x25e y2464 wb1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td><td class=\"c n x8dc y2464 w5fd h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(<span class=\"_ _1\"></span>44,062)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w5ea h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Cash flows<span class=\"_ _264\"> </span></div></td><td class=\"c n x8dd y2465 w5fe h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls126 ws14c\">17<span class=\"_ _4\"></span>,000<span class=\"_ _264\"> </span></div></td><td class=\"c n x8de y2465 w59d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,<span class=\"_ _9\"></span>04<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x8df y2465 w5ff h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">18,04<span class=\"_ _9\"></span>4<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e0 y2465 w600 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls74 ws72\">533<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e1 y2465 w601 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">18,57<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y25c5 w5f0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">New leases<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ca y25c5 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e2 y25c5 w602 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls14a ws17b\">(7<span class=\"_ _8\"></span>57)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e3 y25c5 w603 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls14a ws17b\">(75<span class=\"_ _1\"></span>7)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e4 y25c5 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e5 y25c5 w604 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls14a ws17b\">(7<span class=\"_ _8\"></span>57)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w5f2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Foreign ex<span class=\"_ _1\"></span>change adjustments<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e6 y2467 w1c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e7 y2467 w605 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">40<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e8 y2467 w411 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x8e9 y2467 w606 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">301<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ea y2467 w607 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">3<span class=\"_ _9\"></span>41<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w608 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">New loans<span class=\"_ _264\"> </span></div></td><td class=\"c n x8eb y2441 w609 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>9,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x5e9 y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ec y2441 w60a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _0\"></span>9,9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ed y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ee y2441 w60a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _0\"></span>9,9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w5f4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Other changes<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ef y2442 w60b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>83)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8f0 y2442 w60c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">70<span class=\"_ _264\"> </span></div></td><td class=\"c n x8f1 y2442 w60d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>13)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8f2 y2442 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8f3 y2442 w60e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1,3<span class=\"_ _9\"></span>13)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w60f h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">Ne<span class=\"_ _9\"></span>t de<span class=\"_ _9\"></span>bt a<span class=\"_ _9\"></span>s at 3<span class=\"_ _9\"></span>1 M<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>c<span class=\"_ _9\"></span>h 20<span class=\"_ _9\"></span>24<span class=\"_ _264\"> </span></div></td><td class=\"c n x8f4 y2443 w610 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8f5 y2443 w611 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8f6 y2443 w612 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8f7 y2443 wb0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td><td class=\"c n x8f8 y2443 w613 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(37<span class=\"_ _8\"></span>,115)<span class=\"_ _264\"> </span></div></td></tr></table>Other changes r<span class=\"_ _1\"></span>elate to accrued inter<span class=\"_ _1\"></span>est and other<span class=\"_ _8\"></span> financing costs. In the prior <span class=\"_ _8\"></span>year<span class=\"_ _8\"></span>, the majority<span class=\"_ _8\"></span> of other changes related <span class=\"_ _1\"></span>to the <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya restructure <span class=\"_ _8\"></span>which has been detailed above within <span class=\"_ _1\"></span>this note and accrued interes<span class=\"_ _1\"></span>t. 33.  Capit<span class=\"_ _9\"></span>al Commitments<span class=\"_ _264\"> </span><table class=\"s w638 h19f\" id=\"_f7da3019-6a92-468c-a94b-f0808a928736\"><tr><td></td><td class=\"t m0 x247 h2e y2676 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x248 h2e y2676 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2677 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td><td class=\"t m0 x24a h2e y2677 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2443 w639 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Contracted but not pro<span class=\"_ _1\"></span>vided for<span class=\"_ _8\"></span> in respect of property<span class=\"_ _8\"></span>, plant and equipment<span class=\"_ _264\"> </span></div></td><td class=\"c n x945 y2443 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x946 y2443 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "Recon<span class=\"_ _9\"></span>cili<span class=\"_ _9\"></span>ation t<span class=\"_ _9\"></span>o net d<span class=\"_ _9\"></span>ebt<span class=\"_ _9\"></span>:<span class=\"_ _264\"> </span><table class=\"s w5ce h1a1\" id=\"_c7475c11-07db-4799-a99d-d0cd80e2e37a\"><tr><td></td><td class=\"t m0 x1a0 h2e y26a5 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y26a5 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y26a6 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y26a6 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2466 wae h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td class=\"c n x8aa y2466 wb0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td><td class=\"c n x30f y2466 wb1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h27 y26a7 ff2 fs6 fc2 sc0 ls2 ws2\">Less:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x8ab y24b3 w5cf h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amounts payable under loan agr<span class=\"_ _1\"></span>eements<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ac y24b3 w5d0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ad y24b3 w5d1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,9<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x8ab y2442 w5d2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amounts payable under lease liabilities (<span class=\"_ _8\"></span>note 17)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ae y2442 w5d3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8af y2442 w5d4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _1\"></span>4,735)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w5d5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Net debt<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b0 y2443 w5d6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(37<span class=\"_ _8\"></span>,115)<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b1 y2443 wff h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(<span class=\"_ _8\"></span>44,0<span class=\"_ _9\"></span>62)<span class=\"_ _264\"> </span></div></td></tr></table>Reconciliation to ad<span class=\"_ _1\"></span>justed cash:<span class=\"_ _264\"> </span><table class=\"s w5de h1a9\" id=\"_d53533f3-857d-4a3c-ba84-8c8a64ac7efc\"><tr><td></td><td class=\"t m0 x247 h2e y26aa ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y26aa ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y26ab ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y26ab ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2441 wae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td class=\"c n x8aa y2441 wb0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td><td class=\"c n x30f y2441 wb1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w5df h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Less: Cash pledged to <span class=\"_ _8\"></span>ABN for Le<span class=\"_ _1\"></span>tter of<span class=\"_ _8\"></span> Credit<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b8 y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b9 y2442 w5e0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w5e1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Adjusted Cash<span class=\"_ _264\"> </span></div></td><td class=\"c n x8ba y2443 w18c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td><td class=\"c n x8bb y2443 w5e2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">16,<span class=\"_ _8\"></span>765<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w614 h1ab\" id=\"_ce72686c-8ba7-4131-8b64-221b67829a07\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26ae ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26af ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26af ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26b0 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26b0 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">2024/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26b2 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26b3 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26b3 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26b4 ff3 fs6 fc2 sc0 ls1d ws24\">Financial assets<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 waa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x902 y24b2 w616 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">15,660<span class=\"_ _264\"> </span></div></td><td class=\"c n x903 y24b2 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x904 y24b2 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x905 y24b2 w617 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">15,660<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w618 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Financial asset investments<span class=\"_ _264\"> </span></div></td><td class=\"c n x906 y24b3 w619 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x907 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x908 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x78b y24b3 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x909 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 wae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x90a y2442 wb0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td><td class=\"c n x90b y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x78b y2442 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x90c y2442 wb0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x90d y2443 w61a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">43,0<span class=\"_ _9\"></span>87<span class=\"_ _264\"> </span></div></td><td class=\"c n x90e y2443 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x90f y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x910 y2443 w61b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">4<span class=\"_ _9\"></span>3,0<span class=\"_ _9\"></span>87<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w61c h1ab\" id=\"_09245062-4069-4a14-b8b5-b072a2ad196e\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26b5 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26b6 ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26b6 ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26b7 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26b7 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _1\"></span>/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26b9 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26b3 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26b3 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26ba ff3 fs6 fc2 sc0 ls1d ws24\">Financial assets<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 waa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x911 y24b2 w61d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">15,55<span class=\"_ _8\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x912 y24b2 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x913 y24b2 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x914 y24b2 w61e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">15,552<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w618 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Financial asset investments<span class=\"_ _264\"> </span></div></td><td class=\"c n x915 y24b3 w61f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x916 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x917 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x918 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x919 y24b3 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 wae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x91a y2442 w620 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td><td class=\"c n x91b y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x91c y2442 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x91d y2442 wb1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x91e y2443 w621 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">42<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x91f y2443 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x920 y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x921 y2443 w622 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">42<span class=\"_ _2\"></span>,14<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "In the prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ear<span class=\"_ _4\"></span>, the cash and cash equivalents disclosed abov<span class=\"_ _1\"></span>e and in the Consolidated statemen<span class=\"_ _1\"></span>t of<span class=\"_ _1\"></span> cash flow<span class=\"_ _8\"></span> includes $10 million which is pledged <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>ABN <span class=\"_ _1\"></span>Amro as collater<span class=\"_ _1\"></span>al for<span class=\"_ _8\"></span> the $20 million Letter<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> Credit pro<span class=\"_ _1\"></span>vided to FHB (<span class=\"_ _4\"></span>see note 28 &amp; 31). In the curren<span class=\"_ _1\"></span>t y<span class=\"_ _1\"></span>ear<span class=\"_ _4\"></span>, this cash pledged was r<span class=\"_ _1\"></span>eleased as part of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>funding arrangements agreed <span class=\"_ _8\"></span>with ABN <span class=\"_ _8\"></span>Amro in November<span class=\"_ _8\"></span> 2023.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "Capital risk management<span class=\"_ _264\"> </span>The Group manages its capital to ensur<span class=\"_ _8\"></span>e that entities in the Group <span class=\"_ _8\"></span>will be able to continue as a going concern while maximising the return to shareholders.<span class=\"_ _264\"> </span>The capital structure of<span class=\"_ _8\"></span> the Group consists of<span class=\"_ _8\"></span> cash and cash equivalents and equity attributable <span class=\"_ _1\"></span>to owners of<span class=\"_ _8\"></span> the parent Company<span class=\"_ _4\"></span>, comprising share capital, reserves and accumulated losses.<span class=\"_ _264\"> </span>The Board revie<span class=\"_ _1\"></span>ws the capital s<span class=\"_ _1\"></span>tructure on a regular<span class=\"_ _8\"></span> basis. As part of<span class=\"_ _8\"></span> that review<span class=\"_ _8\"></span>, the Board considers <span class=\"_ _1\"></span>the cost of<span class=\"_ _8\"></span> capital and the risks associated <span class=\"_ _8\"></span>with each class of capital. Based on the r<span class=\"_ _1\"></span>eview<span class=\"_ _8\"></span>, the Group <span class=\"_ _8\"></span>will balance its overall capital structure <span class=\"_ _1\"></span>through new<span class=\"_ _8\"></span> share issues and the raising of<span class=\"_ _8\"></span> debt if required.<span class=\"_ _264\"> </span>The Group<span class=\"_ _8\"></span>\u2019s s<span class=\"_ _1\"></span>trategy<span class=\"_ _1\"></span> is to maintain a Ne<span class=\"_ _1\"></span>t Debt / EBITDA<span class=\"_ _8\"></span> ratio of<span class=\"_ _1\"></span> below<span class=\"_ _1\"></span> 2.5x over<span class=\"_ _8\"></span> the longer term <span class=\"_ _8\"></span>while remaining within covenant le<span class=\"_ _1\"></span>vels set in its <span class=\"_ _8\"></span>ABN Amro loan <span class=\"_ _8\"></span>facility<span class=\"_ _1\"></span>. One of<span class=\"_ _1\"></span> the k<span class=\"_ _8\"></span>ey covenants under<span class=\"_ _8\"></span> the ABN <span class=\"_ _8\"></span>Amro facility<span class=\"_ _8\"></span> is the Net Debt/<span class=\"_ _264\"> </span>EBITDA<span class=\"_ _8\"></span> ratio based upon the results and assets <span class=\"_ _8\"></span>which are 100% owned by<span class=\"_ _1\"></span> the Company<span class=\"_ _4\"></span>, with the cov<span class=\"_ _1\"></span>enant test a<span class=\"_ _1\"></span>t  2.5x, increasing to 2.<span class=\"_ _8\"></span>75x for<span class=\"_ _1\"></span> the cov<span class=\"_ _8\"></span>enant tests for<span class=\"_ _8\"></span> the 12 months ending 30 September 2024<span class=\"_ _8\"></span>, 31 December 2024 and  31 March 2025 and then r<span class=\"_ _8\"></span>eturning to 2.5x. On this basis, Net Debt<span class=\"_ _8\"></span>/EBITDA r<span class=\"_ _1\"></span>atio w<span class=\"_ _1\"></span>as calculated at 0<span class=\"_ _1\"></span>.6 for<span class=\"_ _8\"></span> the year<span class=\"_ _8\"></span> ending 31 March 2024<span class=\"_ _1\"></span>.<span class=\"_ _264\"> </span>No final dividend is proposed in 2024 (2023: \u20acnil). <span class=\"_ _8\"></span>The Board deems it prudent f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>the Company<span class=\"_ _1\"></span> to pr<span class=\"_ _1\"></span>otect as strong a statement of<span class=\"_ _8\"></span> financial position as possible during the current phase o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the Company\u2019s gro<span class=\"_ _1\"></span>wth strategy<span class=\"_ _4\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "<div class=\"t m0 h2b ff5 fs2 fc4 sc0 lsfe ws2d gs3e5\">Financial I<span class=\"_ _1\"></span>nstruments by category<span class=\"_ _264\"> </span></div><div class=\"gs3e6\"><table class=\"s w614 h1ab\" id=\"_ce72686c-8ba7-4131-8b64-221b67829a07\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26ae ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26af ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26af ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26b0 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26b0 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">2024/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26b2 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26b3 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26b3 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26b4 ff3 fs6 fc2 sc0 ls1d ws24\">Financial assets<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 waa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x902 y24b2 w616 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">15,660<span class=\"_ _264\"> </span></div></td><td class=\"c n x903 y24b2 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x904 y24b2 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x905 y24b2 w617 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">15,660<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w618 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Financial asset investments<span class=\"_ _264\"> </span></div></td><td class=\"c n x906 y24b3 w619 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x907 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x908 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x78b y24b3 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x909 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 wae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x90a y2442 wb0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td><td class=\"c n x90b y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x78b y2442 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x90c y2442 wb0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x90d y2443 w61a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">43,0<span class=\"_ _9\"></span>87<span class=\"_ _264\"> </span></div></td><td class=\"c n x90e y2443 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x90f y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x910 y2443 w61b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">4<span class=\"_ _9\"></span>3,0<span class=\"_ _9\"></span>87<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"gs3e7\"><table class=\"s w61c h1ab\" id=\"_09245062-4069-4a14-b8b5-b072a2ad196e\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26b5 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26b6 ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26b6 ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26b7 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26b7 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _1\"></span>/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26b9 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26b3 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26b3 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26ba ff3 fs6 fc2 sc0 ls1d ws24\">Financial assets<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 waa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x911 y24b2 w61d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">15,55<span class=\"_ _8\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x912 y24b2 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x913 y24b2 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x914 y24b2 w61e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">15,552<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w618 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Financial asset investments<span class=\"_ _264\"> </span></div></td><td class=\"c n x915 y24b3 w61f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x916 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x917 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x918 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x919 y24b3 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 wae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x91a y2442 w620 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td><td class=\"c n x91b y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x91c y2442 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x91d y2442 wb1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x91e y2443 w621 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">42<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x91f y2443 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x920 y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x921 y2443 w622 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">42<span class=\"_ _2\"></span>,14<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"gs3e8\"><table class=\"s w623 h1ac\" id=\"_eb02de1b-3d8f-4ada-9ab2-37cce5053bfb\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26bb ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26bc ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26bc ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26bd ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26bd ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">2024/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26bf ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26c0 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26c0 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26c1 ff3 fs6 fc2 sc0 ls1d ws24\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2466 w624 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Borrowings \u2013 loans<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x922 y2466 w610 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x923 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7da y2466 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x924 y2466 w625 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w626 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Lease liabilities<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x925 