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   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls92 wsa6 gs29\">1.  Accounting Policies<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls1 ws1 gs2a\">Bas<span class=\"_ _0\"></span>is of account<span class=\"_ _0\"></span>ing<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2b\">The Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s financial sta<span class=\"_ _1\"></span>tements have been prepar<span class=\"_ _1\"></span>ed under <span class=\"_ _1\"></span>the historical cost convention (<span class=\"_ _2\"></span>except <span class=\"_ _1\"></span>for certain <span class=\"_ _1\"></span>financial </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2c\">instruments and equity<span class=\"_ _1\"></span> investments <span class=\"_ _1\"></span>which are measured at <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value<span class=\"_ _2\"></span>), in accordance with UK<span class=\"_ _2\"></span>-adopted international </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2d\">accounting standards and <span class=\"_ _1\"></span>with the requir<span class=\"_ _1\"></span>ements of<span class=\"_ _1\"></span> the Companies <span class=\"_ _1\"></span>Act 2006 as applicable to companies reporting </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2e\">under <span class=\"_ _1\"></span>those standards. In addition, the <span class=\"_ _1\"></span>financial statements are also pr<span class=\"_ _1\"></span>epared in accordance <span class=\"_ _1\"></span>with international financial </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2f\">reporting standards adop<span class=\"_ _1\"></span>ted pursuant to Regulation (E<span class=\"_ _1\"></span>C) No 1606/2002 as it applies in <span class=\"_ _1\"></span>the European Union and the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs30\">Dutch Financial Markets Supervision <span class=\"_ _1\"></span>Act.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs31\">Going Concern<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs32\">The consolidated financial statemen<span class=\"_ _1\"></span>ts are prepared on a going concern basis, <span class=\"_ _1\"></span>which assumes that <span class=\"_ _1\"></span>the Group will </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs33\">continue in operational existence <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the f<span class=\"_ _1\"></span>oreseeable futur<span class=\"_ _1\"></span>e, and at least for<span class=\"_ _1\"></span> the 12 months <span class=\"_ _1\"></span>from the da<span class=\"_ _1\"></span>te these financial </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs34\">statements are appr<span class=\"_ _1\"></span>oved (<span class=\"_ _1\"></span>the \u2018<span class=\"_ _1\"></span>going concern period\u2019). <span class=\"_ _1\"></span>As part of<span class=\"_ _1\"></span> the Group<span class=\"_ _2\"></span>\u2019s going concern re<span class=\"_ _1\"></span>view<span class=\"_ _1\"></span>, the Directors </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs35\">have assessed <span class=\"_ _1\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s trading <span class=\"_ _1\"></span>forecas<span class=\"_ _1\"></span>ts, working capital and liquidity<span class=\"_ _1\"></span> requirements, and bank <span class=\"_ _1\"></span>facility co<span class=\"_ _1\"></span>venant </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs36\">compliance for<span class=\"_ _1\"></span> the going concern period under<span class=\"_ _1\"></span> a base case scenario and a sever<span class=\"_ _1\"></span>e but plausible downside scenario. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs37\">The cash flow<span class=\"_ _1\"></span> for<span class=\"_ _1\"></span>ecasts used f<span class=\"_ _1\"></span>or the going concern assessmen<span class=\"_ _1\"></span>t represent <span class=\"_ _1\"></span>the Directors\u2019 bes<span class=\"_ _1\"></span>t estimate of<span class=\"_ _1\"></span> trading </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs38\">performance and cost implications in <span class=\"_ _1\"></span>the market based on curr<span class=\"_ _1\"></span>ent agreements, marke<span class=\"_ _1\"></span>t experience and consumer </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs39\">demand expectations. <span class=\"_ _1\"></span>These for<span class=\"_ _1\"></span>ecasts indicate that, in or<span class=\"_ _1\"></span>der to con<span class=\"_ _1\"></span>tinue as a going concern, the Group is dependent </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3a\">on achieving a certain level o<span class=\"_ _1\"></span>f performance r<span class=\"_ _1\"></span>elating to <span class=\"_ _1\"></span>the production and sale of<span class=\"_ _1\"></span> Acco<span class=\"_ _1\"></span>ya, and the management o<span class=\"_ _1\"></span>f its </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3b\">working capital. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3c\">The Directors<span class=\"_ _1\"></span>\u2019 have also considered <span class=\"_ _1\"></span>the possible quantum and timing of<span class=\"_ _1\"></span> funding r<span class=\"_ _1\"></span>equired to <span class=\"_ _1\"></span>fund the ramp up of<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3d\">Accoya USA<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>s operations. <span class=\"_ _1\"></span>Accsys has a contractual obliga<span class=\"_ _1\"></span>tion to fund its 60% shar<span class=\"_ _1\"></span>e of <span class=\"_ _1\"></span>Accoy<span class=\"_ _1\"></span>a USA LL<span class=\"_ _2\"></span>C on a pro rata </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3e\">basis with its joint <span class=\"_ _1\"></span>ventur<span class=\"_ _1\"></span>e partner (Eastman Chemical Company<span class=\"_ _2\"></span>). This funding has been consider<span class=\"_ _1\"></span>ed in both scenarios.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3f\">The Group is also dependent on <span class=\"_ _1\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s financial resour<span class=\"_ _1\"></span>ces including its existing cash position, banking and finance </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs40\">facilities (<span class=\"_ _2\"></span>see note 28 for de<span class=\"_ _1\"></span>tails<span class=\"_ _1\"></span>).<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs41\">The Directors considered a se<span class=\"_ _1\"></span>vere but plausible downside scenario against <span class=\"_ _1\"></span>the base case with reduced <span class=\"_ _1\"></span>Accoy<span class=\"_ _1\"></span>a sales </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs42\">volumes and increased <span class=\"_ _1\"></span>funding into Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _1\"></span> LL<span class=\"_ _1\"></span>C and a re<span class=\"_ _1\"></span>verse stress <span class=\"_ _1\"></span>test was perf<span class=\"_ _1\"></span>ormed to determine <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs43\">decrease in <span class=\"_ _1\"></span>Accoya sales <span class=\"_ _1\"></span>volume fr<span class=\"_ _1\"></span>om the <span class=\"_ _1\"></span>Arnhem plant required <span class=\"_ _1\"></span>to breach banking cov<span class=\"_ _1\"></span>enants, or reduce liquidity<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs44\">below minimum oper<span class=\"_ _1\"></span>ating level. <span class=\"_ _1\"></span>The Directors do not expect <span class=\"_ _1\"></span>the assumptions in the se<span class=\"_ _1\"></span>vere but plausible downside </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs45\">scenario or <span class=\"_ _1\"></span>the reverse str<span class=\"_ _1\"></span>ess test scenario <span class=\"_ _1\"></span>to materialise, but should they<span class=\"_ _1\"></span> unfold, <span class=\"_ _1\"></span>the Group has sev<span class=\"_ _1\"></span>eral mitigating </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs46\">actions it can implement to manage its going concern risk, such as def<span class=\"_ _1\"></span>erring discretionary<span class=\"_ _1\"></span> capital expenditure and </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs47\">implementing further<span class=\"_ _1\"></span> cost reductions <span class=\"_ _1\"></span>to maintain a sufficient level of<span class=\"_ _1\"></span> liquidity and co<span class=\"_ _1\"></span>venant headroom during <span class=\"_ _1\"></span>the going </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs48\">concern period. The combined impact o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the above downside scenarios and mitigations does no<span class=\"_ _1\"></span>t trigger a minimum </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs49\">liquidity br<span class=\"_ _1\"></span>each or cov<span class=\"_ _1\"></span>enant breach at any<span class=\"_ _1\"></span> point in the going concern period. In <span class=\"_ _1\"></span>the reverse s<span class=\"_ _1\"></span>tress test, a decr<span class=\"_ _1\"></span>ease of </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs4a\">approximately<span class=\"_ _1\"></span> 14% on <span class=\"_ _1\"></span>Accoya sales <span class=\"_ _1\"></span>volume fr<span class=\"_ _1\"></span>om the <span class=\"_ _1\"></span>Arnhem plant compared to an equiv<span class=\"_ _1\"></span>alent prior <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> period or a </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs4b\">decrease of<span class=\"_ _1\"></span> approximately<span class=\"_ _1\"></span> 24% compared <span class=\"_ _1\"></span>to the equivalent base scenario period <span class=\"_ _1\"></span>was requir<span class=\"_ _1\"></span>ed to reach <span class=\"_ _1\"></span>the minimum </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs4c\">liquidity br<span class=\"_ _1\"></span>each point. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs4d\">The Directors believe <span class=\"_ _1\"></span>that while some uncertain<span class=\"_ _1\"></span>ty alwa<span class=\"_ _1\"></span>ys inherently<span class=\"_ _1\"></span> remains in achieving the <span class=\"_ _1\"></span>forecas<span class=\"_ _1\"></span>ts, in particular in </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs4e\">relation <span class=\"_ _1\"></span>to market conditions outside of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019s con<span class=\"_ _1\"></span>trol, after car<span class=\"_ _1\"></span>efully considering all <span class=\"_ _1\"></span>the factors explained in <span class=\"_ _1\"></span>this </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs4f\">statement, <span class=\"_ _1\"></span>there is sufficient liquidity and co<span class=\"_ _1\"></span>venant headroom such <span class=\"_ _1\"></span>that there is no ma<span class=\"_ _1\"></span>terial uncertainty <span class=\"_ _1\"></span>with respect </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs50\">to going concern and have prepar<span class=\"_ _1\"></span>ed the financial s<span class=\"_ _1\"></span>tatements on this basis. </div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls73 ws80 gs51\">Exc<span class=\"_ _1\"></span>eptional<span class=\"_ _1\"></span> Items<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs52\">Exceptional items ar<span class=\"_ _1\"></span>e events or<span class=\"_ _1\"></span> transactions <span class=\"_ _1\"></span>that fall outside <span class=\"_ _1\"></span>the ordinary activities o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the Group and which b<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>virtue </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs53\">of<span class=\"_ _1\"></span> their siz<span class=\"_ _1\"></span>e or incidence, have been separ<span class=\"_ _1\"></span>ately disclosed in or<span class=\"_ _1\"></span>der to impr<span class=\"_ _1\"></span>ove a users<span class=\"_ _1\"></span>\u2019 understanding of<span class=\"_ _1\"></span> the financial </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs54\">statements. <span class=\"_ _1\"></span>These include impairment losses (<span class=\"_ _2\"></span>or the re<span class=\"_ _1\"></span>versal of<span class=\"_ _1\"></span> previously<span class=\"_ _1\"></span> recorded excep<span class=\"_ _1\"></span>tional impairments<span class=\"_ _1\"></span>), </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs55\">restructuring costs <span class=\"_ _1\"></span>following <span class=\"_ _1\"></span>the disposal of an inv<span class=\"_ _1\"></span>estment, significant gains f<span class=\"_ _1\"></span>ollowing the disposal o<span class=\"_ _1\"></span>f an inv<span class=\"_ _1\"></span>estment </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs56\">and other one-o<span class=\"_ _1\"></span>ff ev<span class=\"_ _1\"></span>ents or <span class=\"_ _1\"></span>transactions, such as re-financing o<span class=\"_ _1\"></span>f Group borr<span class=\"_ _1\"></span>owings. See note 5 f<span class=\"_ _1\"></span>or details o<span class=\"_ _1\"></span>f </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs57\">exceptional<span class=\"_ gs58\"> </span>items.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs5a\">Business combinations<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs5b\">A<span class=\"_ _1\"></span> subsidiary is an entity<span class=\"_ _1\"></span> over<span class=\"_ _1\"></span> which <span class=\"_ _1\"></span>the Group has control. Contr<span class=\"_ _1\"></span>ol is evident wher<span class=\"_ _1\"></span>e the Group is exposed <span class=\"_ _1\"></span>to, or<span class=\"_ _1\"></span> has </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs5c\">rights to<span class=\"_ _1\"></span>, variable r<span class=\"_ _1\"></span>eturns from its in<span class=\"_ _1\"></span>volvement <span class=\"_ _1\"></span>with that entity<span class=\"_ _1\"></span> and has the ability<span class=\"_ _1\"></span> to aff<span class=\"_ _1\"></span>ect those returns <span class=\"_ _1\"></span>through its </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs5d\">power<span class=\"_ _1\"></span> over<span class=\"_ _1\"></span> that entity<span class=\"_ _2\"></span>. The consolidated financial s<span class=\"_ _1\"></span>tatements present <span class=\"_ _1\"></span>the results of<span class=\"_ _1\"></span> the Group including <span class=\"_ _1\"></span>the results of<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs5e\">Accsys <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>echnologies plc and its subsidiaries and joint <span class=\"_ _1\"></span>venture. <span class=\"_ _1\"></span>All Intra-gr<span class=\"_ _1\"></span>oup transactions and balances are elimina<span class=\"_ _1\"></span>ted </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws2d gs5f\">in full.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs60\">The consolidated financial statemen<span class=\"_ _1\"></span>ts incorporate the r<span class=\"_ _1\"></span>esults of business combinations using <span class=\"_ _1\"></span>the acquisition method. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs61\">In the consolidated sta<span class=\"_ _1\"></span>tement of <span class=\"_ _1\"></span>financial position, the acquirer<span class=\"_ _1\"></span>\u2019s identifiable asse<span class=\"_ _1\"></span>ts, liabilities, and contingent liabilities </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs62\">are initially<span class=\"_ _1\"></span> recognised at their<span class=\"_ _1\"></span> fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alues at the acquisition date. <span class=\"_ _1\"></span>The results of<span class=\"_ _1\"></span> operations acquir<span class=\"_ _1\"></span>ed or disposed are </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs63\">included in the consolidated sta<span class=\"_ _1\"></span>tement of compr<span class=\"_ _1\"></span>ehensive income from <span class=\"_ _1\"></span>the effectiv<span class=\"_ _1\"></span>e date of acquiring con<span class=\"_ _1\"></span>trol or up <span class=\"_ _1\"></span>to </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs64\">the effective da<span class=\"_ _1\"></span>te of disposal.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs65\">As allowed under<span class=\"_ _1\"></span> IFRS 1, some business combinations effected prior<span class=\"_ _1\"></span> to <span class=\"_ _1\"></span>transition to IFRS, <span class=\"_ _1\"></span>were accounted <span class=\"_ _1\"></span>for using <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs66\">merger<span class=\"_ _1\"></span> method of accoun<span class=\"_ _1\"></span>ting. Under this me<span class=\"_ _1\"></span>thod, assets and liabilities are included in the consolidation a<span class=\"_ _1\"></span>t their book </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs67\">values, not <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>values, and any<span class=\"_ _1\"></span> differences betw<span class=\"_ _1\"></span>een the cost of<span class=\"_ _1\"></span> investmen<span class=\"_ _1\"></span>t and net assets acquired <span class=\"_ _1\"></span>were tak<span class=\"_ _1\"></span>en to <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs68\">merger<span class=\"_ _1\"></span> reserve. <span class=\"_ _1\"></span>The majority of<span class=\"_ _1\"></span> the mer<span class=\"_ _1\"></span>ger reserv<span class=\"_ _1\"></span>e arose from a corpor<span class=\"_ _1\"></span>ate restructuring in <span class=\"_ _1\"></span>the year<span class=\"_ _1\"></span> ended 31 March </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs69\">2006 which intr<span class=\"_ _1\"></span>oduced Accs<span class=\"_ _1\"></span>ys T<span class=\"_ _12\"></span>echnologies PLC as <span class=\"_ _1\"></span>the new holding Company<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs6a\">Non-controlling inter<span class=\"_ _1\"></span>ests are measured, at initial r<span class=\"_ _1\"></span>ecognition, as the non-controlling pr<span class=\"_ _1\"></span>oportion of <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alues of <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs6b\">assets and liabilities recognised at acquisition. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs6c\">After initial r<span class=\"_ _1\"></span>ecognition, non-controlling interests ar<span class=\"_ _1\"></span>e measured as the aggr<span class=\"_ _1\"></span>egate of <span class=\"_ _1\"></span>the v<span class=\"_ _1\"></span>alue at initial recognition </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs6d\">and their<span class=\"_ _1\"></span> subsequent proportionate share o<span class=\"_ _1\"></span>f pro<span class=\"_ _1\"></span>fits and losses less any distributions made. Changes in <span class=\"_ _1\"></span>the Group<span class=\"_ _2\"></span>\u2019s </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs6e\">interests in subsidiaries <span class=\"_ _1\"></span>that do not result in a change in contr<span class=\"_ _1\"></span>ol are accounted f<span class=\"_ _1\"></span>or as equity<span class=\"_ _1\"></span> transactions. <span class=\"_ _1\"></span>Any<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs6f\">resulting differ<span class=\"_ _1\"></span>ence between the amoun<span class=\"_ _1\"></span>t by <span class=\"_ _1\"></span>which the non-contr<span class=\"_ _1\"></span>olling interests are adjusted and <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue of <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs70\">consideration pay<span class=\"_ _1\"></span>able or receivable is r<span class=\"_ _1\"></span>ecognised directly<span class=\"_ _1\"></span> in equity and attributed <span class=\"_ _1\"></span>to the shareholders.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs71\">When the Group ceases <span class=\"_ _1\"></span>to consolidate or equity<span class=\"_ _1\"></span> account f<span class=\"_ _1\"></span>or an inv<span class=\"_ _1\"></span>estment because of<span class=\"_ _1\"></span> a loss of con<span class=\"_ _1\"></span>trol, joint control </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs72\">or significant in<span class=\"_ _1\"></span>fluence, any re<span class=\"_ _1\"></span>tained interest in <span class=\"_ _1\"></span>the entity is remeasur<span class=\"_ _1\"></span>ed to its f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value, with <span class=\"_ _1\"></span>the change in carrying </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs73\">amount recognised in pro<span class=\"_ _1\"></span>fit or loss.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs74\">After <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoy<span class=\"_ _1\"></span>a UK Ltd w<span class=\"_ _1\"></span>as placed into v<span class=\"_ _1\"></span>oluntary liquidation on 17 December<span class=\"_ _1\"></span> 2024, <span class=\"_ _1\"></span>the Group lost control o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the entity<span class=\"_ _1\"></span>. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs75\">The subsidiary <span class=\"_ _1\"></span>was de-consolidated as at <span class=\"_ _1\"></span>this date. The impact as a r<span class=\"_ _1\"></span>esult of <span class=\"_ _1\"></span>this loss in control has been disclosed in </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs76\">exceptional costs. See no<span class=\"_ _1\"></span>te 5. </div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs77\">Rev<span class=\"_ _1\"></span>enue from contract<span class=\"_ _0\"></span>s w<span class=\"_ _1\"></span>ith customer<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs78\">Revenue is measur<span class=\"_ _1\"></span>ed at the f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the consideration r<span class=\"_ _1\"></span>eceivable. Rev<span class=\"_ _1\"></span>enue is recognised to <span class=\"_ _1\"></span>the extent that it is </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs79\">highly pr<span class=\"_ _1\"></span>obable that a significant re<span class=\"_ _1\"></span>versal will no<span class=\"_ _1\"></span>t occur based on the consider<span class=\"_ _1\"></span>ation in the contr<span class=\"_ _1\"></span>act. The <span class=\"_ _1\"></span>following </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs7a\">specific recognition criteria must also be met bef<span class=\"_ _1\"></span>ore rev<span class=\"_ _1\"></span>enue is recognised.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls6a ws2d gs7b\">Manufacturing revenue<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs7c\">Revenue is r<span class=\"_ _1\"></span>ecognised from <span class=\"_ _1\"></span>the sale of goods at a poin<span class=\"_ _1\"></span>t in time and is measured at <span class=\"_ _1\"></span>the amount of<span class=\"_ _1\"></span> the tr<span class=\"_ _1\"></span>ansaction price </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs7d\">received in ex<span class=\"_ _1\"></span>change for<span class=\"_ _1\"></span> tr<span class=\"_ _1\"></span>ansferring goods. <span class=\"_ _1\"></span>The transaction price is <span class=\"_ _1\"></span>the expected consideration to be r<span class=\"_ _1\"></span>eceived, to </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs7e\">the extent tha<span class=\"_ _1\"></span>t it is highly probable <span class=\"_ _1\"></span>that ther<span class=\"_ _1\"></span>e will not be a significant r<span class=\"_ _1\"></span>eversal of<span class=\"_ _1\"></span> revenue in <span class=\"_ _1\"></span>the future. R<span class=\"_ _1\"></span>evenue is </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs7f\">recognised <span class=\"_ _1\"></span>when the Group<span class=\"_ _2\"></span>\u2019s performance obligations under<span class=\"_ _1\"></span> the rele<span class=\"_ _1\"></span>vant customer<span class=\"_ _1\"></span> contract have been satisfied <span class=\"_ _1\"></span>when </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs80\">the customer collects <span class=\"_ _1\"></span>the goods. Manufacturing rev<span class=\"_ _1\"></span>enue includes the sale of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya <span class=\"_ _1\"></span>wood and T<span class=\"_ _12\"></span>ricoya panels. </div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls94 ws3a gs81\">Licensing fees </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs82\">Licence fees ar<span class=\"_ _1\"></span>e recognised over<span class=\"_ _1\"></span> the period o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the relevant agr<span class=\"_ _1\"></span>eements according to <span class=\"_ _1\"></span>the specific terms of<span class=\"_ _1\"></span> each </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs83\">agreement or<span class=\"_ _1\"></span> the quantities and<span class=\"_ _1\"></span>/<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span> values o<span class=\"_ _1\"></span>f the licensed pr<span class=\"_ _1\"></span>oduct sold. The accoun<span class=\"_ _1\"></span>ting policy <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the recognition of<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs84\">licence fees is based upon sa<span class=\"_ _1\"></span>tisfaction of<span class=\"_ _1\"></span> the performance obligations se<span class=\"_ _1\"></span>t out in the contract such as an assessment o<span class=\"_ _1\"></span>f </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs85\">the work r<span class=\"_ _1\"></span>equired befor<span class=\"_ _1\"></span>e the licence is signed and subsequently<span class=\"_ _1\"></span> during the design, construction and commissioning of<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs86\">the licensees\u2019 plan<span class=\"_ _1\"></span>t, with an appropriate pr<span class=\"_ _1\"></span>oportion of <span class=\"_ _1\"></span>the fee r<span class=\"_ _1\"></span>ecognised upon signing and the balance recognised as </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs87\">the project progr<span class=\"_ _1\"></span>esses to completion. <span class=\"_ _1\"></span>The amount of<span class=\"_ _1\"></span> any cash r<span class=\"_ _1\"></span>eceived but not recognised as income is included in <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs88\">financial statements as def<span class=\"_ _1\"></span>erred income and shown as a liability<span class=\"_ _1\"></span>.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls6a ws2d gs8a\">Other revenue<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs8b\">Included within other<span class=\"_ _1\"></span> rev<span class=\"_ _1\"></span>enue are raw<span class=\"_ _1\"></span> wood and acetic acid sales. Re<span class=\"_ _1\"></span>venue is recognised <span class=\"_ _1\"></span>from the sale of<span class=\"_ _1\"></span> goods at </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs8c\">a point in time and is measur<span class=\"_ _1\"></span>ed at the amount of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>transaction price receiv<span class=\"_ _1\"></span>ed in exchange f<span class=\"_ _1\"></span>or tr<span class=\"_ _1\"></span>ansferring goods. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs8d\">Revenue is r<span class=\"_ _1\"></span>ecognised when the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s performance obligations hav<span class=\"_ _1\"></span>e been satisfied. </div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls74 ws81 gs8e\">Finance i<span class=\"_ _1\"></span>ncome<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs8f\">Interest accrues using <span class=\"_ _1\"></span>the effective in<span class=\"_ _1\"></span>terest method, i.e. <span class=\"_ _1\"></span>the rate <span class=\"_ _1\"></span>that discounts estimated futur<span class=\"_ _1\"></span>e cash receipts </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs90\">through the e<span class=\"_ _1\"></span>xpected life of<span class=\"_ _1\"></span> the financial ins<span class=\"_ _1\"></span>trument to the ne<span class=\"_ _1\"></span>t carrying amount of <span class=\"_ _1\"></span>the financial asset.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs91\">Finance expenses and borrowing<span class=\"_ _1\"></span> costs<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs92\">Finance expenses include the <span class=\"_ _1\"></span>fees, interest and o<span class=\"_ _1\"></span>ther finance char<span class=\"_ _1\"></span>ges associated with <span class=\"_ _1\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s loan notes, credit </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs93\">facilities and leases, which ar<span class=\"_ _1\"></span>e expensed over<span class=\"_ _1\"></span> the period <span class=\"_ _1\"></span>that the Group has access <span class=\"_ _1\"></span>to the loans, <span class=\"_ _1\"></span>facilities and leases. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs94\">Foreign e<span class=\"_ _1\"></span>xchange gains or losses on <span class=\"_ _1\"></span>the loan notes and borrowings ar<span class=\"_ _1\"></span>e included within finance e<span class=\"_ _1\"></span>xpenses.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs95\">Interest on borr<span class=\"_ _1\"></span>owings directly<span class=\"_ _1\"></span> relating to <span class=\"_ _1\"></span>the construction or pr<span class=\"_ _1\"></span>oduction of qualifying assets ar<span class=\"_ _1\"></span>e capitalised until such </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs96\">time as the assets ar<span class=\"_ _1\"></span>e substantially r<span class=\"_ _1\"></span>eady <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>their intended use or<span class=\"_ _1\"></span> sale. <span class=\"_ _1\"></span>Where funds have been borr<span class=\"_ _1\"></span>owed specifically<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs97\">to finance a project, <span class=\"_ _1\"></span>the amount capitalised represen<span class=\"_ _1\"></span>ts the actual borrowing cos<span class=\"_ _1\"></span>ts incurred. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs98\">Where the <span class=\"_ _1\"></span>funds used to <span class=\"_ _1\"></span>finance a project form part o<span class=\"_ _1\"></span>f general borr<span class=\"_ _1\"></span>owings, the amount capitalised is calcula<span class=\"_ _1\"></span>ted using a </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs99\">weighted aver<span class=\"_ _1\"></span>age of r<span class=\"_ _1\"></span>ates applicable to rele<span class=\"_ _1\"></span>vant general borr<span class=\"_ _1\"></span>owings of <span class=\"_ _1\"></span>the Group during <span class=\"_ _1\"></span>the construction period. The </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs9a\">capitalisation of<span class=\"_ _1\"></span> borrowing costs is suspended during extended periods in <span class=\"_ _1\"></span>which it suspends active developmen<span class=\"_ _1\"></span>t of a </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs9b\">qualifying asset. </div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls12 ws17 gs9c\">Share based pa<span class=\"_ _1\"></span>yments<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs9d\">The Company<span class=\"_ _1\"></span> awards nil cost options <span class=\"_ _1\"></span>to acquire ordinary<span class=\"_ _1\"></span> shares in the capital o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the Company <span class=\"_ _1\"></span>to certain Directors </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs9e\">and employees. <span class=\"_ _1\"></span>The Company<span class=\"_ _1\"></span> has also previously<span class=\"_ _1\"></span> awarded bonuses <span class=\"_ _1\"></span>to certain employees in <span class=\"_ _1\"></span>the form of<span class=\"_ _1\"></span> the aw<span class=\"_ _1\"></span>ard of<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs9f\">deferr<span class=\"_ _1\"></span>ed shares of<span class=\"_ _1\"></span> the Company<span class=\"_ _2\"></span>. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsa0\">In addition the Company<span class=\"_ _1\"></span> has established an Employ<span class=\"_ _1\"></span>ee Share Participation Plan under<span class=\"_ _1\"></span> which employ<span class=\"_ _1\"></span>ees subscribe </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsa1\">for<span class=\"_ _1\"></span> new shares <span class=\"_ _1\"></span>which are held by<span class=\"_ _1\"></span> a trus<span class=\"_ _1\"></span>t for<span class=\"_ _1\"></span> the benefit of<span class=\"_ _1\"></span> the subscribing emplo<span class=\"_ _1\"></span>yees. <span class=\"_ _1\"></span>The shares are released <span class=\"_ _1\"></span>to </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsa2\">employees after<span class=\"_ _1\"></span> one y<span class=\"_ _1\"></span>ear<span class=\"_ _2\"></span>, together <span class=\"_ _1\"></span>with an additional, matching share on a one f<span class=\"_ _1\"></span>or one basis.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsa3\">The fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue of op<span class=\"_ _1\"></span>tions and deferred shares gr<span class=\"_ _1\"></span>anted are recognised as an emplo<span class=\"_ _1\"></span>yee expense with a corr<span class=\"_ _1\"></span>esponding </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsa4\">increase in equity<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>The f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value is measured at gran<span class=\"_ _1\"></span>t date and is charged to <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsa5\">comprehensive income o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the ves<span class=\"_ _1\"></span>ting period during which the emplo<span class=\"_ _1\"></span>yees become unconditionally en<span class=\"_ _1\"></span>titled to the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsa6\">options or shar<span class=\"_ _1\"></span>es. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsa7\">The fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue of shar<span class=\"_ _1\"></span>e options granted is measured using a modified Black Scholes model, <span class=\"_ _1\"></span>taking into account the <span class=\"_ _1\"></span>terms </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsa8\">and conditions upon which <span class=\"_ _1\"></span>the options wer<span class=\"_ _1\"></span>e granted. <span class=\"_ _1\"></span>The amount recognised as an expense is adjusted <span class=\"_ _1\"></span>to reflect <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsa9\">actual number of<span class=\"_ _1\"></span> share options <span class=\"_ _1\"></span>that v<span class=\"_ _1\"></span>est only <span class=\"_ _1\"></span>where <span class=\"_ _1\"></span>vesting is dependent upon the sa<span class=\"_ _1\"></span>tisfaction of<span class=\"_ _1\"></span> service and non-<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws48 gsaa\">market v<span class=\"_ _1\"></span>esting conditions.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsab\">Non-market <span class=\"_ _1\"></span>vesting conditions are <span class=\"_ _1\"></span>taken into account b<span class=\"_ _1\"></span>y adjusting <span class=\"_ _1\"></span>the number of<span class=\"_ _1\"></span> equity<span class=\"_ _1\"></span> instruments expected to <span class=\"_ _1\"></span>vest </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsac\">at each balance sheet date so <span class=\"_ _1\"></span>that, ultimately<span class=\"_ _1\"></span>, the cumula<span class=\"_ _1\"></span>tive amount recognised ov<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>the vesting period is based on </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsad\">the number of<span class=\"_ _1\"></span> options <span class=\"_ _1\"></span>which eventually<span class=\"_ _1\"></span> ves<span class=\"_ _1\"></span>t. Market <span class=\"_ _1\"></span>vesting conditions are <span class=\"_ _1\"></span>factored into <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> value o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the options </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsae\">granted. <span class=\"_ _1\"></span>The cumulative expense is not adjus<span class=\"_ _1\"></span>ted for<span class=\"_ _1\"></span> failur<span class=\"_ _1\"></span>e to achieve a mark<span class=\"_ _1\"></span>et v<span class=\"_ _1\"></span>esting condition.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gsb0\">Dividends<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsb1\">Equity dividends ar<span class=\"_ _1\"></span>e recognised when <span class=\"_ _1\"></span>they become legally<span class=\"_ _1\"></span> payable. Interim equity<span class=\"_ _1\"></span> dividends are r<span class=\"_ _1\"></span>ecognised when paid. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsb2\">Final equity dividends ar<span class=\"_ _1\"></span>e recognised when appr<span class=\"_ _1\"></span>oved by<span class=\"_ _1\"></span> the shar<span class=\"_ _1\"></span>eholders at an annual general meeting.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls12 ws17 gsb3\">Pensio<span class=\"_ _1\"></span>ns<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsb4\">The Group contributes <span class=\"_ _1\"></span>to certain defined contribution pension and employee benefit schemes on behalf<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> its </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsb5\">employees. <span class=\"_ _1\"></span>These costs are char<span class=\"_ _1\"></span>ged to the consolida<span class=\"_ _1\"></span>ted statement of<span class=\"_ _1\"></span> comprehensive income on an accruals basis.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls1 ws1 gsb6\">T<span class=\"_ _2\"></span>axat<span class=\"_ _0\"></span>ion<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsb7\">T<span class=\"_ _2\"></span>ax on the pro<span class=\"_ _1\"></span>fit or loss f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>the year<span class=\"_ _1\"></span> comprises current and def<span class=\"_ _1\"></span>erred tax. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ax is recognised in <span class=\"_ _1\"></span>the consolidated </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsb8\">statement of<span class=\"_ _1\"></span> comprehensive income ex<span class=\"_ _1\"></span>cept to <span class=\"_ _1\"></span>the extent tha<span class=\"_ _1\"></span>t it relates to items r<span class=\"_ _1\"></span>ecognised directly in equity<span class=\"_ _2\"></span>, in which </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsb9\">case it is recognised in equity<span class=\"_ _1\"></span>. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsba\">Current <span class=\"_ _1\"></span>tax is the expected <span class=\"_ _1\"></span>tax payable on the <span class=\"_ _1\"></span>taxable income for<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>, using tax rates enacted or<span class=\"_ _1\"></span> substantively<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsbb\">enacted at the r<span class=\"_ _1\"></span>eporting date together<span class=\"_ _1\"></span> with any<span class=\"_ _1\"></span> adjustment <span class=\"_ _1\"></span>to tax payable in r<span class=\"_ _1\"></span>espect of pr<span class=\"_ _1\"></span>evious y<span class=\"_ _1\"></span>ears. Current tax </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsbc\">includes the expected impact o<span class=\"_ _1\"></span>f claims submitted by<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup to tax authorities in r<span class=\"_ _1\"></span>espect of enhanced <span class=\"_ _1\"></span>tax relief<span class=\"_ _1\"></span> for<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsbd\">expenditure on resear<span class=\"_ _1\"></span>ch and development.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsbe\">Deferr<span class=\"_ _1\"></span>ed tax is provided on <span class=\"_ _1\"></span>temporary<span class=\"_ _1\"></span> differences betw<span class=\"_ _1\"></span>een the carrying amounts of<span class=\"_ _1\"></span> assets and liabilities f<span class=\"_ _1\"></span>or financial </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsbf\">reporting purposes and the amoun<span class=\"_ _1\"></span>ts used for<span class=\"_ _1\"></span> taxation purposes. <span class=\"_ _1\"></span>The f<span class=\"_ _1\"></span>ollowing temporary<span class=\"_ _1\"></span> differ<span class=\"_ _1\"></span>ences are not </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsc0\">provided<span class=\"_ gs58\"> </span>f<span class=\"_ _1\"></span>or:<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gsc1\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsc2\">the initial recognition of<span class=\"_ _1\"></span> goodwill;<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gsc3\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsc4\">the initial recognition of<span class=\"_ _1\"></span> assets or liabilities <span class=\"_ _1\"></span>that affect neither<span class=\"_ _1\"></span> accounting nor <span class=\"_ _1\"></span>taxable profit other<span class=\"_ _1\"></span> than in a </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsc5\">business<span class=\"_ gs58\"> </span>combination; and<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gsc6\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsc7\">differences r<span class=\"_ _1\"></span>elating to inv<span class=\"_ _1\"></span>estments in subsidiaries to <span class=\"_ _1\"></span>the extent that <span class=\"_ _1\"></span>they<span class=\"_ _1\"></span> will probably<span class=\"_ _1\"></span> not rev<span class=\"_ _1\"></span>erse in the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsc8\">foreseeable<span class=\"_ gs58\"> </span>futur<span class=\"_ _1\"></span>e. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsc9\">The amount of<span class=\"_ _1\"></span> deferred <span class=\"_ _1\"></span>tax provided is based on <span class=\"_ _1\"></span>the expected manner of<span class=\"_ _1\"></span> realisation or<span class=\"_ _1\"></span> settlement of<span class=\"_ _1\"></span> the carrying </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsca\">amount of<span class=\"_ _1\"></span> assets and liabilities, using tax ra<span class=\"_ _1\"></span>tes enacted or substantiv<span class=\"_ _1\"></span>ely enacted at <span class=\"_ _1\"></span>the reporting date. Recognition </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gscb\">of<span class=\"_ _1\"></span> deferred <span class=\"_ _1\"></span>tax assets is restricted <span class=\"_ _1\"></span>to the extent <span class=\"_ _1\"></span>that it is probable tha<span class=\"_ _1\"></span>t future <span class=\"_ _1\"></span>taxable profits will be a<span class=\"_ _1\"></span>vailable against </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gscc\">which the <span class=\"_ _1\"></span>temporary diff<span class=\"_ _1\"></span>erences can be utilised.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls59 ws64 gscd\">Foreign curre<span class=\"_ _0\"></span>ncies<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsce\">The individual financial statements o<span class=\"_ _1\"></span>f each Group compan<span class=\"_ _1\"></span>y are pr<span class=\"_ _1\"></span>esented in the curr<span class=\"_ _1\"></span>ency of<span class=\"_ _1\"></span> the primary<span class=\"_ _1\"></span> economic </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gscf\">environment in <span class=\"_ _1\"></span>which it operates (<span class=\"_ _1\"></span>the functional curr<span class=\"_ _1\"></span>ency<span class=\"_ _1\"></span>). For<span class=\"_ _1\"></span> the purposes of<span class=\"_ _1\"></span> the consolida<span class=\"_ _1\"></span>ted financial statements, </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsd0\">the results and financial position o<span class=\"_ _1\"></span>f each Group compan<span class=\"_ _1\"></span>y are e<span class=\"_ _1\"></span>xpressed in Euro, <span class=\"_ _1\"></span>which is the <span class=\"_ _1\"></span>functional currency o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsd1\">parent Company<span class=\"_ _2\"></span>, and the presentation curr<span class=\"_ _1\"></span>ency of<span class=\"_ _1\"></span> the consolidated <span class=\"_ _1\"></span>financial statements.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsd2\">In preparing the <span class=\"_ _1\"></span>financial statements of<span class=\"_ _1\"></span> the individual companies, <span class=\"_ _1\"></span>transactions in currencies other<span class=\"_ _1\"></span> than <span class=\"_ _1\"></span>the entity\u2019<span class=\"_ _1\"></span>s </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsd3\">functional currencies are r<span class=\"_ _1\"></span>ecognised at the rates o<span class=\"_ _1\"></span>f ex<span class=\"_ _1\"></span>change prevailing on <span class=\"_ _1\"></span>the date of<span class=\"_ _1\"></span> the tr<span class=\"_ _1\"></span>ansactions. At each </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsd4\">reporting date, monetary<span class=\"_ _1\"></span> assets and liabilities that ar<span class=\"_ _1\"></span>e denominated in f<span class=\"_ _1\"></span>oreign currencies are r<span class=\"_ _1\"></span>etranslated at <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsd5\">rates<span class=\"_ gs58\"> </span>pre<span class=\"_ _1\"></span>vailing at that da<span class=\"_ _1\"></span>te. Non-monetary items <span class=\"_ _1\"></span>that are measured in <span class=\"_ _1\"></span>terms of his<span class=\"_ _1\"></span>torical cost in a for<span class=\"_ _1\"></span>eign currency ar<span class=\"_ _1\"></span>e </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsd6\">not retr<span class=\"_ _1\"></span>anslated. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsd7\">Exchange differ<span class=\"_ _1\"></span>ences are recognised in pro<span class=\"_ _1\"></span>fit or loss in <span class=\"_ _1\"></span>the period in which the<span class=\"_ _1\"></span>y arise.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsd8\">For<span class=\"_ _1\"></span> the purposes of<span class=\"_ _1\"></span> presenting consolidated <span class=\"_ _1\"></span>financial statements, the assets and liabilities o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s f<span class=\"_ _1\"></span>oreign </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsd9\">operations are <span class=\"_ _1\"></span>translated at ex<span class=\"_ _1\"></span>change rates prev<span class=\"_ _1\"></span>ailing on the reporting date. Income and e<span class=\"_ _1\"></span>xpense items are transla<span class=\"_ _1\"></span>ted </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsda\">at the av<span class=\"_ _1\"></span>erage monthly<span class=\"_ _1\"></span> exchange rates pr<span class=\"_ _1\"></span>evailing in the mon<span class=\"_ _1\"></span>th in which the <span class=\"_ _1\"></span>transaction took place. Ex<span class=\"_ _1\"></span>change </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsdb\">differences arising, if<span class=\"_ _1\"></span> any<span class=\"_ _2\"></span>, are recognised in other compr<span class=\"_ _1\"></span>ehensive income and accumulated in the <span class=\"_ _1\"></span>foreign curr<span class=\"_ _1\"></span>ency </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsdc\">translation reserv<span class=\"_ _1\"></span>e. Such translation diff<span class=\"_ _1\"></span>erences are r<span class=\"_ _1\"></span>eclassified to profit and loss only<span class=\"_ _1\"></span> on disposal or partial disposal o<span class=\"_ _1\"></span>f </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsdd\">the overseas oper<span class=\"_ _1\"></span>ation.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gsdf\">Foreign ex<span class=\"_ _1\"></span>change hedging </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gse0\">The Group has adopted IFRS 9 hedge accounting in r<span class=\"_ _1\"></span>espect of <span class=\"_ _1\"></span>the cash flow<span class=\"_ _1\"></span> hedging instruments that it uses <span class=\"_ _1\"></span>to </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gse1\">manage the risk of<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>oreign exchange mo<span class=\"_ _1\"></span>vements impacting on future cash <span class=\"_ _1\"></span>flows and pro<span class=\"_ _1\"></span>fitability<span class=\"_ _1\"></span>. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gse2\">The Group has prospectiv<span class=\"_ _1\"></span>ely assessed the e<span class=\"_ _1\"></span>ffectiveness of<span class=\"_ _1\"></span> its cash flow<span class=\"_ _1\"></span> hedging using the \u2018hedge r<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>\u2019 of quantities </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gse3\">of<span class=\"_ _1\"></span> cash held in the same currency<span class=\"_ _1\"></span> as future <span class=\"_ _1\"></span>foreign e<span class=\"_ _1\"></span>xchange cash flow<span class=\"_ _1\"></span> quantities related <span class=\"_ _1\"></span>to committed investment in </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gse4\">plant and equipment. <span class=\"_ _1\"></span>The Group has undertaken a qualitativ<span class=\"_ _1\"></span>e analysis to confirm <span class=\"_ _1\"></span>that an \u2018<span class=\"_ _1\"></span>economic relationship<span class=\"_ _2\"></span>\u2019 exists </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gse5\">between <span class=\"_ _1\"></span>the hedging instrument and the hedged item. It is also satisfied <span class=\"_ _1\"></span>that credit risk <span class=\"_ _1\"></span>will not dominate the <span class=\"_ _1\"></span>value </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gse6\">changes that r<span class=\"_ _1\"></span>esult from <span class=\"_ _1\"></span>that economic relationship.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gse7\">At the end o<span class=\"_ _1\"></span>f each reporting period <span class=\"_ _1\"></span>the Group measures <span class=\"_ _1\"></span>the effectiveness o<span class=\"_ _1\"></span>f its cash flo<span class=\"_ _1\"></span>w hedging and recognises <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws99 gse8\">effective cash <span class=\"_ _1\"></span>flow hedge r<span class=\"_ _1\"></span>esults in Other Comprehensiv<span class=\"_ _1\"></span>e Income and the Hedging Effectiv<span class=\"_ _1\"></span>eness Reserve <span class=\"_ _1\"></span>within Equity<span class=\"_ _1\"></span>, </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gse9\">together <span class=\"_ _1\"></span>with its ineffectiv<span class=\"_ _1\"></span>e hedge results in Profit and Loss. <span class=\"_ _1\"></span>Amounts ar<span class=\"_ _1\"></span>e reclassified from <span class=\"_ _1\"></span>the Hedging Effectiveness </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsea\">Reserve <span class=\"_ _1\"></span>to property<span class=\"_ _1\"></span>, plant and equipment once cons<span class=\"_ _1\"></span>truction has been completed or Pro<span class=\"_ _1\"></span>fit and Loss when <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gseb\">associated hedged tr<span class=\"_ _1\"></span>ansaction affects Profit and L<span class=\"_ _1\"></span>oss. Further de<span class=\"_ _1\"></span>tails are included in note 5.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4e ws54 gsec\">Gove<span class=\"_ _0\"></span>rnme<span class=\"_ _0\"></span>nt gr<span class=\"_ _0\"></span>ants<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsed\">Government gr<span class=\"_ _1\"></span>ants are recognised at <span class=\"_ _1\"></span>their <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>where there is r<span class=\"_ _1\"></span>easonable assurance that <span class=\"_ _1\"></span>the grant <span class=\"_ _1\"></span>will be </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsee\">received and <span class=\"_ _1\"></span>the Group will comply<span class=\"_ _1\"></span> with <span class=\"_ _1\"></span>the attached conditions. <span class=\"_ _1\"></span>When the grant r<span class=\"_ _1\"></span>elates to an expense item, it </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsef\">is recognised as income ov<span class=\"_ _1\"></span>er the period necessary<span class=\"_ _1\"></span> to match <span class=\"_ _1\"></span>the grant on a sy<span class=\"_ _1\"></span>stematic basis to <span class=\"_ _1\"></span>the costs that it is </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsf0\">intended to compensate. <span class=\"_ _1\"></span>Where <span class=\"_ _1\"></span>the grant rela<span class=\"_ _1\"></span>tes to an asset the<span class=\"_ _1\"></span>y are cr<span class=\"_ _1\"></span>edited to a def<span class=\"_ _1\"></span>erred income account and </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsf1\">released to <span class=\"_ _1\"></span>the statement of<span class=\"_ _1\"></span> comprehensive income o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the expected useful life o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the relevant asse<span class=\"_ _1\"></span>t on a straight </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsf2\">line<span class=\"_ gs58\"> </span>basis.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 lse ws13 gsf3\">Goodwill<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsf4\">Goodwill arising on the acquisition of<span class=\"_ _1\"></span> a subsidiary undertaking is <span class=\"_ _1\"></span>the difference be<span class=\"_ _1\"></span>tween the <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsf5\">consideration paid and <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> value o<span class=\"_ _1\"></span>f the iden<span class=\"_ _1\"></span>tifiable assets and liabilities acquired. It is capitalised, and is subject </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsf6\">to annual impairment revie<span class=\"_ _1\"></span>ws by <span class=\"_ _1\"></span>the Directors. <span class=\"_ _1\"></span>Any<span class=\"_ _1\"></span> impairment arising is charged to <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsf7\">comprehensive income. <span class=\"_ _1\"></span>Where <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> value o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the identifiable assets and liabilities acquired is grea<span class=\"_ _1\"></span>ter than <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsf8\">value of<span class=\"_ _1\"></span> consideration paid, <span class=\"_ _1\"></span>the resulting amount is tr<span class=\"_ _1\"></span>eated as a gain on a bargain purchase and is recognised in <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsf9\">consolidated statement of<span class=\"_ _1\"></span> comprehensive income.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls43 ws4c gsfa\">Joint ventur<span class=\"_ _0\"></span>e<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsfb\">The Group has entered in<span class=\"_ _1\"></span>to a joint ven<span class=\"_ _1\"></span>ture agreement <span class=\"_ _1\"></span>with Eastman Chemical Company<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>forming <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span> LL<span class=\"_ _1\"></span>C. <span class=\"_ _1\"></span>The </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsfc\">Group applies IFRS 11 f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>this joint arrangement, and f<span class=\"_ _1\"></span>ollowing assessment of<span class=\"_ _1\"></span> the natur<span class=\"_ _1\"></span>e of <span class=\"_ _1\"></span>this joint arrangement, has </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsfd\">determined it to be a joint <span class=\"_ _1\"></span>ventur<span class=\"_ _1\"></span>e. Interest in <span class=\"_ _1\"></span>the joint ventur<span class=\"_ _1\"></span>e is accounted f<span class=\"_ _1\"></span>or using the equity<span class=\"_ _1\"></span> method, after<span class=\"_ _1\"></span> initially </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsfe\">being recognised at cost.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gsff\">Further<span class=\"_ _1\"></span> details concerning the <span class=\"_ _1\"></span>Accoya US<span class=\"_ _1\"></span>A LL<span class=\"_ _2\"></span>C joint venture <span class=\"_ _1\"></span>with Eastman Chemical Company<span class=\"_ _1\"></span> are included in note 27<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs100\">Other intangible asset<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs101\">Intellectual property<span class=\"_ _1\"></span> rights, including patents, which co<span class=\"_ _1\"></span>ver a portf<span class=\"_ _1\"></span>olio of<span class=\"_ _1\"></span> novel processes and pr<span class=\"_ _1\"></span>oducts, are shown in </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs102\">the financial statements a<span class=\"_ _1\"></span>t cost less accumulated amortisation and any<span class=\"_ _1\"></span> amounts by<span class=\"_ _1\"></span> which the carrying <span class=\"_ _1\"></span>value is assessed </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs103\">during an annual review<span class=\"_ _1\"></span> to hav<span class=\"_ _1\"></span>e been impaired. <span class=\"_ _1\"></span>At present, <span class=\"_ _1\"></span>the useful economic life of<span class=\"_ _1\"></span> the intellectual pr<span class=\"_ _1\"></span>operty is </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs104\">considered to be 20 <span class=\"_ _1\"></span>years. <span class=\"_ _1\"></span>The amortisation charge in <span class=\"_ _1\"></span>the year<span class=\"_ _1\"></span> is within o<span class=\"_ _1\"></span>ther operating costs in <span class=\"_ _1\"></span>the statement of<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs105\">comprehensive income. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs106\">Internal development cos<span class=\"_ _1\"></span>ts are incurred as part of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s activities including new processes, pr<span class=\"_ _1\"></span>ocess </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs107\">improv<span class=\"_ _1\"></span>ements, identifying new species and impr<span class=\"_ _1\"></span>oving the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s existing products. Research cos<span class=\"_ _1\"></span>ts are expensed </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs108\">as incurred. Developmen<span class=\"_ _1\"></span>t costs are capitalised when all o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the criteria set out in IAS 38 \u2018Intangible <span class=\"_ _1\"></span>Assets<span class=\"_ _1\"></span>\u2019 (including </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs109\">criteria concerning technical <span class=\"_ _1\"></span>feasibility<span class=\"_ _1\"></span>, ability<span class=\"_ _1\"></span> and intention to use or<span class=\"_ _1\"></span> sell, ability <span class=\"_ _1\"></span>to generate futur<span class=\"_ _1\"></span>e economic benefits, </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs10a\">ability <span class=\"_ _1\"></span>to complete the dev<span class=\"_ _1\"></span>elopment and ability <span class=\"_ _1\"></span>to reliably<span class=\"_ _1\"></span> measure the expenditur<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>) have been me<span class=\"_ _1\"></span>t. These internal </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs10b\">development costs ar<span class=\"_ _1\"></span>e amortised on a straight line basis ov<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>their useful economic lif<span class=\"_ _1\"></span>e, between eight and 20 y<span class=\"_ _1\"></span>ears.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs10d\">Proper<span class=\"_ _0\"></span>ty<span class=\"_ _2\"></span>, plant and equipment<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls29 ws1 gs10e\">Property<span class=\"_ _1\"></span>, plant and equipmen<span class=\"_ _1\"></span>t are stated at cost less accumulated depr<span class=\"_ _1\"></span>eciation and any impairmen<span class=\"_ _1\"></span>t charged. Cost </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls29 ws1 gs10f\">includes the original purchase price o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the asset as well as cos<span class=\"_ _1\"></span>ts of bringing <span class=\"_ _1\"></span>the asset to <span class=\"_ _1\"></span>the working condition and </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls29 ws1 gs110\">location of<span class=\"_ _1\"></span> its intended use. The capitalisa<span class=\"_ _1\"></span>tion of costs is suspended during e<span class=\"_ _1\"></span>xtended periods in which it suspends active </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls29 ws1 gs111\">development o<span class=\"_ _1\"></span>f a qualifying asset. Deprecia<span class=\"_ _1\"></span>tion is provided at ra<span class=\"_ _1\"></span>tes calculated to write o<span class=\"_ _1\"></span>ff <span class=\"_ _1\"></span>the cost less estimated residual </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls29 ws1 gs112\">value of<span class=\"_ _1\"></span> each asset, except <span class=\"_ _1\"></span>freehold land, ov<span class=\"_ _1\"></span>er its expected useful lif<span class=\"_ _1\"></span>e on a straight line basis, as<span class=\"_ gs58\"> </span>follo<span class=\"_ _1\"></span>ws:<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls29 ws1 gs113\">Plant and machinery <span class=\"_ _30\"> </span> <span class=\"_ _19\"></span>These assets comprise pilot plants and production f<span class=\"_ _1\"></span>acilities. These <span class=\"_ _1\"></span>facilities are depreciated </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls29 ws1 gs114\">from the da<span class=\"_ _1\"></span>te they<span class=\"_ _1\"></span> become available f<span class=\"_ _1\"></span>or use ov<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>their useful lives o<span class=\"_ _1\"></span>f betw<span class=\"_ _1\"></span>een five and 20<span class=\"_ gs58\"> </span>years<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls29 ws1 gs115\">Office equipment <span class=\"_ _15c\"> </span>Useful life of<span class=\"_ _1\"></span> between <span class=\"_ _1\"></span>three and fiv<span class=\"_ _1\"></span>e years<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls29 ws1 gs116\">Leased land and buildings <span class=\"_ _b\"> </span>Land held under<span class=\"_ _1\"></span> a finance lease is depreciated o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the life of<span class=\"_ _1\"></span> the lease<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs117\">Impairment of<span class=\"_ _1\"></span> non-financial assets<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs118\">The carrying amount of<span class=\"_ _1\"></span> non-current non-financial assets o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the Group is compared <span class=\"_ _1\"></span>to the recov<span class=\"_ _1\"></span>erable amount of<span class=\"_ _1\"></span> the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs119\">assets whene<span class=\"_ _1\"></span>ver ev<span class=\"_ _1\"></span>ents or changes in cir<span class=\"_ _1\"></span>cumstances indicate that <span class=\"_ _1\"></span>the net book v<span class=\"_ _1\"></span>alue may not be r<span class=\"_ _1\"></span>ecoverable, or<span class=\"_ _1\"></span> in </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs11a\">the case of<span class=\"_ _1\"></span> goodwill, annually<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>The recover<span class=\"_ _1\"></span>able amount is the higher<span class=\"_ _1\"></span> of <span class=\"_ _1\"></span>value in use and the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> value less cost <span class=\"_ _1\"></span>to sell. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs11b\">In assessing the <span class=\"_ _1\"></span>value in use, the expected <span class=\"_ _1\"></span>future cash flo<span class=\"_ _1\"></span>ws from <span class=\"_ _1\"></span>the assets are determined b<span class=\"_ _1\"></span>y applying a discount </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs11c\">rate <span class=\"_ _1\"></span>to the anticipated pre-tax <span class=\"_ _1\"></span>future cash flo<span class=\"_ _1\"></span>ws. An impairmen<span class=\"_ _1\"></span>t charge is recognised in <span class=\"_ _1\"></span>the consolidated statement </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs11d\">of<span class=\"_ _1\"></span> comprehensive income to <span class=\"_ _1\"></span>the extent <span class=\"_ _1\"></span>that the carrying amount ex<span class=\"_ _1\"></span>ceeds the assets<span class=\"_ _1\"></span>\u2019 recover<span class=\"_ _1\"></span>able amount. The r<span class=\"_ _1\"></span>evised </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs11e\">carrying amounts are amortised or<span class=\"_ _1\"></span> depreciated in line with Gr<span class=\"_ _1\"></span>oup accounting policies. <span class=\"_ _1\"></span>A pr<span class=\"_ _1\"></span>eviously r<span class=\"_ _1\"></span>ecognised </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs11f\">impairment loss, other<span class=\"_ _1\"></span> than on goodwill, is rev<span class=\"_ _1\"></span>ersed if <span class=\"_ _1\"></span>the recover<span class=\"_ _1\"></span>able amount increases as a result of<span class=\"_ _1\"></span> a rev<span class=\"_ _1\"></span>ersal of </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs120\">the conditions that originally<span class=\"_ _1\"></span> resulted in <span class=\"_ _1\"></span>the impairment. This r<span class=\"_ _1\"></span>eversal is recognised in <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs121\">comprehensive income and is limited <span class=\"_ _1\"></span>to the carrying amount <span class=\"_ _1\"></span>that would ha<span class=\"_ _1\"></span>ve been determined, net of<span class=\"_ _1\"></span> depreciation, </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs122\">had no impairment loss been recognised in prior<span class=\"_ _1\"></span> years. <span class=\"_ _1\"></span>Assets ar<span class=\"_ _1\"></span>e grouped at the lo<span class=\"_ _1\"></span>west levels <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>which ther<span class=\"_ _1\"></span>e are </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs123\">separately<span class=\"_ _1\"></span> identifiable cash flows (<span class=\"_ _2\"></span>cash generating units<span class=\"_ _2\"></span>) for purposes o<span class=\"_ _1\"></span>f assessing impairment. </div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls12 ws17 gs124\">Leases<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs125\">T<span class=\"_ _2\"></span>o the extent <span class=\"_ _1\"></span>that a right-of<span class=\"_ _1\"></span>-control exis<span class=\"_ _1\"></span>ts over<span class=\"_ _1\"></span> an asset subject to a lease, a right-of<span class=\"_ _1\"></span>-use asset, r<span class=\"_ _1\"></span>epresenting the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs126\">Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s right <span class=\"_ _1\"></span>to use the underlying leased asset, and a lease liability<span class=\"_ _2\"></span>, representing the Group<span class=\"_ _2\"></span>\u2019s obligation <span class=\"_ _1\"></span>to make lease </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs127\">payments, are r<span class=\"_ _1\"></span>ecognised in the consolidated statement o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>financial position at the commencement of<span class=\"_ _1\"></span> the lease. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs128\">The right-of<span class=\"_ _1\"></span>-use asset is measured initially<span class=\"_ _1\"></span> at cost and includes the amount o<span class=\"_ _1\"></span>f initial measuremen<span class=\"_ _1\"></span>t of <span class=\"_ _1\"></span>the lease liability<span class=\"_ _1\"></span>, </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs129\">any<span class=\"_ _1\"></span> initial direct costs incurred, including advance lease pa<span class=\"_ _1\"></span>yments, and an estimate of<span class=\"_ _1\"></span> the dismantling, remo<span class=\"_ _1\"></span>val and </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs12a\">restora<span class=\"_ _1\"></span>tion costs required in <span class=\"_ _1\"></span>terms of <span class=\"_ _1\"></span>the lease. Depreciation is charged <span class=\"_ _1\"></span>to the consolidated income statemen<span class=\"_ _1\"></span>t so as </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs12b\">to depreciate <span class=\"_ _1\"></span>the right-of<span class=\"_ _1\"></span>-use asset from <span class=\"_ _1\"></span>the commencement date to <span class=\"_ _1\"></span>the earlier of<span class=\"_ _1\"></span> the end o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the useful life of<span class=\"_ _1\"></span> the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs12c\">right-of<span class=\"_ _1\"></span>-use asset or <span class=\"_ _1\"></span>the end of<span class=\"_ _1\"></span> the lease term. <span class=\"_ _1\"></span>The lease <span class=\"_ _1\"></span>term shall include the period of<span class=\"_ _1\"></span> an extension option wher<span class=\"_ _1\"></span>e it </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs12d\">is reasonably<span class=\"_ _1\"></span> certain that <span class=\"_ _1\"></span>the option will be ex<span class=\"_ _1\"></span>ercised. Wher<span class=\"_ _1\"></span>e the lease contains a pur<span class=\"_ _1\"></span>chase option the asset is <span class=\"_ _1\"></span>written </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs12e\">off<span class=\"_ _1\"></span> over <span class=\"_ _1\"></span>the useful life o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the asset when it is reasonably<span class=\"_ _1\"></span> certain that <span class=\"_ _1\"></span>the purchase option <span class=\"_ _1\"></span>will be exercised. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs12f\">The lease liability is measur<span class=\"_ _1\"></span>ed at the present <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>future lease payments, including <span class=\"_ _1\"></span>variable lease payments <span class=\"_ _1\"></span>that </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs130\">depend on an index and the ex<span class=\"_ _1\"></span>ercise price of<span class=\"_ _1\"></span> purchase options <span class=\"_ _1\"></span>where it is reasonably<span class=\"_ _1\"></span> certain that <span class=\"_ _1\"></span>the option will be </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs131\">exercised, discoun<span class=\"_ _1\"></span>ted using the interes<span class=\"_ _1\"></span>t rate implicit in the lease, if<span class=\"_ _1\"></span> readily<span class=\"_ _1\"></span> determinable. If <span class=\"_ _1\"></span>the implicit interest ra<span class=\"_ _1\"></span>te </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs132\">cannot be readily<span class=\"_ _1\"></span> determined, the lessee<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s incremental borro<span class=\"_ _1\"></span>wing rate is used. Finance charges are r<span class=\"_ _1\"></span>ecognised in the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs133\">consolidated statement of<span class=\"_ _1\"></span> comprehensive income o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the period of<span class=\"_ _1\"></span> the lease. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs134\">Lease expenses f<span class=\"_ _1\"></span>or leases <span class=\"_ _1\"></span>with a duration of<span class=\"_ _1\"></span> one y<span class=\"_ _1\"></span>ear or<span class=\"_ _1\"></span> less and low-value assets are no<span class=\"_ _1\"></span>t recognised in the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs135\">consolidated statement of<span class=\"_ _1\"></span> financial position, and ar<span class=\"_ _1\"></span>e charged to <span class=\"_ _1\"></span>the consolidated income statement <span class=\"_ _1\"></span>when incurred. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs136\">Low-value asse<span class=\"_ _1\"></span>ts are determined based on quantitative criteria.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs137\">The Group has used the <span class=\"_ _1\"></span>following pr<span class=\"_ _1\"></span>actical expedients permitted by<span class=\"_ _1\"></span> the standard:<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs138\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs139\">The use of<span class=\"_ _1\"></span> a single discount rate to a portf<span class=\"_ _1\"></span>olio of leases <span class=\"_ _1\"></span>with reasonably<span class=\"_ _1\"></span> similar characteris<span class=\"_ _1\"></span>tics<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs13a\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs13b\">Reliance on previous assessmen<span class=\"_ _1\"></span>ts on whether<span class=\"_ _1\"></span> leases are onerous<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs13d\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs13e\">The use of<span class=\"_ _1\"></span> hindsight in determining the lease <span class=\"_ _1\"></span>term where <span class=\"_ _1\"></span>the contract contains options <span class=\"_ _1\"></span>to extend or <span class=\"_ _1\"></span>terminate </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs13f\">the<span class=\"_ gs58\"> </span>lease.<span class=\"_ _25a\"> </span></div>Invent<span class=\"_ _0\"></span>ori<span class=\"_ _0\"></span>es<span class=\"_ _25a\"> </span>Raw materials, <span class=\"_ _1\"></span>which consist of<span class=\"_ _1\"></span> unprocessed timber<span class=\"_ _1\"></span> and chemicals used in manufacturing operations, ar<span class=\"_ _1\"></span>e valued a<span class=\"_ _1\"></span>t the lower<span class=\"_ _1\"></span> of cos<span class=\"_ _1\"></span>t and net realisable v<span class=\"_ _1\"></span>alue. The basis on <span class=\"_ _1\"></span>which cost is derived is a <span class=\"_ _1\"></span>first-in, first-out basis.<span class=\"_ _25a\"> </span>Finished goods, comprising processed timber<span class=\"_ _2\"></span>, are stated a<span class=\"_ _1\"></span>t the lower<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> weighted av<span class=\"_ _1\"></span>erage cost of<span class=\"_ _1\"></span> production or<span class=\"_ _1\"></span> net realisable <span class=\"_ _1\"></span>value. Costs include direct materials, dir<span class=\"_ _1\"></span>ect labour costs and pr<span class=\"_ _1\"></span>oduction overheads (<span class=\"_ _2\"></span>excluding the depreciation<span class=\"_ _1\"></span>/<span class=\"_ _1\"></span>depletion of<span class=\"_ _1\"></span> relev<span class=\"_ _1\"></span>ant property<span class=\"_ _1\"></span> and plant and equipment<span class=\"_ _1\"></span>) absorbed at an appropriate lev<span class=\"_ _1\"></span>el of capacity<span class=\"_ _1\"></span> utilisation. Net realisable <span class=\"_ _1\"></span>value repr<span class=\"_ _1\"></span>esents the estimated selling price less all expected cos<span class=\"_ _1\"></span>ts to completion and costs <span class=\"_ _1\"></span>to be incurred in selling and distribution.<span class=\"_ _25a\"> </span>Fa<span class=\"_ _1\"></span>ir value measurement<span class=\"_ _25a\"> </span>Assets and liabilities that ar<span class=\"_ _1\"></span>e measured at f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value, or <span class=\"_ _1\"></span>where the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> value of<span class=\"_ _1\"></span> financial instrumen<span class=\"_ _1\"></span>ts has been disclosed in notes to <span class=\"_ _1\"></span>the financial statements, ar<span class=\"_ _1\"></span>e based on the f<span class=\"_ _1\"></span>ollowing f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value measurement hierar<span class=\"_ _1\"></span>chy:<span class=\"_ _25a\"> </span>\u2022 level 1 \u2013 quoted prices (<span class=\"_ _2\"></span>unadjusted) in active markets <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> identical assets or liabilities;<span class=\"_ _25a\"> </span>\u2022 level 2 \u2013 inputs other<span class=\"_ _1\"></span> than quoted prices included <span class=\"_ _1\"></span>within level 1 <span class=\"_ _1\"></span>that are observable <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the asset or<span class=\"_ _1\"></span> liability<span class=\"_ _1\"></span>, either directly<span class=\"_ _1\"></span> (tha<span class=\"_ _1\"></span>t is, as prices<span class=\"_ _1\"></span>) or indir<span class=\"_ _1\"></span>ectly (<span class=\"_ _1\"></span>that is, derived <span class=\"_ _1\"></span>from prices<span class=\"_ _1\"></span>); and<span class=\"_ _25a\"> </span>\u2022 level 3 \u2013 inputs <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the asset or liability<span class=\"_ _1\"></span> that ar<span class=\"_ _1\"></span>e not based on observable mark<span class=\"_ _1\"></span>et data (<span class=\"_ _1\"></span>that is, unobservable inputs<span class=\"_ _1\"></span>).<span class=\"_ _25a\"> </span>Specific v<span class=\"_ _1\"></span>aluation methodologies used to <span class=\"_ _1\"></span>value financial instrumen<span class=\"_ _1\"></span>ts include other <span class=\"_ _1\"></span>techniques, including discounted cash flow<span class=\"_ _1\"></span> analysis, are used <span class=\"_ _1\"></span>to determine the <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>values of<span class=\"_ _1\"></span> other <span class=\"_ _1\"></span>financial instruments.<span class=\"_ _25a\"> </span>Financial assets<span class=\"_ _25a\"> </span>Financial assets and financial liabilities ar<span class=\"_ _1\"></span>e recognised in the Group<span class=\"_ _2\"></span>\u2019s consolidated statemen<span class=\"_ _1\"></span>t of <span class=\"_ _1\"></span>financial position when the Group becomes party<span class=\"_ _1\"></span> to the con<span class=\"_ _1\"></span>tractual provisions of<span class=\"_ _1\"></span> the ins<span class=\"_ _1\"></span>trument.<span class=\"_ _25a\"> </span>Financial assets are initially<span class=\"_ _1\"></span> measured at f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value and in the case of<span class=\"_ _1\"></span> inves<span class=\"_ _1\"></span>tments not at f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value through pr<span class=\"_ _1\"></span>ofit or loss, fair<span class=\"_ _1\"></span> value plus dir<span class=\"_ _1\"></span>ectly attributable <span class=\"_ _1\"></span>transaction costs. Except <span class=\"_ _1\"></span>where a reliable <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value cannot be obtained, unlisted shar<span class=\"_ _1\"></span>es held by<span class=\"_ _1\"></span> the Group are classified as <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> value through other<span class=\"_ _1\"></span> comprehensive income and are s<span class=\"_ _1\"></span>tated at fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue. Gains and losses arising from changes in <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value are recognised dir<span class=\"_ _1\"></span>ectly in other<span class=\"_ _1\"></span> comprehensive income, <span class=\"_ _1\"></span>with dividends recognised in profit or<span class=\"_ _1\"></span> loss. <span class=\"_ _1\"></span>Where it is not possible to obtain a r<span class=\"_ _1\"></span>eliable fair<span class=\"_ _1\"></span> value, <span class=\"_ _1\"></span>these investments ar<span class=\"_ _1\"></span>e held at cost less provision <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> impairment.<span class=\"_ _25a\"> </span>Loans and receivables, <span class=\"_ _1\"></span>which comprise non-derivativ<span class=\"_ _1\"></span>e financial assets with <span class=\"_ _1\"></span>fixed and determinable paymen<span class=\"_ _1\"></span>ts that are not quoted on an active mark<span class=\"_ _1\"></span>et, are initially<span class=\"_ _1\"></span> recognised at f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value plus tr<span class=\"_ _1\"></span>ansaction costs that are dir<span class=\"_ _1\"></span>ectly attributable to their<span class=\"_ _1\"></span> acquisition or issue, and are subsequen<span class=\"_ _1\"></span>tly carried at amortised cost using <span class=\"_ _1\"></span>the effective in<span class=\"_ _1\"></span>terest rate method, less provision <span class=\"_ _1\"></span>for impairmen<span class=\"_ _1\"></span>t.<span class=\"_ _25a\"> </span>T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _25a\"> </span>T<span class=\"_ _2\"></span>rade receiv<span class=\"_ _1\"></span>ables are initially r<span class=\"_ _1\"></span>ecognised at fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue and are subsequently measur<span class=\"_ _1\"></span>ed at amortised cost using the effective in<span class=\"_ _1\"></span>terest rate method, less allo<span class=\"_ _1\"></span>wance f<span class=\"_ _1\"></span>or impairments. <span class=\"_ _1\"></span>The Group has elected <span class=\"_ _1\"></span>to apply the IFRS 9 pr<span class=\"_ _1\"></span>actical expedient option <span class=\"_ _1\"></span>to measure the <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> its trade r<span class=\"_ _1\"></span>eceivables at tr<span class=\"_ _1\"></span>ansaction price, as they<span class=\"_ _1\"></span> do not contain a significant financing element. <span class=\"_ _1\"></span>The Group applies IFRS 9\u2019<span class=\"_ _1\"></span>s \u2018simplified\u2019 approach <span class=\"_ _1\"></span>that requir<span class=\"_ _1\"></span>es companies to recognise <span class=\"_ _1\"></span>the lifetime expected losses on its tr<span class=\"_ _1\"></span>ade receivables. <span class=\"_ _1\"></span>At the date o<span class=\"_ _1\"></span>f initial recognition, <span class=\"_ _1\"></span>the credit losses expected <span class=\"_ _1\"></span>to arise over<span class=\"_ _1\"></span> the lifetime of<span class=\"_ _1\"></span> a tr<span class=\"_ _1\"></span>ade receivable are r<span class=\"_ _1\"></span>ecognised as an impairment and are adjusted, ov<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>the lifetime of<span class=\"_ _1\"></span> the receiv<span class=\"_ _1\"></span>able, to reflect objective e<span class=\"_ _1\"></span>vidence reflecting whe<span class=\"_ _1\"></span>ther the Gr<span class=\"_ _1\"></span>oup will not be able <span class=\"_ _1\"></span>to collect its debts. Cash and cash equivalents<span class=\"_ _25a\"> </span>Cash and cash equivalents in <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _1\"></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=\"_ _1\"></span> of <span class=\"_ _1\"></span>three months or<span class=\"_ _1\"></span> less. For<span class=\"_ _1\"></span> the purpose of<span class=\"_ _1\"></span> the statement of<span class=\"_ _1\"></span> consolidated cash flo<span class=\"_ _1\"></span>w, cash and cash equiv<span class=\"_ _1\"></span>alents consist of<span class=\"_ _1\"></span> cash and cash equivalents as defined abov<span class=\"_ _1\"></span>e, net of<span class=\"_ _1\"></span> outstanding bank over<span class=\"_ _1\"></span>drafts. In the prior<span class=\"_ _1\"></span> year<span class=\"_ _2\"></span>, Cash and cash equivalents included cash pledged <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>ABN Amr<span class=\"_ _1\"></span>o as collateral f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>the $20 million Letter<span class=\"_ _1\"></span> of cr<span class=\"_ _1\"></span>edit provided to FHB<span class=\"_ _1\"></span>. See note 30.<span class=\"_ _25a\"> </span><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs173\">Financial liabili<span class=\"_ _1\"></span>ties </div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls6a ws2d gs174\">Other financial liabilities<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs175\">T<span class=\"_ _2\"></span>rade pay<span class=\"_ _1\"></span>ables and other financial liabilities ar<span class=\"_ _1\"></span>e initially r<span class=\"_ _1\"></span>ecognised at fair<span class=\"_ _1\"></span> value and subsequen<span class=\"_ _1\"></span>tly carried at amortised </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs176\">cost using the eff<span class=\"_ _1\"></span>ective interes<span class=\"_ _1\"></span>t method.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs177\">Loans and other<span class=\"_ _1\"></span> borrowings are initially<span class=\"_ _1\"></span> recognised at <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> value o<span class=\"_ _1\"></span>f amounts r<span class=\"_ _1\"></span>eceived net of<span class=\"_ _1\"></span> transaction costs and </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs178\">subsequently measur<span class=\"_ _1\"></span>ed at amortised cost using the eff<span class=\"_ _1\"></span>ective interes<span class=\"_ _1\"></span>t method. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs179\">Borrowings ar<span class=\"_ _1\"></span>e removed <span class=\"_ _1\"></span>from the balance sheet <span class=\"_ _1\"></span>when the obligation specified in <span class=\"_ _1\"></span>the contract is discharged, cancelled </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs17a\">or expir<span class=\"_ _1\"></span>ed. The diff<span class=\"_ _1\"></span>erence between <span class=\"_ _1\"></span>the carrying amount of<span class=\"_ _1\"></span> a financial liability <span class=\"_ _1\"></span>that has been extinguished or<span class=\"_ _1\"></span> transf<span class=\"_ _1\"></span>erred </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs17b\">to another party<span class=\"_ _1\"></span> and the consider<span class=\"_ _1\"></span>ation paid, including any non cash asse<span class=\"_ _1\"></span>ts transf<span class=\"_ _1\"></span>erred or liabilities assumed, is </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs17c\">recognised in pro<span class=\"_ _1\"></span>fit or loss as other<span class=\"_ _1\"></span> income or finance cos<span class=\"_ _1\"></span>ts.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls4b ws3b gs17d\">Financial guarantee contracts<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs17e\">Financial guarantee contr<span class=\"_ _1\"></span>acts are recognised as a financial liability<span class=\"_ _1\"></span> at the <span class=\"_ _1\"></span>time the guaran<span class=\"_ _1\"></span>tee is issued.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs17f\">The liability is initially<span class=\"_ _1\"></span> measured at <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value, which is de<span class=\"_ _1\"></span>termined based on the present <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the diff<span class=\"_ _1\"></span>erence in cash </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs180\">flows between <span class=\"_ _1\"></span>the contractual paymen<span class=\"_ _1\"></span>ts required under<span class=\"_ _1\"></span> the FHB borrowing (<span class=\"_ _2\"></span>provided to <span class=\"_ _1\"></span>the Company\u2019<span class=\"_ _1\"></span>s joint ven<span class=\"_ _1\"></span>ture </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs181\">\u2013 <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span>) and the pa<span class=\"_ _1\"></span>yments that ar<span class=\"_ _1\"></span>e estimated to be requir<span class=\"_ _1\"></span>ed without <span class=\"_ _1\"></span>the guarantee being provided b<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>Accsys <span class=\"_ _1\"></span>to </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs182\">FHB. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>o calculate the <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the guar<span class=\"_ _1\"></span>antee, the present <span class=\"_ _1\"></span>value calculation is <span class=\"_ _1\"></span>then weighted b<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>the probability o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs183\">guarantee being called by<span class=\"_ _1\"></span> FHB. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs184\">Where guarantees in r<span class=\"_ _1\"></span>elation to loans or<span class=\"_ _1\"></span> other pay<span class=\"_ _1\"></span>ables of associa<span class=\"_ _1\"></span>tes are provided <span class=\"_ _1\"></span>for no compensa<span class=\"_ _1\"></span>tion, the f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>values </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs185\">are accounted <span class=\"_ _1\"></span>for as contributions and r<span class=\"_ _1\"></span>ecognised as part of <span class=\"_ _1\"></span>the cost of<span class=\"_ _1\"></span> the inv<span class=\"_ _1\"></span>estment.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs186\">Share capit<span class=\"_ _0\"></span>al<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs187\">Financial instruments issued by<span class=\"_ _1\"></span> the Group ar<span class=\"_ _1\"></span>e trea<span class=\"_ _1\"></span>ted as equity only<span class=\"_ _1\"></span> to the e<span class=\"_ _1\"></span>xtent that <span class=\"_ _1\"></span>they do not mee<span class=\"_ _1\"></span>t the definition </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs188\">of<span class=\"_ _1\"></span> a financial liability<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>The Group<span class=\"_ _2\"></span>\u2019s shares are classified as equity<span class=\"_ _1\"></span> instruments.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs189\">Segmental Repor<span class=\"_ _0\"></span>ting<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs18a\">Operating segments ar<span class=\"_ _1\"></span>e reported in a manner consistent <span class=\"_ _1\"></span>with the internal r<span class=\"_ _1\"></span>eporting provided <span class=\"_ _1\"></span>to the Board o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>Accsys </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs18b\">T<span class=\"_ _2\"></span>echnologies PL<span class=\"_ _1\"></span>C, <span class=\"_ _1\"></span>the chief oper<span class=\"_ _1\"></span>ating decision makers (<span class=\"_ _1\"></span>CODM). <span class=\"_ _1\"></span>The Board are responsible <span class=\"_ _1\"></span>for alloca<span class=\"_ _1\"></span>ting resources </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs18c\">and assessing performance of<span class=\"_ _1\"></span> the oper<span class=\"_ _1\"></span>ating segments and has been identified as steering the committee <span class=\"_ _1\"></span>that makes </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs18d\">strategic decisions.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls1 ws1 gs18e\">Alt<span class=\"_ _0\"></span>ernat<span class=\"_ _0\"></span>ive P<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ance Mea<span class=\"_ _0\"></span>sures </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs18f\">The Group presents certain measur<span class=\"_ _1\"></span>es of <span class=\"_ _1\"></span>financial performance, position or<span class=\"_ _1\"></span> cash flows in <span class=\"_ _1\"></span>the Annual R<span class=\"_ _1\"></span>eport and </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs190\">Financial Statements tha<span class=\"_ _1\"></span>t are not defined or<span class=\"_ _1\"></span> specified according to IFRS (International <span class=\"_ _1\"></span>financial reporting standards<span class=\"_ _2\"></span>). </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs191\">These measures, ref<span class=\"_ _1\"></span>erred to as <span class=\"_ _1\"></span>Alternativ<span class=\"_ _1\"></span>e Performance Measur<span class=\"_ _1\"></span>es (APMs<span class=\"_ _2\"></span>), are prepared on a consisten<span class=\"_ _1\"></span>t basis for<span class=\"_ _1\"></span> all </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs192\">periods presented in <span class=\"_ _1\"></span>this report. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs193\">The most significant <span class=\"_ _1\"></span>APMs are: </div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls1 ws1 gs194\">Net d<span class=\"_ _0\"></span>ebt </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs195\">A<span class=\"_ _1\"></span> measure comprising short term and long-term borro<span class=\"_ _1\"></span>wings (including lease obligations<span class=\"_ _1\"></span>) less cash and cash </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs196\">equivalents. Net debt pr<span class=\"_ _1\"></span>ovides a measure of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s net indebtedness or o<span class=\"_ _1\"></span>verall lev<span class=\"_ _1\"></span>erage. </div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls6a ws2d gs197\">Underlying E<span class=\"_ _1\"></span>BITD<span class=\"_ _1\"></span>A </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs198\">Operating pro<span class=\"_ _1\"></span>fit/(loss<span class=\"_ _1\"></span>) bef<span class=\"_ _1\"></span>ore Excep<span class=\"_ _1\"></span>tional items, depreciation and amortisation. Underlying EBITDA<span class=\"_ _1\"></span> pro<span class=\"_ _1\"></span>vides a </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs199\">measure of<span class=\"_ _1\"></span> the cash-genera<span class=\"_ _1\"></span>ting ability of<span class=\"_ _1\"></span> the business <span class=\"_ _1\"></span>that is comparable fr<span class=\"_ _1\"></span>om year<span class=\"_ _1\"></span> to <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls6a ws2d gs19a\">Underlying E<span class=\"_ _1\"></span>BIT </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs19b\">Operating pro<span class=\"_ _1\"></span>fit/(loss<span class=\"_ _1\"></span>) bef<span class=\"_ _1\"></span>ore Excep<span class=\"_ _1\"></span>tional items. Underlying EBIT pro<span class=\"_ _1\"></span>vides a measure of<span class=\"_ _1\"></span> the operating perf<span class=\"_ _1\"></span>ormance </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws48 gs19c\">that is <span class=\"_ _0\"></span>comparable fr<span class=\"_ _1\"></span>om year to year<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls1 ws1 gs19e\">Adj<span class=\"_ _0\"></span>ust<span class=\"_ _0\"></span>ed EBITDA </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs19f\">Underlying EBITDA<span class=\"_ _1\"></span> plus the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s attributable share of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span> joint <span class=\"_ _1\"></span>venture<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s underlying EBITDA. <span class=\"_ _1\"></span>Adjusted </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1a0\">EBITDA<span class=\"_ _1\"></span> provides a measur<span class=\"_ _1\"></span>e of <span class=\"_ _1\"></span>the cash-generating ability<span class=\"_ _1\"></span> of <span class=\"_ _1\"></span>the business that is compar<span class=\"_ _1\"></span>able from <span class=\"_ _1\"></span>year <span class=\"_ _1\"></span>to y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span>.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls1 ws1 gs1a1\">Adj<span class=\"_ _0\"></span>ust<span class=\"_ _0\"></span>ed EBIT </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1a2\">Underlying EBIT plus <span class=\"_ _1\"></span>the Group<span class=\"_ _2\"></span>\u2019s attributable share of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>Accoy<span class=\"_ _1\"></span>a USA join<span class=\"_ _1\"></span>t ventur<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>\u2019s underlying EBIT<span class=\"_ _2\"></span>. Adjus<span class=\"_ _1\"></span>ted EBIT </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1a3\">provides a measur<span class=\"_ _1\"></span>e of <span class=\"_ _1\"></span>the operating performance <span class=\"_ _1\"></span>that is comparable fr<span class=\"_ _1\"></span>om year<span class=\"_ _1\"></span> to <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls1 ws1 gs1a4\">Fre<span class=\"_ _0\"></span>e cash fl<span class=\"_ _0\"></span>ow<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1a5\">Net cash fr<span class=\"_ _1\"></span>om operating activities less investmen<span class=\"_ _1\"></span>t in property<span class=\"_ _1\"></span>, plant and equipment. See no<span class=\"_ _1\"></span>te 28.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "Bas<span class=\"_ _0\"></span>is of account<span class=\"_ _0\"></span>ing<span class=\"_ _25a\"> </span>The Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s financial sta<span class=\"_ _1\"></span>tements have been prepar<span class=\"_ _1\"></span>ed under <span class=\"_ _1\"></span>the historical cost convention (<span class=\"_ _2\"></span>except <span class=\"_ _1\"></span>for certain <span class=\"_ _1\"></span>financial instruments and equity<span class=\"_ _1\"></span> investments <span class=\"_ _1\"></span>which are measured at <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value<span class=\"_ _2\"></span>), in accordance with UK<span class=\"_ _2\"></span>-adopted international accounting standards and <span class=\"_ _1\"></span>with the requir<span class=\"_ _1\"></span>ements of<span class=\"_ _1\"></span> the Companies <span class=\"_ _1\"></span>Act 2006 as applicable to companies reporting under <span class=\"_ _1\"></span>those standards. In addition, the <span class=\"_ _1\"></span>financial statements are also pr<span class=\"_ _1\"></span>epared in accordance <span class=\"_ _1\"></span>with international financial reporting standards adop<span class=\"_ _1\"></span>ted pursuant to Regulation (E<span class=\"_ _1\"></span>C) No 1606/2002 as it applies in <span class=\"_ _1\"></span>the European Union and the Dutch Financial Markets Supervision <span class=\"_ _1\"></span>Act.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "The Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s financial sta<span class=\"_ _1\"></span>tements have been prepar<span class=\"_ _1\"></span>ed under <span class=\"_ _1\"></span>the historical cost convention (<span class=\"_ _2\"></span>except <span class=\"_ _1\"></span>for certain <span class=\"_ _1\"></span>financial instruments and equity<span class=\"_ _1\"></span> investments <span class=\"_ _1\"></span>which are measured at <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value<span class=\"_ _2\"></span>), in accordance with UK<span class=\"_ _2\"></span>-adopted international accounting standards and <span class=\"_ _1\"></span>with the requir<span class=\"_ _1\"></span>ements of<span class=\"_ _1\"></span> the Companies <span class=\"_ _1\"></span>Act 2006 as applicable to companies reporting under <span class=\"_ _1\"></span>those standards. In addition, the <span class=\"_ _1\"></span>financial statements are also pr<span class=\"_ _1\"></span>epared in accordance <span class=\"_ _1\"></span>with international financial reporting standards adop<span class=\"_ _1\"></span>ted pursuant to Regulation (E<span class=\"_ _1\"></span>C) No 1606/2002 as it applies in <span class=\"_ _1\"></span>the European Union and the Dutch Financial Markets Supervision <span class=\"_ _1\"></span>Act.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "Going Concern<span class=\"_ _25a\"> </span>The consolidated financial statemen<span class=\"_ _1\"></span>ts are prepared on a going concern basis, <span class=\"_ _1\"></span>which assumes that <span class=\"_ _1\"></span>the Group will continue in operational existence <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the f<span class=\"_ _1\"></span>oreseeable futur<span class=\"_ _1\"></span>e, and at least for<span class=\"_ _1\"></span> the 12 months <span class=\"_ _1\"></span>from the da<span class=\"_ _1\"></span>te these financial statements are appr<span class=\"_ _1\"></span>oved (<span class=\"_ _1\"></span>the \u2018<span class=\"_ _1\"></span>going concern period\u2019). <span class=\"_ _1\"></span>As part of<span class=\"_ _1\"></span> the Group<span class=\"_ _2\"></span>\u2019s going concern re<span class=\"_ _1\"></span>view<span class=\"_ _1\"></span>, the Directors have assessed <span class=\"_ _1\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s trading <span class=\"_ _1\"></span>forecas<span class=\"_ _1\"></span>ts, working capital and liquidity<span class=\"_ _1\"></span> requirements, and bank <span class=\"_ _1\"></span>facility co<span class=\"_ _1\"></span>venant compliance for<span class=\"_ _1\"></span> the going concern period under<span class=\"_ _1\"></span> a base case scenario and a sever<span class=\"_ _1\"></span>e but plausible downside scenario. The cash flow<span class=\"_ _1\"></span> for<span class=\"_ _1\"></span>ecasts used f<span class=\"_ _1\"></span>or the going concern assessmen<span class=\"_ _1\"></span>t represent <span class=\"_ _1\"></span>the Directors\u2019 bes<span class=\"_ _1\"></span>t estimate of<span class=\"_ _1\"></span> trading performance and cost implications in <span class=\"_ _1\"></span>the market based on curr<span class=\"_ _1\"></span>ent agreements, marke<span class=\"_ _1\"></span>t experience and consumer demand expectations. <span class=\"_ _1\"></span>These for<span class=\"_ _1\"></span>ecasts indicate that, in or<span class=\"_ _1\"></span>der to con<span class=\"_ _1\"></span>tinue as a going concern, the Group is dependent on achieving a certain level o<span class=\"_ _1\"></span>f performance r<span class=\"_ _1\"></span>elating to <span class=\"_ _1\"></span>the production and sale of<span class=\"_ _1\"></span> Acco<span class=\"_ _1\"></span>ya, and the management o<span class=\"_ _1\"></span>f its working capital. The Directors<span class=\"_ _1\"></span>\u2019 have also considered <span class=\"_ _1\"></span>the possible quantum and timing of<span class=\"_ _1\"></span> funding r<span class=\"_ _1\"></span>equired to <span class=\"_ _1\"></span>fund the ramp up of<span class=\"_ _1\"></span> Accoya USA<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>s operations. <span class=\"_ _1\"></span>Accsys has a contractual obliga<span class=\"_ _1\"></span>tion to fund its 60% shar<span class=\"_ _1\"></span>e of <span class=\"_ _1\"></span>Accoy<span class=\"_ _1\"></span>a USA LL<span class=\"_ _2\"></span>C on a pro rata basis with its joint <span class=\"_ _1\"></span>ventur<span class=\"_ _1\"></span>e partner (Eastman Chemical Company<span class=\"_ _2\"></span>). This funding has been consider<span class=\"_ _1\"></span>ed in both scenarios.<span class=\"_ _25a\"> </span>The Group is also dependent on <span class=\"_ _1\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s financial resour<span class=\"_ _1\"></span>ces including its existing cash position, banking and finance facilities (<span class=\"_ _2\"></span>see note 28 for de<span class=\"_ _1\"></span>tails<span class=\"_ _1\"></span>).<span class=\"_ _25a\"> </span>The Directors considered a se<span class=\"_ _1\"></span>vere but plausible downside scenario against <span class=\"_ _1\"></span>the base case with reduced <span class=\"_ _1\"></span>Accoy<span class=\"_ _1\"></span>a sales volumes and increased <span class=\"_ _1\"></span>funding into Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _1\"></span> LL<span class=\"_ _1\"></span>C and a re<span class=\"_ _1\"></span>verse stress <span class=\"_ _1\"></span>test was perf<span class=\"_ _1\"></span>ormed to determine <span class=\"_ _1\"></span>the decrease in <span class=\"_ _1\"></span>Accoya sales <span class=\"_ _1\"></span>volume fr<span class=\"_ _1\"></span>om the <span class=\"_ _1\"></span>Arnhem plant required <span class=\"_ _1\"></span>to breach banking cov<span class=\"_ _1\"></span>enants, or reduce liquidity<span class=\"_ _1\"></span> below minimum oper<span class=\"_ _1\"></span>ating level. <span class=\"_ _1\"></span>The Directors do not expect <span class=\"_ _1\"></span>the assumptions in the se<span class=\"_ _1\"></span>vere but plausible downside scenario or <span class=\"_ _1\"></span>the reverse str<span class=\"_ _1\"></span>ess test scenario <span class=\"_ _1\"></span>to materialise, but should they<span class=\"_ _1\"></span> unfold, <span class=\"_ _1\"></span>the Group has sev<span class=\"_ _1\"></span>eral mitigating actions it can implement to manage its going concern risk, such as def<span class=\"_ _1\"></span>erring discretionary<span class=\"_ _1\"></span> capital expenditure and implementing further<span class=\"_ _1\"></span> cost reductions <span class=\"_ _1\"></span>to maintain a sufficient level of<span class=\"_ _1\"></span> liquidity and co<span class=\"_ _1\"></span>venant headroom during <span class=\"_ _1\"></span>the going concern period. The combined impact o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the above downside scenarios and mitigations does no<span class=\"_ _1\"></span>t trigger a minimum liquidity br<span class=\"_ _1\"></span>each or cov<span class=\"_ _1\"></span>enant breach at any<span class=\"_ _1\"></span> point in the going concern period. In <span class=\"_ _1\"></span>the reverse s<span class=\"_ _1\"></span>tress test, a decr<span class=\"_ _1\"></span>ease of approximately<span class=\"_ _1\"></span> 14% on <span class=\"_ _1\"></span>Accoya sales <span class=\"_ _1\"></span>volume fr<span class=\"_ _1\"></span>om the <span class=\"_ _1\"></span>Arnhem plant compared to an equiv<span class=\"_ _1\"></span>alent prior <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> period or a decrease of<span class=\"_ _1\"></span> approximately<span class=\"_ _1\"></span> 24% compared <span class=\"_ _1\"></span>to the equivalent base scenario period <span class=\"_ _1\"></span>was requir<span class=\"_ _1\"></span>ed to reach <span class=\"_ _1\"></span>the minimum liquidity br<span class=\"_ _1\"></span>each point. The Directors believe <span class=\"_ _1\"></span>that while some uncertain<span class=\"_ _1\"></span>ty alwa<span class=\"_ _1\"></span>ys inherently<span class=\"_ _1\"></span> remains in achieving the <span class=\"_ _1\"></span>forecas<span class=\"_ _1\"></span>ts, in particular in relation <span class=\"_ _1\"></span>to market conditions outside of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019s con<span class=\"_ _1\"></span>trol, after car<span class=\"_ _1\"></span>efully considering all <span class=\"_ _1\"></span>the factors explained in <span class=\"_ _1\"></span>this statement, <span class=\"_ _1\"></span>there is sufficient liquidity and co<span class=\"_ _1\"></span>venant headroom such <span class=\"_ _1\"></span>that there is no ma<span class=\"_ _1\"></span>terial uncertainty <span class=\"_ _1\"></span>with respect to going concern and have prepar<span class=\"_ _1\"></span>ed the financial s<span class=\"_ _1\"></span>tatements on this basis. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "Exc<span class=\"_ _1\"></span>eptional<span class=\"_ _1\"></span> Items<span class=\"_ _25a\"> </span>Exceptional items ar<span class=\"_ _1\"></span>e events or<span class=\"_ _1\"></span> transactions <span class=\"_ _1\"></span>that fall outside <span class=\"_ _1\"></span>the ordinary activities o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the Group and which b<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>virtue of<span class=\"_ _1\"></span> their siz<span class=\"_ _1\"></span>e or incidence, have been separ<span class=\"_ _1\"></span>ately disclosed in or<span class=\"_ _1\"></span>der to impr<span class=\"_ _1\"></span>ove a users<span class=\"_ _1\"></span>\u2019 understanding of<span class=\"_ _1\"></span> the financial statements. <span class=\"_ _1\"></span>These include impairment losses (<span class=\"_ _2\"></span>or the re<span class=\"_ _1\"></span>versal of<span class=\"_ _1\"></span> previously<span class=\"_ _1\"></span> recorded excep<span class=\"_ _1\"></span>tional impairments<span class=\"_ _1\"></span>), restructuring costs <span class=\"_ _1\"></span>following <span class=\"_ _1\"></span>the disposal of an inv<span class=\"_ _1\"></span>estment, significant gains f<span class=\"_ _1\"></span>ollowing the disposal o<span class=\"_ _1\"></span>f an inv<span class=\"_ _1\"></span>estment and other one-o<span class=\"_ _1\"></span>ff ev<span class=\"_ _1\"></span>ents or <span class=\"_ _1\"></span>transactions, such as re-financing o<span class=\"_ _1\"></span>f Group borr<span class=\"_ _1\"></span>owings. See note 5 f<span class=\"_ _1\"></span>or details o<span class=\"_ _1\"></span>f exceptional<span class=\"_ gs58\"> </span>items.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "Business combinations<span class=\"_ _25a\"> </span>A<span class=\"_ _1\"></span> subsidiary is an entity<span class=\"_ _1\"></span> over<span class=\"_ _1\"></span> which <span class=\"_ _1\"></span>the Group has control. Contr<span class=\"_ _1\"></span>ol is evident wher<span class=\"_ _1\"></span>e the Group is exposed <span class=\"_ _1\"></span>to, or<span class=\"_ _1\"></span> has rights to<span class=\"_ _1\"></span>, variable r<span class=\"_ _1\"></span>eturns from its in<span class=\"_ _1\"></span>volvement <span class=\"_ _1\"></span>with that entity<span class=\"_ _1\"></span> and has the ability<span class=\"_ _1\"></span> to aff<span class=\"_ _1\"></span>ect those returns <span class=\"_ _1\"></span>through its power<span class=\"_ _1\"></span> over<span class=\"_ _1\"></span> that entity<span class=\"_ _2\"></span>. The consolidated financial s<span class=\"_ _1\"></span>tatements present <span class=\"_ _1\"></span>the results of<span class=\"_ _1\"></span> the Group including <span class=\"_ _1\"></span>the results of<span class=\"_ _1\"></span> Accsys <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>echnologies plc and its subsidiaries and joint <span class=\"_ _1\"></span>venture. <span class=\"_ _1\"></span>All Intra-gr<span class=\"_ _1\"></span>oup transactions and balances are elimina<span class=\"_ _1\"></span>ted in full.<span class=\"_ _25a\"> </span>The consolidated financial statemen<span class=\"_ _1\"></span>ts incorporate the r<span class=\"_ _1\"></span>esults of business combinations using <span class=\"_ _1\"></span>the acquisition method. In the consolidated sta<span class=\"_ _1\"></span>tement of <span class=\"_ _1\"></span>financial position, the acquirer<span class=\"_ _1\"></span>\u2019s identifiable asse<span class=\"_ _1\"></span>ts, liabilities, and contingent liabilities are initially<span class=\"_ _1\"></span> recognised at their<span class=\"_ _1\"></span> fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alues at the acquisition date. <span class=\"_ _1\"></span>The results of<span class=\"_ _1\"></span> operations acquir<span class=\"_ _1\"></span>ed or disposed are included in the consolidated sta<span class=\"_ _1\"></span>tement of compr<span class=\"_ _1\"></span>ehensive income from <span class=\"_ _1\"></span>the effectiv<span class=\"_ _1\"></span>e date of acquiring con<span class=\"_ _1\"></span>trol or up <span class=\"_ _1\"></span>to the effective da<span class=\"_ _1\"></span>te of disposal.<span class=\"_ _25a\"> </span>As allowed under<span class=\"_ _1\"></span> IFRS 1, some business combinations effected prior<span class=\"_ _1\"></span> to <span class=\"_ _1\"></span>transition to IFRS, <span class=\"_ _1\"></span>were accounted <span class=\"_ _1\"></span>for using <span class=\"_ _1\"></span>the merger<span class=\"_ _1\"></span> method of accoun<span class=\"_ _1\"></span>ting. Under this me<span class=\"_ _1\"></span>thod, assets and liabilities are included in the consolidation a<span class=\"_ _1\"></span>t their book values, not <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>values, and any<span class=\"_ _1\"></span> differences betw<span class=\"_ _1\"></span>een the cost of<span class=\"_ _1\"></span> investmen<span class=\"_ _1\"></span>t and net assets acquired <span class=\"_ _1\"></span>were tak<span class=\"_ _1\"></span>en to <span class=\"_ _1\"></span>the merger<span class=\"_ _1\"></span> reserve. <span class=\"_ _1\"></span>The majority of<span class=\"_ _1\"></span> the mer<span class=\"_ _1\"></span>ger reserv<span class=\"_ _1\"></span>e arose from a corpor<span class=\"_ _1\"></span>ate restructuring in <span class=\"_ _1\"></span>the year<span class=\"_ _1\"></span> ended 31 March 2006 which intr<span class=\"_ _1\"></span>oduced Accs<span class=\"_ _1\"></span>ys T<span class=\"_ _12\"></span>echnologies PLC as <span class=\"_ _1\"></span>the new holding Company<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span>Non-controlling inter<span class=\"_ _1\"></span>ests are measured, at initial r<span class=\"_ _1\"></span>ecognition, as the non-controlling pr<span class=\"_ _1\"></span>oportion of <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alues of <span class=\"_ _1\"></span>the assets and liabilities recognised at acquisition. After initial r<span class=\"_ _1\"></span>ecognition, non-controlling interests ar<span class=\"_ _1\"></span>e measured as the aggr<span class=\"_ _1\"></span>egate of <span class=\"_ _1\"></span>the v<span class=\"_ _1\"></span>alue at initial recognition and their<span class=\"_ _1\"></span> subsequent proportionate share o<span class=\"_ _1\"></span>f pro<span class=\"_ _1\"></span>fits and losses less any distributions made. Changes in <span class=\"_ _1\"></span>the Group<span class=\"_ _2\"></span>\u2019s interests in subsidiaries <span class=\"_ _1\"></span>that do not result in a change in contr<span class=\"_ _1\"></span>ol are accounted f<span class=\"_ _1\"></span>or as equity<span class=\"_ _1\"></span> transactions. <span class=\"_ _1\"></span>Any<span class=\"_ _1\"></span> resulting differ<span class=\"_ _1\"></span>ence between the amoun<span class=\"_ _1\"></span>t by <span class=\"_ _1\"></span>which the non-contr<span class=\"_ _1\"></span>olling interests are adjusted and <span class=\"_ _1\"></span>the 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 receivable is r<span class=\"_ _1\"></span>ecognised directly<span class=\"_ _1\"></span> in equity and attributed <span class=\"_ _1\"></span>to the shareholders.<span class=\"_ _25a\"> </span>When the Group ceases <span class=\"_ _1\"></span>to consolidate or equity<span class=\"_ _1\"></span> account f<span class=\"_ _1\"></span>or an inv<span class=\"_ _1\"></span>estment because of<span class=\"_ _1\"></span> a loss of con<span class=\"_ _1\"></span>trol, joint control or significant in<span class=\"_ _1\"></span>fluence, any re<span class=\"_ _1\"></span>tained interest in <span class=\"_ _1\"></span>the entity is remeasur<span class=\"_ _1\"></span>ed to its f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value, with <span class=\"_ _1\"></span>the change in carrying amount recognised in pro<span class=\"_ _1\"></span>fit or loss.<span class=\"_ _25a\"> </span>After <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoy<span class=\"_ _1\"></span>a UK Ltd w<span class=\"_ _1\"></span>as placed into v<span class=\"_ _1\"></span>oluntary liquidation on 17 December<span class=\"_ _1\"></span> 2024, <span class=\"_ _1\"></span>the Group lost control o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the entity<span class=\"_ _1\"></span>. The subsidiary <span class=\"_ _1\"></span>was de-consolidated as at <span class=\"_ _1\"></span>this date. The impact as a r<span class=\"_ _1\"></span>esult of <span class=\"_ _1\"></span>this loss in control has been disclosed in exceptional costs. See no<span class=\"_ _1\"></span>te 5. Goodwill<span class=\"_ _25a\"> </span>Goodwill arising on the acquisition of<span class=\"_ _1\"></span> a subsidiary undertaking is <span class=\"_ _1\"></span>the difference be<span class=\"_ _1\"></span>tween the <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the consideration paid and <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> value o<span class=\"_ _1\"></span>f the iden<span class=\"_ _1\"></span>tifiable assets and liabilities acquired. It is capitalised, and is subject to annual impairment revie<span class=\"_ _1\"></span>ws by <span class=\"_ _1\"></span>the Directors. <span class=\"_ _1\"></span>Any<span class=\"_ _1\"></span> impairment arising is charged to <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _1\"></span> comprehensive income. <span class=\"_ _1\"></span>Where <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> value o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the identifiable assets and liabilities acquired is grea<span class=\"_ _1\"></span>ter than <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> value of<span class=\"_ _1\"></span> consideration paid, <span class=\"_ _1\"></span>the resulting amount is tr<span class=\"_ _1\"></span>eated as a gain on a bargain purchase and is recognised in <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _1\"></span> comprehensive income.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "Business combinations<span class=\"_ _25a\"> </span>A<span class=\"_ _1\"></span> subsidiary is an entity<span class=\"_ _1\"></span> over<span class=\"_ _1\"></span> which <span class=\"_ _1\"></span>the Group has control. Contr<span class=\"_ _1\"></span>ol is evident wher<span class=\"_ _1\"></span>e the Group is exposed <span class=\"_ _1\"></span>to, or<span class=\"_ _1\"></span> has rights to<span class=\"_ _1\"></span>, variable r<span class=\"_ _1\"></span>eturns from its in<span class=\"_ _1\"></span>volvement <span class=\"_ _1\"></span>with that entity<span class=\"_ _1\"></span> and has the ability<span class=\"_ _1\"></span> to aff<span class=\"_ _1\"></span>ect those returns <span class=\"_ _1\"></span>through its power<span class=\"_ _1\"></span> over<span class=\"_ _1\"></span> that entity<span class=\"_ _2\"></span>. The consolidated financial s<span class=\"_ _1\"></span>tatements present <span class=\"_ _1\"></span>the results of<span class=\"_ _1\"></span> the Group including <span class=\"_ _1\"></span>the results of<span class=\"_ _1\"></span> Accsys <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>echnologies plc and its subsidiaries and joint <span class=\"_ _1\"></span>venture. <span class=\"_ _1\"></span>All Intra-gr<span class=\"_ _1\"></span>oup transactions and balances are elimina<span class=\"_ _1\"></span>ted in full.<span class=\"_ _25a\"> </span>The consolidated financial statemen<span class=\"_ _1\"></span>ts incorporate the r<span class=\"_ _1\"></span>esults of business combinations using <span class=\"_ _1\"></span>the acquisition method. In the consolidated sta<span class=\"_ _1\"></span>tement of <span class=\"_ _1\"></span>financial position, the acquirer<span class=\"_ _1\"></span>\u2019s identifiable asse<span class=\"_ _1\"></span>ts, liabilities, and contingent liabilities are initially<span class=\"_ _1\"></span> recognised at their<span class=\"_ _1\"></span> fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alues at the acquisition date. <span class=\"_ _1\"></span>The results of<span class=\"_ _1\"></span> operations acquir<span class=\"_ _1\"></span>ed or disposed are included in the consolidated sta<span class=\"_ _1\"></span>tement of compr<span class=\"_ _1\"></span>ehensive income from <span class=\"_ _1\"></span>the effectiv<span class=\"_ _1\"></span>e date of acquiring con<span class=\"_ _1\"></span>trol or up <span class=\"_ _1\"></span>to the effective da<span class=\"_ _1\"></span>te of disposal.<span class=\"_ _25a\"> </span>As allowed under<span class=\"_ _1\"></span> IFRS 1, some business combinations effected prior<span class=\"_ _1\"></span> to <span class=\"_ _1\"></span>transition to IFRS, <span class=\"_ _1\"></span>were accounted <span class=\"_ _1\"></span>for using <span class=\"_ _1\"></span>the merger<span class=\"_ _1\"></span> method of accoun<span class=\"_ _1\"></span>ting. Under this me<span class=\"_ _1\"></span>thod, assets and liabilities are included in the consolidation a<span class=\"_ _1\"></span>t their book values, not <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>values, and any<span class=\"_ _1\"></span> differences betw<span class=\"_ _1\"></span>een the cost of<span class=\"_ _1\"></span> investmen<span class=\"_ _1\"></span>t and net assets acquired <span class=\"_ _1\"></span>were tak<span class=\"_ _1\"></span>en to <span class=\"_ _1\"></span>the merger<span class=\"_ _1\"></span> reserve. <span class=\"_ _1\"></span>The majority of<span class=\"_ _1\"></span> the mer<span class=\"_ _1\"></span>ger reserv<span class=\"_ _1\"></span>e arose from a corpor<span class=\"_ _1\"></span>ate restructuring in <span class=\"_ _1\"></span>the year<span class=\"_ _1\"></span> ended 31 March 2006 which intr<span class=\"_ _1\"></span>oduced Accs<span class=\"_ _1\"></span>ys T<span class=\"_ _12\"></span>echnologies PLC as <span class=\"_ _1\"></span>the new holding Company<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span>Non-controlling inter<span class=\"_ _1\"></span>ests are measured, at initial r<span class=\"_ _1\"></span>ecognition, as the non-controlling pr<span class=\"_ _1\"></span>oportion of <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alues of <span class=\"_ _1\"></span>the assets and liabilities recognised at acquisition. After initial r<span class=\"_ _1\"></span>ecognition, non-controlling interests ar<span class=\"_ _1\"></span>e measured as the aggr<span class=\"_ _1\"></span>egate of <span class=\"_ _1\"></span>the v<span class=\"_ _1\"></span>alue at initial recognition and their<span class=\"_ _1\"></span> subsequent proportionate share o<span class=\"_ _1\"></span>f pro<span class=\"_ _1\"></span>fits and losses less any distributions made. Changes in <span class=\"_ _1\"></span>the Group<span class=\"_ _2\"></span>\u2019s interests in subsidiaries <span class=\"_ _1\"></span>that do not result in a change in contr<span class=\"_ _1\"></span>ol are accounted f<span class=\"_ _1\"></span>or as equity<span class=\"_ _1\"></span> transactions. <span class=\"_ _1\"></span>Any<span class=\"_ _1\"></span> resulting differ<span class=\"_ _1\"></span>ence between the amoun<span class=\"_ _1\"></span>t by <span class=\"_ _1\"></span>which the non-contr<span class=\"_ _1\"></span>olling interests are adjusted and <span class=\"_ _1\"></span>the 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 receivable is r<span class=\"_ _1\"></span>ecognised directly<span class=\"_ _1\"></span> in equity and attributed <span class=\"_ _1\"></span>to the shareholders.<span class=\"_ _25a\"> </span>When the Group ceases <span class=\"_ _1\"></span>to consolidate or equity<span class=\"_ _1\"></span> account f<span class=\"_ _1\"></span>or an inv<span class=\"_ _1\"></span>estment because of<span class=\"_ _1\"></span> a loss of con<span class=\"_ _1\"></span>trol, joint control or significant in<span class=\"_ _1\"></span>fluence, any re<span class=\"_ _1\"></span>tained interest in <span class=\"_ _1\"></span>the entity is remeasur<span class=\"_ _1\"></span>ed to its f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value, with <span class=\"_ _1\"></span>the change in carrying amount recognised in pro<span class=\"_ _1\"></span>fit or loss.<span class=\"_ _25a\"> </span>After <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoy<span class=\"_ _1\"></span>a UK Ltd w<span class=\"_ _1\"></span>as placed into v<span class=\"_ _1\"></span>oluntary liquidation on 17 December<span class=\"_ _1\"></span> 2024, <span class=\"_ _1\"></span>the Group lost control o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the entity<span class=\"_ _1\"></span>. The subsidiary <span class=\"_ _1\"></span>was de-consolidated as at <span class=\"_ _1\"></span>this date. The impact as a r<span class=\"_ _1\"></span>esult of <span class=\"_ _1\"></span>this loss in control has been disclosed in exceptional costs. See no<span class=\"_ _1\"></span>te 5. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Accsys Technologies plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "plc",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "Non-controlling inter<span class=\"_ _1\"></span>ests are measured, at initial r<span class=\"_ _1\"></span>ecognition, as the non-controlling pr<span class=\"_ _1\"></span>oportion of <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alues of <span class=\"_ _1\"></span>the assets and liabilities recognised at acquisition. After initial r<span class=\"_ _1\"></span>ecognition, non-controlling interests ar<span class=\"_ _1\"></span>e measured as the aggr<span class=\"_ _1\"></span>egate of <span class=\"_ _1\"></span>the v<span class=\"_ _1\"></span>alue at initial recognition and their<span class=\"_ _1\"></span> subsequent proportionate share o<span class=\"_ _1\"></span>f pro<span class=\"_ _1\"></span>fits and losses less any distributions made. Changes in <span class=\"_ _1\"></span>the Group<span class=\"_ _2\"></span>\u2019s interests in subsidiaries <span class=\"_ _1\"></span>that do not result in a change in contr<span class=\"_ _1\"></span>ol are accounted f<span class=\"_ _1\"></span>or as equity<span class=\"_ _1\"></span> transactions. <span class=\"_ _1\"></span>Any<span class=\"_ _1\"></span> resulting differ<span class=\"_ _1\"></span>ence between the amoun<span class=\"_ _1\"></span>t by <span class=\"_ _1\"></span>which the non-contr<span class=\"_ _1\"></span>olling interests are adjusted and <span class=\"_ _1\"></span>the 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 receivable is r<span class=\"_ _1\"></span>ecognised directly<span class=\"_ _1\"></span> in equity and attributed <span class=\"_ _1\"></span>to the shareholders.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "Rev<span class=\"_ _1\"></span>enue from contract<span class=\"_ _0\"></span>s w<span class=\"_ _1\"></span>ith customer<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span>Revenue is measur<span class=\"_ _1\"></span>ed at the f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the consideration r<span class=\"_ _1\"></span>eceivable. Rev<span class=\"_ _1\"></span>enue is recognised to <span class=\"_ _1\"></span>the extent that it is highly pr<span class=\"_ _1\"></span>obable that a significant re<span class=\"_ _1\"></span>versal will no<span class=\"_ _1\"></span>t occur based on the consider<span class=\"_ _1\"></span>ation in the contr<span class=\"_ _1\"></span>act. The <span class=\"_ _1\"></span>following specific recognition criteria must also be met bef<span class=\"_ _1\"></span>ore rev<span class=\"_ _1\"></span>enue is recognised.<span class=\"_ _25a\"> </span>Manufacturing revenue<span class=\"_ _25a\"> </span>Revenue is r<span class=\"_ _1\"></span>ecognised from <span class=\"_ _1\"></span>the sale of goods at a poin<span class=\"_ _1\"></span>t in time and is measured at <span class=\"_ _1\"></span>the amount of<span class=\"_ _1\"></span> the tr<span class=\"_ _1\"></span>ansaction price received in ex<span class=\"_ _1\"></span>change for<span class=\"_ _1\"></span> tr<span class=\"_ _1\"></span>ansferring goods. <span class=\"_ _1\"></span>The transaction price is <span class=\"_ _1\"></span>the expected consideration to be r<span class=\"_ _1\"></span>eceived, to the extent tha<span class=\"_ _1\"></span>t it is highly probable <span class=\"_ _1\"></span>that ther<span class=\"_ _1\"></span>e will not be a significant r<span class=\"_ _1\"></span>eversal of<span class=\"_ _1\"></span> revenue in <span class=\"_ _1\"></span>the future. R<span class=\"_ _1\"></span>evenue is recognised <span class=\"_ _1\"></span>when the Group<span class=\"_ _2\"></span>\u2019s performance obligations under<span class=\"_ _1\"></span> the rele<span class=\"_ _1\"></span>vant customer<span class=\"_ _1\"></span> contract have been satisfied <span class=\"_ _1\"></span>when the customer collects <span class=\"_ _1\"></span>the goods. Manufacturing rev<span class=\"_ _1\"></span>enue includes the sale of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya <span class=\"_ _1\"></span>wood and T<span class=\"_ _12\"></span>ricoya panels. Licensing fees Licence fees ar<span class=\"_ _1\"></span>e recognised over<span class=\"_ _1\"></span> the period o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the relevant agr<span class=\"_ _1\"></span>eements according to <span class=\"_ _1\"></span>the specific terms of<span class=\"_ _1\"></span> each agreement or<span class=\"_ _1\"></span> the quantities and<span class=\"_ _1\"></span>/<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span> values o<span class=\"_ _1\"></span>f the licensed pr<span class=\"_ _1\"></span>oduct sold. The accoun<span class=\"_ _1\"></span>ting policy <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the recognition of<span class=\"_ _1\"></span> licence fees is based upon sa<span class=\"_ _1\"></span>tisfaction of<span class=\"_ _1\"></span> the performance obligations se<span class=\"_ _1\"></span>t out in the contract such as an assessment o<span class=\"_ _1\"></span>f the work r<span class=\"_ _1\"></span>equired befor<span class=\"_ _1\"></span>e the licence is signed and subsequently<span class=\"_ _1\"></span> during the design, construction and commissioning of<span class=\"_ _1\"></span> the licensees\u2019 plan<span class=\"_ _1\"></span>t, with an appropriate pr<span class=\"_ _1\"></span>oportion of <span class=\"_ _1\"></span>the fee r<span class=\"_ _1\"></span>ecognised upon signing and the balance recognised as the project progr<span class=\"_ _1\"></span>esses to completion. <span class=\"_ _1\"></span>The amount of<span class=\"_ _1\"></span> any cash r<span class=\"_ _1\"></span>eceived but not recognised as income is included in <span class=\"_ _1\"></span>the financial statements as def<span class=\"_ _1\"></span>erred income and shown as a liability<span class=\"_ _1\"></span>.<span class=\"_ _25a\"> </span>Other revenue<span class=\"_ _25a\"> </span>Included within other<span class=\"_ _1\"></span> rev<span class=\"_ _1\"></span>enue are raw<span class=\"_ _1\"></span> wood and acetic acid sales. Re<span class=\"_ _1\"></span>venue is recognised <span class=\"_ _1\"></span>from the sale of<span class=\"_ _1\"></span> goods at a point in time and is measur<span class=\"_ _1\"></span>ed at the amount of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>transaction price receiv<span class=\"_ _1\"></span>ed in exchange f<span class=\"_ _1\"></span>or tr<span class=\"_ _1\"></span>ansferring goods. Revenue is r<span class=\"_ _1\"></span>ecognised when the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s performance obligations hav<span class=\"_ _1\"></span>e been satisfied. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "Licensing fees Licence fees ar<span class=\"_ _1\"></span>e recognised over<span class=\"_ _1\"></span> the period o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the relevant agr<span class=\"_ _1\"></span>eements according to <span class=\"_ _1\"></span>the specific terms of<span class=\"_ _1\"></span> each agreement or<span class=\"_ _1\"></span> the quantities and<span class=\"_ _1\"></span>/<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span> values o<span class=\"_ _1\"></span>f the licensed pr<span class=\"_ _1\"></span>oduct sold. The accoun<span class=\"_ _1\"></span>ting policy <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the recognition of<span class=\"_ _1\"></span> licence fees is based upon sa<span class=\"_ _1\"></span>tisfaction of<span class=\"_ _1\"></span> the performance obligations se<span class=\"_ _1\"></span>t out in the contract such as an assessment o<span class=\"_ _1\"></span>f the work r<span class=\"_ _1\"></span>equired befor<span class=\"_ _1\"></span>e the licence is signed and subsequently<span class=\"_ _1\"></span> during the design, construction and commissioning of<span class=\"_ _1\"></span> the licensees\u2019 plan<span class=\"_ _1\"></span>t, with an appropriate pr<span class=\"_ _1\"></span>oportion of <span class=\"_ _1\"></span>the fee r<span class=\"_ _1\"></span>ecognised upon signing and the balance recognised as the project progr<span class=\"_ _1\"></span>esses to completion. <span class=\"_ _1\"></span>The amount of<span class=\"_ _1\"></span> any cash r<span class=\"_ _1\"></span>eceived but not recognised as income is included in <span class=\"_ _1\"></span>the financial statements as def<span class=\"_ _1\"></span>erred income and shown as a liability<span class=\"_ _1\"></span>.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "Finance i<span class=\"_ _1\"></span>ncome<span class=\"_ _25a\"> </span>Interest accrues using <span class=\"_ _1\"></span>the effective in<span class=\"_ _1\"></span>terest method, i.e. <span class=\"_ _1\"></span>the rate <span class=\"_ _1\"></span>that discounts estimated futur<span class=\"_ _1\"></span>e cash receipts through the e<span class=\"_ _1\"></span>xpected life of<span class=\"_ _1\"></span> the financial ins<span class=\"_ _1\"></span>trument to the ne<span class=\"_ _1\"></span>t carrying amount of <span class=\"_ _1\"></span>the financial asset.<span class=\"_ _25a\"> </span>Interest on borr<span class=\"_ _1\"></span>owings directly<span class=\"_ _1\"></span> relating to <span class=\"_ _1\"></span>the construction or pr<span class=\"_ _1\"></span>oduction of qualifying assets ar<span class=\"_ _1\"></span>e capitalised until such time as the assets ar<span class=\"_ _1\"></span>e substantially r<span class=\"_ _1\"></span>eady <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>their intended use or<span class=\"_ _1\"></span> sale. <span class=\"_ _1\"></span>Where funds have been borr<span class=\"_ _1\"></span>owed specifically<span class=\"_ _1\"></span> to finance a project, <span class=\"_ _1\"></span>the amount capitalised represen<span class=\"_ _1\"></span>ts the actual borrowing cos<span class=\"_ _1\"></span>ts incurred. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "Finance i<span class=\"_ _1\"></span>ncome<span class=\"_ _25a\"> </span>Interest accrues using <span class=\"_ _1\"></span>the effective in<span class=\"_ _1\"></span>terest method, i.e. <span class=\"_ _1\"></span>the rate <span class=\"_ _1\"></span>that discounts estimated futur<span class=\"_ _1\"></span>e cash receipts through the e<span class=\"_ _1\"></span>xpected life of<span class=\"_ _1\"></span> the financial ins<span class=\"_ _1\"></span>trument to the ne<span class=\"_ _1\"></span>t carrying amount of <span class=\"_ _1\"></span>the financial asset.<span class=\"_ _25a\"> </span>Finance expenses and borrowing<span class=\"_ _1\"></span> costs<span class=\"_ _25a\"> </span>Finance expenses include the <span class=\"_ _1\"></span>fees, interest and o<span class=\"_ _1\"></span>ther finance char<span class=\"_ _1\"></span>ges associated with <span class=\"_ _1\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s loan notes, credit facilities and leases, which ar<span class=\"_ _1\"></span>e expensed over<span class=\"_ _1\"></span> the period <span class=\"_ _1\"></span>that the Group has access <span class=\"_ _1\"></span>to the loans, <span class=\"_ _1\"></span>facilities and leases. Foreign e<span class=\"_ _1\"></span>xchange gains or losses on <span class=\"_ _1\"></span>the loan notes and borrowings ar<span class=\"_ _1\"></span>e included within finance e<span class=\"_ _1\"></span>xpenses.