y24b2 w627 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x926 y24b2 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x927 y24b2 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x928 y24b2 w5ed h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 wb7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x929 y24b3 w628 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(<span class=\"_ _9\"></span>11,824)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92a y24b3 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x92b y24b3 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x92c y24b3 w451 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(11,<span class=\"_ _9\"></span>824)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w541 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>alue Recovery Instrument (\u201cVRI\u201d)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92d y2442 w61f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x92e y2442 w629 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(1<span class=\"_ _9\"></span>,102)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92f y2442 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x930 y2442 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x931 y2442 w62a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(1,102)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x932 y2443 w62b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls123 ws71\">(7<span class=\"_ _9\"></span>7<span class=\"_ _8\"></span>,468<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x933 y2443 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x21c y2443 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x934 y2443 w62c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls123 ws71\">(77<span class=\"_ _8\"></span>,468)<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"gs3e9\"><table class=\"s w62d h1ad\" id=\"_a01860a3-10e1-463f-9df7-19c9e8cc39d6\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26c2 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26c3 ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26c3 ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26c4 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26c4 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _1\"></span>/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26c6 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26c0 w615 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26c0 w3d8 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26c7 ff3 fs6 fc2 sc0 ls1d ws24\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2466 w624 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Borrowings \u2013 loans<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x935 y2466 w62e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x936 y2466 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x937 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x938 y2466 w62f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w626 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Lease liabilities<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x939 y2467 w630 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,735)<span class=\"_ _264\"> </span></div></td><td class=\"c n x721 y2467 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93a y2467 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93b y2467 w631 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,735)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 wb7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x93c y2441 w632 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x93d y2441 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93e y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93f y2441 w633 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w541 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>alue Recovery Instrument (\u201cVRI\u201d)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x940 y2442 w634 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>83)<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c n x941 y2442 w635 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1,<span class=\"_ _9\"></span>383)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x942 y2443 w636 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9,9<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6b0 y2443 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x943 y2443 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x944 y2443 w637 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>8<span class=\"_ _0\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3ea\">Money<span class=\"_ _1\"></span> market deposits ar<span class=\"_ _1\"></span>e held at financial institutions <span class=\"_ _8\"></span>with high credit ratings (Standard &amp; P<span class=\"_ _1\"></span>oor\u2019<span class=\"_ _8\"></span>s rating of <span class=\"_ _8\"></span>A).<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3eb\">All assets and liabilities mature <span class=\"_ _8\"></span>within one year ex<span class=\"_ _8\"></span>cept for <span class=\"_ _8\"></span>the lease liabilities, for <span class=\"_ _8\"></span>which details are given in note 17 and </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3ec\">loans, for<span class=\"_ _8\"></span> which details are given in no<span class=\"_ _1\"></span>te 29<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3ed\">T<span class=\"_ _4\"></span>rade payables ar<span class=\"_ _1\"></span>e payable on <span class=\"_ _8\"></span>various terms, typically<span class=\"_ _1\"></span> not longer<span class=\"_ _1\"></span> than 30 <span class=\"_ _1\"></span>to 60 days <span class=\"_ _8\"></span>with the exception of<span class=\"_ _8\"></span> some major </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3ee\">capex items.<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls3b ws41 gs41e\">Fair<span class=\"_ _8\"></span> value of financial instruments<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs41f\">In the opinion of<span class=\"_ _8\"></span> the Directors, ther<span class=\"_ _1\"></span>e is no material differ<span class=\"_ _1\"></span>ence between <span class=\"_ _1\"></span>the book v<span class=\"_ _1\"></span>alue and the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> all financial </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs420\">assets and financial liabilities.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-529": {
   "value": "Financial I<span class=\"_ _1\"></span>nstruments by category<span class=\"_ _264\"> </span><table class=\"s w614 h1ab\" id=\"_ce72686c-8ba7-4131-8b64-221b67829a07\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26ae ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26af ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26af ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26b0 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26b0 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">2024/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26b2 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26b3 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26b3 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26b4 ff3 fs6 fc2 sc0 ls1d ws24\">Financial assets<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 waa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x902 y24b2 w616 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">15,660<span class=\"_ _264\"> </span></div></td><td class=\"c n x903 y24b2 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x904 y24b2 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x905 y24b2 w617 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">15,660<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w618 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Financial asset investments<span class=\"_ _264\"> </span></div></td><td class=\"c n x906 y24b3 w619 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x907 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x908 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x78b y24b3 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x909 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 wae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x90a y2442 wb0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td><td class=\"c n x90b y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x78b y2442 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x90c y2442 wb0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x90d y2443 w61a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">43,0<span class=\"_ _9\"></span>87<span class=\"_ _264\"> </span></div></td><td class=\"c n x90e y2443 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x90f y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x910 y2443 w61b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">4<span class=\"_ _9\"></span>3,0<span class=\"_ _9\"></span>87<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w61c h1ab\" id=\"_09245062-4069-4a14-b8b5-b072a2ad196e\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26b5 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26b6 ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26b6 ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26b7 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26b7 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _1\"></span>/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26b9 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26b3 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26b3 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26ba ff3 fs6 fc2 sc0 ls1d ws24\">Financial assets<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 waa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x911 y24b2 w61d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">15,55<span class=\"_ _8\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x912 y24b2 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x913 y24b2 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x914 y24b2 w61e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">15,552<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w618 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Financial asset investments<span class=\"_ _264\"> </span></div></td><td class=\"c n x915 y24b3 w61f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x916 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x917 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x918 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x919 y24b3 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 wae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x91a y2442 w620 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td><td class=\"c n x91b y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x91c y2442 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x91d y2442 wb1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x91e y2443 w621 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">42<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x91f y2443 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x920 y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x921 y2443 w622 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">42<span class=\"_ _2\"></span>,14<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w623 h1ac\" id=\"_eb02de1b-3d8f-4ada-9ab2-37cce5053bfb\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26bb ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26bc ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26bc ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26bd ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26bd ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">2024/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26bf ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26c0 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26c0 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26c1 ff3 fs6 fc2 sc0 ls1d ws24\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2466 w624 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Borrowings \u2013 loans<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x922 y2466 w610 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x923 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7da y2466 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x924 y2466 w625 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w626 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Lease liabilities<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x925 y24b2 w627 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x926 y24b2 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x927 y24b2 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x928 y24b2 w5ed h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 wb7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x929 y24b3 w628 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(<span class=\"_ _9\"></span>11,824)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92a y24b3 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x92b y24b3 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x92c y24b3 w451 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(11,<span class=\"_ _9\"></span>824)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w541 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>alue Recovery Instrument (\u201cVRI\u201d)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92d y2442 w61f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x92e y2442 w629 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(1<span class=\"_ _9\"></span>,102)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92f y2442 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x930 y2442 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x931 y2442 w62a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(1,102)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x932 y2443 w62b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls123 ws71\">(7<span class=\"_ _9\"></span>7<span class=\"_ _8\"></span>,468<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x933 y2443 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x21c y2443 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x934 y2443 w62c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls123 ws71\">(77<span class=\"_ _8\"></span>,468)<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w62d h1ad\" id=\"_a01860a3-10e1-463f-9df7-19c9e8cc39d6\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26c2 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26c3 ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26c3 ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26c4 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26c4 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _1\"></span>/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26c6 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26c0 w615 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26c0 w3d8 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26c7 ff3 fs6 fc2 sc0 ls1d ws24\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2466 w624 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Borrowings \u2013 loans<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x935 y2466 w62e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x936 y2466 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x937 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x938 y2466 w62f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w626 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Lease liabilities<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x939 y2467 w630 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,735)<span class=\"_ _264\"> </span></div></td><td class=\"c n x721 y2467 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93a y2467 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93b y2467 w631 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,735)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 wb7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x93c y2441 w632 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x93d y2441 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93e y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93f y2441 w633 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w541 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>alue Recovery Instrument (\u201cVRI\u201d)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x940 y2442 w634 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>83)<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c n x941 y2442 w635 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1,<span class=\"_ _9\"></span>383)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x942 y2443 w636 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9,9<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6b0 y2443 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x943 y2443 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x944 y2443 w637 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>8<span class=\"_ _0\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table>Money<span class=\"_ _1\"></span> market deposits ar<span class=\"_ _1\"></span>e held at financial institutions <span class=\"_ _8\"></span>with high credit ratings (Standard &amp; P<span class=\"_ _1\"></span>oor\u2019<span class=\"_ _8\"></span>s rating of <span class=\"_ _8\"></span>A).<span class=\"_ _264\"> </span>All assets and liabilities mature <span class=\"_ _8\"></span>within one year ex<span class=\"_ _8\"></span>cept for <span class=\"_ _8\"></span>the lease liabilities, for <span class=\"_ _8\"></span>which details are given in note 17 and loans, for<span class=\"_ _8\"></span> which details are given in no<span class=\"_ _1\"></span>te 29<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span>T<span class=\"_ _4\"></span>rade payables ar<span class=\"_ _1\"></span>e payable on <span class=\"_ _8\"></span>various terms, typically<span class=\"_ _1\"></span> not longer<span class=\"_ _1\"></span> than 30 <span class=\"_ _1\"></span>to 60 days <span class=\"_ _8\"></span>with the exception of<span class=\"_ _8\"></span> some major capex items.<span class=\"_ _264\"> </span>Fair<span class=\"_ _8\"></span> value of financial instruments<span class=\"_ _264\"> </span>In the opinion of<span class=\"_ _8\"></span> the Directors, ther<span class=\"_ _1\"></span>e is no material differ<span class=\"_ _1\"></span>ence between <span class=\"_ _1\"></span>the book v<span class=\"_ _1\"></span>alue and the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> all financial assets and financial liabilities.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-549": {
   "value": "Financial I<span class=\"_ _1\"></span>nstruments by category<span class=\"_ _264\"> </span><table class=\"s w614 h1ab\" id=\"_ce72686c-8ba7-4131-8b64-221b67829a07\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26ae ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26af ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26af ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26b0 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26b0 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">2024/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26b1 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26b2 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26b3 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26b3 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26b4 ff3 fs6 fc2 sc0 ls1d ws24\">Financial assets<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 waa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x902 y24b2 w616 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">15,660<span class=\"_ _264\"> </span></div></td><td class=\"c n x903 y24b2 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x904 y24b2 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x905 y24b2 w617 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">15,660<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w618 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Financial asset investments<span class=\"_ _264\"> </span></div></td><td class=\"c n x906 y24b3 w619 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x907 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x908 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x78b y24b3 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x909 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 wae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x90a y2442 wb0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td><td class=\"c n x90b y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x78b y2442 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x90c y2442 wb0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">27<span class=\"_ _8\"></span>,427<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x90d y2443 w61a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">43,0<span class=\"_ _9\"></span>87<span class=\"_ _264\"> </span></div></td><td class=\"c n x90e y2443 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x90f y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x910 y2443 w61b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls3e ws46\">4<span class=\"_ _9\"></span>3,0<span class=\"_ _9\"></span>87<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w61c h1ab\" id=\"_09245062-4069-4a14-b8b5-b072a2ad196e\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26b5 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26b6 ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26b6 ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26b7 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26b7 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _1\"></span>/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26b8 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26b9 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26b3 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26b3 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26ba ff3 fs6 fc2 sc0 ls1d ws24\">Financial assets<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y24b2 waa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other receivables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x911 y24b2 w61d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">15,55<span class=\"_ _8\"></span>2<span class=\"_ _264\"> </span></div></td><td class=\"c n x912 y24b2 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x913 y24b2 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x914 y24b2 w61e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls83 ws99\">15,552<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w618 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Financial asset investments<span class=\"_ _264\"> </span></div></td><td class=\"c n x915 y24b3 w61f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x916 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x917 y24b3 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x918 y24b3 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x919 y24b3 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 wae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash and cash equivalents<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x91a y2442 w620 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td><td class=\"c n x91b y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x91c y2442 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x91d y2442 wb1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls73 ws88\">26,5<span class=\"_ _8\"></span>93<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x91e y2443 w621 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">42<span class=\"_ _9\"></span>,1<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x91f y2443 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x920 y2443 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x921 y2443 w622 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">42<span class=\"_ _2\"></span>,14<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w623 h1ac\" id=\"_eb02de1b-3d8f-4ada-9ab2-37cce5053bfb\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26bb ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26bc ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26bc ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26bd ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26bd ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">2024/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26bf ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26c0 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26c0 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26c1 ff3 fs6 fc2 sc0 ls1d ws24\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2466 w624 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Borrowings \u2013 loans<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x922 y2466 w610 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x923 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7da y2466 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x924 y2466 w625 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w626 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Lease liabilities<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x925 y24b2 w627 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x926 y24b2 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x927 y24b2 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x928 y24b2 w5ed h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 wb7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x929 y24b3 w628 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(<span class=\"_ _9\"></span>11,824)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92a y24b3 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x92b y24b3 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x92c y24b3 w451 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(11,<span class=\"_ _9\"></span>824)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w541 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>alue Recovery Instrument (\u201cVRI\u201d)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92d y2442 w61f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x92e y2442 w629 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(1<span class=\"_ _9\"></span>,102)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92f y2442 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x930 y2442 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x931 y2442 w62a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(1,102)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x932 y2443 w62b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls123 ws71\">(7<span class=\"_ _9\"></span>7<span class=\"_ _8\"></span>,468<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x933 y2443 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x21c y2443 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x934 y2443 w62c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls123 ws71\">(77<span class=\"_ _8\"></span>,468)<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w62d h1ad\" id=\"_a01860a3-10e1-463f-9df7-19c9e8cc39d6\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26c2 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26c3 ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26c3 ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26c4 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26c4 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _1\"></span>/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26c6 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26c0 w615 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26c0 w3d8 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26c7 ff3 fs6 fc2 sc0 ls1d ws24\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2466 w624 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Borrowings \u2013 loans<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x935 y2466 w62e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x936 y2466 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x937 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x938 y2466 w62f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w626 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Lease liabilities<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x939 y2467 w630 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,735)<span class=\"_ _264\"> </span></div></td><td class=\"c n x721 y2467 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93a y2467 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93b y2467 w631 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,735)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 wb7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x93c y2441 w632 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x93d y2441 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93e y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93f y2441 w633 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w541 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>alue Recovery Instrument (\u201cVRI\u201d)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x940 y2442 w634 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>83)<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c n x941 y2442 w635 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1,<span class=\"_ _9\"></span>383)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x942 y2443 w636 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9,9<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6b0 y2443 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x943 y2443 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x944 y2443 w637 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>8<span class=\"_ _0\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "<table class=\"s w623 h1ac\" id=\"_eb02de1b-3d8f-4ada-9ab2-37cce5053bfb\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26bb ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26bc ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26bc ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26bd ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26bd ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">2024/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26be ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26bf ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26c0 w615 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26c0 w3d8 h192\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26c1 ff3 fs6 fc2 sc0 ls1d ws24\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2466 w624 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Borrowings \u2013 loans<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x922 y2466 w610 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x923 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7da y2466 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x924 y2466 w625 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w626 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Lease liabilities<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x925 y24b2 w627 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x926 y24b2 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x927 y24b2 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x928 y24b2 w5ed h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls72 ws87\">(4<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 wb7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x929 y24b3 w628 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(<span class=\"_ _9\"></span>11,824)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92a y24b3 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x92b y24b3 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x92c y24b3 w451 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(11,<span class=\"_ _9\"></span>824)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w541 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>alue Recovery Instrument (\u201cVRI\u201d)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92d y2442 w61f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse0 wsfc\">Level 2<span class=\"_ _264\"> </span></div></td><td class=\"c n x92e y2442 w629 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(1<span class=\"_ _9\"></span>,102)<span class=\"_ _264\"> </span></div></td><td class=\"c n x92f y2442 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x930 y2442 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x931 y2442 w62a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(1,102)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x932 y2443 w62b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls123 ws71\">(7<span class=\"_ _9\"></span>7<span class=\"_ _8\"></span>,468<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x933 y2443 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x21c y2443 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x934 y2443 w62c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls123 ws71\">(77<span class=\"_ _8\"></span>,468)<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w62d h1ad\" id=\"_a01860a3-10e1-463f-9df7-19c9e8cc39d6\"><tr><td></td><td></td><td></td><td class=\"t m0 x8f9 h2e y26c2 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x8fa h2e y26c3 ff3 fs19 fc2 sc0 ls2 ws160\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x8fb h2e y26c3 ff3 fs19 fc2 sc0 ls2 ws2\">At amortised </td><td class=\"t m0 x83c h2e y26c4 ff3 fs19 fc2 sc0 ls2 ws2\">though profit </td><td class=\"t m0 x8fc h2e y26c4 ff3 fs19 fc2 sc0 ls2 ws160\">At fair value </td><td></td></tr><tr><td class=\"t m0 x24b h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _1\"></span>/ \u20ac \u2018000<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fd h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">hierarchy<span class=\"_ _264\"> </span></td><td class=\"t m0 x8fe h2e y26c5 ff3 fs19 fc2 sc0 ls2 ws2\">cost<span class=\"_ _264\"> </span></td><td class=\"t m0 x8ff h2e y26c6 ff3 fs19 fc2 sc0 ls2 ws2\">or loss<span class=\"_ _264\"> </span></td><td class=\"c n x900 y26c0 w615 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">through OCI<span class=\"_ _264\"> </span></div></td><td class=\"c n x901 y26c0 w3d8 h189\"><div class=\"t m0 x1af h2e y2603 ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26c7 ff3 fs6 fc2 sc0 ls1d ws24\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _264\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2466 w624 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Borrowings \u2013 loans<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x935 y2466 w62e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x936 y2466 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x937 y2466 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x938 y2466 w62f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>5<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w626 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Lease liabilities<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x939 y2467 w630 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,735)<span class=\"_ _264\"> </span></div></td><td class=\"c n x721 y2467 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93a y2467 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93b y2467 w631 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">(<span class=\"_ _8\"></span>4,735)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 wb7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade and other payables<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x93c y2441 w632 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x93d y2441 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93e y2441 w15 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x93f y2441 w633 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">(<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>7,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w541 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">V<span class=\"_ _8\"></span>alue Recovery Instrument (\u201cVRI\u201d)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x940 y2442 w634 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1<span class=\"_ _9\"></span>,3<span class=\"_ _9\"></span>83)<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c n x941 y2442 w635 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(1,<span class=\"_ _9\"></span>383)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w415 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>otal<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x942 y2443 w636 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9,9<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x6b0 y2443 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x943 y2443 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x944 y2443 w637 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9,<span class=\"_ _9\"></span>9<span class=\"_ _9\"></span>8<span class=\"_ _0\"></span>0<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "<div class=\"t m0 h2b ff5 fs2 fc4 sc0 lsba wsce gs3f0\">Market<span class=\"_ _1\"></span> risk<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3f1\">The Group<span class=\"_ _8\"></span>\u2019s activities e<span class=\"_ _1\"></span>xpose it primarily <span class=\"_ _8\"></span>to the financial risks of<span class=\"_ _8\"></span> changes in foreign currency<span class=\"_ _8\"></span> exchange rates and </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3f2\">interest r<span class=\"_ _1\"></span>ates.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "<div class=\"t m0 h2b ff5 fs2 fc4 sc0 lsfe ws2d gs3f4\">Financial risk<span class=\"_ _1\"></span> management objectives<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3f5\">The Group<span class=\"_ _8\"></span>\u2019s <span class=\"_ _8\"></span>treasury policy<span class=\"_ _1\"></span> is structured <span class=\"_ _8\"></span>to ensure that adequate financial r<span class=\"_ _1\"></span>esources are av<span class=\"_ _8\"></span>ailable for <span class=\"_ _1\"></span>the development </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3f6\">of<span class=\"_ _1\"></span> its business whilst managing its curr<span class=\"_ _1\"></span>ency<span class=\"_ _8\"></span>, interest ra<span class=\"_ _1\"></span>te, counterparty cr<span class=\"_ _8\"></span>edit and liquidity risks. The Gr<span class=\"_ _8\"></span>oup\u2019<span class=\"_ _8\"></span>s treasury<span class=\"_ _1\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3f7\">strategy<span class=\"_ _8\"></span> and policy are dev<span class=\"_ _1\"></span>eloped centrally<span class=\"_ _1\"></span> and approv<span class=\"_ _1\"></span>ed by<span class=\"_ _8\"></span> the Board. </div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 lsfe ws2d gs3f9\">Foreign currency risk management<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3fa\">The Group<span class=\"_ _8\"></span>\u2019s <span class=\"_ _8\"></span>functional currency is the Eur<span class=\"_ _8\"></span>o with the majority o<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span> operating costs and balances denominated in Eur<span class=\"_ _1\"></span>os. <span class=\"_ _1\"></span>An </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3fb\">increasing proportion o<span class=\"_ _1\"></span>f costs <span class=\"_ _8\"></span>will be incurred in pounds sterling as the Group<span class=\"_ _4\"></span>\u2019s activities associated with <span class=\"_ _8\"></span>the T<span class=\"_ _4\"></span>ricoya </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3fc\">plant in Hull increase, although <span class=\"_ _1\"></span>future rev<span class=\"_ _8\"></span>enues will be in Euros or other<span class=\"_ _8\"></span> currencies. Equity contributions into <span class=\"_ _8\"></span>Accoya </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3fd\">USA<span class=\"_ _8\"></span> and a smaller proportion of<span class=\"_ _1\"></span> rev<span class=\"_ _1\"></span>enue and expenditure are incurr<span class=\"_ _8\"></span>ed in US dollars and expenditure is also incurred in </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3fe\">pounds sterling. In addition some raw<span class=\"_ _1\"></span> materials, while priced in Eur<span class=\"_ _1\"></span>os, are sourced <span class=\"_ _8\"></span>from countries which are not <span class=\"_ _8\"></span>within </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs3ff\">the Eurozone. <span class=\"_ _8\"></span>The Group monitors any<span class=\"_ _1\"></span> potential underlying exposure <span class=\"_ _8\"></span>to other exchange r<span class=\"_ _1\"></span>ates. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs400\">If ex<span class=\"_ _8\"></span>change rates changed by 5% <span class=\"_ _1\"></span>from ex<span class=\"_ _1\"></span>change rates at 31 Mar<span class=\"_ _1\"></span>ch 2024, <span class=\"_ _8\"></span>the effect on the P&amp;L<span class=\"_ _1\"></span> from <span class=\"_ _8\"></span>the revaluation of:<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs401\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">T<span class=\"_ _4\"></span>rade Receivables \u2013 P&amp;L<span class=\"_ _8\"></span> impact would not be material. <span class=\"_ _8\"></span>The details of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>rade receivables per<span class=\"_ _8\"></span> Currency is disclosed </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs402\">in note 22 with <span class=\"_ _8\"></span>the US Dollar receivables held in <span class=\"_ _8\"></span>Titan W<span class=\"_ _1\"></span>ood Inc, which has a US Dollar<span class=\"_ _8\"></span> reporting currency<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs403\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">T<span class=\"_ _4\"></span>rade payables \u2013 P&amp;L<span class=\"_ _8\"></span> impact would be appro<span class=\"_ _1\"></span>ximately \u20ac144<span class=\"_ _8\"></span>,000</span><span class=\"fc2\">.<span class=\"_ _264\"> </span></span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls14b ws3a gs404\">Interest ra<span class=\"_ _1\"></span>te risk<span class=\"_ _8\"></span> management<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs405\">Some of<span class=\"_ _1\"></span> the Group<span class=\"_ _4\"></span>\u2019s borrowings ha<span class=\"_ _1\"></span>ve <span class=\"_ _1\"></span>variable interes<span class=\"_ _1\"></span>t rates based on a rele<span class=\"_ _1\"></span>vant benchmark (i.<span class=\"_ _1\"></span>e. EURIBOR) plus an </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs406\">agreed margin. Surplus <span class=\"_ _1\"></span>funds are inv<span class=\"_ _1\"></span>ested in short term inter<span class=\"_ _8\"></span>est rate deposits to reduce exposur<span class=\"_ _1\"></span>e to changes in </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs407\">interest r<span class=\"_ _1\"></span>ates. <span class=\"_ _1\"></span>The Group does not curr<span class=\"_ _1\"></span>ently en<span class=\"_ _1\"></span>ter into an<span class=\"_ _1\"></span>y in<span class=\"_ _1\"></span>terest ra<span class=\"_ _1\"></span>te hedging arrangements, although <span class=\"_ _1\"></span>will review<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs408\">the need to do so in respect o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the variable interes<span class=\"_ _1\"></span>t rate loan f<span class=\"_ _1\"></span>acilities.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs409\">If <span class=\"_ _8\"></span>the interest rate changed by<span class=\"_ _8\"></span> 5% on loans which have a <span class=\"_ _1\"></span>variable interes<span class=\"_ _1\"></span>t element, the P&amp;L<span class=\"_ _8\"></span> impact would be </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs40a\">approximately<span class=\"_ _8\"></span> \u20ac341,000.<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 lsfe ws2d gs40b\">Credit risk management<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs40c\">The Group is exposed <span class=\"_ _1\"></span>to credit risk due <span class=\"_ _1\"></span>to its trade r<span class=\"_ _1\"></span>eceivables <span class=\"_ _1\"></span>from customers and cash deposits <span class=\"_ _1\"></span>with financial </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs40d\">institutions. <span class=\"_ _1\"></span>The Group<span class=\"_ _8\"></span>\u2019s maximum e<span class=\"_ _1\"></span>xposure <span class=\"_ _1\"></span>to credit risk is limited to <span class=\"_ _8\"></span>their carrying amount recognised at <span class=\"_ _1\"></span>the balance </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs40e\">sheet date.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs40f\">The Group ensures <span class=\"_ _8\"></span>that sales are made to customers with an appr<span class=\"_ _8\"></span>opriate credit history <span class=\"_ _1\"></span>to reduce the risk <span class=\"_ _8\"></span>where this is </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs410\">considered necessary<span class=\"_ _8\"></span>. The Dir<span class=\"_ _8\"></span>ectors consider the tr<span class=\"_ _1\"></span>ade receivables a<span class=\"_ _1\"></span>t y<span class=\"_ _1\"></span>ear end <span class=\"_ _1\"></span>to be of<span class=\"_ _1\"></span> good credit quality<span class=\"_ _8\"></span> including </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs411\">those that ar<span class=\"_ _1\"></span>e past due (<span class=\"_ _8\"></span>see note 22). <span class=\"_ _1\"></span>The Group is not exposed <span class=\"_ _8\"></span>to any significant credit risk exposur<span class=\"_ _1\"></span>e in respect of<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs412\">any<span class=\"_ _1\"></span> single counterparty or<span class=\"_ _8\"></span> any group of<span class=\"_ _8\"></span> counterparties with similar char<span class=\"_ _8\"></span>acteristics other than <span class=\"_ _1\"></span>the balances which ar<span class=\"_ _1\"></span>e </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs413\">provided <span class=\"_ _1\"></span>for<span class=\"_ _8\"></span> as described in note 22.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs414\">The Group has credit risk <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>financial institutions. Cash deposits are placed <span class=\"_ _1\"></span>with a group of<span class=\"_ _8\"></span> financial institutions with </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs415\">suitable credit ratings in or<span class=\"_ _1\"></span>der <span class=\"_ _8\"></span>to manage credit risk with any<span class=\"_ _1\"></span> one financial institution. <span class=\"_ _8\"></span>All Financial institutions utilised </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs416\">by<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup, and <span class=\"_ _1\"></span>with which <span class=\"_ _1\"></span>the Group holds cash balances hav<span class=\"_ _1\"></span>e investment gr<span class=\"_ _8\"></span>ade credit ratings.<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls6d ws81 gs417\">Liquidity risk management<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs418\">Ultimate responsibility<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>or liquidity<span class=\"_ _8\"></span> risk management rests with <span class=\"_ _1\"></span>the Board, <span class=\"_ _1\"></span>which has built an appropriate liquidity<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs419\">risk management frame<span class=\"_ _1\"></span>work f<span class=\"_ _8\"></span>or the management of<span class=\"_ _8\"></span> the Group<span class=\"_ _8\"></span>\u2019s short-, medium- and long-term <span class=\"_ _1\"></span>funding and liquidity </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs41a\">management requiremen<span class=\"_ _1\"></span>ts. <span class=\"_ _1\"></span>The Group manages liquidity<span class=\"_ _1\"></span> risk by<span class=\"_ _1\"></span> maintaining adequate reserv<span class=\"_ _1\"></span>es and banking facilities </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs41b\">by<span class=\"_ _1\"></span> continuously monitoring <span class=\"_ _8\"></span>forecast and actual cash flow<span class=\"_ _1\"></span>s and matching the ma<span class=\"_ _1\"></span>turity pr<span class=\"_ _1\"></span>ofile of<span class=\"_ _8\"></span> financial assets and </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs41c\">liabilities. See note 17 &amp; 29<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "Credit risk management<span class=\"_ _264\"> </span>The Group is exposed <span class=\"_ _1\"></span>to credit risk due <span class=\"_ _1\"></span>to its trade r<span class=\"_ _1\"></span>eceivables <span class=\"_ _1\"></span>from customers and cash deposits <span class=\"_ _1\"></span>with financial institutions. <span class=\"_ _1\"></span>The Group<span class=\"_ _8\"></span>\u2019s maximum e<span class=\"_ _1\"></span>xposure <span class=\"_ _1\"></span>to credit risk is limited to <span class=\"_ _8\"></span>their carrying amount recognised at <span class=\"_ _1\"></span>the balance sheet date.<span class=\"_ _264\"> </span>The Group ensures <span class=\"_ _8\"></span>that sales are made to customers with an appr<span class=\"_ _8\"></span>opriate credit history <span class=\"_ _1\"></span>to reduce the risk <span class=\"_ _8\"></span>where this is considered necessary<span class=\"_ _8\"></span>. The Dir<span class=\"_ _8\"></span>ectors consider the tr<span class=\"_ _1\"></span>ade receivables a<span class=\"_ _1\"></span>t y<span class=\"_ _1\"></span>ear end <span class=\"_ _1\"></span>to be of<span class=\"_ _1\"></span> good credit quality<span class=\"_ _8\"></span> including those that ar<span class=\"_ _1\"></span>e past due (<span class=\"_ _8\"></span>see note 22). <span class=\"_ _1\"></span>The Group is not exposed <span class=\"_ _8\"></span>to any significant credit risk exposur<span class=\"_ _1\"></span>e in respect of<span class=\"_ _8\"></span> any<span class=\"_ _1\"></span> single counterparty or<span class=\"_ _8\"></span> any group of<span class=\"_ _8\"></span> counterparties with similar char<span class=\"_ _8\"></span>acteristics other than <span class=\"_ _1\"></span>the balances which ar<span class=\"_ _1\"></span>e provided <span class=\"_ _1\"></span>for<span class=\"_ _8\"></span> as described in note 22.