<span class=\"_ _25a\"> </span>Interest on borr<span class=\"_ _1\"></span>owings directly<span class=\"_ _1\"></span> relating to <span class=\"_ _1\"></span>the construction or pr<span class=\"_ _1\"></span>oduction of qualifying assets ar<span class=\"_ _1\"></span>e capitalised until such time as the assets ar<span class=\"_ _1\"></span>e substantially r<span class=\"_ _1\"></span>eady <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>their intended use or<span class=\"_ _1\"></span> sale. <span class=\"_ _1\"></span>Where funds have been borr<span class=\"_ _1\"></span>owed specifically<span class=\"_ _1\"></span> to finance a project, <span class=\"_ _1\"></span>the amount capitalised represen<span class=\"_ _1\"></span>ts the actual borrowing cos<span class=\"_ _1\"></span>ts incurred. Where the <span class=\"_ _1\"></span>funds used to <span class=\"_ _1\"></span>finance a project form part o<span class=\"_ _1\"></span>f general borr<span class=\"_ _1\"></span>owings, the amount capitalised is calcula<span class=\"_ _1\"></span>ted using a weighted aver<span class=\"_ _1\"></span>age of r<span class=\"_ _1\"></span>ates applicable to rele<span class=\"_ _1\"></span>vant general borr<span class=\"_ _1\"></span>owings of <span class=\"_ _1\"></span>the Group during <span class=\"_ _1\"></span>the construction period. The capitalisation of<span class=\"_ _1\"></span> borrowing costs is suspended during extended periods in <span class=\"_ _1\"></span>which it suspends active developmen<span class=\"_ _1\"></span>t of a qualifying asset. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "Finance expenses and borrowing<span class=\"_ _1\"></span> costs<span class=\"_ _25a\"> </span>Finance expenses include the <span class=\"_ _1\"></span>fees, interest and o<span class=\"_ _1\"></span>ther finance char<span class=\"_ _1\"></span>ges associated with <span class=\"_ _1\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s loan notes, credit facilities and leases, which ar<span class=\"_ _1\"></span>e expensed over<span class=\"_ _1\"></span> the period <span class=\"_ _1\"></span>that the Group has access <span class=\"_ _1\"></span>to the loans, <span class=\"_ _1\"></span>facilities and leases. Foreign e<span class=\"_ _1\"></span>xchange gains or losses on <span class=\"_ _1\"></span>the loan notes and borrowings ar<span class=\"_ _1\"></span>e included within finance e<span class=\"_ _1\"></span>xpenses.<span class=\"_ _25a\"> </span>Interest on borr<span class=\"_ _1\"></span>owings directly<span class=\"_ _1\"></span> relating to <span class=\"_ _1\"></span>the construction or pr<span class=\"_ _1\"></span>oduction of qualifying assets ar<span class=\"_ _1\"></span>e capitalised until such time as the assets ar<span class=\"_ _1\"></span>e substantially r<span class=\"_ _1\"></span>eady <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>their intended use or<span class=\"_ _1\"></span> sale. <span class=\"_ _1\"></span>Where funds have been borr<span class=\"_ _1\"></span>owed specifically<span class=\"_ _1\"></span> to finance a project, <span class=\"_ _1\"></span>the amount capitalised represen<span class=\"_ _1\"></span>ts the actual borrowing cos<span class=\"_ _1\"></span>ts incurred. Where the <span class=\"_ _1\"></span>funds used to <span class=\"_ _1\"></span>finance a project form part o<span class=\"_ _1\"></span>f general borr<span class=\"_ _1\"></span>owings, the amount capitalised is calcula<span class=\"_ _1\"></span>ted using a weighted aver<span class=\"_ _1\"></span>age of r<span class=\"_ _1\"></span>ates applicable to rele<span class=\"_ _1\"></span>vant general borr<span class=\"_ _1\"></span>owings of <span class=\"_ _1\"></span>the Group during <span class=\"_ _1\"></span>the construction period. The capitalisation of<span class=\"_ _1\"></span> borrowing costs is suspended during extended periods in <span class=\"_ _1\"></span>which it suspends active developmen<span class=\"_ _1\"></span>t of a qualifying asset. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "Finance expenses and borrowing<span class=\"_ _1\"></span> costs<span class=\"_ _25a\"> </span>Finance expenses include the <span class=\"_ _1\"></span>fees, interest and o<span class=\"_ _1\"></span>ther finance char<span class=\"_ _1\"></span>ges associated with <span class=\"_ _1\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s loan notes, credit facilities and leases, which ar<span class=\"_ _1\"></span>e expensed over<span class=\"_ _1\"></span> the period <span class=\"_ _1\"></span>that the Group has access <span class=\"_ _1\"></span>to the loans, <span class=\"_ _1\"></span>facilities and leases. Foreign e<span class=\"_ _1\"></span>xchange gains or losses on <span class=\"_ _1\"></span>the loan notes and borrowings ar<span class=\"_ _1\"></span>e included within finance e<span class=\"_ _1\"></span>xpenses.<span class=\"_ _25a\"> </span>Interest on borr<span class=\"_ _1\"></span>owings directly<span class=\"_ _1\"></span> relating to <span class=\"_ _1\"></span>the construction or pr<span class=\"_ _1\"></span>oduction of qualifying assets ar<span class=\"_ _1\"></span>e capitalised until such time as the assets ar<span class=\"_ _1\"></span>e substantially r<span class=\"_ _1\"></span>eady <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>their intended use or<span class=\"_ _1\"></span> sale. <span class=\"_ _1\"></span>Where funds have been borr<span class=\"_ _1\"></span>owed specifically<span class=\"_ _1\"></span> to finance a project, <span class=\"_ _1\"></span>the amount capitalised represen<span class=\"_ _1\"></span>ts the actual borrowing cos<span class=\"_ _1\"></span>ts incurred. Where the <span class=\"_ _1\"></span>funds used to <span class=\"_ _1\"></span>finance a project form part o<span class=\"_ _1\"></span>f general borr<span class=\"_ _1\"></span>owings, the amount capitalised is calcula<span class=\"_ _1\"></span>ted using a weighted aver<span class=\"_ _1\"></span>age of r<span class=\"_ _1\"></span>ates applicable to rele<span class=\"_ _1\"></span>vant general borr<span class=\"_ _1\"></span>owings of <span class=\"_ _1\"></span>the Group during <span class=\"_ _1\"></span>the construction period. The capitalisation of<span class=\"_ _1\"></span> borrowing costs is suspended during extended periods in <span class=\"_ _1\"></span>which it suspends active developmen<span class=\"_ _1\"></span>t of a qualifying asset. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "Share based pa<span class=\"_ _1\"></span>yments<span class=\"_ _25a\"> </span>The Company<span class=\"_ _1\"></span> awards nil cost options <span class=\"_ _1\"></span>to acquire ordinary<span class=\"_ _1\"></span> shares in the capital o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the Company <span class=\"_ _1\"></span>to certain Directors and employees. <span class=\"_ _1\"></span>The Company<span class=\"_ _1\"></span> has also previously<span class=\"_ _1\"></span> awarded bonuses <span class=\"_ _1\"></span>to certain employees in <span class=\"_ _1\"></span>the form of<span class=\"_ _1\"></span> the aw<span class=\"_ _1\"></span>ard of<span class=\"_ _1\"></span> deferr<span class=\"_ _1\"></span>ed shares of<span class=\"_ _1\"></span> the Company<span class=\"_ _2\"></span>. In addition the Company<span class=\"_ _1\"></span> has established an Employ<span class=\"_ _1\"></span>ee Share Participation Plan under<span class=\"_ _1\"></span> which employ<span class=\"_ _1\"></span>ees subscribe for<span class=\"_ _1\"></span> new shares <span class=\"_ _1\"></span>which are held by<span class=\"_ _1\"></span> a trus<span class=\"_ _1\"></span>t for<span class=\"_ _1\"></span> the benefit of<span class=\"_ _1\"></span> the subscribing emplo<span class=\"_ _1\"></span>yees. <span class=\"_ _1\"></span>The shares are released <span class=\"_ _1\"></span>to employees after<span class=\"_ _1\"></span> one y<span class=\"_ _1\"></span>ear<span class=\"_ _2\"></span>, together <span class=\"_ _1\"></span>with an additional, matching share on a one f<span class=\"_ _1\"></span>or one basis.<span class=\"_ _25a\"> </span>The fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue of op<span class=\"_ _1\"></span>tions and deferred shares gr<span class=\"_ _1\"></span>anted are recognised as an emplo<span class=\"_ _1\"></span>yee expense with a corr<span class=\"_ _1\"></span>esponding increase in equity<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>The f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value is measured at gran<span class=\"_ _1\"></span>t date and is charged to <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _1\"></span> comprehensive income o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the ves<span class=\"_ _1\"></span>ting period during which the emplo<span class=\"_ _1\"></span>yees become unconditionally en<span class=\"_ _1\"></span>titled to the options or shar<span class=\"_ _1\"></span>es. The fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue of shar<span class=\"_ _1\"></span>e options granted is measured using a modified Black Scholes model, <span class=\"_ _1\"></span>taking into account the <span class=\"_ _1\"></span>terms and conditions upon which <span class=\"_ _1\"></span>the options wer<span class=\"_ _1\"></span>e granted. <span class=\"_ _1\"></span>The amount recognised as an expense is adjusted <span class=\"_ _1\"></span>to reflect <span class=\"_ _1\"></span>the actual number of<span class=\"_ _1\"></span> share options <span class=\"_ _1\"></span>that v<span class=\"_ _1\"></span>est only <span class=\"_ _1\"></span>where <span class=\"_ _1\"></span>vesting is dependent upon the sa<span class=\"_ _1\"></span>tisfaction of<span class=\"_ _1\"></span> service and non-<span class=\"_ _25a\"> </span>market v<span class=\"_ _1\"></span>esting conditions.<span class=\"_ _25a\"> </span>Non-market <span class=\"_ _1\"></span>vesting conditions are <span class=\"_ _1\"></span>taken into account b<span class=\"_ _1\"></span>y adjusting <span class=\"_ _1\"></span>the number of<span class=\"_ _1\"></span> equity<span class=\"_ _1\"></span> instruments expected to <span class=\"_ _1\"></span>vest at each balance sheet date so <span class=\"_ _1\"></span>that, ultimately<span class=\"_ _1\"></span>, the cumula<span class=\"_ _1\"></span>tive amount recognised ov<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>the vesting period is based on the number of<span class=\"_ _1\"></span> options <span class=\"_ _1\"></span>which eventually<span class=\"_ _1\"></span> ves<span class=\"_ _1\"></span>t. Market <span class=\"_ _1\"></span>vesting conditions are <span class=\"_ _1\"></span>factored into <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> value o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the options granted. <span class=\"_ _1\"></span>The cumulative expense is not adjus<span class=\"_ _1\"></span>ted for<span class=\"_ _1\"></span> failur<span class=\"_ _1\"></span>e to achieve a mark<span class=\"_ _1\"></span>et v<span class=\"_ _1\"></span>esting condition.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "Dividends<span class=\"_ _25a\"> </span>Equity dividends ar<span class=\"_ _1\"></span>e recognised when <span class=\"_ _1\"></span>they become legally<span class=\"_ _1\"></span> payable. Interim equity<span class=\"_ _1\"></span> dividends are r<span class=\"_ _1\"></span>ecognised when paid. Final equity dividends ar<span class=\"_ _1\"></span>e recognised when appr<span class=\"_ _1\"></span>oved by<span class=\"_ _1\"></span> the shar<span class=\"_ _1\"></span>eholders at an annual general meeting.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "Pensio<span class=\"_ _1\"></span>ns<span class=\"_ _25a\"> </span>The Group contributes <span class=\"_ _1\"></span>to certain defined contribution pension and employee benefit schemes on behalf<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> its employees. <span class=\"_ _1\"></span>These costs are char<span class=\"_ _1\"></span>ged to the consolida<span class=\"_ _1\"></span>ted statement of<span class=\"_ _1\"></span> comprehensive income on an accruals basis.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "T<span class=\"_ _2\"></span>axat<span class=\"_ _0\"></span>ion<span class=\"_ _25a\"> </span>T<span class=\"_ _2\"></span>ax on the pro<span class=\"_ _1\"></span>fit or loss f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>the year<span class=\"_ _1\"></span> comprises current and def<span class=\"_ _1\"></span>erred tax. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ax is recognised in <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _1\"></span> comprehensive income ex<span class=\"_ _1\"></span>cept to <span class=\"_ _1\"></span>the extent tha<span class=\"_ _1\"></span>t it relates to items r<span class=\"_ _1\"></span>ecognised directly in equity<span class=\"_ _2\"></span>, in which case it is recognised in equity<span class=\"_ _1\"></span>. Current <span class=\"_ _1\"></span>tax is the expected <span class=\"_ _1\"></span>tax payable on the <span class=\"_ _1\"></span>taxable income for<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>, using tax rates enacted or<span class=\"_ _1\"></span> substantively<span class=\"_ _1\"></span> enacted at the r<span class=\"_ _1\"></span>eporting date together<span class=\"_ _1\"></span> with any<span class=\"_ _1\"></span> adjustment <span class=\"_ _1\"></span>to tax payable in r<span class=\"_ _1\"></span>espect of pr<span class=\"_ _1\"></span>evious y<span class=\"_ _1\"></span>ears. Current tax includes the expected impact o<span class=\"_ _1\"></span>f claims submitted by<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup to tax authorities in r<span class=\"_ _1\"></span>espect of enhanced <span class=\"_ _1\"></span>tax relief<span class=\"_ _1\"></span> for<span class=\"_ _1\"></span> expenditure on resear<span class=\"_ _1\"></span>ch and development.<span class=\"_ _25a\"> </span>Deferr<span class=\"_ _1\"></span>ed tax is provided on <span class=\"_ _1\"></span>temporary<span class=\"_ _1\"></span> differences betw<span class=\"_ _1\"></span>een the carrying amounts of<span class=\"_ _1\"></span> assets and liabilities f<span class=\"_ _1\"></span>or financial reporting purposes and the amoun<span class=\"_ _1\"></span>ts used for<span class=\"_ _1\"></span> taxation purposes. <span class=\"_ _1\"></span>The f<span class=\"_ _1\"></span>ollowing temporary<span class=\"_ _1\"></span> differ<span class=\"_ _1\"></span>ences are not provided<span class=\"_ gs58\"> </span>f<span class=\"_ _1\"></span>or:<span class=\"_ _25a\"> </span>\u2022 the initial recognition of<span class=\"_ _1\"></span> goodwill;<span class=\"_ _25a\"> </span>\u2022 the initial recognition of<span class=\"_ _1\"></span> assets or liabilities <span class=\"_ _1\"></span>that affect neither<span class=\"_ _1\"></span> accounting nor <span class=\"_ _1\"></span>taxable profit other<span class=\"_ _1\"></span> than in a business<span class=\"_ gs58\"> </span>combination; and<span class=\"_ _25a\"> </span>\u2022 differences r<span class=\"_ _1\"></span>elating to inv<span class=\"_ _1\"></span>estments in subsidiaries to <span class=\"_ _1\"></span>the extent that <span class=\"_ _1\"></span>they<span class=\"_ _1\"></span> will probably<span class=\"_ _1\"></span> not rev<span class=\"_ _1\"></span>erse in the foreseeable<span class=\"_ gs58\"> </span>futur<span class=\"_ _1\"></span>e. The amount of<span class=\"_ _1\"></span> deferred <span class=\"_ _1\"></span>tax provided is based on <span class=\"_ _1\"></span>the expected manner of<span class=\"_ _1\"></span> realisation or<span class=\"_ _1\"></span> settlement of<span class=\"_ _1\"></span> the carrying amount of<span class=\"_ _1\"></span> assets and liabilities, using tax ra<span class=\"_ _1\"></span>tes enacted or substantiv<span class=\"_ _1\"></span>ely enacted at <span class=\"_ _1\"></span>the reporting date. Recognition of<span class=\"_ _1\"></span> deferred <span class=\"_ _1\"></span>tax assets is restricted <span class=\"_ _1\"></span>to the extent <span class=\"_ _1\"></span>that it is probable tha<span class=\"_ _1\"></span>t future <span class=\"_ _1\"></span>taxable profits will be a<span class=\"_ _1\"></span>vailable against which the <span class=\"_ _1\"></span>temporary diff<span class=\"_ _1\"></span>erences can be utilised.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "Deferr<span class=\"_ _1\"></span>ed tax is provided on <span class=\"_ _1\"></span>temporary<span class=\"_ _1\"></span> differences betw<span class=\"_ _1\"></span>een the carrying amounts of<span class=\"_ _1\"></span> assets and liabilities f<span class=\"_ _1\"></span>or financial reporting purposes and the amoun<span class=\"_ _1\"></span>ts used for<span class=\"_ _1\"></span> taxation purposes. <span class=\"_ _1\"></span>The f<span class=\"_ _1\"></span>ollowing temporary<span class=\"_ _1\"></span> differ<span class=\"_ _1\"></span>ences are not provided<span class=\"_ gs58\"> </span>f<span class=\"_ _1\"></span>or:<span class=\"_ _25a\"> </span>\u2022 the initial recognition of<span class=\"_ _1\"></span> goodwill;<span class=\"_ _25a\"> </span>\u2022 the initial recognition of<span class=\"_ _1\"></span> assets or liabilities <span class=\"_ _1\"></span>that affect neither<span class=\"_ _1\"></span> accounting nor <span class=\"_ _1\"></span>taxable profit other<span class=\"_ _1\"></span> than in a business<span class=\"_ gs58\"> </span>combination; and<span class=\"_ _25a\"> </span>\u2022 differences r<span class=\"_ _1\"></span>elating to inv<span class=\"_ _1\"></span>estments in subsidiaries to <span class=\"_ _1\"></span>the extent that <span class=\"_ _1\"></span>they<span class=\"_ _1\"></span> will probably<span class=\"_ _1\"></span> not rev<span class=\"_ _1\"></span>erse in the foreseeable<span class=\"_ gs58\"> </span>futur<span class=\"_ _1\"></span>e. The amount of<span class=\"_ _1\"></span> deferred <span class=\"_ _1\"></span>tax provided is based on <span class=\"_ _1\"></span>the expected manner of<span class=\"_ _1\"></span> realisation or<span class=\"_ _1\"></span> settlement of<span class=\"_ _1\"></span> the carrying amount of<span class=\"_ _1\"></span> assets and liabilities, using tax ra<span class=\"_ _1\"></span>tes enacted or substantiv<span class=\"_ _1\"></span>ely enacted at <span class=\"_ _1\"></span>the reporting date. Recognition of<span class=\"_ _1\"></span> deferred <span class=\"_ _1\"></span>tax assets is restricted <span class=\"_ _1\"></span>to the extent <span class=\"_ _1\"></span>that it is probable tha<span class=\"_ _1\"></span>t future <span class=\"_ _1\"></span>taxable profits will be a<span class=\"_ _1\"></span>vailable against which the <span class=\"_ _1\"></span>temporary diff<span class=\"_ _1\"></span>erences can be utilised.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "Foreign curre<span class=\"_ _0\"></span>ncies<span class=\"_ _25a\"> </span>The individual financial statements o<span class=\"_ _1\"></span>f each Group compan<span class=\"_ _1\"></span>y are pr<span class=\"_ _1\"></span>esented in the curr<span class=\"_ _1\"></span>ency of<span class=\"_ _1\"></span> the primary<span class=\"_ _1\"></span> economic environment in <span class=\"_ _1\"></span>which it operates (<span class=\"_ _1\"></span>the functional curr<span class=\"_ _1\"></span>ency<span class=\"_ _1\"></span>). For<span class=\"_ _1\"></span> the purposes of<span class=\"_ _1\"></span> the consolida<span class=\"_ _1\"></span>ted financial statements, the results and financial position o<span class=\"_ _1\"></span>f each Group compan<span class=\"_ _1\"></span>y are e<span class=\"_ _1\"></span>xpressed in Euro, <span class=\"_ _1\"></span>which is the <span class=\"_ _1\"></span>functional currency o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the parent Company<span class=\"_ _2\"></span>, and the presentation curr<span class=\"_ _1\"></span>ency of<span class=\"_ _1\"></span> the consolidated <span class=\"_ _1\"></span>financial statements.<span class=\"_ _25a\"> </span>In preparing the <span class=\"_ _1\"></span>financial statements of<span class=\"_ _1\"></span> the individual companies, <span class=\"_ _1\"></span>transactions in currencies other<span class=\"_ _1\"></span> than <span class=\"_ _1\"></span>the entity\u2019<span class=\"_ _1\"></span>s functional currencies are r<span class=\"_ _1\"></span>ecognised at the rates o<span class=\"_ _1\"></span>f ex<span class=\"_ _1\"></span>change prevailing on <span class=\"_ _1\"></span>the date of<span class=\"_ _1\"></span> the tr<span class=\"_ _1\"></span>ansactions. At each reporting date, monetary<span class=\"_ _1\"></span> assets and liabilities that ar<span class=\"_ _1\"></span>e denominated in f<span class=\"_ _1\"></span>oreign currencies are r<span class=\"_ _1\"></span>etranslated at <span class=\"_ _1\"></span>the rates<span class=\"_ gs58\"> </span>pre<span class=\"_ _1\"></span>vailing at that da<span class=\"_ _1\"></span>te. Non-monetary items <span class=\"_ _1\"></span>that are measured in <span class=\"_ _1\"></span>terms of his<span class=\"_ _1\"></span>torical cost in a for<span class=\"_ _1\"></span>eign currency ar<span class=\"_ _1\"></span>e not retr<span class=\"_ _1\"></span>anslated. Exchange differ<span class=\"_ _1\"></span>ences are recognised in pro<span class=\"_ _1\"></span>fit or loss in <span class=\"_ _1\"></span>the period in which the<span class=\"_ _1\"></span>y arise.<span class=\"_ _25a\"> </span>For<span class=\"_ _1\"></span> the purposes of<span class=\"_ _1\"></span> presenting consolidated <span class=\"_ _1\"></span>financial statements, the assets and liabilities o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s f<span class=\"_ _1\"></span>oreign operations are <span class=\"_ _1\"></span>translated at ex<span class=\"_ _1\"></span>change rates prev<span class=\"_ _1\"></span>ailing on the reporting date. Income and e<span class=\"_ _1\"></span>xpense items are transla<span class=\"_ _1\"></span>ted at the av<span class=\"_ _1\"></span>erage monthly<span class=\"_ _1\"></span> exchange rates pr<span class=\"_ _1\"></span>evailing in the mon<span class=\"_ _1\"></span>th in which the <span class=\"_ _1\"></span>transaction took place. Ex<span class=\"_ _1\"></span>change differences arising, if<span class=\"_ _1\"></span> any<span class=\"_ _2\"></span>, are recognised in other compr<span class=\"_ _1\"></span>ehensive income and accumulated in the <span class=\"_ _1\"></span>foreign curr<span class=\"_ _1\"></span>ency translation reserv<span class=\"_ _1\"></span>e. Such translation diff<span class=\"_ _1\"></span>erences are r<span class=\"_ _1\"></span>eclassified to profit and loss only<span class=\"_ _1\"></span> on disposal or partial disposal o<span class=\"_ _1\"></span>f the overseas oper<span class=\"_ _1\"></span>ation.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "The individual financial statements o<span class=\"_ _1\"></span>f each Group compan<span class=\"_ _1\"></span>y are pr<span class=\"_ _1\"></span>esented in the curr<span class=\"_ _1\"></span>ency of<span class=\"_ _1\"></span> the primary<span class=\"_ _1\"></span> economic environment in <span class=\"_ _1\"></span>which it operates (<span class=\"_ _1\"></span>the functional curr<span class=\"_ _1\"></span>ency<span class=\"_ _1\"></span>). For<span class=\"_ _1\"></span> the purposes of<span class=\"_ _1\"></span> the consolida<span class=\"_ _1\"></span>ted financial statements, the results and financial position o<span class=\"_ _1\"></span>f each Group compan<span class=\"_ _1\"></span>y are e<span class=\"_ _1\"></span>xpressed in Euro, <span class=\"_ _1\"></span>which is the <span class=\"_ _1\"></span>functional currency o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the parent Company<span class=\"_ _2\"></span>, and the presentation curr<span class=\"_ _1\"></span>ency of<span class=\"_ _1\"></span> the consolidated <span class=\"_ _1\"></span>financial statements.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-501": {
   "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 flow<span class=\"_ _1\"></span> hedging instruments that it uses <span class=\"_ _1\"></span>to manage the risk of<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>oreign exchange mo<span class=\"_ _1\"></span>vements impacting on future cash <span class=\"_ _1\"></span>flows and pro<span class=\"_ _1\"></span>fitability<span class=\"_ _1\"></span>. The Group has prospectiv<span class=\"_ _1\"></span>ely assessed the e<span class=\"_ _1\"></span>ffectiveness of<span class=\"_ _1\"></span> its cash flow<span class=\"_ _1\"></span> hedging using the \u2018hedge r<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>\u2019 of quantities of<span class=\"_ _1\"></span> cash held in the same currency<span class=\"_ _1\"></span> as future <span class=\"_ _1\"></span>foreign e<span class=\"_ _1\"></span>xchange cash flow<span class=\"_ _1\"></span> quantities related <span class=\"_ _1\"></span>to committed investment in plant and equipment. <span class=\"_ _1\"></span>The Group has undertaken a qualitativ<span class=\"_ _1\"></span>e analysis to confirm <span class=\"_ _1\"></span>that an \u2018<span class=\"_ _1\"></span>economic relationship<span class=\"_ _2\"></span>\u2019 exists between <span class=\"_ _1\"></span>the hedging instrument and the hedged item. It is also satisfied <span class=\"_ _1\"></span>that credit risk <span class=\"_ _1\"></span>will not dominate the <span class=\"_ _1\"></span>value changes that r<span class=\"_ _1\"></span>esult from <span class=\"_ _1\"></span>that economic relationship.<span class=\"_ _25a\"> </span>At the end o<span class=\"_ _1\"></span>f each reporting period <span class=\"_ _1\"></span>the Group measures <span class=\"_ _1\"></span>the effectiveness o<span class=\"_ _1\"></span>f its cash flo<span class=\"_ _1\"></span>w hedging and recognises <span class=\"_ _1\"></span>the effective cash <span class=\"_ _1\"></span>flow hedge r<span class=\"_ _1\"></span>esults in Other Comprehensiv<span class=\"_ _1\"></span>e Income and the Hedging Effectiv<span class=\"_ _1\"></span>eness Reserve <span class=\"_ _1\"></span>within Equity<span class=\"_ _1\"></span>, together <span class=\"_ _1\"></span>with its ineffectiv<span class=\"_ _1\"></span>e hedge results in Profit and Loss. <span class=\"_ _1\"></span>Amounts ar<span class=\"_ _1\"></span>e reclassified from <span class=\"_ _1\"></span>the Hedging Effectiveness Reserve <span class=\"_ _1\"></span>to property<span class=\"_ _1\"></span>, plant and equipment once cons<span class=\"_ _1\"></span>truction has been completed or Pro<span class=\"_ _1\"></span>fit and Loss when <span class=\"_ _1\"></span>the associated hedged tr<span class=\"_ _1\"></span>ansaction affects Profit and L<span class=\"_ _1\"></span>oss. Further de<span class=\"_ _1\"></span>tails are included in note 5.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-471": {
   "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 flow<span class=\"_ _1\"></span> hedging instruments that it uses <span class=\"_ _1\"></span>to manage the risk of<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>oreign exchange mo<span class=\"_ _1\"></span>vements impacting on future cash <span class=\"_ _1\"></span>flows and pro<span class=\"_ _1\"></span>fitability<span class=\"_ _1\"></span>. The Group has prospectiv<span class=\"_ _1\"></span>ely assessed the e<span class=\"_ _1\"></span>ffectiveness of<span class=\"_ _1\"></span> its cash flow<span class=\"_ _1\"></span> hedging using the \u2018hedge r<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>\u2019 of quantities of<span class=\"_ _1\"></span> cash held in the same currency<span class=\"_ _1\"></span> as future <span class=\"_ _1\"></span>foreign e<span class=\"_ _1\"></span>xchange cash flow<span class=\"_ _1\"></span> quantities related <span class=\"_ _1\"></span>to committed investment in plant and equipment. <span class=\"_ _1\"></span>The Group has undertaken a qualitativ<span class=\"_ _1\"></span>e analysis to confirm <span class=\"_ _1\"></span>that an \u2018<span class=\"_ _1\"></span>economic relationship<span class=\"_ _2\"></span>\u2019 exists between <span class=\"_ _1\"></span>the hedging instrument and the hedged item. It is also satisfied <span class=\"_ _1\"></span>that credit risk <span class=\"_ _1\"></span>will not dominate the <span class=\"_ _1\"></span>value changes that r<span class=\"_ _1\"></span>esult from <span class=\"_ _1\"></span>that economic relationship.<span class=\"_ _25a\"> </span>At the end o<span class=\"_ _1\"></span>f each reporting period <span class=\"_ _1\"></span>the Group measures <span class=\"_ _1\"></span>the effectiveness o<span class=\"_ _1\"></span>f its cash flo<span class=\"_ _1\"></span>w hedging and recognises <span class=\"_ _1\"></span>the effective cash <span class=\"_ _1\"></span>flow hedge r<span class=\"_ _1\"></span>esults in Other Comprehensiv<span class=\"_ _1\"></span>e Income and the Hedging Effectiv<span class=\"_ _1\"></span>eness Reserve <span class=\"_ _1\"></span>within Equity<span class=\"_ _1\"></span>, together <span class=\"_ _1\"></span>with its ineffectiv<span class=\"_ _1\"></span>e hedge results in Profit and Loss. <span class=\"_ _1\"></span>Amounts ar<span class=\"_ _1\"></span>e reclassified from <span class=\"_ _1\"></span>the Hedging Effectiveness Reserve <span class=\"_ _1\"></span>to property<span class=\"_ _1\"></span>, plant and equipment once cons<span class=\"_ _1\"></span>truction has been completed or Pro<span class=\"_ _1\"></span>fit and Loss when <span class=\"_ _1\"></span>the associated hedged tr<span class=\"_ _1\"></span>ansaction affects Profit and L<span class=\"_ _1\"></span>oss. Further de<span class=\"_ _1\"></span>tails are included in note 5.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-431": {