<span class=\"_ _264\"> </span>The Group has credit risk <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>financial institutions. Cash deposits are placed <span class=\"_ _1\"></span>with a group of<span class=\"_ _8\"></span> financial institutions with suitable credit ratings in or<span class=\"_ _1\"></span>der <span class=\"_ _8\"></span>to manage credit risk with any<span class=\"_ _1\"></span> one financial institution. <span class=\"_ _8\"></span>All Financial institutions utilised by<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup, and <span class=\"_ _1\"></span>with which <span class=\"_ _1\"></span>the Group holds cash balances hav<span class=\"_ _1\"></span>e investment gr<span class=\"_ _8\"></span>ade credit ratings.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "Liquidity risk management<span class=\"_ _264\"> </span>Ultimate responsibility<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>or liquidity<span class=\"_ _8\"></span> risk management rests with <span class=\"_ _1\"></span>the Board, <span class=\"_ _1\"></span>which has built an appropriate liquidity<span class=\"_ _8\"></span> risk management frame<span class=\"_ _1\"></span>work f<span class=\"_ _8\"></span>or the management of<span class=\"_ _8\"></span> the Group<span class=\"_ _8\"></span>\u2019s short-, medium- and long-term <span class=\"_ _1\"></span>funding and liquidity management requiremen<span class=\"_ _1\"></span>ts. <span class=\"_ _1\"></span>The Group manages liquidity<span class=\"_ _1\"></span> risk by<span class=\"_ _1\"></span> maintaining adequate reserv<span class=\"_ _1\"></span>es and banking facilities by<span class=\"_ _1\"></span> continuously monitoring <span class=\"_ _8\"></span>forecast and actual cash flow<span class=\"_ _1\"></span>s and matching the ma<span class=\"_ _1\"></span>turity pr<span class=\"_ _1\"></span>ofile of<span class=\"_ _8\"></span> financial assets and liabilities. See note 17 &amp; 29<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls53 ws5e gs424\">34.  Rela<span class=\"_ _1\"></span>ted party transactio<span class=\"_ _1\"></span>ns<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs425\">Loan from De Engh B<span class=\"_ _1\"></span>V Limited<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs426\">As part of<span class=\"_ _1\"></span> the <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> JV<span class=\"_ _1\"></span> funding arrangements, in <span class=\"_ _8\"></span>the prior y<span class=\"_ _1\"></span>ear<span class=\"_ _8\"></span>, <span class=\"_ _8\"></span>Accsys provided a $20 million Letter<span class=\"_ _8\"></span> of Credit </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs427\">(\u2018L<span class=\"_ _8\"></span>C\u2019) to FHB. (<span class=\"_ _8\"></span>see note 29 &amp; 31). <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>o support the L<span class=\"_ _8\"></span>C, <span class=\"_ _1\"></span>Accsys agr<span class=\"_ _1\"></span>eed a \u20ac10 million convertible loan <span class=\"_ _8\"></span>with De Engh BV </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs428\">Limited (\u2018De Engh\u2019) in Mar<span class=\"_ _8\"></span>ch 2022, an investment company<span class=\"_ _1\"></span> based in the Netherlands (<span class=\"_ _8\"></span>the \u2018Convertible Loan<span class=\"_ _8\"></span>\u2019) and a </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs429\">Accsys shareholder<span class=\"_ _8\"></span> holding 10.57% of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accsys<span class=\"_ _8\"></span>\u2019 issued share capital at 31 March 2023. <span class=\"_ _1\"></span>The Convertible Loan pr<span class=\"_ _8\"></span>oceeds </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs42a\">were placed <span class=\"_ _8\"></span>with ABN <span class=\"_ _1\"></span>Amro solely<span class=\"_ _1\"></span> as cash collateral <span class=\"_ _1\"></span>to enable <span class=\"_ _1\"></span>ABN <span class=\"_ _1\"></span>Amro <span class=\"_ _1\"></span>to grant <span class=\"_ _1\"></span>the $20 million L<span class=\"_ _8\"></span>C to FHB.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs42b\">In November<span class=\"_ _8\"></span> 2023, the convertible loan with De Engh B<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>as discharged and refinanced. Ne<span class=\"_ _1\"></span>w con<span class=\"_ _1\"></span>vertible loans </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs42c\">totalling \u20ac21 million w<span class=\"_ _1\"></span>ere issued <span class=\"_ _1\"></span>to current shareholders (<span class=\"_ _4\"></span>see note 29).<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs42d\">There have been no o<span class=\"_ _1\"></span>ther r<span class=\"_ _1\"></span>elated party<span class=\"_ _1\"></span> transactions in <span class=\"_ _8\"></span>the year<span class=\"_ _4\"></span>. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "<div class=\"t m0 h18 ff5 fsa fc3 sc0 ls2 ws2 gs42f\">35. <span class=\"_ _6\"> </span>Events oc<span class=\"_ _9\"></span>curr<span class=\"_ _9\"></span>ing af<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>er 31 M<span class=\"_ _9\"></span>arc<span class=\"_ _9\"></span>h 2024<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs430\">On 16 May 2024<span class=\"_ _8\"></span>, Steven Salo stepped down fr<span class=\"_ _8\"></span>om his role as Chief Financial Officer<span class=\"_ _4\"></span>. A<span class=\"_ _8\"></span> search is underway <span class=\"_ _8\"></span>for a </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs431\">replacement. During <span class=\"_ _1\"></span>this period, Hans Pauli <span class=\"_ _1\"></span>will act as an Interim CFO<span class=\"_ _8\"></span>. Hans has been with the Gr<span class=\"_ _1\"></span>oup f<span class=\"_ _1\"></span>or o<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>  </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs432\">14 y<span class=\"_ _1\"></span>ears in v<span class=\"_ _1\"></span>arious roles, amongst others as CF<span class=\"_ _1\"></span>O fr<span class=\"_ _1\"></span>om 2010 to 2012. <span class=\"_ _8\"></span>There have been no other<span class=\"_ _1\"></span> material events since </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs433\">31<span class=\"_ gs1\"> </span>March<span class=\"_ gs1\"> </span>2024<span class=\"_ _1\"></span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "<div class=\"t m0 he ff4 fsb fc4 sc0 ls2 ws2 gs435\">Company<span class=\"_ _8\"></span> Statement of<span class=\"_ _8\"></span> Financial Position<span class=\"_ _264\"> </span></div><div class=\"t m0 hd ff2 fsa fc4 sc0 ls106 ws2 gs436\">as at 31 March 2024<span class=\"_ _264\"> </span></div><div class=\"gs437\"><table class=\"s w63a h1ae\" id=\"_3c8cc697-b260-4d99-9660-359bbff8eab4\"><tr><td></td><td></td><td class=\"t m0 x1a0 h2e y26c8 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y26c8 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x947 h2e y26c9 ff3 fs19 fc2 sc0 ls2 ws2\">Note </td><td class=\"t m0 x2a8 h2e y26c9 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y26c9 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h9 y26ca ff3 fs6 fc2 sc0 ls74 ws72\">Non-current assets<span class=\"_ _264\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2458 w63b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Investments in subsidiaries<span class=\"_ _264\"> </span></div></td><td class=\"c n x948 y2458 w63c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">4<span class=\"_ _264\"> </span></div></td><td class=\"c n x949 y2458 w63d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _2\"></span>7,<span class=\"_ _0\"></span>2<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x94a y2458 w63e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7a ws8e\">25,803<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2459 w9e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Right of<span class=\"_ _1\"></span> use assets<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x271 y2459 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x94b y2459 w2c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24aa wa2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Financial asset at fair<span class=\"_ _8\"></span> value through pr<span class=\"_ _1\"></span>ofit or loss<span class=\"_ _264\"> </span></div></td><td class=\"c n x94c y24aa w63f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">5<span class=\"_ _264\"> </span></div></td><td class=\"c n x930 y24aa w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x94d y24aa w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x94e y245b w5e2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _9\"></span>7,<span class=\"_ _0\"></span>2<span class=\"_ _9\"></span>8<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x94f y245b w640 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7a ws8e\">25,806<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h9 y26cb ff3 fs6 fc2 sc0 ls74 ws72\">Current assets<span class=\"_ _264\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y245d w641 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Debtors<span class=\"_ _264\"> </span></div></td><td class=\"c n x950 y245d w642 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">6<span class=\"_ _264\"> </span></div></td><td class=\"c n x951 y245d w643 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">29<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,75<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x952 y245d w644 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">2<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245e w645 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Cash at bank and in hand<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x953 y245e wa7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">21<span class=\"_ _264\"> </span></div></td><td class=\"c n x79b y245e w646 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">12<span class=\"_ _9\"></span>,0<span class=\"_ _9\"></span>62<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x556 y245f w647 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls109 ws133\">29<span class=\"_ _1\"></span>1,<span class=\"_ _8\"></span>777<span class=\"_ _264\"> </span></div></td><td class=\"c n x954 y245f w648 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">29<span class=\"_ _2\"></span>1<span class=\"_ _9\"></span>,124<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w649 h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">Cr<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>di<span class=\"_ _9\"></span>to<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>s: a<span class=\"_ _9\"></span>mo<span class=\"_ _9\"></span>un<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>s fa<span class=\"_ _9\"></span>ll<span class=\"_ _9\"></span>in<span class=\"_ _9\"></span>g d<span class=\"_ _9\"></span>ue w<span class=\"_ _9\"></span>it<span class=\"_ _9\"></span>hi<span class=\"_ _9\"></span>n o<span class=\"_ _9\"></span>ne ye<span class=\"_ _9\"></span>a<span class=\"_ _9\"></span>r<span class=\"_ _264\"> </span></div></td><td class=\"c n x955 y2460 w64a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">7<span class=\"_ _264\"> </span></div></td><td class=\"c n x956 y2460 w64b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">(<span class=\"_ _9\"></span>12<span class=\"_ _9\"></span>,916)</div></td><td class=\"c n x957 y2460 w64c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">(22,4<span class=\"_ _9\"></span>85)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ae wc6 h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls74 ws72\">Net current assets<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x958 y24ae wa5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">2<span class=\"_ _9\"></span>78<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>8<span class=\"_ _9\"></span>61</div></td><td class=\"c n x959 y24ae w64d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">26<span class=\"_ _9\"></span>8,<span class=\"_ _9\"></span>639<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w64e h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">Cr<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>di<span class=\"_ _9\"></span>to<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>s: a<span class=\"_ _9\"></span>mo<span class=\"_ _9\"></span>un<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>s fa<span class=\"_ _9\"></span>ll<span class=\"_ _9\"></span>in<span class=\"_ _9\"></span>g d<span class=\"_ _9\"></span>ue af<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>r mo<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>e t<span class=\"_ _9\"></span>ha<span class=\"_ _9\"></span>n on<span class=\"_ _9\"></span>e ye<span class=\"_ _9\"></span>ar<span class=\"_ _264\"> </span></div></td><td class=\"c n x95a y2462 w64f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls116 ws146\">8/<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td><td class=\"c n x95b y2462 w650 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(5<span class=\"_ _9\"></span>3,<span class=\"_ _9\"></span>52<span class=\"_ _9\"></span>9)</div></td><td class=\"c n x95c y2462 w651 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">(5<span class=\"_ _9\"></span>0,<span class=\"_ _9\"></span>288)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 wd7 h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">Ne<span class=\"_ _9\"></span>t as<span class=\"_ _9\"></span>s<span class=\"_ _9\"></span>et<span class=\"_ _9\"></span>s<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x95d y2463 w2d2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">25<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>615<span class=\"_ _264\"> </span></div></td><td class=\"c n x95e y2463 w652 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">24<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,15<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h9 y26cc ff3 fs6 fc2 sc0 ls1d ws24\">Capital and reserves<span class=\"_ _264\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2465 w653 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Called up Share capital<span class=\"_ _264\"> </span></div></td><td class=\"c n x95f y2465 w654 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">10<span class=\"_ _264\"> </span></div></td><td class=\"c n x960 y2465 w655 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">1<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>76<span class=\"_ _264\"> </span></div></td><td class=\"c n x961 y2465 w552 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">1<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 wde h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Share premium account<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x289 y2466 wdf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">262,<span class=\"_ _9\"></span>394<span class=\"_ _264\"> </span></div></td><td class=\"c n x28a y2466 we0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">250,7<span class=\"_ _9\"></span>17<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w656 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Reserve f<span class=\"_ _1\"></span>or own shar<span class=\"_ _1\"></span>es<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x962 y2467 we8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">(8)<span class=\"_ _264\"> </span></div></td><td class=\"c n x963 y2467 we8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">(8)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w657 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Capital redemption reserv<span class=\"_ _1\"></span>e<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x964 y2441 w658 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">148<span class=\"_ _264\"> </span></div></td><td class=\"c n x965 y2441 w659 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">14<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w65a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Profit and loss account<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x966 y2442 w65b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(2<span class=\"_ _9\"></span>1,<span class=\"_ _9\"></span>89<span class=\"_ _9\"></span>5)<span class=\"_ _264\"> </span></div></td><td class=\"c n x967 y2442 w65c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(17<span class=\"_ _8\"></span>,<span class=\"_ _9\"></span>66<span class=\"_ _9\"></span>3)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w65d h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls1d ws24\">T<span class=\"_ _8\"></span>otal shareholders\u2019 funds<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x968 y2443 w2d2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">252<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>61<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x969 y2443 w65e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">24<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>,15<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs438\">The notes on pages 171 to 177 <span class=\"_ _8\"></span>form an integral part of<span class=\"_ _1\"></span> the paren<span class=\"_ _1\"></span>t Company<span class=\"_ _1\"></span> financial statemen<span class=\"_ _1\"></span>ts.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs439\">The financial statements <span class=\"_ _8\"></span>were approv<span class=\"_ _1\"></span>ed by<span class=\"_ _1\"></span> the Board and authorised <span class=\"_ _8\"></span>for issue on 25 <span class=\"_ _1\"></span>June 2024 and signed on its  </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs43a\">behalf b<span class=\"_ _1\"></span>y:<span class=\"_ _264\"> </span></div><div class=\"t m0 h4 ff4 fs2 fc3 sc0 ls2 ws2 gs43b\">Jel<span class=\"_ _9\"></span>en<span class=\"_ _9\"></span>a Ar<span class=\"_ _9\"></span>s<span class=\"_ _9\"></span>ic va<span class=\"_ _9\"></span>n Os <span class=\"_ _44\"> </span>Ro<span class=\"_ _9\"></span>la<span class=\"_ _9\"></span>nd Waib<span class=\"_ _9\"></span>el<span class=\"_ _264\"> </span></div><div class=\"t m0 h1b ff4 fs8 fc2 sc0 ls141 ws171 gs43c\">Director <span class=\"_ _146\"></span>  Director<span class=\"_ _264\"> </span></div><div class=\"t m0 he ff4 fsb fc4 sc0 ls2 ws2 gs43e\">Company<span class=\"_ _8\"></span> Statement of<span class=\"_ _8\"></span> Changes in Equity<span class=\"_ _264\"> </span></div><div class=\"t m0 hd ff2 fsa fc4 sc0 ls106 ws2 gs43f\">for<span class=\"_ _8\"></span> the year<span class=\"_ _8\"></span> ended 31 March 2024<span class=\"_ _264\"> </span></div><div class=\"gs440\"><table class=\"s w92 h1af\" id=\"_48ebe0a8-236e-4eca-bcac-342feec796e3\"><tr><td></td><td></td><td class=\"t m0 x842 h2e y26cd ff3 fs19 fc2 sc0 ls2 ws2\">Share </td><td class=\"t m0 x96a h2e y26ce ff3 fs19 fc2 sc0 ls2 ws2\">Capital </td><td></td><td></td><td class=\"t m0 x248 h2e y26cf ff3 fs19 fc2 sc0 ls2 ws2\">T<span class=\"_ _8\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x96b h2e y26d0 ff3 fs19 fc2 sc0 ls2 ws2\">Called up </td><td class=\"t m0 x96c h2e y26d1 ff3 fs19 fc2 sc0 ls2 ws2\">premium </td><td class=\"t m0 x96d h2e y26d2 ff3 fs19 fc2 sc0 ls2 ws2\">redemption </td><td></td><td class=\"t m0 x96e h2e y26d3 ff3 fs19 fc2 sc0 ls2 ws2\">Profit and </td><td class=\"t m0 x96f h2e y26d4 ff3 fs19 fc2 sc0 ls2 ws2\">Shareholders </td></tr><tr><td></td><td class=\"t m0 x970 h2e y26d5 ff3 fs19 fc2 sc0 ls2 ws2\">Share capital </td><td class=\"t m0 x83e h2e y26d6 ff3 fs19 fc2 sc0 ls2 ws2\">account </td><td class=\"t m0 x971 h2e y26d7 ff3 fs19 fc2 sc0 ls2 ws2\">Reserve </td><td class=\"t m0 x972 h2e y26d7 ff3 fs19 fc2 sc0 ls2 ws2\">Own Shares </td><td class=\"t m0 x68d h2e y26d8 ff3 fs19 fc2 sc0 ls2 ws2\">loss account </td><td class=\"t m0 x973 h2e y26d9 ff3 fs19 fc2 sc0 ls2 ws2\">Funds </td></tr><tr><td></td><td class=\"t m0 x974 h2e y26da ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac000<span class=\"_ _264\"> </span></td><td class=\"t m0 x842 h2e y26db ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac000<span class=\"_ _264\"> </span></td><td class=\"t m0 x843 h2e y26dc ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac000<span class=\"_ _264\"> </span></td><td class=\"t m0 x844 h2e y26dc ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac000<span class=\"_ _264\"> </span></td><td class=\"t m0 x845 h2e y26dd ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac000<span class=\"_ _264\"> </span></td><td class=\"t m0 x846 h2e y26de ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y245e w65f h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">Ba<span class=\"_ _9\"></span>la<span class=\"_ _9\"></span>n<span class=\"_ _9\"></span>ce a<span class=\"_ _9\"></span>t 31 M<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>c<span class=\"_ _9\"></span>h 20<span class=\"_ _9\"></span>22<span class=\"_ _264\"> </span></div></td><td class=\"c n x975 y245e w660 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x976 y245e w661 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">2<span class=\"_ _9\"></span>23,<span class=\"_ _9\"></span>326<span class=\"_ _264\"> </span></div></td><td class=\"c n x977 y245e w562 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">14<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x978 y245e w662 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6)<span class=\"_ _264\"> </span></div></td><td class=\"c n x210 y245e w663 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(<span class=\"_ _9\"></span>11,<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>35<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x979 y245e w3eb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsc4 wsdc\">221,571<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y245f w664 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Loss for<span class=\"_ _1\"></span> the financial year<span class=\"_ _264\"> </span></div></td><td class=\"c n x97a y245f w1c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x97b y245f w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x97c y245f w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x97d y245f w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x97e y245f w2d4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>,<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>7<span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x97f y245f w665 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y26df w105 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Share based payments<span class=\"_ _264\"> </span></div></td><td class=\"c n x980 y26df w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x981 y26df w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x982 y26df w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x983 y26df w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7c2 y26df w3a7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">36<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x984 y26df w666 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">366<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2623 w108 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Shares issued<span class=\"_ _264\"> </span></div></td><td class=\"c n x985 y2623 w667 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,<span class=\"_ _9\"></span>325<span class=\"_ _264\"> </span></div></td><td class=\"c n x986 y2623 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x2e9 y2623 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x987 y2623 w668 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(2)<span class=\"_ _264\"> </span></div></td><td class=\"c n x988 y2623 w669 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(<span class=\"_ _9\"></span>22)<span class=\"_ _264\"> </span></div></td><td class=\"c n x989 y2623 w66a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1e ws25\">1,301<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w10d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Premium on shares issued<span class=\"_ _264\"> </span></div></td><td class=\"c n x98a y2462 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x98b y2462 w66b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">28<span class=\"_ _9\"></span>,47<span class=\"_ _2\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x98c y2462 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x98d y2462 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x8b8 y2462 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x98e y2462 w66c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">28<span class=\"_ _9\"></span>,47<span class=\"_ _2\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w110 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Share issue costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x98f y2463 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x990 y2463 w112 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">(1,086)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c n x991 y2463 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x992 y2463 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x993 y2463 w66d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">(1,086<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w66e h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">Ba<span class=\"_ _9\"></span>la<span class=\"_ _9\"></span>n<span class=\"_ _9\"></span>ce a<span class=\"_ _9\"></span>t 31 M<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>c<span class=\"_ _9\"></span>h 20<span class=\"_ _9\"></span>23<span class=\"_ _264\"> </span></div></td><td class=\"c n x994 y2464 wdd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">1<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,96<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c n x995 y2464 w11b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">250,717<span class=\"_ _264\"> </span></div></td><td class=\"c n x996 y2464 w659 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">14<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x997 y2464 w66f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">(8)<span class=\"_ _264\"> </span></div></td><td class=\"c n x998 y2464 w670 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">(17<span class=\"_ _8\"></span>,6<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>3)</div></td><td class=\"c n x999 y2464 w671 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">24<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>,15<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y26e0 w664 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Loss for<span class=\"_ _1\"></span> the financial year<span class=\"_ _264\"> </span></div></td><td class=\"c n x99a y26e0 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x99b y26e0 w1c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x99c y26e0 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x721 y26e0 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x99d y26e0 w672 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(5<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>12<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x99e y26e0 w673 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">(5<span class=\"_ _9\"></span>,7<span class=\"_ _9\"></span>12)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y25c5 w105 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Share based payments<span class=\"_ _264\"> </span></div></td><td class=\"c n x99f y25c5 w1c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x981 y25c5 w1c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x9a0 y25c5 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x6ef y25c5 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x9a1 y25c5 w674 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>80<span class=\"_ _264\"> </span></div></td><td class=\"c n x9a2 y25c5 w675 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,48<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w108 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Shares issued<span class=\"_ _264\"> </span></div></td><td class=\"c n x9a3 y2467 w676 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">1,013<span class=\"_ _264\"> </span></div></td><td class=\"c n x9a4 y2467 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x9a5 y2467 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x9a6 y2467 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x91c y2467 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x9a7 y2467 w125 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">1,013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w10d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Premium on shares issued<span class=\"_ _264\"> </span></div></td><td class=\"c n x98a y2441 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x9a8 y2441 w127 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">12<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>319<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b6 y2441 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x7b7 y2441 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x9a9 y2441 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x647 y2441 w677 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">12,<span class=\"_ _9\"></span>319<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w110 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Share issue costs<span class=\"_ _264\"> </span></div></td><td class=\"c n x98f y2442 w1c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x9aa y2442 w678 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x9ab y2442 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x9ac y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x9ad y2442 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x9ae y2442 w679 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w12d h163\"><div class=\"t m0 x1af h27 y2424 ff3 fs6 fc2 sc0 ls2 ws2\">Ba<span class=\"_ _9\"></span>la<span class=\"_ _9\"></span>n<span class=\"_ _9\"></span>ce a<span class=\"_ _9\"></span>t 31 M<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>c<span class=\"_ _9\"></span>h 20<span class=\"_ _9\"></span>24<span class=\"_ _264\"> </span></div></td><td class=\"c n x9af y2443 w67a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">1<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>76<span class=\"_ _264\"> </span></div></td><td class=\"c n x9b0 y2443 wdf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">262,<span class=\"_ _9\"></span>394<span class=\"_ _264\"> </span></div></td><td class=\"c n x9b1 y2443 w67b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls80 ws76\">148<span class=\"_ _264\"> </span></div></td><td class=\"c n x9b2 y2443 w66f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">(8)</div></td><td class=\"c n x9b3 y2443 w67c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(2<span class=\"_ _9\"></span>1,<span class=\"_ _9\"></span>89<span class=\"_ _9\"></span>5)</div></td><td class=\"c n x9b4 y2443 wa5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">2<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>615<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs441\">The profit and loss includes \u20ac8,<span class=\"_ _8\"></span>010,000 of<span class=\"_ _8\"></span> non-distributable reserves arising fr<span class=\"_ _1\"></span>om the liquidation o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>Accsys Chemicals </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs442\">Limited in the <span class=\"_ _8\"></span>year ended 31 March 2007<span class=\"_ _4\"></span>. </div><div class=\"t m0 he ff4 fsb fc4 sc0 ls2 ws2 gs444\">Notes <span class=\"_ _8\"></span>to the Company<span class=\"_ _8\"></span> Financial Statements </div><div class=\"t m0 hd ff2 fsa fc4 sc0 ls106 ws2 gs445\">for<span class=\"_ _8\"></span> the year<span class=\"_ _8\"></span> ended 31 March 2024<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls1b ws20 gs446\">1.  Accounting policies<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs447\">The principal accounting policies applied in the pr<span class=\"_ _1\"></span>eparation of<span class=\"_ _8\"></span> these financial statements ar<span class=\"_ _1\"></span>e set out below<span class=\"_ _8\"></span>. These </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs448\">policies have been consistently<span class=\"_ _8\"></span> applied to all the <span class=\"_ _1\"></span>years presen<span class=\"_ _1\"></span>ted, unless otherwise stated.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs449\">Bas<span class=\"_ _9\"></span>is of pr<span class=\"_ _9\"></span>epa<span class=\"_ _9\"></span>rat<span class=\"_ _9\"></span>ion<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs44a\">The separate financial s<span class=\"_ _1\"></span>tatements of<span class=\"_ _8\"></span> Accsys <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>echnologies PLC (\u2018the Compan<span class=\"_ _1\"></span>y\u2019) have been pr<span class=\"_ _1\"></span>epared in accordance <span class=\"_ _8\"></span>with </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs44b\">Financial Reporting Standard 101, \u2018Reduced Disclosur<span class=\"_ _1\"></span>e Frame<span class=\"_ _1\"></span>work\u2019 (FRS 101) <span class=\"_ _8\"></span>for the <span class=\"_ _8\"></span>year ended 31 March 2024<span class=\"_ _8\"></span>. The </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs44c\">financial statements hav<span class=\"_ _1\"></span>e been prepared under<span class=\"_ _8\"></span> the historical cost convention, as modified b<span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>the revaluation of<span class=\"_ _8\"></span> land </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs44d\">and buildings and derivative <span class=\"_ _8\"></span>financial assets and financial liabilities measured at f<span class=\"_ _1\"></span>air <span class=\"_ _8\"></span>value through pro<span class=\"_ _1\"></span>fit or loss, and in </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs44e\">accordance with <span class=\"_ _8\"></span>the Companies Act 2006.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs44f\">The preparation o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>financial statements in conformity <span class=\"_ _8\"></span>with FRS 101 requires the use of<span class=\"_ _8\"></span> certain critical accounting </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs450\">estimates. It also requir<span class=\"_ _1\"></span>es management to ex<span class=\"_ _8\"></span>ercise its judgement in the process of<span class=\"_ _8\"></span> applying the Company\u2019<span class=\"_ _1\"></span>s accounting </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs451\">policies. The ar<span class=\"_ _8\"></span>eas involving a higher degree of<span class=\"_ _8\"></span> judgement or complexity<span class=\"_ _8\"></span>, or ar<span class=\"_ _1\"></span>eas wher<span class=\"_ _1\"></span>e assumptions and estimates are </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs452\">significant to <span class=\"_ _8\"></span>the financial statements are disclosed in note 2 of<span class=\"_ _8\"></span> the Group financial sta<span class=\"_ _1\"></span>tements.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs453\">The follo<span class=\"_ _1\"></span>wing exemptions <span class=\"_ _8\"></span>from the requiremen<span class=\"_ _1\"></span>ts of<span class=\"_ _1\"></span> IFRS have been applied in <span class=\"_ _1\"></span>the preparation o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>these financial </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs454\">statements, in accordance <span class=\"_ _8\"></span>with FRS 101:<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs455\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">The Company<span class=\"_ _1\"></span> has tak<span class=\"_ _1\"></span>en advantage of<span class=\"_ _8\"></span> the exemption in FRS 101, and has not disclosed in<span class=\"_ _1\"></span>formation r<span class=\"_ _1\"></span>equired by<span class=\"_ _8\"></span> the </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs456\">standard as <span class=\"_ _1\"></span>the consolidated financial statemen<span class=\"_ _1\"></span>ts, in which <span class=\"_ _8\"></span>the Company is included, provide equiv<span class=\"_ _1\"></span>alent disclosures </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs457\">for<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup under IFRS 7 \u2018Financial instrumen<span class=\"_ _1\"></span>ts: disclosures<span class=\"_ _1\"></span>\u2019<span class=\"_ _18\"></span>. </div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs458\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">The Company<span class=\"_ _1\"></span> has tak<span class=\"_ _1\"></span>en advantage of<span class=\"_ _8\"></span> the exemption av<span class=\"_ _1\"></span>ailable under FRS 101 and no<span class=\"_ _1\"></span>t disclosed related party<span class=\"_ _8\"></span> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs459\">transactions with <span class=\"_ _8\"></span>wholly owned subsidiary<span class=\"_ _1\"></span> undertakings.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc3 sc0 ls2 ws2 gs45a\">\u2022 <span class=\"_ _1a\"> </span><span class=\"fc2\">The Company<span class=\"_ _1\"></span> has tak<span class=\"_ _1\"></span>en advantage of<span class=\"_ _8\"></span> the exemption av<span class=\"_ _1\"></span>ailable under FRS 101 and <span class=\"_ _8\"></span>the requirements of<span class=\"_ _1\"></span> IAS 7 to no<span class=\"_ _1\"></span>t </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs45b\">disclose a Statement of<span class=\"_ _8\"></span> Cash Flows.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs45c\">As permitted under section 408 of<span class=\"_ _8\"></span> the <span class=\"_ _1\"></span>Act the Company<span class=\"_ _8\"></span> has elected not to present its own pr<span class=\"_ _8\"></span>ofit and loss account for<span class=\"_ _1\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs45d\">the y<span class=\"_ _1\"></span>ear<span class=\"_ _4\"></span>. The loss for<span class=\"_ _8\"></span> the financial <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>as \u20ac5,712,<span class=\"_ _8\"></span>000 (2023: \u20ac6,472,000<span class=\"_ _1\"></span>). </div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls1b ws20 gs45e\">Going concern<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs45f\">The Company<span class=\"_ _1\"></span> from a going concern perspectiv<span class=\"_ _1\"></span>e is inextricably<span class=\"_ _1\"></span> linked <span class=\"_ _1\"></span>to the Gr<span class=\"_ _1\"></span>oup. <span class=\"_ _8\"></span>As explained in note 1 to the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs460\">Group<span class=\"_ _8\"></span>\u2019s consolida<span class=\"_ _1\"></span>ted financial statements, <span class=\"_ _8\"></span>the Directors have concluded that it is appr<span class=\"_ _1\"></span>opriate to pr<span class=\"_ _1\"></span>epare <span class=\"_ _1\"></span>the Group<span class=\"_ _8\"></span>\u2019<span class=\"_ _1\"></span>s </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs461\">consolidated financial statemen<span class=\"_ _1\"></span>ts on a going concern basis. <span class=\"_ _1\"></span>This conclusion also applies to <span class=\"_ _1\"></span>the preparation o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs462\">Company\u2019<span class=\"_ _8\"></span>s financial statements for<span class=\"_ _8\"></span> the reasons set out in <span class=\"_ _1\"></span>that note.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls32 ws39 gs463\">Inves<span class=\"_ _9\"></span>tm<span class=\"_ _9\"></span>en<span class=\"_ _9\"></span>ts<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs464\">Except <span class=\"_ _8\"></span>where a reliable fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue cannot be obtained, unlisted shar<span class=\"_ _1\"></span>es held by<span class=\"_ _8\"></span> the Company ar<span class=\"_ _1\"></span>e stated at historical cost </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs465\">less any<span class=\"_ _1\"></span> provision <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> impairment. </div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls19 ws1e gs466\">Share based pa<span class=\"_ _1\"></span>yments<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs467\">When the paren<span class=\"_ _1\"></span>t entity gr<span class=\"_ _8\"></span>ants options over equity<span class=\"_ _8\"></span> instruments directly <span class=\"_ _8\"></span>to the employees of<span class=\"_ _8\"></span> a subsidiary undertaking, </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs468\">then in the paren<span class=\"_ _1\"></span>t company<span class=\"_ _1\"></span> financial statemen<span class=\"_ _1\"></span>ts the eff<span class=\"_ _1\"></span>ect of<span class=\"_ _1\"></span> the shar<span class=\"_ _1\"></span>e based payment is capitalised as part of<span class=\"_ _8\"></span> the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs469\">investment in <span class=\"_ _8\"></span>the subsidiary as a capital contribution, with a corr<span class=\"_ _1\"></span>esponding increase in equity<span class=\"_ _8\"></span>. <span class=\"_ _1\"></span>The fair<span class=\"_ _8\"></span> value of<span class=\"_ _8\"></span> the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs46a\">options granted is measur<span class=\"_ _1\"></span>ed using a modified Black Scholes model, taking into account <span class=\"_ _8\"></span>the terms and conditions </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs46b\">upon which <span class=\"_ _1\"></span>the options <span class=\"_ _1\"></span>were gr<span class=\"_ _1\"></span>anted. <span class=\"_ _1\"></span>The amount recognised as an expense is adjusted <span class=\"_ _8\"></span>to reflect the actual number<span class=\"_ _1\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs46c\">of<span class=\"_ _1\"></span> share options <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>vest only<span class=\"_ _1\"></span> wher<span class=\"_ _1\"></span>e v<span class=\"_ _1\"></span>esting is dependent upon <span class=\"_ _1\"></span>the satisfaction of<span class=\"_ _8\"></span> service and non-market v<span class=\"_ _1\"></span>esting </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs46d\">conditions.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs46e\">Non-market <span class=\"_ _8\"></span>vesting conditions are tak<span class=\"_ _1\"></span>en into account by<span class=\"_ _8\"></span> adjusting the number o<span class=\"_ _1\"></span>f equity<span class=\"_ _8\"></span> instruments expected to <span class=\"_ _1\"></span>vest </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs46f\">at each balance sheet date so <span class=\"_ _1\"></span>that, ultimately<span class=\"_ _8\"></span>, the cumulative amoun<span class=\"_ _1\"></span>t recognised ov<span class=\"_ _1\"></span>er <span class=\"_ _8\"></span>the vesting period is based on </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs470\">the number of<span class=\"_ _8\"></span> options which even<span class=\"_ _1\"></span>tually <span class=\"_ _8\"></span>vest. Market <span class=\"_ _1\"></span>vesting conditions ar<span class=\"_ _1\"></span>e factor<span class=\"_ _1\"></span>ed into the <span class=\"_ _8\"></span>fair v<span class=\"_ _1\"></span>alue of<span class=\"_ _1\"></span> the options </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs471\">granted. <span class=\"_ _8\"></span>The cumulative expense is not adjusted f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>failure to achieve a mark<span class=\"_ _8\"></span>et vesting condition. </div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs473\">Defe<span class=\"_ _9\"></span>rr<span class=\"_ _9\"></span>ed t<span class=\"_ _9\"></span>axat<span class=\"_ _9\"></span>ion<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs474\">Deferr<span class=\"_ _1\"></span>ed taxation is pr<span class=\"_ _1\"></span>ovided in full in r<span class=\"_ _1\"></span>espect of<span class=\"_ _1\"></span> taxation de<span class=\"_ _1\"></span>ferred b<span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>timing differences between <span class=\"_ _1\"></span>the tr<span class=\"_ _1\"></span>eatment </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs475\">of<span class=\"_ _1\"></span> certain items for<span class=\"_ _8\"></span> taxation and accounting purposes excep<span class=\"_ _1\"></span>t for<span class=\"_ _8\"></span> deferred tax asse<span class=\"_ _1\"></span>ts which ar<span class=\"_ _1\"></span>e only r<span class=\"_ _1\"></span>ecognised to </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs476\">the extent tha<span class=\"_ _1\"></span>t the Company<span class=\"_ _8\"></span> anticipates making sufficient taxable pro<span class=\"_ _1\"></span>fits in the <span class=\"_ _1\"></span>future to absorb <span class=\"_ _8\"></span>the reversal of<span class=\"_ _1\"></span> the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs477\">underlying timing diff<span class=\"_ _1\"></span>erences. Def<span class=\"_ _1\"></span>erred tax balances ar<span class=\"_ _8\"></span>e not discounted.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs478\">Dividends<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs479\">Equity dividends ar<span class=\"_ _1\"></span>e recognised <span class=\"_ _1\"></span>when they<span class=\"_ _8\"></span> become legally payable. Interim equity<span class=\"_ _8\"></span> dividends are recognised when paid. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs47a\">Final equity dividends ar<span class=\"_ _1\"></span>e recognised <span class=\"_ _1\"></span>when approv<span class=\"_ _1\"></span>ed by<span class=\"_ _1\"></span> the shar<span class=\"_ _1\"></span>eholders at an annual general meeting.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs47b\">Financial assets<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls2 ws2 gs47c\">De<span class=\"_ _9\"></span>bto<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>s &amp; Ca<span class=\"_ _9\"></span>sh at b<span class=\"_ _9\"></span>an<span class=\"_ _9\"></span>k an<span class=\"_ _9\"></span>d in ha<span class=\"_ _9\"></span>nd<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs47d\">The Company<span class=\"_ _1\"></span> follo<span class=\"_ _1\"></span>ws the Gr<span class=\"_ _8\"></span>oup\u2019<span class=\"_ _8\"></span>s accounting policies for<span class=\"_ _8\"></span> Debtors and Cash. See note 1 to the Gr<span class=\"_ _1\"></span>oup financial </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs47e\">statements.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls3e ws46 gs47f\">Financial liabili<span class=\"_ _1\"></span>ties<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 lsfe ws2d gs480\">Other financial liabilities<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs481\">T<span class=\"_ _4\"></span>rade payables and other<span class=\"_ _8\"></span> financial liabilities are initially r<span class=\"_ _8\"></span>ecognised at fair <span class=\"_ _8\"></span>value and subsequently carried at amortised </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs482\">cost using the eff<span class=\"_ _8\"></span>ective interest method.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls1b ws20 gs483\">Accounting judgements<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs484\">In preparing the Financial Sta<span class=\"_ _1\"></span>tements, management has to mak<span class=\"_ _8\"></span>e judgments on how to apply<span class=\"_ _8\"></span> the accounting policies and </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs485\">make estimates about <span class=\"_ _8\"></span>the future. The critical judgemen<span class=\"_ _1\"></span>ts that ha<span class=\"_ _1\"></span>ve been made in arriving at <span class=\"_ _1\"></span>the amounts recognised in </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs486\">the Financial Statements and the k<span class=\"_ _8\"></span>ey sources of<span class=\"_ _8\"></span> uncertainty that ha<span class=\"_ _1\"></span>ve a significant risk of<span class=\"_ _8\"></span> causing a material adjustment </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs487\">to the carrying <span class=\"_ _8\"></span>value of assets and liabilities in <span class=\"_ _1\"></span>the next financial <span class=\"_ _8\"></span>year are discussed below:<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 ls2 ws2 gs488\">Fin<span class=\"_ _9\"></span>anc<span class=\"_ _9\"></span>ia<span class=\"_ _9\"></span>l as<span class=\"_ _9\"></span>se<span class=\"_ _9\"></span>t at fa<span class=\"_ _9\"></span>ir va<span class=\"_ _9\"></span>lu<span class=\"_ _9\"></span>e th<span class=\"_ _9\"></span>ro<span class=\"_ _9\"></span>ug<span class=\"_ _9\"></span>h pr<span class=\"_ _9\"></span>ofit o<span class=\"_ _9\"></span>r lo<span class=\"_ _9\"></span>ss<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs489\">The Company<span class=\"_ _1\"></span> has an investment in lis<span class=\"_ _1\"></span>ted equity shar<span class=\"_ _1\"></span>es carried at nil f<span class=\"_ _1\"></span>air <span class=\"_ _8\"></span>value as a reliable fair<span class=\"_ _8\"></span> value cannot be obtained </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs48a\">since there is no activ<span class=\"_ _8\"></span>e market for<span class=\"_ _8\"></span> the shares and ther<span class=\"_ _1\"></span>e is currently<span class=\"_ _1\"></span> uncertainty<span class=\"_ _1\"></span> around <span class=\"_ _1\"></span>the future <span class=\"_ _8\"></span>funding of the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs48b\">business. The Compan<span class=\"_ _1\"></span>y mak<span class=\"_ _8\"></span>es appropriate enquiries and considers all of <span class=\"_ _8\"></span>the information available to it in or<span class=\"_ _8\"></span>der to </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws49 gs48c\">determine the fair v<span class=\"_ _1\"></span>alue. </div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 lsfe ws2d gs48d\">Carr<span class=\"_ _9\"></span>ying value<span class=\"_ _8\"></span> of intercompany receivables and i<span class=\"_ _1\"></span>nvestments in<span class=\"_ _1\"></span> subsidiaries<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs48e\">The recov<span class=\"_ _1\"></span>erable amounts of<span class=\"_ _8\"></span> these balances have been determined based on <span class=\"_ _8\"></span>value in use calculations. These </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs48f\">calculations require <span class=\"_ _8\"></span>the use of judgements in relation <span class=\"_ _8\"></span>to discount rates and future <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>ecasts. <span class=\"_ _1\"></span>The recov<span class=\"_ _1\"></span>erability<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> these </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs490\">balances is dependent upon the le<span class=\"_ _1\"></span>vel of<span class=\"_ _8\"></span> future licence fees and manuf<span class=\"_ _1\"></span>acturing rev<span class=\"_ _1\"></span>enues relating <span class=\"_ _1\"></span>to group companies. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs491\">While the scope and <span class=\"_ _1\"></span>timing of<span class=\"_ _1\"></span> the pr<span class=\"_ _1\"></span>oduction facilities <span class=\"_ _8\"></span>to be built under the Group<span class=\"_ _4\"></span>\u2019s existing and futur<span class=\"_ _1\"></span>e agreements </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs492\">remains uncertain, the Dir<span class=\"_ _8\"></span>ectors remain confident that re<span class=\"_ _1\"></span>venue fr<span class=\"_ _1\"></span>om own manufacturing, exis<span class=\"_ _1\"></span>ting licensees, new<span class=\"_ _1\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs493\">licence or consortium agr<span class=\"_ _1\"></span>eements will be gener<span class=\"_ _1\"></span>ated, demonstrating <span class=\"_ _8\"></span>the recoverability<span class=\"_ _8\"></span> of these balances.<span class=\"_ _264\"> </span></div><div class=\"t m0 h2b ff5 fs2 fc4 sc0 lsba wsce gs494\">Prior y<span class=\"_ _8\"></span>e<span class=\"_ _9\"></span>ar adjustmen<span class=\"_ _1\"></span>t<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs495\">In the prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ear<span class=\"_ _4\"></span>, Titan <span class=\"_ _1\"></span>W<span class=\"_ _1\"></span>ood Limited issued shares <span class=\"_ _1\"></span>to the Company<span class=\"_ _8\"></span> for a <span class=\"_ _8\"></span>total consideration of \u20ac8.<span class=\"_ _8\"></span>4m. This tr<span class=\"_ _1\"></span>ansaction </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs496\">was incorrectly<span class=\"_ _8\"></span> disclosed within Amoun<span class=\"_ _1\"></span>ts owed by<span class=\"_ _8\"></span> Group Undertakings. The prior<span class=\"_ _8\"></span> year numbers ha<span class=\"_ _1\"></span>ve been adjusted </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs497\">to correct f<span class=\"_ _8\"></span>or this. <span class=\"_ _1\"></span>The effect o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>this adjustment was <span class=\"_ _1\"></span>to increase inv<span class=\"_ _1\"></span>estments in subsidiaries by<span class=\"_ _8\"></span> \u20ac8.4m (<span class=\"_ _8\"></span>see note 4) and </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs498\">decrease <span class=\"_ _8\"></span>Amounts owed by Gr<span class=\"_ _8\"></span>oup undertakings (<span class=\"_ _1\"></span>see note 6<span class=\"_ _8\"></span>). There <span class=\"_ _1\"></span>was no P&amp;L<span class=\"_ _8\"></span> impact from this change.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls2 ws2 gs499\">2<span class=\"_ _9\"></span>.  Pr<span class=\"_ _9\"></span>ofit an<span class=\"_ _9\"></span>d loss a<span class=\"_ _9\"></span>ccount<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs49a\">A<span class=\"_ _1\"></span> loss of<span class=\"_ _1\"></span> \u20ac5,712,<span class=\"_ _8\"></span>000 (2023: \u20ac6,472,000<span class=\"_ _1\"></span>) is dealt with in <span class=\"_ _8\"></span>the Company financial statemen<span class=\"_ _1\"></span>ts of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accsys <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>echnologies PLC<span class=\"_ _1\"></span>. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs49b\">The Directors have <span class=\"_ _8\"></span>taken advantage of<span class=\"_ _8\"></span> the exemption available under<span class=\"_ _8\"></span> section 408 of the Companies <span class=\"_ _8\"></span>Act 2006 and </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs49c\">not presented a pr<span class=\"_ _1\"></span>ofit and loss account <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the Company<span class=\"_ _4\"></span>. Fees payable to <span class=\"_ _8\"></span>the Company\u2019s auditors f<span class=\"_ _8\"></span>or the audit of<span class=\"_ _8\"></span> the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs49d\">Group<span class=\"_ _8\"></span>\u2019s annual <span class=\"_ _8\"></span>financial statements was \u20ac193,<span class=\"_ _1\"></span>000 (2023: \u20ac183,000<span class=\"_ _8\"></span>). Fees payable to <span class=\"_ _8\"></span>the Company\u2019s auditors f<span class=\"_ _8\"></span>or the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs49e\">audit of<span class=\"_ _1\"></span> the Company\u2019<span class=\"_ _8\"></span>s subsidiaries was \u20ac212,<span class=\"_ _8\"></span>000 (2023: \u20ac205,000), f<span class=\"_ _1\"></span>ees payable <span class=\"_ _8\"></span>to Component auditors for audit o<span class=\"_ _1\"></span>f </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs49f\">subsidiaries was \u20ac190<span class=\"_ _8\"></span>,000 (2023: 182,000<span class=\"_ _8\"></span>).<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4a1\">The information disclosed in <span class=\"_ _8\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s consolidated financial sta<span class=\"_ _1\"></span>tements under IFRS2 \u2018Shar<span class=\"_ _1\"></span>e-based payment<span class=\"_ _8\"></span>\u2019 is within </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4a2\">note 14, pr<span class=\"_ _8\"></span>oviding further inf<span class=\"_ _1\"></span>ormation regar<span class=\"_ _1\"></span>ding the Company\u2019<span class=\"_ _8\"></span>s equity settled share based pa<span class=\"_ _1\"></span>yment arrangements.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls41 ws176 gs4a3\">3. Employ<span class=\"_ _1\"></span>ees<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4a4\">The Company<span class=\"_ _1\"></span> had no employees other<span class=\"_ _8\"></span> than Executive Dir<span class=\"_ _1\"></span>ectors (2024: 2 and 2023: 2) during the curren<span class=\"_ _1\"></span>t or prior<span class=\"_ _8\"></span> year<span class=\"_ _4\"></span>. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4a5\">Non-executive Dir<span class=\"_ _8\"></span>ectors received emoluments in respect of<span class=\"_ _8\"></span> their services to <span class=\"_ _8\"></span>the Company of<span class=\"_ _1\"></span> \u20ac403,000 (2023: </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4a6\">\u20ac442,000<span class=\"_ _8\"></span>). Details have been included in the Remunera<span class=\"_ _1\"></span>tion Report. <span class=\"_ _1\"></span>The Company<span class=\"_ _1\"></span> did not operate an<span class=\"_ _1\"></span>y pension </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4a7\">schemes during the curren<span class=\"_ _1\"></span>t or pr<span class=\"_ _1\"></span>eceding y<span class=\"_ _1\"></span>ear<span class=\"_ _4\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls3e ws46 gs4a8\">4.  Investments in subsidiaries<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4a9\">The Directors have consider<span class=\"_ _8\"></span>ed the recoverability<span class=\"_ _8\"></span> of <span class=\"_ _1\"></span>the carrying v<span class=\"_ _1\"></span>alues, taking into account <span class=\"_ _8\"></span>the net assets as well as </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4aa\">the long term expected perf<span class=\"_ _1\"></span>ormance of<span class=\"_ _1\"></span> the subsidiaries and do no<span class=\"_ _1\"></span>t consider <span class=\"_ _1\"></span>that any<span class=\"_ _8\"></span> impairment is currently requir<span class=\"_ _1\"></span>ed. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4ab\">The recov<span class=\"_ _1\"></span>erable amount is determined based on a <span class=\"_ _8\"></span>value in use calculation which uses cash flo<span class=\"_ _1\"></span>w pr<span class=\"_ _1\"></span>ojections based on </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4ac\">Board appro<span class=\"_ _1\"></span>ved financial budge<span class=\"_ _1\"></span>ts. Cash flows ha<span class=\"_ _1\"></span>ve been projected <span class=\"_ _8\"></span>for a period of<span class=\"_ _1\"></span> 5 to 7 <span class=\"_ _8\"></span>years plus a terminal v<span class=\"_ _1\"></span>alue </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4ad\">discounted at a pre-tax discount r<span class=\"_ _1\"></span>ate of<span class=\"_ _8\"></span> 14.25% per annum (2023: 13.5%) and a gro<span class=\"_ _1\"></span>wth rate of<span class=\"_ _8\"></span> 2% to determine their<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4ae\">present <span class=\"_ _1\"></span>value. <span class=\"_ _8\"></span>The key assump<span class=\"_ _1\"></span>tion used in the <span class=\"_ _8\"></span>value in use calculations is the level of<span class=\"_ _8\"></span> manufacturing revenues and </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4af\">future licence f<span class=\"_ _8\"></span>ees estimated by management ov<span class=\"_ _8\"></span>er the budget period. <span class=\"_ _8\"></span>These have been based on past experience and </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4b0\">expected futur<span class=\"_ _1\"></span>e revenues but ar<span class=\"_ _8\"></span>e limited to existing assets and those under<span class=\"_ _8\"></span> construction.<span class=\"_ _264\"> </span></div><div class=\"gs4b1\"><table class=\"s w67d h1b0\" id=\"_5d87bdf8-5da9-404d-9c99-5c5306e898b6\"><tr><td></td><td class=\"t m0 x1a7 h2e y26e1 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h9 y26e2 ff3 fs6 fc2 sc0 lsfe ws2d\">Cost<span class=\"_ _264\"> </span></td><td></td></tr><tr><td class=\"c n x1b0 y245f w67e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 1 <span class=\"_ _1\"></span>April 2022<span class=\"_ _264\"> </span></div></td><td class=\"c n x9b5 y245f w67f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12b ws104\">21,<span class=\"_ _9\"></span>698<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w497 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Additions<span class=\"_ _264\"> </span></div></td><td class=\"c n x9b6 y2460 w680 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfa ws11e\">8,<span class=\"_ _9\"></span>419<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ae w105 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Share based payments<span class=\"_ _264\"> </span></div></td><td class=\"c n x9b7 y24ae w666 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">366<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2462 w49b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x9b8 y2462 w681 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls86 ws62\">30,483<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w497 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Additions<span class=\"_ _264\"> </span></div></td><td class=\"c n x946 y2463 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w105 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Share based payments<span class=\"_ _264\"> </span></div></td><td class=\"c n x9b9 y2464 w123 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">1,480<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x9ba y2465 w682 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">3<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,96<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h9 y26e3 ff3 fs6 fc2 sc0 ls2d ws34\">Impairment<span class=\"_ _264\"> </span></td><td></td></tr><tr><td class=\"c n x1b0 y2467 w683 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 1 <span class=\"_ _1\"></span>April 2022 and 1 April 2023 and 31 Mar<span class=\"_ _1\"></span>ch 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x9bb y2467 w684 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsfe ws2d\">4,680<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x1f8 h9 y26e4 ff3 fs6 fc2 sc0 ls74 ws72\">Net book<span class=\"_ _1\"></span> value<span class=\"_ _264\"> </span></td><td></td></tr><tr><td class=\"c n x1b0 y2442 w4a2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2024<span class=\"_ _264\"> </span></div></td><td class=\"c n x9bc y2442 w8e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls77 ws8b\">2<span class=\"_ _9\"></span>7,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w49b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">At 31 March 2023<span class=\"_ _264\"> </span></div></td><td class=\"c n x9bd y2443 w63e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7a ws8e\">25,803<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4b2\">The follo<span class=\"_ _1\"></span>wing w<span class=\"_ _1\"></span>ere <span class=\"_ _1\"></span>the principal subsidiary undertakings at <span class=\"_ _8\"></span>the end of the <span class=\"_ _8\"></span>year and have all been included in <span class=\"_ _8\"></span>the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4b3\">financial statements:<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4b4\">In the prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ear<span class=\"_ _4\"></span>, Titan <span class=\"_ _1\"></span>W<span class=\"_ _1\"></span>ood Limited issued shares <span class=\"_ _1\"></span>to the Company<span class=\"_ _8\"></span> for a <span class=\"_ _8\"></span>total consideration of \u20ac8.<span class=\"_ _8\"></span>4m. This tr<span class=\"_ _1\"></span>ansaction </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4b5\">was incorrectly<span class=\"_ _8\"></span> disclosed within Amoun<span class=\"_ _1\"></span>ts owed by<span class=\"_ _8\"></span> Group Undertakings. The prior<span class=\"_ _8\"></span> year numbers ha<span class=\"_ _1\"></span>ve been adjusted </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4b6\">to correct f<span class=\"_ _8\"></span>or this. <span class=\"_ _1\"></span>The effect o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>this adjustment was <span class=\"_ _1\"></span>to increase inv<span class=\"_ _1\"></span>estments in subsidiaries by<span class=\"_ _8\"></span> \u20ac8.4m and decrease </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4b7\">Amounts owed b<span class=\"_ _1\"></span>y Gr<span class=\"_ _1\"></span>oup undertakings (<span class=\"_ _8\"></span>see note 6<span class=\"_ _1\"></span>). <span class=\"_ _1\"></span>There <span class=\"_ _1\"></span>was no P&amp;L<span class=\"_ _8\"></span> impact from this change.<span class=\"_ _264\"> </span></div><div class=\"gs4b9\"><table class=\"s w69c h1b2\" id=\"_98955874-799a-4da4-9dd0-2faa6c20322b\"><tr><td class=\"t m0 x9ca hd y26f2 ff5 fsa fc3 sc0 ls3e ws46\">4.  Investments in subsidiaries<span class=\"ff2 ls32 ws39\"> contin<span class=\"_ _9\"></span>ued<span class=\"_ _264\"> </span></span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x247 h2e y26f3 ff3 fs19 fc2 sc0 ls2 ws2\">2024<span class=\"_ _264\"> </span></td><td class=\"t m0 x248 h2e y26f4 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x9cb h2e y26f5 ff3 fs19 fc2 sc0 ls2 ws2\">% shares </td><td class=\"t m0 x9cc h2e y26f6 ff3 fs19 fc2 sc0 ls2 ws2\">% shares<span class=\"_ _264\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x9cd h2e y26f7 ff3 fs19 fc2 sc0 ls2 ws160\">and voting </td><td class=\"t m0 x9ce h2e y26f8 ff3 fs19 fc2 sc0 ls2 ws160\">and voting<span class=\"_ _264\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x249 h2e y26f9 ff3 fs19 fc2 sc0 ls2 ws2\">rights </td><td class=\"t m0 x973 h2e y26fa ff3 fs19 fc2 sc0 ls2 ws2\">rights<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x9cf h2e y26fb ff3 fs19 fc2 sc0 ls2 ws2\">Class<span class=\"_ _264\"> </span></td><td class=\"t m0 x9d0 h2e y26fc ff3 fs19 fc2 sc0 ls2 ws2\">held<span class=\"_ _264\"> </span></td><td class=\"t m0 x9d1 h2e y26fd ff3 fs19 fc2 sc0 ls2 ws2\">held<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h9 y26fe ff3 fs6 fc2 sc0 ls1d ws24\">Subsidiary undertakings </td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y245f w69d h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws71\">Titan Wood T<span class=\"_ _4\"></span>echnology BV (Netherlands<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x9d2 y245f w69e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Or<span class=\"_ _9\"></span>di<span class=\"_ _9\"></span>na<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>y<span class=\"_ _264\"> </span></div></td><td class=\"c n x9d3 y245f w69f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x9d4 y245f w6a0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">100<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2460 w6a1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Titan W<span class=\"_ _8\"></span>ood BV (Netherlands<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x9d5 y2460 w6a2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Or<span class=\"_ _9\"></span>din<span class=\"_ _9\"></span>ar<span class=\"_ _2\"></span>y<span class=\"_ _264\"> </span></div></td><td class=\"c n x9d6 y2460 w69f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x9d7 y2460 w6a0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">100<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24ae w6a3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Titan W<span class=\"_ _8\"></span>ood Limited (UK)<span class=\"_ _264\"> </span></div></td><td class=\"c n x9d8 y24ae w6a4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">Ordinar<span class=\"_ _9\"></span>y<span class=\"_ _264\"> </span></div></td><td class=\"c n x9d9 y24ae w6a5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x9da y24ae w6a0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">100<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24af w6a6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Titan W<span class=\"_ _8\"></span>ood Inc (USA)<span class=\"_ _264\"> </span></div></td><td class=\"c n x9db y24af w6a7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">Ordinar<span class=\"_ _9\"></span>y<span class=\"_ _264\"> </span></div></td><td class=\"c n x9dc y24af w6a8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x9dd y24af w342 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">10<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w6a9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accsys (<span class=\"_ _8\"></span>Accoya USA) Holdings LL<span class=\"_ _8\"></span>C (USA<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x9de y2463 w6aa h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Ord<span class=\"_ _9\"></span>in<span class=\"_ _9\"></span>ar<span class=\"_ _9\"></span>y<span class=\"_ _264\"> </span></div></td><td class=\"c n x9df y2463 w69f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>00<span class=\"_ _264\"> </span></div></td><td class=\"c n x9e0 y2463 w342 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">10<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w6ab h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accsys USA<span class=\"_ _8\"></span> Holdings Inc (USA)<span class=\"_ _264\"> </span></div></td><td class=\"c n x9e1 y2464 w6a7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">Ordinar<span class=\"_ _9\"></span>y<span class=\"_ _264\"> </span></div></td><td class=\"c n x9e2 y2464 w6ac h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x9e3 y2464 w6a0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">100<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w6ad h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>ricoya T<span class=\"_ _4\"></span>echnologies Limited (UK)<span class=\"_ _264\"> </span></div></td><td class=\"c n x9d8 y2465 w6ae h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">Ordinar<span class=\"_ _9\"></span>y<span class=\"_ _264\"> </span></div></td><td class=\"c n x9e4 y2465 w6ac h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x9e5 y2465 w486 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">100<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 w6af h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>ricoya UK Limited (UK)<span class=\"_ _264\"> </span></div></td><td class=\"c n x9d8 y2466 w69e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Or<span class=\"_ _9\"></span>di<span class=\"_ _9\"></span>na<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>y<span class=\"_ _264\"> </span></div></td><td class=\"c n x9e6 y2466 w69f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x9e7 y2466 w6a0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">100<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 w6b0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya Color<span class=\"_ _1\"></span> UK Limited (UK)<span class=\"_ _264\"> </span></div></td><td class=\"c n x9e8 y24b2 w69e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Or<span class=\"_ _9\"></span>di<span class=\"_ _9\"></span>na<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>y<span class=\"_ _264\"> </span></div></td><td class=\"c n x9e9 y24b2 w69f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">10<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x9ea y24b2 w6a0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">100<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w6b1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accsys <span class=\"_ _1\"></span>Jersey<span class=\"_ _1\"></span> Limited (<span class=\"_ _1\"></span>Jersey<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x9eb y24b3 w6a7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">Ordinar<span class=\"_ _9\"></span>y<span class=\"_ _264\"> </span></div></td><td class=\"c n x7f1 y24b3 w342 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">10<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x9ec y24b3 w6b2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"t m0 x24b h9 y26ff ff3 fs6 fc2 sc0 ls1d ws24\">Joint<span class=\"_ _1\"></span> venture u<span class=\"_ _1\"></span>ndertakings<span class=\"_ _264\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2443 w6b3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya USA<span class=\"_ _8\"></span> LLC (USA<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n x9ed y2443 w6b4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Or<span class=\"_ _9\"></span>di<span class=\"_ _9\"></span>na<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>y<span class=\"_ _264\"> </span></div></td><td class=\"c n x9ee y2443 w6b5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">6<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n x9ef y2443 w51a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls1d ws24\">60<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4ba\">The shares in <span class=\"_ _8\"></span>Titan W<span class=\"_ _1\"></span>ood BV<span class=\"_ _4\"></span>, Titan <span class=\"_ _8\"></span>Wood Inc, <span class=\"_ _1\"></span>Accsys (<span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span>) Holdings LL<span class=\"_ _1\"></span>C, <span class=\"_ _8\"></span>Accsys USA Holdings Inc, <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4bb\">LL<span class=\"_ _8\"></span>C, Acco<span class=\"_ _1\"></span>ya Color<span class=\"_ _1\"></span> UK Limited, T<span class=\"_ _18\"></span>ricoya <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>echnologies Ltd and <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya UK Ltd are held indir<span class=\"_ _1\"></span>ectly b<span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>the Company<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4bc\">The principal activities of<span class=\"_ _1\"></span> these companies <span class=\"_ _1\"></span>were as <span class=\"_ _8\"></span>follows:<span class=\"_ _264\"> </span></div><div class=\"gs4bd\"><table class=\"s w685 h1b1\" id=\"_a5e9e4c3-1b4a-4d89-996d-c4311aa07f90\"><tr><td class=\"c n x1b0 y26e5 w686 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws71\">Titan Wood T<span class=\"_ _4\"></span>echnology B.