   "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 flow<span class=\"_ _1\"></span> hedging instruments that it uses <span class=\"_ _1\"></span>to manage the risk of<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>oreign exchange mo<span class=\"_ _1\"></span>vements impacting on future cash <span class=\"_ _1\"></span>flows and pro<span class=\"_ _1\"></span>fitability<span class=\"_ _1\"></span>. The Group has prospectiv<span class=\"_ _1\"></span>ely assessed the e<span class=\"_ _1\"></span>ffectiveness of<span class=\"_ _1\"></span> its cash flow<span class=\"_ _1\"></span> hedging using the \u2018hedge r<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>\u2019 of quantities of<span class=\"_ _1\"></span> cash held in the same currency<span class=\"_ _1\"></span> as future <span class=\"_ _1\"></span>foreign e<span class=\"_ _1\"></span>xchange cash flow<span class=\"_ _1\"></span> quantities related <span class=\"_ _1\"></span>to committed investment in plant and equipment. <span class=\"_ _1\"></span>The Group has undertaken a qualitativ<span class=\"_ _1\"></span>e analysis to confirm <span class=\"_ _1\"></span>that an \u2018<span class=\"_ _1\"></span>economic relationship<span class=\"_ _2\"></span>\u2019 exists between <span class=\"_ _1\"></span>the hedging instrument and the hedged item. It is also satisfied <span class=\"_ _1\"></span>that credit risk <span class=\"_ _1\"></span>will not dominate the <span class=\"_ _1\"></span>value changes that r<span class=\"_ _1\"></span>esult from <span class=\"_ _1\"></span>that economic relationship.<span class=\"_ _25a\"> </span>At the end o<span class=\"_ _1\"></span>f each reporting period <span class=\"_ _1\"></span>the Group measures <span class=\"_ _1\"></span>the effectiveness o<span class=\"_ _1\"></span>f its cash flo<span class=\"_ _1\"></span>w hedging and recognises <span class=\"_ _1\"></span>the effective cash <span class=\"_ _1\"></span>flow hedge r<span class=\"_ _1\"></span>esults in Other Comprehensiv<span class=\"_ _1\"></span>e Income and the Hedging Effectiv<span class=\"_ _1\"></span>eness Reserve <span class=\"_ _1\"></span>within Equity<span class=\"_ _1\"></span>, together <span class=\"_ _1\"></span>with its ineffectiv<span class=\"_ _1\"></span>e hedge results in Profit and Loss. <span class=\"_ _1\"></span>Amounts ar<span class=\"_ _1\"></span>e reclassified from <span class=\"_ _1\"></span>the Hedging Effectiveness Reserve <span class=\"_ _1\"></span>to property<span class=\"_ _1\"></span>, plant and equipment once cons<span class=\"_ _1\"></span>truction has been completed or Pro<span class=\"_ _1\"></span>fit and Loss when <span class=\"_ _1\"></span>the associated hedged tr<span class=\"_ _1\"></span>ansaction affects Profit and L<span class=\"_ _1\"></span>oss. Further de<span class=\"_ _1\"></span>tails are included in note 5.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "Gove<span class=\"_ _0\"></span>rnme<span class=\"_ _0\"></span>nt gr<span class=\"_ _0\"></span>ants<span class=\"_ _25a\"> </span>Government gr<span class=\"_ _1\"></span>ants are recognised at <span class=\"_ _1\"></span>their <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>where there is r<span class=\"_ _1\"></span>easonable assurance that <span class=\"_ _1\"></span>the grant <span class=\"_ _1\"></span>will be received and <span class=\"_ _1\"></span>the Group will comply<span class=\"_ _1\"></span> with <span class=\"_ _1\"></span>the attached conditions. <span class=\"_ _1\"></span>When the grant r<span class=\"_ _1\"></span>elates to an expense item, it is recognised as income ov<span class=\"_ _1\"></span>er the period necessary<span class=\"_ _1\"></span> to match <span class=\"_ _1\"></span>the grant on a sy<span class=\"_ _1\"></span>stematic basis to <span class=\"_ _1\"></span>the costs that it is intended to compensate. <span class=\"_ _1\"></span>Where <span class=\"_ _1\"></span>the grant rela<span class=\"_ _1\"></span>tes to an asset the<span class=\"_ _1\"></span>y are cr<span class=\"_ _1\"></span>edited to a def<span class=\"_ _1\"></span>erred income account and released to <span class=\"_ _1\"></span>the statement of<span class=\"_ _1\"></span> comprehensive income o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the expected useful life o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the relevant asse<span class=\"_ _1\"></span>t on a straight line<span class=\"_ gs58\"> </span>basis.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "Goodwill<span class=\"_ _25a\"> </span>Goodwill arising on the acquisition of<span class=\"_ _1\"></span> a subsidiary undertaking is <span class=\"_ _1\"></span>the difference be<span class=\"_ _1\"></span>tween the <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the consideration paid and <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> value o<span class=\"_ _1\"></span>f the iden<span class=\"_ _1\"></span>tifiable assets and liabilities acquired. It is capitalised, and is subject to annual impairment revie<span class=\"_ _1\"></span>ws by <span class=\"_ _1\"></span>the Directors. <span class=\"_ _1\"></span>Any<span class=\"_ _1\"></span> impairment arising is charged to <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _1\"></span> comprehensive income. <span class=\"_ _1\"></span>Where <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> value o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the identifiable assets and liabilities acquired is grea<span class=\"_ _1\"></span>ter than <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> value of<span class=\"_ _1\"></span> consideration paid, <span class=\"_ _1\"></span>the resulting amount is tr<span class=\"_ _1\"></span>eated as a gain on a bargain purchase and is recognised in <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _1\"></span> comprehensive income.<span class=\"_ _25a\"> </span>Other intangible asset<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span>Intellectual property<span class=\"_ _1\"></span> rights, including patents, which co<span class=\"_ _1\"></span>ver a portf<span class=\"_ _1\"></span>olio of<span class=\"_ _1\"></span> novel 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=\"_ _1\"></span> amounts by<span class=\"_ _1\"></span> which the carrying <span class=\"_ _1\"></span>value is assessed during an annual review<span class=\"_ _1\"></span> to hav<span class=\"_ _1\"></span>e been impaired. <span class=\"_ _1\"></span>At present, <span class=\"_ _1\"></span>the useful economic life of<span class=\"_ _1\"></span> the intellectual pr<span class=\"_ _1\"></span>operty is considered to be 20 <span class=\"_ _1\"></span>years. <span class=\"_ _1\"></span>The amortisation charge in <span class=\"_ _1\"></span>the year<span class=\"_ _1\"></span> is within o<span class=\"_ _1\"></span>ther operating costs in <span class=\"_ _1\"></span>the statement of<span class=\"_ _1\"></span> comprehensive income. Internal development cos<span class=\"_ _1\"></span>ts are incurred as part of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s activities including new processes, pr<span class=\"_ _1\"></span>ocess improv<span class=\"_ _1\"></span>ements, identifying new species and impr<span class=\"_ _1\"></span>oving the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s existing products. Research cos<span class=\"_ _1\"></span>ts are expensed as incurred. Developmen<span class=\"_ _1\"></span>t costs are capitalised when all o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the criteria set out in IAS 38 \u2018Intangible <span class=\"_ _1\"></span>Assets<span class=\"_ _1\"></span>\u2019 (including criteria concerning technical <span class=\"_ _1\"></span>feasibility<span class=\"_ _1\"></span>, ability<span class=\"_ _1\"></span> and intention to use or<span class=\"_ _1\"></span> sell, ability <span class=\"_ _1\"></span>to generate futur<span class=\"_ _1\"></span>e economic benefits, ability <span class=\"_ _1\"></span>to complete the dev<span class=\"_ _1\"></span>elopment and ability <span class=\"_ _1\"></span>to reliably<span class=\"_ _1\"></span> measure the expenditur<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>) have been me<span class=\"_ _1\"></span>t. These internal development costs ar<span class=\"_ _1\"></span>e amortised on a straight line basis ov<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>their useful economic lif<span class=\"_ _1\"></span>e, between eight and 20 y<span class=\"_ _1\"></span>ears.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "Goodwill<span class=\"_ _25a\"> </span>Goodwill arising on the acquisition of<span class=\"_ _1\"></span> a subsidiary undertaking is <span class=\"_ _1\"></span>the difference be<span class=\"_ _1\"></span>tween the <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the consideration paid and <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> value o<span class=\"_ _1\"></span>f the iden<span class=\"_ _1\"></span>tifiable assets and liabilities acquired. It is capitalised, and is subject to annual impairment revie<span class=\"_ _1\"></span>ws by <span class=\"_ _1\"></span>the Directors. <span class=\"_ _1\"></span>Any<span class=\"_ _1\"></span> impairment arising is charged to <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _1\"></span> comprehensive income. <span class=\"_ _1\"></span>Where <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> value o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the identifiable assets and liabilities acquired is grea<span class=\"_ _1\"></span>ter than <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> value of<span class=\"_ _1\"></span> consideration paid, <span class=\"_ _1\"></span>the resulting amount is tr<span class=\"_ _1\"></span>eated as a gain on a bargain purchase and is recognised in <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _1\"></span> comprehensive income.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "Joint ventur<span class=\"_ _0\"></span>e<span class=\"_ _25a\"> </span>The Group has entered in<span class=\"_ _1\"></span>to a joint ven<span class=\"_ _1\"></span>ture agreement <span class=\"_ _1\"></span>with Eastman Chemical Company<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>forming <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span> LL<span class=\"_ _1\"></span>C. <span class=\"_ _1\"></span>The Group applies IFRS 11 f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>this joint arrangement, and f<span class=\"_ _1\"></span>ollowing assessment of<span class=\"_ _1\"></span> the natur<span class=\"_ _1\"></span>e of <span class=\"_ _1\"></span>this joint arrangement, has determined it to be a joint <span class=\"_ _1\"></span>ventur<span class=\"_ _1\"></span>e. Interest in <span class=\"_ _1\"></span>the joint ventur<span class=\"_ _1\"></span>e is accounted f<span class=\"_ _1\"></span>or using the equity<span class=\"_ _1\"></span> method, after<span class=\"_ _1\"></span> initially being recognised at cost.<span class=\"_ _25a\"> </span>Further<span class=\"_ _1\"></span> details concerning the <span class=\"_ _1\"></span>Accoya US<span class=\"_ _1\"></span>A LL<span class=\"_ _2\"></span>C joint venture <span class=\"_ _1\"></span>with Eastman Chemical Company<span class=\"_ _1\"></span> are included in note 27<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "Joint ventur<span class=\"_ _0\"></span>e<span class=\"_ _25a\"> </span>The Group has entered in<span class=\"_ _1\"></span>to a joint ven<span class=\"_ _1\"></span>ture agreement <span class=\"_ _1\"></span>with Eastman Chemical Company<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>forming <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span> LL<span class=\"_ _1\"></span>C. <span class=\"_ _1\"></span>The Group applies IFRS 11 f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>this joint arrangement, and f<span class=\"_ _1\"></span>ollowing assessment of<span class=\"_ _1\"></span> the natur<span class=\"_ _1\"></span>e of <span class=\"_ _1\"></span>this joint arrangement, has determined it to be a joint <span class=\"_ _1\"></span>ventur<span class=\"_ _1\"></span>e. Interest in <span class=\"_ _1\"></span>the joint ventur<span class=\"_ _1\"></span>e is accounted f<span class=\"_ _1\"></span>or using the equity<span class=\"_ _1\"></span> method, after<span class=\"_ _1\"></span> initially being recognised at cost.<span class=\"_ _25a\"> </span>Further<span class=\"_ _1\"></span> details concerning the <span class=\"_ _1\"></span>Accoya US<span class=\"_ _1\"></span>A LL<span class=\"_ _2\"></span>C joint venture <span class=\"_ _1\"></span>with Eastman Chemical Company<span class=\"_ _1\"></span> are included in note 27<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "Other intangible asset<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span>Intellectual property<span class=\"_ _1\"></span> rights, including patents, which co<span class=\"_ _1\"></span>ver a portf<span class=\"_ _1\"></span>olio of<span class=\"_ _1\"></span> novel 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=\"_ _1\"></span> amounts by<span class=\"_ _1\"></span> which the carrying <span class=\"_ _1\"></span>value is assessed during an annual review<span class=\"_ _1\"></span> to hav<span class=\"_ _1\"></span>e been impaired. <span class=\"_ _1\"></span>At present, <span class=\"_ _1\"></span>the useful economic life of<span class=\"_ _1\"></span> the intellectual pr<span class=\"_ _1\"></span>operty is considered to be 20 <span class=\"_ _1\"></span>years. <span class=\"_ _1\"></span>The amortisation charge in <span class=\"_ _1\"></span>the year<span class=\"_ _1\"></span> is within o<span class=\"_ _1\"></span>ther operating costs in <span class=\"_ _1\"></span>the statement of<span class=\"_ _1\"></span> comprehensive income. Internal development cos<span class=\"_ _1\"></span>ts are incurred as part of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s activities including new processes, pr<span class=\"_ _1\"></span>ocess improv<span class=\"_ _1\"></span>ements, identifying new species and impr<span class=\"_ _1\"></span>oving the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s existing products. Research cos<span class=\"_ _1\"></span>ts are expensed as incurred. Developmen<span class=\"_ _1\"></span>t costs are capitalised when all o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the criteria set out in IAS 38 \u2018Intangible <span class=\"_ _1\"></span>Assets<span class=\"_ _1\"></span>\u2019 (including criteria concerning technical <span class=\"_ _1\"></span>feasibility<span class=\"_ _1\"></span>, ability<span class=\"_ _1\"></span> and intention to use or<span class=\"_ _1\"></span> sell, ability <span class=\"_ _1\"></span>to generate futur<span class=\"_ _1\"></span>e economic benefits, ability <span class=\"_ _1\"></span>to complete the dev<span class=\"_ _1\"></span>elopment and ability <span class=\"_ _1\"></span>to reliably<span class=\"_ _1\"></span> measure the expenditur<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>) have been me<span class=\"_ _1\"></span>t. These internal development costs ar<span class=\"_ _1\"></span>e amortised on a straight line basis ov<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>their useful economic lif<span class=\"_ _1\"></span>e, between eight and 20 y<span class=\"_ _1\"></span>ears.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "Proper<span class=\"_ _0\"></span>ty<span class=\"_ _2\"></span>, plant and equipment<span class=\"_ _25a\"> </span>Property<span class=\"_ _1\"></span>, plant and equipmen<span class=\"_ _1\"></span>t are stated at cost less accumulated depr<span class=\"_ _1\"></span>eciation and any impairmen<span class=\"_ _1\"></span>t charged. Cost includes the original purchase price o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the asset as well as cos<span class=\"_ _1\"></span>ts of bringing <span class=\"_ _1\"></span>the asset to <span class=\"_ _1\"></span>the working condition and location of<span class=\"_ _1\"></span> its intended use. The capitalisa<span class=\"_ _1\"></span>tion of costs is suspended during e<span class=\"_ _1\"></span>xtended periods in which it suspends active development o<span class=\"_ _1\"></span>f a qualifying asset. Deprecia<span class=\"_ _1\"></span>tion is provided at ra<span class=\"_ _1\"></span>tes calculated to write o<span class=\"_ _1\"></span>ff <span class=\"_ _1\"></span>the cost less estimated residual value of<span class=\"_ _1\"></span> each asset, except <span class=\"_ _1\"></span>freehold land, ov<span class=\"_ _1\"></span>er its expected useful lif<span class=\"_ _1\"></span>e on a straight line basis, as<span class=\"_ gs58\"> </span>follo<span class=\"_ _1\"></span>ws:<span class=\"_ _25a\"> </span>Plant and machinery <span class=\"_ _30\"> </span> <span class=\"_ _19\"></span>These assets comprise pilot plants and production f<span class=\"_ _1\"></span>acilities. These <span class=\"_ _1\"></span>facilities are depreciated from the da<span class=\"_ _1\"></span>te they<span class=\"_ _1\"></span> become available f<span class=\"_ _1\"></span>or use ov<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>their useful lives o<span class=\"_ _1\"></span>f betw<span class=\"_ _1\"></span>een five and 20<span class=\"_ gs58\"> </span>years<span class=\"_ _25a\"> </span>Office equipment <span class=\"_ _15c\"> </span>Useful life of<span class=\"_ _1\"></span> between <span class=\"_ _1\"></span>three and fiv<span class=\"_ _1\"></span>e years<span class=\"_ _25a\"> </span>Leased land and buildings <span class=\"_ _b\"> </span>Land held under<span class=\"_ _1\"></span> a finance lease is depreciated o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the life of<span class=\"_ _1\"></span> the lease<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "Deprecia<span class=\"_ _1\"></span>tion is provided at ra<span class=\"_ _1\"></span>tes calculated to write o<span class=\"_ _1\"></span>ff <span class=\"_ _1\"></span>the cost less estimated residual value of<span class=\"_ _1\"></span> each asset, except <span class=\"_ _1\"></span>freehold land, ov<span class=\"_ _1\"></span>er its expected useful lif<span class=\"_ _1\"></span>e on a straight line basis, as<span class=\"_ gs58\"> </span>follo<span class=\"_ _1\"></span>ws:<span class=\"_ _25a\"> </span>Plant and machinery <span class=\"_ _30\"> </span> <span class=\"_ _19\"></span>These assets comprise pilot plants and production f<span class=\"_ _1\"></span>acilities. These <span class=\"_ _1\"></span>facilities are depreciated from the da<span class=\"_ _1\"></span>te they<span class=\"_ _1\"></span> become available f<span class=\"_ _1\"></span>or use ov<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>their useful lives o<span class=\"_ _1\"></span>f betw<span class=\"_ _1\"></span>een five and 20<span class=\"_ gs58\"> </span>years<span class=\"_ _25a\"> </span>Office equipment <span class=\"_ _15c\"> </span>Useful life of<span class=\"_ _1\"></span> between <span class=\"_ _1\"></span>three and fiv<span class=\"_ _1\"></span>e years<span class=\"_ _25a\"> </span>Leased land and buildings <span class=\"_ _b\"> </span>Land held under<span class=\"_ _1\"></span> a finance lease is depreciated o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the life of<span class=\"_ _1\"></span> the lease<span class=\"_ _25a\"> </span>Depreciation is charged <span class=\"_ _1\"></span>to the consolidated income statemen<span class=\"_ _1\"></span>t so as to depreciate <span class=\"_ _1\"></span>the right-of<span class=\"_ _1\"></span>-use asset from <span class=\"_ _1\"></span>the commencement date to <span class=\"_ _1\"></span>the earlier of<span class=\"_ _1\"></span> the end o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the useful life of<span class=\"_ _1\"></span> the right-of<span class=\"_ _1\"></span>-use asset or <span class=\"_ _1\"></span>the end of<span class=\"_ _1\"></span> the lease term. <span class=\"_ _1\"></span>The lease <span class=\"_ _1\"></span>term shall include the period of<span class=\"_ _1\"></span> an extension option wher<span class=\"_ _1\"></span>e it is reasonably<span class=\"_ _1\"></span> certain that <span class=\"_ _1\"></span>the option will be ex<span class=\"_ _1\"></span>ercised. Wher<span class=\"_ _1\"></span>e the lease contains a pur<span class=\"_ _1\"></span>chase option the asset is <span class=\"_ _1\"></span>written off<span class=\"_ _1\"></span> over <span class=\"_ _1\"></span>the useful life o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the asset when it is reasonably<span class=\"_ _1\"></span> certain that <span class=\"_ _1\"></span>the purchase option <span class=\"_ _1\"></span>will be exercised. The lease liability is measur<span class=\"_ _1\"></span>ed at the present <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>future lease payments, including <span class=\"_ _1\"></span>variable lease payments <span class=\"_ _1\"></span>that depend on an index and the ex<span class=\"_ _1\"></span>ercise price of<span class=\"_ _1\"></span> purchase options <span class=\"_ _1\"></span>where it is reasonably<span class=\"_ _1\"></span> certain that <span class=\"_ _1\"></span>the option will be exercised, discoun<span class=\"_ _1\"></span>ted using the interes<span class=\"_ _1\"></span>t rate implicit in the lease, if<span class=\"_ _1\"></span> readily<span class=\"_ _1\"></span> determinable. If <span class=\"_ _1\"></span>the implicit interest ra<span class=\"_ _1\"></span>te cannot be readily<span class=\"_ _1\"></span> determined, the lessee<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s incremental borro<span class=\"_ _1\"></span>wing rate is used. Finance charges are r<span class=\"_ _1\"></span>ecognised in the consolidated statement of<span class=\"_ _1\"></span> comprehensive income o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the period of<span class=\"_ _1\"></span> the lease. Lease expenses f<span class=\"_ _1\"></span>or leases <span class=\"_ _1\"></span>with a duration of<span class=\"_ _1\"></span> one y<span class=\"_ _1\"></span>ear or<span class=\"_ _1\"></span> less and low-value assets are no<span class=\"_ _1\"></span>t recognised in the consolidated statement of<span class=\"_ _1\"></span> financial position, and ar<span class=\"_ _1\"></span>e charged to <span class=\"_ _1\"></span>the consolidated income statement <span class=\"_ _1\"></span>when incurred. Low-value asse<span class=\"_ _1\"></span>ts are determined based on quantitative criteria.<span class=\"_ _25a\"> </span>The Group has used the <span class=\"_ _1\"></span>following pr<span class=\"_ _1\"></span>actical expedients permitted by<span class=\"_ _1\"></span> the standard:<span class=\"_ _25a\"> </span>\u2022 The use of<span class=\"_ _1\"></span> a single discount rate to a portf<span class=\"_ _1\"></span>olio of leases <span class=\"_ _1\"></span>with reasonably<span class=\"_ _1\"></span> similar characteris<span class=\"_ _1\"></span>tics<span class=\"_ _25a\"> </span>\u2022 Reliance on previous assessmen<span class=\"_ _1\"></span>ts on whether<span class=\"_ _1\"></span> leases are onerous<span class=\"_ _25a\"> </span>\u2022 The use of<span class=\"_ _1\"></span> hindsight in determining the lease <span class=\"_ _1\"></span>term where <span class=\"_ _1\"></span>the contract contains options <span class=\"_ _1\"></span>to extend or <span class=\"_ _1\"></span>terminate the<span class=\"_ gs58\"> </span>lease.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "Impairment of<span class=\"_ _1\"></span> non-financial assets<span class=\"_ _25a\"> </span>The carrying amount of<span class=\"_ _1\"></span> non-current non-financial assets o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the Group is compared <span class=\"_ _1\"></span>to the recov<span class=\"_ _1\"></span>erable amount of<span class=\"_ _1\"></span> the assets whene<span class=\"_ _1\"></span>ver ev<span class=\"_ _1\"></span>ents or changes in cir<span class=\"_ _1\"></span>cumstances indicate that <span class=\"_ _1\"></span>the net book v<span class=\"_ _1\"></span>alue may not be r<span class=\"_ _1\"></span>ecoverable, or<span class=\"_ _1\"></span> in the case of<span class=\"_ _1\"></span> goodwill, annually<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>The recover<span class=\"_ _1\"></span>able amount is the higher<span class=\"_ _1\"></span> of <span class=\"_ _1\"></span>value in use and the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> value less cost <span class=\"_ _1\"></span>to sell. In assessing the <span class=\"_ _1\"></span>value in use, the expected <span class=\"_ _1\"></span>future cash flo<span class=\"_ _1\"></span>ws from <span class=\"_ _1\"></span>the assets are determined b<span class=\"_ _1\"></span>y applying a discount rate <span class=\"_ _1\"></span>to the anticipated pre-tax <span class=\"_ _1\"></span>future cash flo<span class=\"_ _1\"></span>ws. An impairmen<span class=\"_ _1\"></span>t charge is recognised in <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _1\"></span> comprehensive income to <span class=\"_ _1\"></span>the extent <span class=\"_ _1\"></span>that the carrying amount ex<span class=\"_ _1\"></span>ceeds the assets<span class=\"_ _1\"></span>\u2019 recover<span class=\"_ _1\"></span>able amount. The r<span class=\"_ _1\"></span>evised carrying amounts are amortised or<span class=\"_ _1\"></span> depreciated in line with Gr<span class=\"_ _1\"></span>oup accounting policies. <span class=\"_ _1\"></span>A pr<span class=\"_ _1\"></span>eviously r<span class=\"_ _1\"></span>ecognised impairment loss, other<span class=\"_ _1\"></span> than on goodwill, is rev<span class=\"_ _1\"></span>ersed if <span class=\"_ _1\"></span>the recover<span class=\"_ _1\"></span>able amount increases as a result of<span class=\"_ _1\"></span> a rev<span class=\"_ _1\"></span>ersal of the conditions that originally<span class=\"_ _1\"></span> resulted in <span class=\"_ _1\"></span>the impairment. This r<span class=\"_ _1\"></span>eversal is recognised in <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _1\"></span> comprehensive income and is limited <span class=\"_ _1\"></span>to the carrying amount <span class=\"_ _1\"></span>that would ha<span class=\"_ _1\"></span>ve been determined, net of<span class=\"_ _1\"></span> depreciation, had no impairment loss been recognised in prior<span class=\"_ _1\"></span> years. <span class=\"_ _1\"></span>Assets ar<span class=\"_ _1\"></span>e grouped at the lo<span class=\"_ _1\"></span>west levels <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>which ther<span class=\"_ _1\"></span>e are separately<span class=\"_ _1\"></span> identifiable cash flows (<span class=\"_ _2\"></span>cash generating units<span class=\"_ _2\"></span>) for purposes o<span class=\"_ _1\"></span>f assessing impairment. The Group applies IFRS 9\u2019<span class=\"_ _1\"></span>s \u2018simplified\u2019 approach <span class=\"_ _1\"></span>that requir<span class=\"_ _1\"></span>es companies to recognise <span class=\"_ _1\"></span>the lifetime expected losses on its tr<span class=\"_ _1\"></span>ade receivables. <span class=\"_ _1\"></span>At the date o<span class=\"_ _1\"></span>f initial recognition, <span class=\"_ _1\"></span>the credit losses expected <span class=\"_ _1\"></span>to arise over<span class=\"_ _1\"></span> the lifetime of<span class=\"_ _1\"></span> a tr<span class=\"_ _1\"></span>ade receivable are r<span class=\"_ _1\"></span>ecognised as an impairment and are adjusted, ov<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>the lifetime of<span class=\"_ _1\"></span> the receiv<span class=\"_ _1\"></span>able, to reflect objective e<span class=\"_ _1\"></span>vidence reflecting whe<span class=\"_ _1\"></span>ther the Gr<span class=\"_ _1\"></span>oup will not be able <span class=\"_ _1\"></span>to collect its debts. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "Impairment of<span class=\"_ _1\"></span> non-financial assets<span class=\"_ _25a\"> </span>The carrying amount of<span class=\"_ _1\"></span> non-current non-financial assets o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the Group is compared <span class=\"_ _1\"></span>to the recov<span class=\"_ _1\"></span>erable amount of<span class=\"_ _1\"></span> the assets whene<span class=\"_ _1\"></span>ver ev<span class=\"_ _1\"></span>ents or changes in cir<span class=\"_ _1\"></span>cumstances indicate that <span class=\"_ _1\"></span>the net book v<span class=\"_ _1\"></span>alue may not be r<span class=\"_ _1\"></span>ecoverable, or<span class=\"_ _1\"></span> in the case of<span class=\"_ _1\"></span> goodwill, annually<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>The recover<span class=\"_ _1\"></span>able amount is the higher<span class=\"_ _1\"></span> of <span class=\"_ _1\"></span>value in use and the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> value less cost <span class=\"_ _1\"></span>to sell. In assessing the <span class=\"_ _1\"></span>value in use, the expected <span class=\"_ _1\"></span>future cash flo<span class=\"_ _1\"></span>ws from <span class=\"_ _1\"></span>the assets are determined b<span class=\"_ _1\"></span>y applying a discount rate <span class=\"_ _1\"></span>to the anticipated pre-tax <span class=\"_ _1\"></span>future cash flo<span class=\"_ _1\"></span>ws. An impairmen<span class=\"_ _1\"></span>t charge is recognised in <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _1\"></span> comprehensive income to <span class=\"_ _1\"></span>the extent <span class=\"_ _1\"></span>that the carrying amount ex<span class=\"_ _1\"></span>ceeds the assets<span class=\"_ _1\"></span>\u2019 recover<span class=\"_ _1\"></span>able amount. The r<span class=\"_ _1\"></span>evised carrying amounts are amortised or<span class=\"_ _1\"></span> depreciated in line with Gr<span class=\"_ _1\"></span>oup accounting policies. <span class=\"_ _1\"></span>A pr<span class=\"_ _1\"></span>eviously r<span class=\"_ _1\"></span>ecognised impairment loss, other<span class=\"_ _1\"></span> than on goodwill, is rev<span class=\"_ _1\"></span>ersed if <span class=\"_ _1\"></span>the recover<span class=\"_ _1\"></span>able amount increases as a result of<span class=\"_ _1\"></span> a rev<span class=\"_ _1\"></span>ersal of the conditions that originally<span class=\"_ _1\"></span> resulted in <span class=\"_ _1\"></span>the impairment. This r<span class=\"_ _1\"></span>eversal is recognised in <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _1\"></span> comprehensive income and is limited <span class=\"_ _1\"></span>to the carrying amount <span class=\"_ _1\"></span>that would ha<span class=\"_ _1\"></span>ve been determined, net of<span class=\"_ _1\"></span> depreciation, had no impairment loss been recognised in prior<span class=\"_ _1\"></span> years. <span class=\"_ _1\"></span>Assets ar<span class=\"_ _1\"></span>e grouped at the lo<span class=\"_ _1\"></span>west levels <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>which ther<span class=\"_ _1\"></span>e are separately<span class=\"_ _1\"></span> identifiable cash flows (<span class=\"_ _2\"></span>cash generating units<span class=\"_ _2\"></span>) for purposes o<span class=\"_ _1\"></span>f assessing impairment. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "Leases<span class=\"_ _25a\"> </span>T<span class=\"_ _2\"></span>o the extent <span class=\"_ _1\"></span>that a right-of<span class=\"_ _1\"></span>-control exis<span class=\"_ _1\"></span>ts over<span class=\"_ _1\"></span> an asset subject to a lease, a right-of<span class=\"_ _1\"></span>-use asset, r<span class=\"_ _1\"></span>epresenting the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s right <span class=\"_ _1\"></span>to use the underlying leased asset, and a lease liability<span class=\"_ _2\"></span>, representing the Group<span class=\"_ _2\"></span>\u2019s obligation <span class=\"_ _1\"></span>to make lease payments, are r<span class=\"_ _1\"></span>ecognised in the consolidated statement o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>financial position at the commencement of<span class=\"_ _1\"></span> the lease. The right-of<span class=\"_ _1\"></span>-use asset is measured initially<span class=\"_ _1\"></span> at cost and includes the amount o<span class=\"_ _1\"></span>f initial measuremen<span class=\"_ _1\"></span>t of <span class=\"_ _1\"></span>the lease liability<span class=\"_ _1\"></span>, any<span class=\"_ _1\"></span> initial direct costs incurred, including advance lease pa<span class=\"_ _1\"></span>yments, and an estimate of<span class=\"_ _1\"></span> the dismantling, remo<span class=\"_ _1\"></span>val and restora<span class=\"_ _1\"></span>tion costs required in <span class=\"_ _1\"></span>terms of <span class=\"_ _1\"></span>the lease. Depreciation is charged <span class=\"_ _1\"></span>to the consolidated income statemen<span class=\"_ _1\"></span>t so as to depreciate <span class=\"_ _1\"></span>the right-of<span class=\"_ _1\"></span>-use asset from <span class=\"_ _1\"></span>the commencement date to <span class=\"_ _1\"></span>the earlier of<span class=\"_ _1\"></span> the end o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the useful life of<span class=\"_ _1\"></span> the right-of<span class=\"_ _1\"></span>-use asset or <span class=\"_ _1\"></span>the end of<span class=\"_ _1\"></span> the lease term. <span class=\"_ _1\"></span>The lease <span class=\"_ _1\"></span>term shall include the period of<span class=\"_ _1\"></span> an extension option wher<span class=\"_ _1\"></span>e it is reasonably<span class=\"_ _1\"></span> certain that <span class=\"_ _1\"></span>the option will be ex<span class=\"_ _1\"></span>ercised. Wher<span class=\"_ _1\"></span>e the lease contains a pur<span class=\"_ _1\"></span>chase option the asset is <span class=\"_ _1\"></span>written off<span class=\"_ _1\"></span> over <span class=\"_ _1\"></span>the useful life o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the asset when it is reasonably<span class=\"_ _1\"></span> certain that <span class=\"_ _1\"></span>the purchase option <span class=\"_ _1\"></span>will be exercised. The lease liability is measur<span class=\"_ _1\"></span>ed at the present <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>future lease payments, including <span class=\"_ _1\"></span>variable lease payments <span class=\"_ _1\"></span>that depend on an index and the ex<span class=\"_ _1\"></span>ercise price of<span class=\"_ _1\"></span> purchase options <span class=\"_ _1\"></span>where it is reasonably<span class=\"_ _1\"></span> certain that <span class=\"_ _1\"></span>the option will be exercised, discoun<span class=\"_ _1\"></span>ted using the interes<span class=\"_ _1\"></span>t rate implicit in the lease, if<span class=\"_ _1\"></span> readily<span class=\"_ _1\"></span> determinable. If <span class=\"_ _1\"></span>the implicit interest ra<span class=\"_ _1\"></span>te cannot be readily<span class=\"_ _1\"></span> determined, the lessee<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s incremental borro<span class=\"_ _1\"></span>wing rate is used. Finance charges are r<span class=\"_ _1\"></span>ecognised in the consolidated statement of<span class=\"_ _1\"></span> comprehensive income o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the period of<span class=\"_ _1\"></span> the lease. Lease expenses f<span class=\"_ _1\"></span>or leases <span class=\"_ _1\"></span>with a duration of<span class=\"_ _1\"></span> one y<span class=\"_ _1\"></span>ear or<span class=\"_ _1\"></span> less and low-value assets are no<span class=\"_ _1\"></span>t recognised in the consolidated statement of<span class=\"_ _1\"></span> financial position, and ar<span class=\"_ _1\"></span>e charged to <span class=\"_ _1\"></span>the consolidated income statement <span class=\"_ _1\"></span>when incurred. Low-value asse<span class=\"_ _1\"></span>ts are determined based on quantitative criteria.<span class=\"_ _25a\"> </span>The Group has used the <span class=\"_ _1\"></span>following pr<span class=\"_ _1\"></span>actical expedients permitted by<span class=\"_ _1\"></span> the standard:<span class=\"_ _25a\"> </span>\u2022 The use of<span class=\"_ _1\"></span> a single discount rate to a portf<span class=\"_ _1\"></span>olio of leases <span class=\"_ _1\"></span>with reasonably<span class=\"_ _1\"></span> similar characteris<span class=\"_ _1\"></span>tics<span class=\"_ _25a\"> </span>\u2022 Reliance on previous assessmen<span class=\"_ _1\"></span>ts on whether<span class=\"_ _1\"></span> leases are onerous<span class=\"_ _25a\"> </span>\u2022 The use of<span class=\"_ _1\"></span> hindsight in determining the lease <span class=\"_ _1\"></span>term where <span class=\"_ _1\"></span>the contract contains options <span class=\"_ _1\"></span>to extend or <span class=\"_ _1\"></span>terminate the<span class=\"_ gs58\"> </span>lease.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4e ws54 gs141\">Invent<span class=\"_ _0\"></span>ori<span class=\"_ _0\"></span>es<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs142\">Raw materials, <span class=\"_ _1\"></span>which consist of<span class=\"_ _1\"></span> unprocessed timber<span class=\"_ _1\"></span> and chemicals used in manufacturing operations, ar<span class=\"_ _1\"></span>e valued a<span class=\"_ _1\"></span>t the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs143\">lower<span class=\"_ _1\"></span> of cos<span class=\"_ _1\"></span>t and net realisable v<span class=\"_ _1\"></span>alue. The basis on <span class=\"_ _1\"></span>which cost is derived is a <span class=\"_ _1\"></span>first-in, first-out basis.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs144\">Finished goods, comprising processed timber<span class=\"_ _2\"></span>, are stated a<span class=\"_ _1\"></span>t the lower<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> weighted av<span class=\"_ _1\"></span>erage cost of<span class=\"_ _1\"></span> production or<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs145\">net realisable <span class=\"_ _1\"></span>value. Costs include direct materials, dir<span class=\"_ _1\"></span>ect labour costs and pr<span class=\"_ _1\"></span>oduction overheads (<span class=\"_ _2\"></span>excluding the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs146\">depreciation<span class=\"_ _1\"></span>/<span class=\"_ _1\"></span>depletion of<span class=\"_ _1\"></span> relev<span class=\"_ _1\"></span>ant property<span class=\"_ _1\"></span> and plant and equipment<span class=\"_ _1\"></span>) absorbed at an appropriate lev<span class=\"_ _1\"></span>el of capacity<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs147\">utilisation. Net realisable <span class=\"_ _1\"></span>value repr<span class=\"_ _1\"></span>esents the estimated selling price less all expected cos<span class=\"_ _1\"></span>ts to completion and costs <span class=\"_ _1\"></span>to </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs148\">be incurred in selling and distribution.