<span class=\"_ _8\"></span>V<span class=\"_ _8\"></span>. *<span class=\"_ _264\"> </span></div></td><td class=\"c n x9be y26e5 w687 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">The provision of<span class=\"_ _1\"></span> technical and engineering services <span class=\"_ _1\"></span>to licensees, and the <span class=\"_ _1\"></span>technical<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x9bf h27 y26e6 ff2 fs6 fc2 sc0 ls2 ws2\">development of<span class=\"_ _8\"></span> acetylation opportunities.<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y26e7 w688 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Titan W<span class=\"_ _8\"></span>ood B.<span class=\"_ _8\"></span>V<span class=\"_ _8\"></span>. *<span class=\"_ _264\"> </span></div></td><td class=\"c n x9c0 y26e7 w689 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">The manufacture and sale of <span class=\"_ _8\"></span>Accoya acetylated w<span class=\"_ _1\"></span>ood.<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y26e8 w68a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Titan W<span class=\"_ _8\"></span>ood Limited **<span class=\"_ _264\"> </span></div></td><td class=\"c n x9c1 y26e8 w68b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Establishing global market pene<span class=\"_ _1\"></span>tration of<span class=\"_ _8\"></span> Accoya and <span class=\"_ _8\"></span>T<span class=\"_ _8\"></span>ricoya as the premium <span class=\"_ _8\"></span>wood and wood<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x9bf h27 y26e9 ff2 fs6 fc2 sc0 ls2 ws2\">elements brands respectiv<span class=\"_ _1\"></span>ely f<span class=\"_ _8\"></span>or external applications requiring durability<span class=\"_ _8\"></span>, stability and </td></tr><tr><td></td><td class=\"t m0 x9bf h27 y26ea ff2 fs6 fc2 sc0 ls2 ws2\">reliability <span class=\"_ _8\"></span>through the licensing of <span class=\"_ _1\"></span>the Group<span class=\"_ _8\"></span>\u2019s proprietary<span class=\"_ _8\"></span> process for <span class=\"_ _8\"></span>wood acetylation.<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y243c w68c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Titan W<span class=\"_ _8\"></span>ood Inc. ****<span class=\"_ _264\"> </span></div></td><td class=\"c n x9c2 y243c w68d h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Provision of Sales, Mark<span class=\"_ _1\"></span>eting and T<span class=\"_ _4\"></span>echnical services.<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y26eb w68e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accsys (<span class=\"_ _8\"></span>Accoya USA) Holdings LL<span class=\"_ _8\"></span>C ****<span class=\"_ _264\"> </span></div></td><td class=\"c n x9c3 y26eb w68f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Holdings company<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y26ec w690 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accsys USA<span class=\"_ _8\"></span> Holdings Inc ****<span class=\"_ _264\"> </span></div></td><td class=\"c n x9c4 y26ec w691 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Holdings compan<span class=\"_ _1\"></span>y<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y26ed w692 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>ricoya T<span class=\"_ _4\"></span>echnologies Limted **<span class=\"_ _264\"> </span></div></td><td class=\"c n x9c5 y26ed w693 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Engaged in the commercialisation of <span class=\"_ _8\"></span>technology for <span class=\"_ _8\"></span>the production of <span class=\"_ _1\"></span>T<span class=\"_ _4\"></span>ricoya W<span class=\"_ _8\"></span>ood Elements<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x9bf h27 y26ee ff2 fs6 fc2 sc0 ls2 ws61\">around the world.<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2637 w694 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>ricoya UK Limited **<span class=\"_ _264\"> </span></div></td><td class=\"c n x9c6 y2637 w695 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 wse1\">The construction and operation of manufacturing plan<span class=\"_ _1\"></span>t for<span class=\"_ _8\"></span> T<span class=\"_ _4\"></span>ricoya wood chips as the pr<span class=\"_ _8\"></span>emium<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x9bf h27 y26ef ff2 fs6 fc2 sc0 ls2 ws2\">wood elements brand <span class=\"_ _1\"></span>for e<span class=\"_ _1\"></span>xternal applications requiring durability<span class=\"_ _8\"></span>, stability and r<span class=\"_ _1\"></span>eliability<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2675 w696 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya Color<span class=\"_ _1\"></span> UK Limited (UK) **<span class=\"_ _264\"> </span></div></td><td class=\"c n x9c7 y2675 w697 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">The manufacture of<span class=\"_ _8\"></span> colored acetylated wood.<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y25ea w698 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accsys <span class=\"_ _1\"></span>Jersey<span class=\"_ _1\"></span> Limited ***<span class=\"_ _264\"> </span></div></td><td class=\"c n x9c8 y25ea w699 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">The issuing of convertible loan notes on <span class=\"_ _1\"></span>the Group<span class=\"_ _8\"></span>\u2019s behalf<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y26f0 w69a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accoya USA<span class=\"_ _8\"></span> LLC ****<span class=\"_ _264\"> </span></div></td><td class=\"c n x9c9 y26f0 w69b h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">The construction and operation of<span class=\"_ _8\"></span> a manufacturing plant for <span class=\"_ _8\"></span>Accoya acetylated w<span class=\"_ _1\"></span>ood to serve<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x9bf h27 y26f1 ff2 fs6 fc2 sc0 ls2 ws2\">the North American mark<span class=\"_ _8\"></span>et.<span class=\"_ _264\"> </span></td></tr></table></div><div class=\"t m0 ha ff2 fs7 fc2 sc0 ls2f ws36 gs4be\">Registered of<span class=\"_ _9\"></span>fice of<span class=\"_ _1\"></span> subsidiaries:<span class=\"_ _264\"> </span></div><div class=\"t m0 ha ff2 fs7 fc2 sc0 ls2 ws2 gs4bf\">*  <span class=\"_ _19\"> </span>P<span class=\"_ _8\"></span>.O. B<span class=\"_ _9\"></span>ox 2<span class=\"_ _9\"></span>147, 680<span class=\"_ _9\"></span>2 CC<span class=\"_ _9\"></span>, A<span class=\"_ _9\"></span>rn<span class=\"_ _9\"></span>he<span class=\"_ _9\"></span>m<span class=\"_ _9\"></span>, Th<span class=\"_ _9\"></span>e Ne<span class=\"_ _9\"></span>th<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>rl<span class=\"_ _9\"></span>an<span class=\"_ _9\"></span>ds<span class=\"_ _264\"> </span></div><div class=\"t m0 ha ff2 fs7 fc2 sc0 ls2b ws32 gs4c0\">** <span class=\"_ _0\"> </span>4th<span class=\"_ _1\"></span> Floor<span class=\"_ _8\"></span>, 3<span class=\"_ _1\"></span> Moorgate Place,<span class=\"_ _1\"></span> London, EC2<span class=\"_ _1\"></span>R 6EA, United Kingdom<span class=\"_ _264\"> </span></div><div class=\"t m0 ha ff2 fs7 fc2 sc0 ls2 ws2 gs4c1\">**<span class=\"_ _9\"></span>* 2<span class=\"_ _9\"></span>2 Gr<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>nvi<span class=\"_ _9\"></span>ll<span class=\"_ _9\"></span>e St<span class=\"_ _9\"></span>re<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>, St H<span class=\"_ _9\"></span>el<span class=\"_ _9\"></span>ie<span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>, JE4 8P<span class=\"_ _9\"></span>X<span class=\"_ _9\"></span>, Je<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>se<span class=\"_ _9\"></span>y<span class=\"_ _264\"> </span></div><div class=\"t m0 ha ff2 fs7 fc2 sc0 ls2 ws2 gs4c2\">***<span class=\"_ _8\"></span> <span class=\"_ _18\"></span>*B<span class=\"_ _9\"></span>ui<span class=\"_ _9\"></span>ld<span class=\"_ _9\"></span>in<span class=\"_ _9\"></span>g 470, 2<span class=\"_ _9\"></span>00 S<span class=\"_ _9\"></span>o<span class=\"_ _9\"></span>ut<span class=\"_ _9\"></span>h Wi<span class=\"_ _9\"></span>lc<span class=\"_ _9\"></span>ox D<span class=\"_ _9\"></span>ri<span class=\"_ _9\"></span>ve<span class=\"_ _9\"></span>, Ki<span class=\"_ _9\"></span>ng<span class=\"_ _9\"></span>sp<span class=\"_ _9\"></span>o<span class=\"_ _9\"></span>r<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>, Tenne<span class=\"_ _9\"></span>s<span class=\"_ _9\"></span>se<span class=\"_ _9\"></span>e, 3<span class=\"_ _9\"></span>766<span class=\"_ _9\"></span>0, U<span class=\"_ _9\"></span>SA<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls3e ws46 gs4c4\">5.  Financial asset at fair<span class=\"_ _1\"></span> value through profit or loss<span class=\"_ _264\"> </span></div><div class=\"gs25a\"><table class=\"s w301 h19f\" id=\"_2100d0fc-6c62-4825-907f-415e2806b795\"><tr><td></td><td class=\"t m0 x1a0 h2e y2676 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y2676 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2677 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2677 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2443 w51f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Shares held in Cleantech Building Materials PL<span class=\"_ _8\"></span>C<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c5 y2443 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x632 y2443 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4c5\">Accsys <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>echnologies PLC has pr<span class=\"_ _1\"></span>eviously<span class=\"_ _1\"></span> purchased a to<span class=\"_ _1\"></span>tal of<span class=\"_ _1\"></span> 21,666,734 unlis<span class=\"_ _1\"></span>ted ordinary<span class=\"_ _1\"></span> shares in Diamond <span class=\"_ _8\"></span>Wood </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4c6\">China. On 23 December 2016, Cleantech Building Materials PL<span class=\"_ _4\"></span>C acquired Diamond W<span class=\"_ _8\"></span>ood China. On 19 April 2017 </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4c7\">Cleantech Building Materials acquired <span class=\"_ _1\"></span>the 21,666,<span class=\"_ _1\"></span>734 shares pre<span class=\"_ _1\"></span>viously owned b<span class=\"_ _8\"></span>y the Company<span class=\"_ _8\"></span> and in return the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4c8\">Company<span class=\"_ _1\"></span> has been issued with 520<span class=\"_ _8\"></span>,001 shares in Cleantech Building Materials PL<span class=\"_ _8\"></span>C, a listed company<span class=\"_ _8\"></span> trading on the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4c9\">Nasdaq First North market in Copenhagen. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4ca\">There continues <span class=\"_ _1\"></span>to be no active marke<span class=\"_ _1\"></span>t f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>these shares as at 31 March 2024. <span class=\"_ _8\"></span>As such a reliable fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue cannot be </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4cb\">calculated and the inv<span class=\"_ _8\"></span>estment is carried at a nil fair <span class=\"_ _8\"></span>value (2023: nil).<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4cc\">A<span class=\"_ _1\"></span> total o<span class=\"_ _1\"></span>f 498,522 shar<span class=\"_ _1\"></span>es w<span class=\"_ _1\"></span>ere held at 31 March 2024<span class=\"_ _8\"></span>.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls3e ws17c gs4cd\">6. Debtors<span class=\"_ _264\"> </span></div><div class=\"gs4ce\"><table class=\"s w301 h1a9\" id=\"_c869dc60-f080-4ff9-9f52-7cd665b48bb7\"><tr><td></td><td class=\"t m0 x1a0 h2e y2700 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y2700 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2701 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2701 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2441 w6b6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amounts owed by<span class=\"_ _8\"></span> Group undertakings<span class=\"_ _264\"> </span></div></td><td class=\"c n x9f0 y2441 w6b7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls14c ws17d\">2<span class=\"_ _1\"></span>91,6<span class=\"_ _8\"></span>91</div></td><td class=\"c n x9f1 y2441 w6b8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">2<span class=\"_ _9\"></span>78,4<span class=\"_ _9\"></span>43<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w6b9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Prepayments and accrued income<span class=\"_ _264\"> </span></div></td><td class=\"c n x9f2 y2442 w6ba h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">6<span class=\"_ _9\"></span>5<span class=\"_ _264\"> </span></div></td><td class=\"c n x9f3 y2442 w6bb h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">61<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x5b1 y2443 w6bc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">29<span class=\"_ _9\"></span>1,75<span class=\"_ _9\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c n x9f4 y2443 w6bd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">2<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>2<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4cf\">In the prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ear<span class=\"_ _4\"></span>, Titan <span class=\"_ _1\"></span>W<span class=\"_ _1\"></span>ood Limited issued shares <span class=\"_ _1\"></span>to the Company<span class=\"_ _8\"></span> for a <span class=\"_ _8\"></span>total consideration of \u20ac8.<span class=\"_ _8\"></span>4m. This tr<span class=\"_ _1\"></span>ansaction </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4d0\">was incorrectly<span class=\"_ _8\"></span> disclosed within Amoun<span class=\"_ _1\"></span>ts owed by<span class=\"_ _8\"></span> Group Undertakings. The prior<span class=\"_ _8\"></span> year numbers ha<span class=\"_ _1\"></span>ve been adjusted </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4d1\">to correct f<span class=\"_ _8\"></span>or this. <span class=\"_ _1\"></span>The effect o<span class=\"_ _1\"></span>f <span class=\"_ _8\"></span>this adjustment was <span class=\"_ _1\"></span>to increase inv<span class=\"_ _1\"></span>estments in subsidiaries by<span class=\"_ _8\"></span> \u20ac8.4m (<span class=\"_ _8\"></span>see note 4) and </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4d2\">decrease <span class=\"_ _8\"></span>Amounts owed by Gr<span class=\"_ _8\"></span>oup undertakings. There <span class=\"_ _1\"></span>was no P&amp;L<span class=\"_ _8\"></span> impact from this change.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4d3\">The amounts owed b<span class=\"_ _1\"></span>y Gr<span class=\"_ _1\"></span>oup undertakings currently<span class=\"_ _8\"></span> have no repayment plans in place, howe<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span> the inten<span class=\"_ _1\"></span>tion is f<span class=\"_ _1\"></span>or </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4d4\">the Group<span class=\"_ _8\"></span>\u2019s subsidiaries <span class=\"_ _8\"></span>to repay <span class=\"_ _1\"></span>this balance in the <span class=\"_ _1\"></span>future. <span class=\"_ _8\"></span>A repaymen<span class=\"_ _1\"></span>t plan will be determined and commence <span class=\"_ _8\"></span>for </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4d5\">the loan when <span class=\"_ _1\"></span>the subsidiaries have surplus cash and <span class=\"_ _8\"></span>the Group requires the cash <span class=\"_ _1\"></span>for<span class=\"_ _8\"></span> other purposes. The Dir<span class=\"_ _8\"></span>ectors </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4d6\">have considered <span class=\"_ _8\"></span>the recoverability<span class=\"_ _8\"></span> of the balances, <span class=\"_ _1\"></span>taking into account <span class=\"_ _1\"></span>the net assets as <span class=\"_ _1\"></span>well as the long <span class=\"_ _8\"></span>term expected </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4d7\">performance of<span class=\"_ _8\"></span> the subsidiaries and do not consider <span class=\"_ _8\"></span>that any impairment is currently<span class=\"_ _8\"></span> required. <span class=\"_ _1\"></span>The group <span class=\"_ _1\"></span>will use the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4d8\">operational pro<span class=\"_ _1\"></span>fits of<span class=\"_ _1\"></span> the subsidiaries <span class=\"_ _1\"></span>to flow<span class=\"_ _8\"></span> cash around the group <span class=\"_ _1\"></span>thus repaying <span class=\"_ _8\"></span>the loans. The recov<span class=\"_ _1\"></span>erable amount </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4d9\">is determined based on a v<span class=\"_ _1\"></span>alue in use calculation which uses cash <span class=\"_ _8\"></span>flow projections based on latest boar<span class=\"_ _1\"></span>d approv<span class=\"_ _1\"></span>ed </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4da\">financial budgets. Cash flow<span class=\"_ _1\"></span>s have been pr<span class=\"_ _1\"></span>ojected for<span class=\"_ _8\"></span> a period of 5 to 7 <span class=\"_ _8\"></span>years plus a terminal <span class=\"_ _1\"></span>value discounted at a pr<span class=\"_ _1\"></span>e-<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4db\">tax discount rate of<span class=\"_ _8\"></span> 14.25% (2023: 13.5%) and a 2% growth r<span class=\"_ _1\"></span>ate to de<span class=\"_ _1\"></span>termine their<span class=\"_ _1\"></span> present <span class=\"_ _8\"></span>value. Refer<span class=\"_ _1\"></span> to note 16 o<span class=\"_ _1\"></span>f </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4dc\">the Group financial s<span class=\"_ _1\"></span>tatements f<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>the key assumptions and sensitivity<span class=\"_ _8\"></span> analysis for<span class=\"_ _8\"></span> this calculation.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls2 ws2 gs4dd\">7<span class=\"_ _8\"></span>.  Cr<span class=\"_ _9\"></span>edit<span class=\"_ _9\"></span>or<span class=\"_ _9\"></span>s: amo<span class=\"_ _9\"></span>unts f<span class=\"_ _9\"></span>allin<span class=\"_ _9\"></span>g due wit<span class=\"_ _9\"></span>hin o<span class=\"_ _9\"></span>ne year<span class=\"_ _264\"> </span></div><div class=\"gs4de\"><table class=\"s w301 h185\" id=\"_b0f00d96-3c5f-46d1-a61a-fd828c807bb8\"><tr><td></td><td class=\"t m0 x1a0 h2e y2702 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y2702 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2703 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2703 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2464 w6be h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">T<span class=\"_ _4\"></span>rade creditors<span class=\"_ _264\"> </span></div></td><td class=\"c n x9f5 y2464 w10c h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">707<span class=\"_ _264\"> </span></div></td><td class=\"c n x9f6 y2464 w6bf h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">908<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w6c0 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Amounts owed <span class=\"_ _1\"></span>to Group undertakings<span class=\"_ _264\"> </span></div></td><td class=\"c n x9f7 y2465 w6c1 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls71 ws86\">1<span class=\"_ _9\"></span>1<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>67<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x9f8 y2465 w6c2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">11,695<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2466 wbb h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Obligation under lease liabilities<span class=\"_ _264\"> </span></div></td><td class=\"c n x9f9 y2466 w642 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">6<span class=\"_ _264\"> </span></div></td><td class=\"c n x619 y2466 w6c3 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b2 wbf h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2d\">Short term borrowings<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c9 y24b2 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x9fa y24b2 w6c4 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">9,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y24b3 w35e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls14d ws17e\">VAT<span class=\"_ _264\"> </span></div></td><td class=\"c n x9fb y24b3 we2 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">62<span class=\"_ _264\"> </span></div></td><td class=\"c n x6c1 y24b3 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w54a h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Accruals and deferred income<span class=\"_ _264\"> </span></div></td><td class=\"c n x9fc y2442 w6c5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls123 ws71\">464<span class=\"_ _264\"> </span></div></td><td class=\"c n x9fd y2442 w6c6 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls128 ws158\">37<span class=\"_ _9\"></span>9<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c n x9fe y2443 w6c7 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls81 ws97\">12,916<span class=\"_ _264\"> </span></div></td><td class=\"c n x9ff y2443 w6c8 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lse4 ws11\">22,4<span class=\"_ _9\"></span>85<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4df\">The amounts owed <span class=\"_ _8\"></span>to Group undertakings are payable upon demand and are unsecur<span class=\"_ _1\"></span>ed.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls3e ws46 gs4e1\">8.  Commitment<span class=\"_ _9\"></span>s under lease liabili<span class=\"_ _1\"></span>ties<span class=\"_ _264\"> </span></div><div class=\"gs270\"><table class=\"s w6c9 h1b3\" id=\"_6d30d8ed-ca0e-4260-836c-9ea010dcbae7\"><tr><td></td><td></td><td class=\"t m0 xa00 h2e y2704 ff3 fs19 fc2 sc0 ls2 ws2\">Minimum lease payments<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x247 h2e y2705 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y2705 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y2706 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2706 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h27 y2707 ff2 fs6 fc2 sc0 ls2 ws2\">Amounts payable under<span class=\"_ _1\"></span> lease liabilities:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y25c5 w501 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Within one year<span class=\"_ _264\"> </span></div></td><td class=\"c n xa01 y25c5 w6ca h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">6<span class=\"_ _264\"> </span></div></td><td class=\"c n xa02 y25c5 w2c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w504 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2d\">In the second to fifth years inclusive<span class=\"_ _264\"> </span></div></td><td class=\"c n xa03 y2467 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n xa04 y2467 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w469 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">After five years<span class=\"_ _264\"> </span></div></td><td class=\"c n xa03 y2441 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n xa05 y2441 w18 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w509 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Less: future finance charges<span class=\"_ _264\"> </span></div></td><td class=\"c n x7da y2442 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n xa06 y2442 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w50b h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Present <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> lease obligations<span class=\"_ _264\"> </span></div></td><td class=\"c n xa07 y2443 w6ca h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">6<span class=\"_ _264\"> </span></div></td><td class=\"c n xa08 y2443 w2c h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">3<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls3e ws46 gs4e2\">9<span class=\"_ _4\"></span>.  Commitme<span class=\"_ _9\"></span>nts under loan agreements<span class=\"_ _264\"> </span></div><div class=\"gs4e3\"><table class=\"s w6cd h187\" id=\"_cc9522b4-5dc9-496b-89a8-5af4ae327d62\"><tr><td></td><td class=\"t m0 x247 h2e y270b ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y270b ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x249 h2e y270c ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000</td><td class=\"t m0 x802 h2e y270c ff3 fs19 fc2 sc0 ls2 ws2\"> \u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h9 y270d ff3 fs6 fc2 sc0 ls1d ws24\">Amounts payable<span class=\"_ _8\"></span> under loan agreements:<span class=\"_ _264\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y25c5 w501 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">Within one year<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c9 y25c5 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x9fa y25c5 w6ce h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">10,<span class=\"_ _9\"></span>311<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 w504 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2d\">In the second to fifth years inclusive<span class=\"_ _264\"> </span></div></td><td class=\"c n xa0d y2467 w6cf h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">35<span class=\"_ _2\"></span>,94<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n xa0e y2467 w2df h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">5<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w469 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws72\">After five years<span class=\"_ _264\"> </span></div></td><td class=\"c n xa0f y2441 w6d0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf9 wsf7\">33,<span class=\"_ _9\"></span>370<span class=\"_ _264\"> </span></div></td><td class=\"c n x810 y2441 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w5c9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Less future finance charges<span class=\"_ _264\"> </span></div></td><td class=\"c n xa10 y2442 w6d1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls12 ws17\">(15,781)<span class=\"_ _264\"> </span></div></td><td class=\"c n xa11 y2442 w6d2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsce wse8\">(3,<span class=\"_ _9\"></span>50<span class=\"_ _9\"></span>0)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w5c1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Present <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> loan obligations<span class=\"_ _264\"> </span></div></td><td class=\"c n xa12 y2443 w6d3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">53<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>529<span class=\"_ _264\"> </span></div></td><td class=\"c n xa13 y2443 w6d4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls75 ws89\">5<span class=\"_ _9\"></span>9,<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>8<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls3e ws46 gs4e4\">10.  Called up Share capital<span class=\"_ _264\"> </span></div><div class=\"gs4e5\"><table class=\"s w6cb h1a0\" id=\"_8ab4e969-f00a-49e1-b7d6-74f2a8bc3e38\"><tr><td></td><td></td><td class=\"t m0 x247 h2e y2708 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x248 h2e y2708 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x249 h2e y2709 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x24a h2e y2709 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x24b h27 y270a ff2 fs6 fc2 sc0 ls2 ws2\">Allotted \u2013 Equity shar<span class=\"_ _1\"></span>e capital<span class=\"_ _264\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2442 w54e h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">239<span class=\"_ _8\"></span>,518,372<span class=\"_ _264\"> </span></div></td><td class=\"c n x834 y2442 w54f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Ordinary shar<span class=\"_ _1\"></span>es of \u20ac0<span class=\"_ _8\"></span>.05 each (2023: 219<span class=\"_ _8\"></span>,381,693 Ordinary shares o<span class=\"_ _1\"></span>f \u20ac0<span class=\"_ _1\"></span>.05 each<span class=\"_ _8\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n xa09 y2442 w655 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">1<span class=\"_ _9\"></span>1<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>76<span class=\"_ _264\"> </span></div></td><td class=\"c n xa0a y2442 w552 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">1<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n xa0b y2443 w551 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls101 ws126\">11<span class=\"_ _2\"></span>,9<span class=\"_ _9\"></span>76<span class=\"_ _264\"> </span></div></td><td class=\"c n xa0c y2443 w6cc h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsf8 ws11d\">1<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span>,9<span class=\"_ _9\"></span>6<span class=\"_ _9\"></span>3<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs4e6\">In the ye<span class=\"_ _9\"></span>ar en<span class=\"_ _9\"></span>ded 3<span class=\"_ _9\"></span>1 Mar<span class=\"_ _9\"></span>ch 2023<span class=\"_ _9\"></span>:<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4e7\">In May 2022, 13,<span class=\"_ _8\"></span>793,<span class=\"_ _1\"></span>103 Placing and Subscription Shares <span class=\"_ _8\"></span>were issued as part of <span class=\"_ _8\"></span>the capital raise to strengthen <span class=\"_ _1\"></span>the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4e8\">Company\u2019<span class=\"_ _8\"></span>s balance sheet, increase liquidity headroom and <span class=\"_ _1\"></span>fund additional costs to comple<span class=\"_ _1\"></span>te the <span class=\"_ _8\"></span>Arnhem Plant Reactor </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4e9\">4 capacity expansion. <span class=\"_ _8\"></span>The Shares wer<span class=\"_ _8\"></span>e issued at a price of \u20ac1.45 (\u00a31.23) per<span class=\"_ _8\"></span> ordinary share, r<span class=\"_ _1\"></span>aising gross proceeds o<span class=\"_ _1\"></span>f </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4ea\">\u20ac20 million (befor<span class=\"_ _1\"></span>e expenses<span class=\"_ _8\"></span>).<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4eb\">Between <span class=\"_ _8\"></span>August and December 2022, 435,77<span class=\"_ _8\"></span>4 Shares w<span class=\"_ _1\"></span>ere issued <span class=\"_ _1\"></span>following <span class=\"_ _8\"></span>the exercise of<span class=\"_ _1\"></span> nil cost options, granted </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4ec\">under <span class=\"_ _1\"></span>the Company\u2019<span class=\"_ _8\"></span>s 2013 Long T<span class=\"_ _4\"></span>erm Incentive Plan (\u2018L<span class=\"_ _18\"></span>TIP\u2019).<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4ed\">In July<span class=\"_ _8\"></span> 2022, 137<span class=\"_ _8\"></span>,665 shares w<span class=\"_ _1\"></span>ere issued to an Emplo<span class=\"_ _1\"></span>yee Benefit <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>rust (EBT) at nominal v<span class=\"_ _8\"></span>alue, as part of the annual </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4ee\">bonus, in connection with <span class=\"_ _1\"></span>the employee r<span class=\"_ _1\"></span>emuneration and incentivisa<span class=\"_ _1\"></span>tion arrangements f<span class=\"_ _8\"></span>or the period fr<span class=\"_ _1\"></span>om  </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4ef\">1 <span class=\"_ _1\"></span>April 2021 to 31 March 2022. <span class=\"_ _8\"></span>These shares will <span class=\"_ _8\"></span>vest in July<span class=\"_ _8\"></span> 2023, subject to the employees con<span class=\"_ _1\"></span>tinuing employment </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws3a gs4f0\">within the Group.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4f1\">In November<span class=\"_ _8\"></span> 2022, 11,875,801 shares were issued <span class=\"_ _8\"></span>to the T<span class=\"_ _18\"></span>ricoya Consortium Partners (INEOS, MEDITE, BGF<span class=\"_ _1\"></span> &amp; <span class=\"_ _1\"></span>V<span class=\"_ _8\"></span>olantis<span class=\"_ _8\"></span>) </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4f2\">at a price of<span class=\"_ _1\"></span> \u20ac0.80 (\u00a30<span class=\"_ _8\"></span>.71) per shar<span class=\"_ _1\"></span>e. <span class=\"_ _1\"></span>This f<span class=\"_ _1\"></span>ormed part of<span class=\"_ _1\"></span> a Sales Purchase <span class=\"_ _8\"></span>Agreement with the <span class=\"_ _8\"></span>T<span class=\"_ _4\"></span>ricoya Consortium </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4f3\">Partners <span class=\"_ _1\"></span>whereby<span class=\"_ _8\"></span> Accsys acquir<span class=\"_ _1\"></span>ed the r<span class=\"_ _1\"></span>emaining 38.2% holding in <span class=\"_ _1\"></span>TUK that <span class=\"_ _8\"></span>TTL did not already<span class=\"_ _8\"></span> own and the 23.5% </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4f4\">holding in TTL<span class=\"_ _8\"></span> that it did not already<span class=\"_ _8\"></span> own. See note 28.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4f5\">In January<span class=\"_ _8\"></span> 2023, following <span class=\"_ _1\"></span>the subscription by<span class=\"_ _8\"></span> employees in the prior<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span>ear <span class=\"_ _8\"></span>for shares under<span class=\"_ _1\"></span> the Emplo<span class=\"_ _1\"></span>yee Share </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4f6\">Participation Plan (<span class=\"_ _8\"></span>the \u2018Plan\u2019), 17<span class=\"_ _8\"></span>4,<span class=\"_ _8\"></span>144 shares wer<span class=\"_ _1\"></span>e issued as \u201cMatching Shares<span class=\"_ _8\"></span>\u201d at nominal value under<span class=\"_ _1\"></span> the Plan.<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4f7\">In addition, v<span class=\"_ _1\"></span>arious employees newly<span class=\"_ _8\"></span> subscribed under the Plan <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> 203,<span class=\"_ _8\"></span>906 Shares at an acquisition price of<span class=\"_ _1\"></span> \u20ac0.81 per<span class=\"_ _8\"></span> </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4f8\">share, <span class=\"_ _1\"></span>with these shares issued <span class=\"_ _8\"></span>to a trust, to be released <span class=\"_ _8\"></span>to the employees after<span class=\"_ _8\"></span> one year<span class=\"_ _4\"></span>, together <span class=\"_ _1\"></span>with an additional </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4f9\">share on a matched basis (<span class=\"_ _8\"></span>subject to continuing emplo<span class=\"_ _8\"></span>yment within the Group<span class=\"_ _4\"></span>).<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc4 sc0 ls2 ws2 gs4fa\">In the ye<span class=\"_ _9\"></span>ar en<span class=\"_ _9\"></span>ded 3<span class=\"_ _9\"></span>1 Mar<span class=\"_ _9\"></span>ch 2024:<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4fb\">Between <span class=\"_ _8\"></span>July and February<span class=\"_ _8\"></span>, 790,339 Shar<span class=\"_ _1\"></span>es wer<span class=\"_ _8\"></span>e issued following the e<span class=\"_ _1\"></span>xercise o<span class=\"_ _1\"></span>f nil cost op<span class=\"_ _1\"></span>tions, granted under<span class=\"_ _8\"></span> the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4fc\">Company\u2019<span class=\"_ _8\"></span>s 2013 Long T<span class=\"_ _4\"></span>erm Incentive Plan (\u2018L<span class=\"_ _18\"></span>TIP\u2019).<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4fe\">In November<span class=\"_ _8\"></span> 2023, 19<span class=\"_ _8\"></span>,144<span class=\"_ _8\"></span>,281 ordinary shares <span class=\"_ _8\"></span>were issued as part of <span class=\"_ _8\"></span>the capital raise along with a debt extension </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs4ff\">package (<span class=\"_ _8\"></span>see note 29 of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup financial statements<span class=\"_ _4\"></span>) to allow <span class=\"_ _8\"></span>Accsys to commence commer<span class=\"_ _1\"></span>cial operations of<span class=\"_ _8\"></span> its </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs500\">North <span class=\"_ _1\"></span>American <span class=\"_ _1\"></span>Accoya plant in Kingsport, US<span class=\"_ _1\"></span>A, strengthen its balance sheet and incr<span class=\"_ _1\"></span>ease w<span class=\"_ _1\"></span>orking capital in the <span class=\"_ _1\"></span>face </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs501\">of<span class=\"_ _1\"></span> a challenging macro tr<span class=\"_ _8\"></span>ading environment. </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs502\">In January<span class=\"_ _8\"></span> 2024, f<span class=\"_ _1\"></span>ollowing the subscrip<span class=\"_ _1\"></span>tion by<span class=\"_ _1\"></span> employees in <span class=\"_ _8\"></span>the prior year<span class=\"_ _8\"></span> for shar<span class=\"_ _8\"></span>es under the Employ<span class=\"_ _1\"></span>ee Share </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs503\">Participation Plan (<span class=\"_ _8\"></span>the \u2018Plan\u2019), 202,<span class=\"_ _1\"></span>059 shares <span class=\"_ _1\"></span>were issued as \u201cMatching Shar<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>\u201d at nominal v<span class=\"_ _1\"></span>alue under <span class=\"_ _8\"></span>the Plan.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls2 ws2 gs504\">11.  Reco<span class=\"_ _9\"></span>ncil<span class=\"_ _9\"></span>iatio<span class=\"_ _9\"></span>n of movem<span class=\"_ _9\"></span>ent<span class=\"_ _9\"></span>s in sh<span class=\"_ _9\"></span>are<span class=\"_ _9\"></span>hol<span class=\"_ _9\"></span>der<span class=\"_ _9\"></span>s\u2019 fun<span class=\"_ _9\"></span>ds<span class=\"_ _264\"> </span></div><div class=\"gs505\"><table class=\"s w6d5 h1b4\" id=\"_62385333-03a9-4c2e-8b54-1d6994e921a4\"><tr><td></td><td class=\"t m0 x1a0 h2e y270e ff3 fs19 fc2 sc0 ls2 ws2\">2024</td><td class=\"t m0 x2b7 h2e y270e ff3 fs19 fc2 sc0 ls2 ws2\"> 2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y270f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y270f ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"c n x1b0 y2462 w664 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Loss for<span class=\"_ _1\"></span> the financial year<span class=\"_ _264\"> </span></div></td><td class=\"c n xa14 y2462 w6d6 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">(5,7<span class=\"_ _9\"></span>12<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n xa15 y2462 w6d7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>,<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2463 w6d8 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Share based payments charged <span class=\"_ _8\"></span>to subsidiaries<span class=\"_ _264\"> </span></div></td><td class=\"c n xa16 y2463 w6d9 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1,48<span class=\"_ _9\"></span>0<span class=\"_ _264\"> </span></div></td><td class=\"c n xa17 y2463 w106 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">366<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2464 w6da h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Proceeds fr<span class=\"_ _1\"></span>om issue of shar<span class=\"_ _1\"></span>es<span class=\"_ _264\"> </span></div></td><td class=\"c n xa18 y2464 w6db h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">1<span class=\"_ _9\"></span>3,<span class=\"_ _9\"></span>3<span class=\"_ _9\"></span>32<span class=\"_ _264\"> </span></div></td><td class=\"c n xa19 y2464 wb1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls7a ws8e\">29<span class=\"_ _8\"></span>,802<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2465 w110 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Share issue costs<span class=\"_ _264\"> </span></div></td><td class=\"c n xa1a y2465 w17e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls140 ws170\">(6<span class=\"_ _2\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c n xa1b y2465 w17f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">(1,086<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y25c5 w6dc h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Shares issued related <span class=\"_ _1\"></span>to Employee shar<span class=\"_ _1\"></span>e plans<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c5 y25c5 w15 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n xa1c y25c5 w6dd h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(22)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2467 we7 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Own shares<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c9 y2467 w1f h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x291 y2467 w10a h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls78 ws8c\">(2)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2441 w6de h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">Net increase in shareholders<span class=\"_ _8\"></span>\u2019 funds<span class=\"_ _264\"> </span></div></td><td class=\"c n xa1d y2441 w6df h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">8<span class=\"_ _9\"></span>,4<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>8<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c4 y2441 w6e0 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls129 ws15a\">22<span class=\"_ _9\"></span>,586<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2442 w6e1 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Opening shareholders\u2019 funds<span class=\"_ _264\"> </span></div></td><td class=\"c n xa1e y2442 w6e2 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">24<span class=\"_ _9\"></span>4,15<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td><td class=\"c n x7ee y2442 w6e3 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 lsc4 wsdc\">221,57<span class=\"_ _9\"></span>1<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c n x1b0 y2443 w6e4 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws62\">Closing shareholders\u2019 funds<span class=\"_ _264\"> </span></div></td><td class=\"c n xa1f y2443 wa5 h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls79 ws8d\">2<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>2<span class=\"_ _9\"></span>,<span class=\"_ _9\"></span>615<span class=\"_ _264\"> </span></div></td><td class=\"c n xa20 y2443 w65e h162\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls87 ws9b\">24<span class=\"_ _9\"></span>4,1<span class=\"_ _9\"></span>5<span class=\"_ _9\"></span>7<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls2 ws2 gs506\">12<span class=\"_ _9\"></span>.  Divi<span class=\"_ _9\"></span>den<span class=\"_ _9\"></span>ds Paid<span class=\"_ _264\"> </span></div><div class=\"gs507\"><table class=\"s w301 h190\" id=\"_a5ce97eb-4fb7-41fc-8cd3-1734aff5f8d8\"><tr><td></td><td class=\"t m0 x1a0 h2e y2710 ff3 fs19 fc2 sc0 ls2 ws2\">2024 </td><td class=\"t m0 x54d h2e y2710 ff3 fs19 fc2 sc0 ls2 ws2\">2023<span class=\"_ _264\"> </span></td></tr><tr><td></td><td class=\"t m0 x2a8 h2e y2711 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000 </td><td class=\"t m0 x1a7 h2e y2711 ff3 fs19 fc2 sc0 ls2 ws2\">\u20ac\u2019000<span class=\"_ _264\"> </span></td></tr><tr><td class=\"t m0 x1f8 h27 y2712 ff2 fs6 fc2 sc0 ls2 ws2\">Final Dividend \u20acNil (2023: \u20acNil) per Ordinary<span class=\"_ _8\"></span> share proposed and paid during year<span class=\"_ _1\"></span> relating <span class=\"_ _1\"></span>to the pre<span class=\"_ _1\"></span>vious </td><td></td><td></td></tr><tr><td class=\"c n x1b0 y2443 w3d5 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">year\u2019<span class=\"_ _8\"></span>s results<span class=\"_ _264\"> </span></div></td><td class=\"c n x5c5 y2443 w18 h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td><td class=\"c n x661 y2443 w1f h166\"><div class=\"t m0 x1af h27 y2424 ff2 fs6 fc2 sc0 ls2 ws2\">\u2013<span class=\"_ _264\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls2 ws2 gs508\">13.  D<span class=\"_ _9\"></span>efer<span class=\"_ _9\"></span>re<span class=\"_ _9\"></span>d t<span class=\"_ _9\"></span>axati<span class=\"_ _9\"></span>on<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs509\">The Company<span class=\"_ _1\"></span> has an unrecognised deferr<span class=\"_ _8\"></span>ed tax asset of \u20ac7<span class=\"_ _4\"></span>.0m (2023: \u20ac6.<span class=\"_ _8\"></span>7m<span class=\"_ _1\"></span>) which is lar<span class=\"_ _1\"></span>gely in r<span class=\"_ _1\"></span>espect of<span class=\"_ _1\"></span> tr<span class=\"_ _1\"></span>ading </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs50a\">losses and has been calculated using the <span class=\"_ _8\"></span>tax rate which is expected to be applicable <span class=\"_ _8\"></span>when the tax losses are expected </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs50b\">to be utilised. The de<span class=\"_ _1\"></span>ferred asse<span class=\"_ _1\"></span>t has not been recognised due <span class=\"_ _8\"></span>to the uncertainty of<span class=\"_ _8\"></span> the timing of<span class=\"_ _8\"></span> future expected </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs50c\">profits of<span class=\"_ _8\"></span> the fello<span class=\"_ _1\"></span>w subsidiary<span class=\"_ _8\"></span> (in which the Company<span class=\"_ _8\"></span> is in the same tax group<span class=\"_ _4\"></span>) attributable to licensing activities.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls53 ws5e gs50d\">14.<span class=\"_ _1\"></span>  Guarantee<span class=\"_ _1\"></span> provi<span class=\"_ _1\"></span>ded to<span class=\"_ _8\"></span> FHB<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs50e\">In March 2022 the Compan<span class=\"_ _1\"></span>y\u2019<span class=\"_ _1\"></span>s joint <span class=\"_ _1\"></span>venture, <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _8\"></span> agreed an eight-year $70million loan <span class=\"_ _8\"></span>from First Horizon </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs50f\">Bank (\u2018FHB\u2019) of<span class=\"_ _1\"></span> T<span class=\"_ _18\"></span>ennessee, USA in r<span class=\"_ _1\"></span>espect of<span class=\"_ _1\"></span> the construction and oper<span class=\"_ _1\"></span>ation of<span class=\"_ _8\"></span> the Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _8\"></span> plant and a further </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs510\">$10<span class=\"_ gs1\"> </span>million revolving line o<span class=\"_ _1\"></span>f cr<span class=\"_ _8\"></span>edit to be utilised to fund <span class=\"_ _8\"></span>working capital (<span class=\"_ _8\"></span>see note 28 &amp; 29 in the Group financial </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs511\">statements<span class=\"_ _8\"></span>). <span class=\"_ _1\"></span>The FHB term loan is supported b<span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>Accoya USA<span class=\"_ _4\"></span>\u2019s shareholders, including $50 million <span class=\"_ _8\"></span>through a limited </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs512\">guarantee pro<span class=\"_ _1\"></span>vided on a pro-ra<span class=\"_ _1\"></span>ta basis, with <span class=\"_ _8\"></span>Accsys\u2019 60% shar<span class=\"_ _1\"></span>e represen<span class=\"_ _1\"></span>ting $30 million.<span class=\"_ _264\"> </span></div><div class=\"t m0 h18 ff5 fsa fc3 sc0 ls3e ws46 gs513\">15.  Guarantee pr<span class=\"_ _9\"></span>ovided on<span class=\"_ _1\"></span> convertible loan notes issued by Accsys Jersey Lim<span class=\"_ _1\"></span>ited<span class=\"_ _264\"> </span></div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs514\">In the Nov<span class=\"_ _1\"></span>ember 2023 <span class=\"_ _8\"></span>fundraise, Accsy<span class=\"_ _1\"></span>s Group issued \u20ac21 million of<span class=\"_ _8\"></span> new convertible loans <span class=\"_ _1\"></span>through <span class=\"_ _1\"></span>the Company\u2019<span class=\"_ _8\"></span>s </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs515\">subsidiary <span class=\"_ _8\"></span>Accsys <span class=\"_ _1\"></span>Jersey<span class=\"_ _1\"></span> Limited (<span class=\"_ _8\"></span>see note 29 in the Group <span class=\"_ _8\"></span>financial statements for<span class=\"_ _1\"></span> further<span class=\"_ _8\"></span> details on these convertible </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs516\">loan notes<span class=\"_ _8\"></span>). The Compan<span class=\"_ _1\"></span>y has pr<span class=\"_ _1\"></span>ovided a guaran<span class=\"_ _1\"></span>tee to <span class=\"_ _1\"></span>the Convertible loan holders <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the obligations under<span class=\"_ _8\"></span> the </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs517\">convertible loan notes and <span class=\"_ _8\"></span>the Company is contracted <span class=\"_ _1\"></span>to provide <span class=\"_ _8\"></span>to the convertible loan note holders ordinary<span class=\"_ _8\"></span> shares </div><div class=\"t m0 h11 ff2 fs2 fc2 sc0 ls2 ws2 gs518\">in the Company<span class=\"_ _8\"></span> if the conv<span class=\"_ _1\"></span>ertible loan notes are con<span class=\"_ _1\"></span>verted.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "Accs<span class=\"_ _9\"></span>ys T<span class=\"_ _8\"></span>ech<span class=\"_ _9\"></span>nolo<span class=\"_ _9\"></span>gie<span class=\"_ _9\"></span>s PLC",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-4": {
   "value": " public lim<span class=\"_ _9\"></span>ite<span class=\"_ _9\"></span>d comp<span class=\"_ _9\"></span>any",
   "dimensions": {
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    "entity": "scheme:213800HKRFK8PNUNV581",
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    "entity": "scheme:213800HKRFK8PNUNV581",
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}