<span class=\"_ _25a\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs14a\">Fa<span class=\"_ _1\"></span>ir value measurement<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs14b\">Assets and liabilities that ar<span class=\"_ _1\"></span>e measured at f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value, or <span class=\"_ _1\"></span>where the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> value of<span class=\"_ _1\"></span> financial instrumen<span class=\"_ _1\"></span>ts has been disclosed </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs14c\">in notes to <span class=\"_ _1\"></span>the financial statements, ar<span class=\"_ _1\"></span>e based on the f<span class=\"_ _1\"></span>ollowing f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value measurement hierar<span class=\"_ _1\"></span>chy:<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs14d\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs14e\">level 1 \u2013 quoted prices (<span class=\"_ _2\"></span>unadjusted) in active markets <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> identical assets or liabilities;<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs14f\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs150\">level 2 \u2013 inputs other<span class=\"_ _1\"></span> than quoted prices included <span class=\"_ _1\"></span>within level 1 <span class=\"_ _1\"></span>that are observable <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the asset or<span class=\"_ _1\"></span> liability<span class=\"_ _1\"></span>, either </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs151\">directly<span class=\"_ _1\"></span> (tha<span class=\"_ _1\"></span>t is, as prices<span class=\"_ _1\"></span>) or indir<span class=\"_ _1\"></span>ectly (<span class=\"_ _1\"></span>that is, derived <span class=\"_ _1\"></span>from prices<span class=\"_ _1\"></span>); and<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs152\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs153\">level 3 \u2013 inputs <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the asset or liability<span class=\"_ _1\"></span> that ar<span class=\"_ _1\"></span>e not based on observable mark<span class=\"_ _1\"></span>et data (<span class=\"_ _1\"></span>that is, unobservable inputs<span class=\"_ _1\"></span>).<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs154\">Specific v<span class=\"_ _1\"></span>aluation methodologies used to <span class=\"_ _1\"></span>value financial instrumen<span class=\"_ _1\"></span>ts include other <span class=\"_ _1\"></span>techniques, including discounted </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs155\">cash flow<span class=\"_ _1\"></span> analysis, are used <span class=\"_ _1\"></span>to determine the <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>values of<span class=\"_ _1\"></span> other <span class=\"_ _1\"></span>financial instruments.<span class=\"_ _25a\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "Fa<span class=\"_ _1\"></span>ir value measurement<span class=\"_ _25a\"> </span>Assets and liabilities that ar<span class=\"_ _1\"></span>e measured at f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value, or <span class=\"_ _1\"></span>where the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> value of<span class=\"_ _1\"></span> financial instrumen<span class=\"_ _1\"></span>ts has been disclosed in notes to <span class=\"_ _1\"></span>the financial statements, ar<span class=\"_ _1\"></span>e based on the f<span class=\"_ _1\"></span>ollowing f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value measurement hierar<span class=\"_ _1\"></span>chy:<span class=\"_ _25a\"> </span>\u2022 level 1 \u2013 quoted prices (<span class=\"_ _2\"></span>unadjusted) in active markets <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> identical assets or liabilities;<span class=\"_ _25a\"> </span>\u2022 level 2 \u2013 inputs other<span class=\"_ _1\"></span> than quoted prices included <span class=\"_ _1\"></span>within level 1 <span class=\"_ _1\"></span>that are observable <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the asset or<span class=\"_ _1\"></span> liability<span class=\"_ _1\"></span>, either directly<span class=\"_ _1\"></span> (tha<span class=\"_ _1\"></span>t is, as prices<span class=\"_ _1\"></span>) or indir<span class=\"_ _1\"></span>ectly (<span class=\"_ _1\"></span>that is, derived <span class=\"_ _1\"></span>from prices<span class=\"_ _1\"></span>); and<span class=\"_ _25a\"> </span>\u2022 level 3 \u2013 inputs <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the asset or liability<span class=\"_ _1\"></span> that ar<span class=\"_ _1\"></span>e not based on observable mark<span class=\"_ _1\"></span>et data (<span class=\"_ _1\"></span>that is, unobservable inputs<span class=\"_ _1\"></span>).<span class=\"_ _25a\"> </span>Specific v<span class=\"_ _1\"></span>aluation methodologies used to <span class=\"_ _1\"></span>value financial instrumen<span class=\"_ _1\"></span>ts include other <span class=\"_ _1\"></span>techniques, including discounted cash flow<span class=\"_ _1\"></span> analysis, are used <span class=\"_ _1\"></span>to determine the <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>values of<span class=\"_ _1\"></span> other <span class=\"_ _1\"></span>financial instruments.<span class=\"_ _25a\"> </span>Financial assets<span class=\"_ _25a\"> </span>Financial assets and financial liabilities ar<span class=\"_ _1\"></span>e recognised in the Group<span class=\"_ _2\"></span>\u2019s consolidated statemen<span class=\"_ _1\"></span>t of <span class=\"_ _1\"></span>financial position when the Group becomes party<span class=\"_ _1\"></span> to the con<span class=\"_ _1\"></span>tractual provisions of<span class=\"_ _1\"></span> the ins<span class=\"_ _1\"></span>trument.<span class=\"_ _25a\"> </span>Financial assets are initially<span class=\"_ _1\"></span> measured at f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value and in the case of<span class=\"_ _1\"></span> inves<span class=\"_ _1\"></span>tments not at f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value through pr<span class=\"_ _1\"></span>ofit or loss, fair<span class=\"_ _1\"></span> value plus dir<span class=\"_ _1\"></span>ectly attributable <span class=\"_ _1\"></span>transaction costs. Except <span class=\"_ _1\"></span>where a reliable <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value cannot be obtained, unlisted shar<span class=\"_ _1\"></span>es held by<span class=\"_ _1\"></span> the Group are classified as <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> value through other<span class=\"_ _1\"></span> comprehensive income and are s<span class=\"_ _1\"></span>tated at fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue. Gains and losses arising from changes in <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value are recognised dir<span class=\"_ _1\"></span>ectly in other<span class=\"_ _1\"></span> comprehensive income, <span class=\"_ _1\"></span>with dividends recognised in profit or<span class=\"_ _1\"></span> loss. <span class=\"_ _1\"></span>Where it is not possible to obtain a r<span class=\"_ _1\"></span>eliable fair<span class=\"_ _1\"></span> value, <span class=\"_ _1\"></span>these investments ar<span class=\"_ _1\"></span>e held at cost less provision <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> impairment.<span class=\"_ _25a\"> </span>Loans and receivables, <span class=\"_ _1\"></span>which comprise non-derivativ<span class=\"_ _1\"></span>e financial assets with <span class=\"_ _1\"></span>fixed and determinable paymen<span class=\"_ _1\"></span>ts that are not quoted on an active mark<span class=\"_ _1\"></span>et, are initially<span class=\"_ _1\"></span> recognised at f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value plus tr<span class=\"_ _1\"></span>ansaction costs that are dir<span class=\"_ _1\"></span>ectly attributable to their<span class=\"_ _1\"></span> acquisition or issue, and are subsequen<span class=\"_ _1\"></span>tly carried at amortised cost using <span class=\"_ _1\"></span>the effective in<span class=\"_ _1\"></span>terest rate method, less provision <span class=\"_ _1\"></span>for impairmen<span class=\"_ _1\"></span>t.<span class=\"_ _25a\"> </span>T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _25a\"> </span>T<span class=\"_ _2\"></span>rade receiv<span class=\"_ _1\"></span>ables are initially r<span class=\"_ _1\"></span>ecognised at fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue and are subsequently measur<span class=\"_ _1\"></span>ed at amortised cost using the effective in<span class=\"_ _1\"></span>terest rate method, less allo<span class=\"_ _1\"></span>wance f<span class=\"_ _1\"></span>or impairments. <span class=\"_ _1\"></span>The Group has elected <span class=\"_ _1\"></span>to apply the IFRS 9 pr<span class=\"_ _1\"></span>actical expedient option <span class=\"_ _1\"></span>to measure the <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> its trade r<span class=\"_ _1\"></span>eceivables at tr<span class=\"_ _1\"></span>ansaction price, as they<span class=\"_ _1\"></span> do not contain a significant financing element. <span class=\"_ _1\"></span>The Group applies IFRS 9\u2019<span class=\"_ _1\"></span>s \u2018simplified\u2019 approach <span class=\"_ _1\"></span>that requir<span class=\"_ _1\"></span>es companies to recognise <span class=\"_ _1\"></span>the lifetime expected losses on its tr<span class=\"_ _1\"></span>ade receivables. <span class=\"_ _1\"></span>At the date o<span class=\"_ _1\"></span>f initial recognition, <span class=\"_ _1\"></span>the credit losses expected <span class=\"_ _1\"></span>to arise over<span class=\"_ _1\"></span> the lifetime of<span class=\"_ _1\"></span> a tr<span class=\"_ _1\"></span>ade receivable are r<span class=\"_ _1\"></span>ecognised as an impairment and are adjusted, ov<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>the lifetime of<span class=\"_ _1\"></span> the receiv<span class=\"_ _1\"></span>able, to reflect objective e<span class=\"_ _1\"></span>vidence reflecting whe<span class=\"_ _1\"></span>ther the Gr<span class=\"_ _1\"></span>oup will not be able <span class=\"_ _1\"></span>to collect its debts. Cash and cash equivalents<span class=\"_ _25a\"> </span>Cash and cash equivalents in <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _1\"></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=\"_ _1\"></span> of <span class=\"_ _1\"></span>three months or<span class=\"_ _1\"></span> less. For<span class=\"_ _1\"></span> the purpose of<span class=\"_ _1\"></span> the statement of<span class=\"_ _1\"></span> consolidated cash flo<span class=\"_ _1\"></span>w, cash and cash equiv<span class=\"_ _1\"></span>alents consist of<span class=\"_ _1\"></span> cash and cash equivalents as defined abov<span class=\"_ _1\"></span>e, net of<span class=\"_ _1\"></span> outstanding bank over<span class=\"_ _1\"></span>drafts. In the prior<span class=\"_ _1\"></span> year<span class=\"_ _2\"></span>, Cash and cash equivalents included cash pledged <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>ABN Amr<span class=\"_ _1\"></span>o as collateral f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>the $20 million Letter<span class=\"_ _1\"></span> of cr<span class=\"_ _1\"></span>edit provided to FHB<span class=\"_ _1\"></span>. See note 30.<span class=\"_ _25a\"> </span>Financial liabili<span class=\"_ _1\"></span>ties Other financial liabilities<span class=\"_ _25a\"> </span>T<span class=\"_ _2\"></span>rade pay<span class=\"_ _1\"></span>ables and other financial liabilities ar<span class=\"_ _1\"></span>e initially r<span class=\"_ _1\"></span>ecognised at fair<span class=\"_ _1\"></span> value and subsequen<span class=\"_ _1\"></span>tly carried at amortised cost using the eff<span class=\"_ _1\"></span>ective interes<span class=\"_ _1\"></span>t method.<span class=\"_ _25a\"> </span>Loans and other<span class=\"_ _1\"></span> borrowings are initially<span class=\"_ _1\"></span> recognised at <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> value o<span class=\"_ _1\"></span>f amounts r<span class=\"_ _1\"></span>eceived net of<span class=\"_ _1\"></span> transaction costs and subsequently measur<span class=\"_ _1\"></span>ed at amortised cost using the eff<span class=\"_ _1\"></span>ective interes<span class=\"_ _1\"></span>t method. Borrowings ar<span class=\"_ _1\"></span>e removed <span class=\"_ _1\"></span>from the balance sheet <span class=\"_ _1\"></span>when the obligation specified in <span class=\"_ _1\"></span>the contract is discharged, cancelled or expir<span class=\"_ _1\"></span>ed. The diff<span class=\"_ _1\"></span>erence between <span class=\"_ _1\"></span>the carrying amount of<span class=\"_ _1\"></span> a financial liability <span class=\"_ _1\"></span>that has been extinguished or<span class=\"_ _1\"></span> transf<span class=\"_ _1\"></span>erred to another party<span class=\"_ _1\"></span> and the consider<span class=\"_ _1\"></span>ation paid, including any non cash asse<span class=\"_ _1\"></span>ts transf<span class=\"_ _1\"></span>erred or liabilities assumed, is recognised in pro<span class=\"_ _1\"></span>fit or loss as other<span class=\"_ _1\"></span> income or finance cos<span class=\"_ _1\"></span>ts.<span class=\"_ _25a\"> </span>Financial guarantee contracts<span class=\"_ _25a\"> </span>Financial guarantee contr<span class=\"_ _1\"></span>acts are recognised as a financial liability<span class=\"_ _1\"></span> at the <span class=\"_ _1\"></span>time the guaran<span class=\"_ _1\"></span>tee is issued.<span class=\"_ _25a\"> </span>The liability is initially<span class=\"_ _1\"></span> measured at <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value, which is de<span class=\"_ _1\"></span>termined based on the present <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the diff<span class=\"_ _1\"></span>erence in cash flows between <span class=\"_ _1\"></span>the contractual paymen<span class=\"_ _1\"></span>ts required under<span class=\"_ _1\"></span> the FHB borrowing (<span class=\"_ _2\"></span>provided to <span class=\"_ _1\"></span>the Company\u2019<span class=\"_ _1\"></span>s joint ven<span class=\"_ _1\"></span>ture \u2013 <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span>) and the pa<span class=\"_ _1\"></span>yments that ar<span class=\"_ _1\"></span>e estimated to be requir<span class=\"_ _1\"></span>ed without <span class=\"_ _1\"></span>the guarantee being provided b<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>Accsys <span class=\"_ _1\"></span>to FHB. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>o calculate the <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the guar<span class=\"_ _1\"></span>antee, the present <span class=\"_ _1\"></span>value calculation is <span class=\"_ _1\"></span>then weighted b<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>the probability o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the guarantee being called by<span class=\"_ _1\"></span> FHB. Where guarantees in r<span class=\"_ _1\"></span>elation to loans or<span class=\"_ _1\"></span> other pay<span class=\"_ _1\"></span>ables of associa<span class=\"_ _1\"></span>tes are provided <span class=\"_ _1\"></span>for no compensa<span class=\"_ _1\"></span>tion, the f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>values are accounted <span class=\"_ _1\"></span>for as contributions and r<span class=\"_ _1\"></span>ecognised as part of <span class=\"_ _1\"></span>the cost of<span class=\"_ _1\"></span> the inv<span class=\"_ _1\"></span>estment.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "Fa<span class=\"_ _1\"></span>ir value measurement<span class=\"_ _25a\"> </span>Assets and liabilities that ar<span class=\"_ _1\"></span>e measured at f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value, or <span class=\"_ _1\"></span>where the <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> value of<span class=\"_ _1\"></span> financial instrumen<span class=\"_ _1\"></span>ts has been disclosed in notes to <span class=\"_ _1\"></span>the financial statements, ar<span class=\"_ _1\"></span>e based on the f<span class=\"_ _1\"></span>ollowing f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value measurement hierar<span class=\"_ _1\"></span>chy:<span class=\"_ _25a\"> </span>\u2022 level 1 \u2013 quoted prices (<span class=\"_ _2\"></span>unadjusted) in active markets <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> identical assets or liabilities;<span class=\"_ _25a\"> </span>\u2022 level 2 \u2013 inputs other<span class=\"_ _1\"></span> than quoted prices included <span class=\"_ _1\"></span>within level 1 <span class=\"_ _1\"></span>that are observable <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the asset or<span class=\"_ _1\"></span> liability<span class=\"_ _1\"></span>, either directly<span class=\"_ _1\"></span> (tha<span class=\"_ _1\"></span>t is, as prices<span class=\"_ _1\"></span>) or indir<span class=\"_ _1\"></span>ectly (<span class=\"_ _1\"></span>that is, derived <span class=\"_ _1\"></span>from prices<span class=\"_ _1\"></span>); and<span class=\"_ _25a\"> </span>\u2022 level 3 \u2013 inputs <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the asset or liability<span class=\"_ _1\"></span> that ar<span class=\"_ _1\"></span>e not based on observable mark<span class=\"_ _1\"></span>et data (<span class=\"_ _1\"></span>that is, unobservable inputs<span class=\"_ _1\"></span>).<span class=\"_ _25a\"> </span>Specific v<span class=\"_ _1\"></span>aluation methodologies used to <span class=\"_ _1\"></span>value financial instrumen<span class=\"_ _1\"></span>ts include other <span class=\"_ _1\"></span>techniques, including discounted cash flow<span class=\"_ _1\"></span> analysis, are used <span class=\"_ _1\"></span>to determine the <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>values of<span class=\"_ _1\"></span> other <span class=\"_ _1\"></span>financial instruments.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs157\">Financial assets<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs158\">Financial assets and financial liabilities ar<span class=\"_ _1\"></span>e recognised in the Group<span class=\"_ _2\"></span>\u2019s consolidated statemen<span class=\"_ _1\"></span>t of <span class=\"_ _1\"></span>financial position when </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs159\">the Group becomes party<span class=\"_ _1\"></span> to the con<span class=\"_ _1\"></span>tractual provisions of<span class=\"_ _1\"></span> the ins<span class=\"_ _1\"></span>trument.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs15a\">Financial assets are initially<span class=\"_ _1\"></span> measured at f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value and in the case of<span class=\"_ _1\"></span> inves<span class=\"_ _1\"></span>tments not at f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value through pr<span class=\"_ _1\"></span>ofit or loss, </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs15b\">fair<span class=\"_ _1\"></span> value plus dir<span class=\"_ _1\"></span>ectly attributable <span class=\"_ _1\"></span>transaction costs. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs15c\">Except <span class=\"_ _1\"></span>where a reliable <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value cannot be obtained, unlisted shar<span class=\"_ _1\"></span>es held by<span class=\"_ _1\"></span> the Group are classified as <span class=\"_ _1\"></span>fair<span class=\"_ _1\"></span> value </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs15d\">through other<span class=\"_ _1\"></span> comprehensive income and are s<span class=\"_ _1\"></span>tated at fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue. Gains and losses arising from changes in <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs15e\">are recognised dir<span class=\"_ _1\"></span>ectly in other<span class=\"_ _1\"></span> comprehensive income, <span class=\"_ _1\"></span>with dividends recognised in profit or<span class=\"_ _1\"></span> loss. <span class=\"_ _1\"></span>Where it is not </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs15f\">possible to obtain a r<span class=\"_ _1\"></span>eliable fair<span class=\"_ _1\"></span> value, <span class=\"_ _1\"></span>these investments ar<span class=\"_ _1\"></span>e held at cost less provision <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> impairment.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs160\">Loans and receivables, <span class=\"_ _1\"></span>which comprise non-derivativ<span class=\"_ _1\"></span>e financial assets with <span class=\"_ _1\"></span>fixed and determinable paymen<span class=\"_ _1\"></span>ts that are </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs161\">not quoted on an active mark<span class=\"_ _1\"></span>et, are initially<span class=\"_ _1\"></span> recognised at f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value plus tr<span class=\"_ _1\"></span>ansaction costs that are dir<span class=\"_ _1\"></span>ectly attributable </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs162\">to their<span class=\"_ _1\"></span> acquisition or issue, and are subsequen<span class=\"_ _1\"></span>tly carried at amortised cost using <span class=\"_ _1\"></span>the effective in<span class=\"_ _1\"></span>terest rate method, </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs163\">less provision <span class=\"_ _1\"></span>for impairmen<span class=\"_ _1\"></span>t.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls6a ws2d gs164\">T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs165\">T<span class=\"_ _2\"></span>rade receiv<span class=\"_ _1\"></span>ables are initially r<span class=\"_ _1\"></span>ecognised at fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue and are subsequently measur<span class=\"_ _1\"></span>ed at amortised cost using the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs166\">effective in<span class=\"_ _1\"></span>terest rate method, less allo<span class=\"_ _1\"></span>wance f<span class=\"_ _1\"></span>or impairments. <span class=\"_ _1\"></span>The Group has elected <span class=\"_ _1\"></span>to apply the IFRS 9 pr<span class=\"_ _1\"></span>actical </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs167\">expedient option <span class=\"_ _1\"></span>to measure the <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> its trade r<span class=\"_ _1\"></span>eceivables at tr<span class=\"_ _1\"></span>ansaction price, as they<span class=\"_ _1\"></span> do not contain a significant </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs168\">financing element. <span class=\"_ _1\"></span>The Group applies IFRS 9\u2019<span class=\"_ _1\"></span>s \u2018simplified\u2019 approach <span class=\"_ _1\"></span>that requir<span class=\"_ _1\"></span>es companies to recognise <span class=\"_ _1\"></span>the lifetime </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs169\">expected losses on its tr<span class=\"_ _1\"></span>ade receivables. <span class=\"_ _1\"></span>At the date o<span class=\"_ _1\"></span>f initial recognition, <span class=\"_ _1\"></span>the credit losses expected <span class=\"_ _1\"></span>to arise over<span class=\"_ _1\"></span> the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs16a\">lifetime of<span class=\"_ _1\"></span> a tr<span class=\"_ _1\"></span>ade receivable are r<span class=\"_ _1\"></span>ecognised as an impairment and are adjusted, ov<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>the lifetime of<span class=\"_ _1\"></span> the receiv<span class=\"_ _1\"></span>able, to </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs16b\">reflect objective e<span class=\"_ _1\"></span>vidence reflecting whe<span class=\"_ _1\"></span>ther the Gr<span class=\"_ _1\"></span>oup will not be able <span class=\"_ _1\"></span>to collect its debts. </div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls4b ws3b gs16c\">Cash and cash equivalents<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs16d\">Cash and cash equivalents in <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _1\"></span> financial position comprise cash at bank and in hand and </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs16e\">short-term deposits, including liquidity <span class=\"_ _1\"></span>funds, with an original maturity<span class=\"_ _1\"></span> of <span class=\"_ _1\"></span>three months or<span class=\"_ _1\"></span> less. For<span class=\"_ _1\"></span> the purpose of<span class=\"_ _1\"></span> the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs16f\">statement of<span class=\"_ _1\"></span> consolidated cash flo<span class=\"_ _1\"></span>w, cash and cash equiv<span class=\"_ _1\"></span>alents consist of<span class=\"_ _1\"></span> cash and cash equivalents as defined abov<span class=\"_ _1\"></span>e, </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs170\">net of<span class=\"_ _1\"></span> outstanding bank over<span class=\"_ _1\"></span>drafts. In the prior<span class=\"_ _1\"></span> year<span class=\"_ _2\"></span>, Cash and cash equivalents included cash pledged <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>ABN Amr<span class=\"_ _1\"></span>o as </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs171\">collateral f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>the $20 million Letter<span class=\"_ _1\"></span> of cr<span class=\"_ _1\"></span>edit provided to FHB<span class=\"_ _1\"></span>. See note 30.<span class=\"_ _25a\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "Financial assets and financial liabilities ar<span class=\"_ _1\"></span>e recognised in the Group<span class=\"_ _2\"></span>\u2019s consolidated statemen<span class=\"_ _1\"></span>t of <span class=\"_ _1\"></span>financial position when the Group becomes party<span class=\"_ _1\"></span> to the con<span class=\"_ _1\"></span>tractual provisions of<span class=\"_ _1\"></span> the ins<span class=\"_ _1\"></span>trument.<span class=\"_ _25a\"> </span>Financial liabili<span class=\"_ _1\"></span>ties Other financial liabilities<span class=\"_ _25a\"> </span>T<span class=\"_ _2\"></span>rade pay<span class=\"_ _1\"></span>ables and other financial liabilities ar<span class=\"_ _1\"></span>e initially r<span class=\"_ _1\"></span>ecognised at fair<span class=\"_ _1\"></span> value and subsequen<span class=\"_ _1\"></span>tly carried at amortised cost using the eff<span class=\"_ _1\"></span>ective interes<span class=\"_ _1\"></span>t method.<span class=\"_ _25a\"> </span>Loans and other<span class=\"_ _1\"></span> borrowings are initially<span class=\"_ _1\"></span> recognised at <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> value o<span class=\"_ _1\"></span>f amounts r<span class=\"_ _1\"></span>eceived net of<span class=\"_ _1\"></span> transaction costs and subsequently measur<span class=\"_ _1\"></span>ed at amortised cost using the eff<span class=\"_ _1\"></span>ective interes<span class=\"_ _1\"></span>t method. Borrowings ar<span class=\"_ _1\"></span>e removed <span class=\"_ _1\"></span>from the balance sheet <span class=\"_ _1\"></span>when the obligation specified in <span class=\"_ _1\"></span>the contract is discharged, cancelled or expir<span class=\"_ _1\"></span>ed. The diff<span class=\"_ _1\"></span>erence between <span class=\"_ _1\"></span>the carrying amount of<span class=\"_ _1\"></span> a financial liability <span class=\"_ _1\"></span>that has been extinguished or<span class=\"_ _1\"></span> transf<span class=\"_ _1\"></span>erred to another party<span class=\"_ _1\"></span> and the consider<span class=\"_ _1\"></span>ation paid, including any non cash asse<span class=\"_ _1\"></span>ts transf<span class=\"_ _1\"></span>erred or liabilities assumed, is recognised in pro<span class=\"_ _1\"></span>fit or loss as other<span class=\"_ _1\"></span> income or finance cos<span class=\"_ _1\"></span>ts.<span class=\"_ _25a\"> </span>Financial guarantee contracts<span class=\"_ _25a\"> </span>Financial guarantee contr<span class=\"_ _1\"></span>acts are recognised as a financial liability<span class=\"_ _1\"></span> at the <span class=\"_ _1\"></span>time the guaran<span class=\"_ _1\"></span>tee is issued.<span class=\"_ _25a\"> </span>The liability is initially<span class=\"_ _1\"></span> measured at <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value, which is de<span class=\"_ _1\"></span>termined based on the present <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the diff<span class=\"_ _1\"></span>erence in cash flows between <span class=\"_ _1\"></span>the contractual paymen<span class=\"_ _1\"></span>ts required under<span class=\"_ _1\"></span> the FHB borrowing (<span class=\"_ _2\"></span>provided to <span class=\"_ _1\"></span>the Company\u2019<span class=\"_ _1\"></span>s joint ven<span class=\"_ _1\"></span>ture \u2013 <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span>) and the pa<span class=\"_ _1\"></span>yments that ar<span class=\"_ _1\"></span>e estimated to be requir<span class=\"_ _1\"></span>ed without <span class=\"_ _1\"></span>the guarantee being provided b<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>Accsys <span class=\"_ _1\"></span>to FHB. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>o calculate the <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the guar<span class=\"_ _1\"></span>antee, the present <span class=\"_ _1\"></span>value calculation is <span class=\"_ _1\"></span>then weighted b<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>the probability o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the guarantee being called by<span class=\"_ _1\"></span> FHB. Where guarantees in r<span class=\"_ _1\"></span>elation to loans or<span class=\"_ _1\"></span> other pay<span class=\"_ _1\"></span>ables of associa<span class=\"_ _1\"></span>tes are provided <span class=\"_ _1\"></span>for no compensa<span class=\"_ _1\"></span>tion, the f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>values are accounted <span class=\"_ _1\"></span>for as contributions and r<span class=\"_ _1\"></span>ecognised as part of <span class=\"_ _1\"></span>the cost of<span class=\"_ _1\"></span> the inv<span class=\"_ _1\"></span>estment.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "Loans and receivables, <span class=\"_ _1\"></span>which comprise non-derivativ<span class=\"_ _1\"></span>e financial assets with <span class=\"_ _1\"></span>fixed and determinable paymen<span class=\"_ _1\"></span>ts that are not quoted on an active mark<span class=\"_ _1\"></span>et, are initially<span class=\"_ _1\"></span> recognised at f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value plus tr<span class=\"_ _1\"></span>ansaction costs that are dir<span class=\"_ _1\"></span>ectly attributable to their<span class=\"_ _1\"></span> acquisition or issue, and are subsequen<span class=\"_ _1\"></span>tly carried at amortised cost using <span class=\"_ _1\"></span>the effective in<span class=\"_ _1\"></span>terest rate method, less provision <span class=\"_ _1\"></span>for impairmen<span class=\"_ _1\"></span>t.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _25a\"> </span>T<span class=\"_ _2\"></span>rade receiv<span class=\"_ _1\"></span>ables are initially r<span class=\"_ _1\"></span>ecognised at fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue and are subsequently measur<span class=\"_ _1\"></span>ed at amortised cost using the effective in<span class=\"_ _1\"></span>terest rate method, less allo<span class=\"_ _1\"></span>wance f<span class=\"_ _1\"></span>or impairments. <span class=\"_ _1\"></span>The Group has elected <span class=\"_ _1\"></span>to apply the IFRS 9 pr<span class=\"_ _1\"></span>actical expedient option <span class=\"_ _1\"></span>to measure the <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> its trade r<span class=\"_ _1\"></span>eceivables at tr<span class=\"_ _1\"></span>ansaction price, as they<span class=\"_ _1\"></span> do not contain a significant financing element. <span class=\"_ _1\"></span>The Group applies IFRS 9\u2019<span class=\"_ _1\"></span>s \u2018simplified\u2019 approach <span class=\"_ _1\"></span>that requir<span class=\"_ _1\"></span>es companies to recognise <span class=\"_ _1\"></span>the lifetime expected losses on its tr<span class=\"_ _1\"></span>ade receivables. <span class=\"_ _1\"></span>At the date o<span class=\"_ _1\"></span>f initial recognition, <span class=\"_ _1\"></span>the credit losses expected <span class=\"_ _1\"></span>to arise over<span class=\"_ _1\"></span> the lifetime of<span class=\"_ _1\"></span> a tr<span class=\"_ _1\"></span>ade receivable are r<span class=\"_ _1\"></span>ecognised as an impairment and are adjusted, ov<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>the lifetime of<span class=\"_ _1\"></span> the receiv<span class=\"_ _1\"></span>able, to reflect objective e<span class=\"_ _1\"></span>vidence reflecting whe<span class=\"_ _1\"></span>ther the Gr<span class=\"_ _1\"></span>oup will not be able <span class=\"_ _1\"></span>to collect its debts. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "The Group applies IFRS 9\u2019<span class=\"_ _1\"></span>s \u2018simplified\u2019 approach <span class=\"_ _1\"></span>that requir<span class=\"_ _1\"></span>es companies to recognise <span class=\"_ _1\"></span>the lifetime expected losses on its tr<span class=\"_ _1\"></span>ade receivables. <span class=\"_ _1\"></span>At the date o<span class=\"_ _1\"></span>f initial recognition, <span class=\"_ _1\"></span>the credit losses expected <span class=\"_ _1\"></span>to arise over<span class=\"_ _1\"></span> the lifetime of<span class=\"_ _1\"></span> a tr<span class=\"_ _1\"></span>ade receivable are r<span class=\"_ _1\"></span>ecognised as an impairment and are adjusted, ov<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>the lifetime of<span class=\"_ _1\"></span> the receiv<span class=\"_ _1\"></span>able, to reflect objective e<span class=\"_ _1\"></span>vidence reflecting whe<span class=\"_ _1\"></span>ther the Gr<span class=\"_ _1\"></span>oup will not be able <span class=\"_ _1\"></span>to collect its debts. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "Cash and cash equivalents<span class=\"_ _25a\"> </span>Cash and cash equivalents in <span class=\"_ _1\"></span>the consolidated statement of<span class=\"_ _1\"></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=\"_ _1\"></span> of <span class=\"_ _1\"></span>three months or<span class=\"_ _1\"></span> less. For<span class=\"_ _1\"></span> the purpose of<span class=\"_ _1\"></span> the statement of<span class=\"_ _1\"></span> consolidated cash flo<span class=\"_ _1\"></span>w, cash and cash equiv<span class=\"_ _1\"></span>alents consist of<span class=\"_ _1\"></span> cash and cash equivalents as defined abov<span class=\"_ _1\"></span>e, net of<span class=\"_ _1\"></span> outstanding bank over<span class=\"_ _1\"></span>drafts. In the prior<span class=\"_ _1\"></span> year<span class=\"_ _2\"></span>, Cash and cash equivalents included cash pledged <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>ABN Amr<span class=\"_ _1\"></span>o as collateral f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>the $20 million Letter<span class=\"_ _1\"></span> of cr<span class=\"_ _1\"></span>edit provided to FHB<span class=\"_ _1\"></span>. See note 30.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "T<span class=\"_ _2\"></span>rade pay<span class=\"_ _1\"></span>ables and other financial liabilities ar<span class=\"_ _1\"></span>e initially r<span class=\"_ _1\"></span>ecognised at fair<span class=\"_ _1\"></span> value and subsequen<span class=\"_ _1\"></span>tly carried at amortised cost using the eff<span class=\"_ _1\"></span>ective interes<span class=\"_ _1\"></span>t method.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "Loans and other<span class=\"_ _1\"></span> borrowings are initially<span class=\"_ _1\"></span> recognised at <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> value o<span class=\"_ _1\"></span>f amounts r<span class=\"_ _1\"></span>eceived net of<span class=\"_ _1\"></span> transaction costs and subsequently measur<span class=\"_ _1\"></span>ed at amortised cost using the eff<span class=\"_ _1\"></span>ective interes<span class=\"_ _1\"></span>t method. Borrowings ar<span class=\"_ _1\"></span>e removed <span class=\"_ _1\"></span>from the balance sheet <span class=\"_ _1\"></span>when the obligation specified in <span class=\"_ _1\"></span>the contract is discharged, cancelled or expir<span class=\"_ _1\"></span>ed. The diff<span class=\"_ _1\"></span>erence between <span class=\"_ _1\"></span>the carrying amount of<span class=\"_ _1\"></span> a financial liability <span class=\"_ _1\"></span>that has been extinguished or<span class=\"_ _1\"></span> transf<span class=\"_ _1\"></span>erred to another party<span class=\"_ _1\"></span> and the consider<span class=\"_ _1\"></span>ation paid, including any non cash asse<span class=\"_ _1\"></span>ts transf<span class=\"_ _1\"></span>erred or liabilities assumed, is recognised in pro<span class=\"_ _1\"></span>fit or loss as other<span class=\"_ _1\"></span> income or finance cos<span class=\"_ _1\"></span>ts.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "Financial guarantee contracts<span class=\"_ _25a\"> </span>Financial guarantee contr<span class=\"_ _1\"></span>acts are recognised as a financial liability<span class=\"_ _1\"></span> at the <span class=\"_ _1\"></span>time the guaran<span class=\"_ _1\"></span>tee is issued.<span class=\"_ _25a\"> </span>The liability is initially<span class=\"_ _1\"></span> measured at <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value, which is de<span class=\"_ _1\"></span>termined based on the present <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the diff<span class=\"_ _1\"></span>erence in cash flows between <span class=\"_ _1\"></span>the contractual paymen<span class=\"_ _1\"></span>ts required under<span class=\"_ _1\"></span> the FHB borrowing (<span class=\"_ _2\"></span>provided to <span class=\"_ _1\"></span>the Company\u2019<span class=\"_ _1\"></span>s joint ven<span class=\"_ _1\"></span>ture \u2013 <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span>) and the pa<span class=\"_ _1\"></span>yments that ar<span class=\"_ _1\"></span>e estimated to be requir<span class=\"_ _1\"></span>ed without <span class=\"_ _1\"></span>the guarantee being provided b<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>Accsys <span class=\"_ _1\"></span>to FHB. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>o calculate the <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the guar<span class=\"_ _1\"></span>antee, the present <span class=\"_ _1\"></span>value calculation is <span class=\"_ _1\"></span>then weighted b<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>the probability o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the guarantee being called by<span class=\"_ _1\"></span> FHB. Where guarantees in r<span class=\"_ _1\"></span>elation to loans or<span class=\"_ _1\"></span> other pay<span class=\"_ _1\"></span>ables of associa<span class=\"_ _1\"></span>tes are provided <span class=\"_ _1\"></span>for no compensa<span class=\"_ _1\"></span>tion, the f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>values are accounted <span class=\"_ _1\"></span>for as contributions and r<span class=\"_ _1\"></span>ecognised as part of <span class=\"_ _1\"></span>the cost of<span class=\"_ _1\"></span> the inv<span class=\"_ _1\"></span>estment.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "Share capit<span class=\"_ _0\"></span>al<span class=\"_ _25a\"> </span>Financial instruments issued by<span class=\"_ _1\"></span> the Group ar<span class=\"_ _1\"></span>e trea<span class=\"_ _1\"></span>ted as equity only<span class=\"_ _1\"></span> to the e<span class=\"_ _1\"></span>xtent that <span class=\"_ _1\"></span>they do not mee<span class=\"_ _1\"></span>t the definition of<span class=\"_ _1\"></span> a financial liability<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>The Group<span class=\"_ _2\"></span>\u2019s shares are classified as equity<span class=\"_ _1\"></span> instruments.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "Segmental Repor<span class=\"_ _0\"></span>ting<span class=\"_ _25a\"> </span>Operating segments ar<span class=\"_ _1\"></span>e reported in a manner consistent <span class=\"_ _1\"></span>with the internal r<span class=\"_ _1\"></span>eporting provided <span class=\"_ _1\"></span>to the Board o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>Accsys T<span class=\"_ _2\"></span>echnologies PL<span class=\"_ _1\"></span>C, <span class=\"_ _1\"></span>the chief oper<span class=\"_ _1\"></span>ating decision makers (<span class=\"_ _1\"></span>CODM). <span class=\"_ _1\"></span>The Board are responsible <span class=\"_ _1\"></span>for alloca<span class=\"_ _1\"></span>ting resources and assessing performance of<span class=\"_ _1\"></span> the oper<span class=\"_ _1\"></span>ating segments and has been identified as steering the committee <span class=\"_ _1\"></span>that makes strategic decisions.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "Alt<span class=\"_ _0\"></span>ernat<span class=\"_ _0\"></span>ive P<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ance Mea<span class=\"_ _0\"></span>sures The Group presents certain measur<span class=\"_ _1\"></span>es of <span class=\"_ _1\"></span>financial performance, position or<span class=\"_ _1\"></span> cash flows in <span class=\"_ _1\"></span>the Annual R<span class=\"_ _1\"></span>eport and Financial Statements tha<span class=\"_ _1\"></span>t are not defined or<span class=\"_ _1\"></span> specified according to IFRS (International <span class=\"_ _1\"></span>financial reporting standards<span class=\"_ _2\"></span>). These measures, ref<span class=\"_ _1\"></span>erred to as <span class=\"_ _1\"></span>Alternativ<span class=\"_ _1\"></span>e Performance Measur<span class=\"_ _1\"></span>es (APMs<span class=\"_ _2\"></span>), are prepared on a consisten<span class=\"_ _1\"></span>t basis for<span class=\"_ _1\"></span> all periods presented in <span class=\"_ _1\"></span>this report. The most significant <span class=\"_ _1\"></span>APMs are: Net d<span class=\"_ _0\"></span>ebt A<span class=\"_ _1\"></span> measure comprising short term and long-term borro<span class=\"_ _1\"></span>wings (including lease obligations<span class=\"_ _1\"></span>) less cash and cash equivalents. Net debt pr<span class=\"_ _1\"></span>ovides a measure of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s net indebtedness or o<span class=\"_ _1\"></span>verall lev<span class=\"_ _1\"></span>erage. Underlying E<span class=\"_ _1\"></span>BITD<span class=\"_ _1\"></span>A Operating pro<span class=\"_ _1\"></span>fit/(loss<span class=\"_ _1\"></span>) bef<span class=\"_ _1\"></span>ore Excep<span class=\"_ _1\"></span>tional items, depreciation and amortisation. Underlying EBITDA<span class=\"_ _1\"></span> pro<span class=\"_ _1\"></span>vides a measure of<span class=\"_ _1\"></span> the cash-genera<span class=\"_ _1\"></span>ting ability of<span class=\"_ _1\"></span> the business <span class=\"_ _1\"></span>that is comparable fr<span class=\"_ _1\"></span>om year<span class=\"_ _1\"></span> to <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span>Underlying E<span class=\"_ _1\"></span>BIT Operating pro<span class=\"_ _1\"></span>fit/(loss<span class=\"_ _1\"></span>) bef<span class=\"_ _1\"></span>ore Excep<span class=\"_ _1\"></span>tional items. Underlying EBIT pro<span class=\"_ _1\"></span>vides a measure of<span class=\"_ _1\"></span> the operating perf<span class=\"_ _1\"></span>ormance that is <span class=\"_ _0\"></span>comparable fr<span class=\"_ _1\"></span>om year to year<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span>Adj<span class=\"_ _0\"></span>ust<span class=\"_ _0\"></span>ed EBITDA Underlying EBITDA<span class=\"_ _1\"></span> plus the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s attributable share of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span> joint <span class=\"_ _1\"></span>venture<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s underlying EBITDA. <span class=\"_ _1\"></span>Adjusted EBITDA<span class=\"_ _1\"></span> provides a measur<span class=\"_ _1\"></span>e of <span class=\"_ _1\"></span>the cash-generating ability<span class=\"_ _1\"></span> of <span class=\"_ _1\"></span>the business that is compar<span class=\"_ _1\"></span>able from <span class=\"_ _1\"></span>year <span class=\"_ _1\"></span>to y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span>.<span class=\"_ _25a\"> </span>Adj<span class=\"_ _0\"></span>ust<span class=\"_ _0\"></span>ed EBIT Underlying EBIT plus <span class=\"_ _1\"></span>the Group<span class=\"_ _2\"></span>\u2019s attributable share of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>Accoy<span class=\"_ _1\"></span>a USA join<span class=\"_ _1\"></span>t ventur<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>\u2019s underlying EBIT<span class=\"_ _2\"></span>. Adjus<span class=\"_ _1\"></span>ted EBIT provides a measur<span class=\"_ _1\"></span>e of <span class=\"_ _1\"></span>the operating performance <span class=\"_ _1\"></span>that is comparable fr<span class=\"_ _1\"></span>om year<span class=\"_ _1\"></span> to <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span>Fre<span class=\"_ _0\"></span>e cash fl<span class=\"_ _0\"></span>ow<span class=\"_ _25a\"> </span>Net cash fr<span class=\"_ _1\"></span>om operating activities less investmen<span class=\"_ _1\"></span>t in property<span class=\"_ _1\"></span>, plant and equipment. See no<span class=\"_ _1\"></span>te 28.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls1 ws1 gs1a7\">2<span class=\"_ _0\"></span>.  Account<span class=\"_ _0\"></span>ing judg<span class=\"_ _0\"></span>ement<span class=\"_ _0\"></span>s and est<span class=\"_ _0\"></span>imates<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1a8\">Estimates and judgements are con<span class=\"_ _1\"></span>tinually evalua<span class=\"_ _1\"></span>ted and are based on historical experience and other<span class=\"_ _1\"></span> factors, including </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1a9\">expectations of<span class=\"_ _1\"></span> future e<span class=\"_ _1\"></span>vents that ar<span class=\"_ _1\"></span>e believed <span class=\"_ _1\"></span>to be reasonable under <span class=\"_ _1\"></span>the circumstances.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls92 wsa6 gs1aa\">Accounting estimates<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls13c ws155 gs1ab\">Goo<span class=\"_ _0\"></span>dwill<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1ac\">The Group tes<span class=\"_ _1\"></span>ts annually <span class=\"_ _1\"></span>whether goodwill has suff<span class=\"_ _1\"></span>ered any<span class=\"_ _1\"></span> impairment in accordance with <span class=\"_ _1\"></span>the accounting policy<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1ad\">stated above. <span class=\"_ _1\"></span>The reco<span class=\"_ _1\"></span>verable amounts of<span class=\"_ _1\"></span> cash-generating units ha<span class=\"_ _1\"></span>ve been determined based on v<span class=\"_ _1\"></span>alue in use </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1ae\">calculations. <span class=\"_ _1\"></span>These calculations require <span class=\"_ _1\"></span>the use of judgements in r<span class=\"_ _1\"></span>elation to discount r<span class=\"_ _1\"></span>ates and future <span class=\"_ _1\"></span>forecasts (See </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1af\">note 14 &amp; 15). <span class=\"_ _1\"></span>The recover<span class=\"_ _1\"></span>ability of<span class=\"_ _1\"></span> these balances is dependent upon <span class=\"_ _1\"></span>the level of<span class=\"_ _1\"></span> futur<span class=\"_ _1\"></span>e licence fees and manuf<span class=\"_ _1\"></span>acturing </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1b0\">revenues. <span class=\"_ _1\"></span>While <span class=\"_ _1\"></span>the scope and timing of<span class=\"_ _1\"></span> the production <span class=\"_ _1\"></span>facilities to be built under<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s existing and future </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1b1\">agreements remains uncertain, <span class=\"_ _1\"></span>the Directors remain confiden<span class=\"_ _1\"></span>t that re<span class=\"_ _1\"></span>venue from o<span class=\"_ _1\"></span>wn manufacturing, existing </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1b2\">licensees, new licence or<span class=\"_ _1\"></span> consortium agreements <span class=\"_ _1\"></span>will be generated, demonstra<span class=\"_ _1\"></span>ting the recov<span class=\"_ _1\"></span>erability o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>these balances.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls6a ws2d gs1b3\">Intellectual proper<span class=\"_ _0\"></span>ty righ<span class=\"_ _1\"></span>ts (IPR<span class=\"_ _1\"></span>) and<span class=\"_ _1\"></span> proper<span class=\"_ _0\"></span>ty<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span> plant and equip<span class=\"_ _1\"></span>ment<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1b4\">The Group tes<span class=\"_ _1\"></span>ts the carrying amount of<span class=\"_ _1\"></span> the intellectual pr<span class=\"_ _1\"></span>operty rights and pr<span class=\"_ _1\"></span>operty<span class=\"_ _1\"></span>, plant and equipment <span class=\"_ _1\"></span>whenever </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1b5\">events or<span class=\"_ _1\"></span> changes in circumstances indicate <span class=\"_ _1\"></span>that the net book <span class=\"_ _1\"></span>value may<span class=\"_ _1\"></span> not be recov<span class=\"_ _1\"></span>erable. <span class=\"_ _1\"></span>These calculations require </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1b6\">the use of<span class=\"_ _1\"></span> estimates in respect of<span class=\"_ _1\"></span> future cash <span class=\"_ _1\"></span>flows fr<span class=\"_ _1\"></span>om the assets by<span class=\"_ _1\"></span> applying a discount rate <span class=\"_ _1\"></span>to the anticipated </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1b7\">pre-tax futur<span class=\"_ _1\"></span>e cash flows. <span class=\"_ _1\"></span>Within this pr<span class=\"_ _1\"></span>ocess, the Group mak<span class=\"_ _1\"></span>es a number of<span class=\"_ _1\"></span> ke<span class=\"_ _1\"></span>y assumptions including oper<span class=\"_ _1\"></span>ating </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1b8\">margins, production <span class=\"_ _1\"></span>volumes, discount rates, <span class=\"_ _1\"></span>terminal growth r<span class=\"_ _1\"></span>ates and for<span class=\"_ _1\"></span>ecast cash flows. <span class=\"_ _1\"></span>Additional inf<span class=\"_ _1\"></span>ormation is </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1b9\">disclosed in note 14 &amp; 15, which highligh<span class=\"_ _1\"></span>ts the estimates applied in <span class=\"_ _1\"></span>the value-in-use calculations <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> those CGUs that </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1ba\">are considered most suscep<span class=\"_ _1\"></span>tible to changes in ke<span class=\"_ _1\"></span>y assumptions and <span class=\"_ _1\"></span>the sensitivity of<span class=\"_ _1\"></span> these es<span class=\"_ _1\"></span>timates. The Gr<span class=\"_ _1\"></span>oup also </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1bb\">review<span class=\"_ _1\"></span>s the estimated useful liv<span class=\"_ _1\"></span>es at the end of<span class=\"_ _1\"></span> each annual reporting period (See note 14 &amp; 15). <span class=\"_ _1\"></span>The price of<span class=\"_ _1\"></span> Acco<span class=\"_ _1\"></span>ya </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1bc\">wood and the r<span class=\"_ _1\"></span>aw materials and other<span class=\"_ _1\"></span> inputs v<span class=\"_ _1\"></span>ary according <span class=\"_ _1\"></span>to market conditions outside of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s control. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1bd\">Should the price of<span class=\"_ _1\"></span> the r<span class=\"_ _1\"></span>aw materials increase gr<span class=\"_ _1\"></span>eater <span class=\"_ _1\"></span>than the sales price or<span class=\"_ _1\"></span> in a way<span class=\"_ _1\"></span> which no longer<span class=\"_ _1\"></span> makes <span class=\"_ _1\"></span>Accoya </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1be\">competitive, <span class=\"_ _1\"></span>then the carrying <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the property<span class=\"_ _2\"></span>, plant and equipment or IPR may<span class=\"_ _1\"></span> be in doubt and become impaired. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1bf\">The Directors consider<span class=\"_ _1\"></span> that the curr<span class=\"_ _1\"></span>ent market and best es<span class=\"_ _1\"></span>timates of <span class=\"_ _1\"></span>future prices mean tha<span class=\"_ _1\"></span>t this risk is limited.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls4b ws3b gs1c0\">Fair<span class=\"_ _1\"></span> value of<span class=\"_ _1\"></span> financial derivative<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1c1\">The Group has convertible loan no<span class=\"_ _1\"></span>tes with an embedded conversion op<span class=\"_ _1\"></span>tion. The Gr<span class=\"_ _1\"></span>oup revalues <span class=\"_ _1\"></span>the financial derivativ<span class=\"_ _1\"></span>e </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1c2\">based upon assumptions around <span class=\"_ _1\"></span>the likelihood of<span class=\"_ _1\"></span> conversion and <span class=\"_ _1\"></span>the volatility<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> the share price <span class=\"_ _1\"></span>to determine the <span class=\"_ _1\"></span>fair </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1c3\">value of<span class=\"_ _1\"></span> the deriva<span class=\"_ _1\"></span>tive. <span class=\"_ _1\"></span>Any mov<span class=\"_ _1\"></span>ements in the <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the deriva<span class=\"_ _1\"></span>tive are recognised <span class=\"_ _1\"></span>through the pr<span class=\"_ _1\"></span>ofit and loss. See </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws2d gs1c4\">note 28 for further<span class=\"_ _1\"></span> details.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls92 wsa6 gs1c6\">Accounting judgements<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1c7\">In preparing the Consolida<span class=\"_ _1\"></span>ted Financial Statements, management has to mak<span class=\"_ _1\"></span>e judgments on how <span class=\"_ _1\"></span>to apply <span class=\"_ _1\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1c8\">accounting policies and make estima<span class=\"_ _1\"></span>tes about the futur<span class=\"_ _1\"></span>e. The critical judgements <span class=\"_ _1\"></span>that have been made in arriving </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1c9\">at the amounts r<span class=\"_ _1\"></span>ecognised in the Consolidated Financial Statements and <span class=\"_ _1\"></span>the key<span class=\"_ _1\"></span> sources of<span class=\"_ _1\"></span> uncertainty<span class=\"_ _1\"></span> that have a </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1ca\">significant risk of<span class=\"_ _1\"></span> causing a material adjustment to <span class=\"_ _1\"></span>the carrying v<span class=\"_ _1\"></span>alue of assets and liabilities in <span class=\"_ _1\"></span>the next financial <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1cb\">are discussed below:<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls1 ws1 gs1cc\">Fin<span class=\"_ _0\"></span>anci<span class=\"_ _0\"></span>al ass<span class=\"_ _0\"></span>et at fai<span class=\"_ _0\"></span>r valu<span class=\"_ _0\"></span>e thr<span class=\"_ _0\"></span>ough p<span class=\"_ _0\"></span>rofit o<span class=\"_ _0\"></span>r loss<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1cd\">The Group has an inves<span class=\"_ _1\"></span>tment in listed equity shar<span class=\"_ _1\"></span>es carried at nil fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue as a reliable fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue cannot be obtained </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1ce\">since there is no activ<span class=\"_ _1\"></span>e market <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the shares and ther<span class=\"_ _1\"></span>e is currently<span class=\"_ _1\"></span> uncertainty ar<span class=\"_ _1\"></span>ound the futur<span class=\"_ _1\"></span>e funding of<span class=\"_ _1\"></span> the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1cf\">business. The Gr<span class=\"_ _1\"></span>oup makes appropria<span class=\"_ _1\"></span>te enquiries and considers all of <span class=\"_ _1\"></span>the information av<span class=\"_ _1\"></span>ailable to it in order<span class=\"_ _1\"></span> to </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1d0\">determine the <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value (See note 17).<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls1 ws1 gs1d1\">Rec<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>y of inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in joi<span class=\"_ _0\"></span>nt ventu<span class=\"_ _0\"></span>re<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1d2\">The Group, <span class=\"_ _1\"></span>together <span class=\"_ _1\"></span>with Eastman Chemical Company<span class=\"_ _1\"></span> LL<span class=\"_ _1\"></span>C f<span class=\"_ _1\"></span>ormed Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _1\"></span> LL<span class=\"_ _1\"></span>C, 60% owned by<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup and </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1d3\">40% owned by<span class=\"_ _1\"></span> Eastman. <span class=\"_ _1\"></span>The two parties are assessed <span class=\"_ _1\"></span>to jointly<span class=\"_ _1\"></span> control the entity<span class=\"_ _2\"></span>, due to the oper<span class=\"_ _1\"></span>ating agreement </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1d4\">requiring both joint <span class=\"_ _1\"></span>venture partners <span class=\"_ _1\"></span>to approv<span class=\"_ _1\"></span>e key<span class=\"_ _1\"></span> business decisions. The Gr<span class=\"_ _1\"></span>oup performs an impairment </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1d5\">assessment on its investmen<span class=\"_ _1\"></span>t in Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _1\"></span> LL<span class=\"_ _1\"></span>C whene<span class=\"_ _1\"></span>ver ev<span class=\"_ _1\"></span>ents or changes in cir<span class=\"_ _1\"></span>cumstances indicate that <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1d6\">carrying v<span class=\"_ _1\"></span>alue may not be r<span class=\"_ _1\"></span>ecoverable. <span class=\"_ _1\"></span>This requir<span class=\"_ _1\"></span>es the Group <span class=\"_ _1\"></span>to make an estimate and assumptions o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the expected </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1d7\">cash flows, sales <span class=\"_ _1\"></span>volumes and choose a suitable discount r<span class=\"_ _1\"></span>ate in order <span class=\"_ _1\"></span>to calculate the pr<span class=\"_ _1\"></span>esent value o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>those cash flows. </div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls1 ws1 gs1d8\">New st<span class=\"_ _0\"></span>andar<span class=\"_ _0\"></span>ds and int<span class=\"_ _0\"></span>erpr<span class=\"_ _0\"></span>etat<span class=\"_ _0\"></span>ions in iss<span class=\"_ _0\"></span>ue at the dat<span class=\"_ _0\"></span>e of author<span class=\"_ _0\"></span>isatio<span class=\"_ _0\"></span>n of these </div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs1d9\">financial<span class=\"_ gs1da\"> </span>statement<span class=\"_ _0\"></span>s:<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls5b ws3c gs1db\">New standards, amendments<span class=\"_ _1\"></span> and interpretations<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1dc\">The follo<span class=\"_ _1\"></span>wing amendments to Standards and a ne<span class=\"_ _1\"></span>w Interpre<span class=\"_ _1\"></span>tation have been adopted <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the financial <span class=\"_ _1\"></span>year beginning </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1dd\">on 1 <span class=\"_ _1\"></span>April 2024:<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs1de\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1df\">Amendments to IA<span class=\"_ _1\"></span>S 1;<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs1e0\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1e1\">Amendments to IFRS 16; and<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs1e2\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1e3\">Amendments to IA<span class=\"_ _1\"></span>S 7 and IFRS 7<span class=\"_ _1\"></span>.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1e4\">The amendments listed abov<span class=\"_ _1\"></span>e did not have any<span class=\"_ _1\"></span> impact on the amounts r<span class=\"_ _1\"></span>ecognised in prior periods and are not </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1e5\">expected to significantly<span class=\"_ _1\"></span> affect <span class=\"_ _1\"></span>the current or<span class=\"_ _1\"></span> future periods.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls6a ws2d gs1e6\">New standards, amendments and in<span class=\"_ _1\"></span>terpre<span class=\"_ _0\"></span>tations<span class=\"_ _1\"></span> not yet<span class=\"_ _1\"></span> adopted<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1e7\">Certain new accoun<span class=\"_ _1\"></span>ting standards and interpreta<span class=\"_ _1\"></span>tions have been published that ar<span class=\"_ _1\"></span>e not mandatory <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> 31 March 2025 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1e8\">reporting periods and have no<span class=\"_ _1\"></span>t been early adopted b<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>the Group. <span class=\"_ _1\"></span>These standards are no<span class=\"_ _1\"></span>t expected to have a ma<span class=\"_ _1\"></span>terial </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1e9\">impact on the entity<span class=\"_ _1\"></span> in the curr<span class=\"_ _1\"></span>ent or futur<span class=\"_ _1\"></span>e reporting periods and on f<span class=\"_ _1\"></span>oreseeable futur<span class=\"_ _1\"></span>e transactions.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "Accounting judgements<span class=\"_ _25a\"> </span>In preparing the Consolida<span class=\"_ _1\"></span>ted Financial Statements, management has to mak<span class=\"_ _1\"></span>e judgments on how <span class=\"_ _1\"></span>to apply <span class=\"_ _1\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s accounting policies and make estima<span class=\"_ _1\"></span>tes about the futur<span class=\"_ _1\"></span>e. The critical judgements <span class=\"_ _1\"></span>that have been made in arriving at the amounts r<span class=\"_ _1\"></span>ecognised in the Consolidated Financial Statements and <span class=\"_ _1\"></span>the key<span class=\"_ _1\"></span> sources of<span class=\"_ _1\"></span> uncertainty<span class=\"_ _1\"></span> that have a significant risk of<span class=\"_ _1\"></span> causing a material adjustment to <span class=\"_ _1\"></span>the carrying v<span class=\"_ _1\"></span>alue of assets and liabilities in <span class=\"_ _1\"></span>the next financial <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> are discussed below:<span class=\"_ _25a\"> </span>Fin<span class=\"_ _0\"></span>anci<span class=\"_ _0\"></span>al ass<span class=\"_ _0\"></span>et at fai<span class=\"_ _0\"></span>r valu<span class=\"_ _0\"></span>e thr<span class=\"_ _0\"></span>ough p<span class=\"_ _0\"></span>rofit o<span class=\"_ _0\"></span>r loss<span class=\"_ _25a\"> </span>The Group has an inves<span class=\"_ _1\"></span>tment in listed equity shar<span class=\"_ _1\"></span>es carried at nil fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue as a reliable fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue cannot be obtained since there is no activ<span class=\"_ _1\"></span>e market <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the shares and ther<span class=\"_ _1\"></span>e is currently<span class=\"_ _1\"></span> uncertainty ar<span class=\"_ _1\"></span>ound the futur<span class=\"_ _1\"></span>e funding of<span class=\"_ _1\"></span> the business. The Gr<span class=\"_ _1\"></span>oup makes appropria<span class=\"_ _1\"></span>te enquiries and considers all of <span class=\"_ _1\"></span>the information av<span class=\"_ _1\"></span>ailable to it in order<span class=\"_ _1\"></span> to determine the <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value (See note 17).<span class=\"_ _25a\"> </span>Rec<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>y of inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in joi<span class=\"_ _0\"></span>nt ventu<span class=\"_ _0\"></span>re<span class=\"_ _25a\"> </span>The Group, <span class=\"_ _1\"></span>together <span class=\"_ _1\"></span>with Eastman Chemical Company<span class=\"_ _1\"></span> LL<span class=\"_ _1\"></span>C f<span class=\"_ _1\"></span>ormed Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _1\"></span> LL<span class=\"_ _1\"></span>C, 60% owned by<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup and 40% owned by<span class=\"_ _1\"></span> Eastman. <span class=\"_ _1\"></span>The two parties are assessed <span class=\"_ _1\"></span>to jointly<span class=\"_ _1\"></span> control the entity<span class=\"_ _2\"></span>, due to the oper<span class=\"_ _1\"></span>ating agreement requiring both joint <span class=\"_ _1\"></span>venture partners <span class=\"_ _1\"></span>to approv<span class=\"_ _1\"></span>e key<span class=\"_ _1\"></span> business decisions. The Gr<span class=\"_ _1\"></span>oup performs an impairment assessment on its investmen<span class=\"_ _1\"></span>t in Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _1\"></span> LL<span class=\"_ _1\"></span>C whene<span class=\"_ _1\"></span>ver ev<span class=\"_ _1\"></span>ents or changes in cir<span class=\"_ _1\"></span>cumstances indicate that <span class=\"_ _1\"></span>the carrying v<span class=\"_ _1\"></span>alue may not be r<span class=\"_ _1\"></span>ecoverable. <span class=\"_ _1\"></span>This requir<span class=\"_ _1\"></span>es the Group <span class=\"_ _1\"></span>to make an estimate and assumptions o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the expected cash flows, sales <span class=\"_ _1\"></span>volumes and choose a suitable discount r<span class=\"_ _1\"></span>ate in order <span class=\"_ _1\"></span>to calculate the pr<span class=\"_ _1\"></span>esent value o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>those cash flows. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "New st<span class=\"_ _0\"></span>andar<span class=\"_ _0\"></span>ds and int<span class=\"_ _0\"></span>erpr<span class=\"_ _0\"></span>etat<span class=\"_ _0\"></span>ions in iss<span class=\"_ _0\"></span>ue at the dat<span class=\"_ _0\"></span>e of author<span class=\"_ _0\"></span>isatio<span class=\"_ _0\"></span>n of these financial<span class=\"_ gs1da\"> </span>statement<span class=\"_ _0\"></span>s:<span class=\"_ _25a\"> </span>New standards, amendments<span class=\"_ _1\"></span> and interpretations<span class=\"_ _25a\"> </span>The follo<span class=\"_ _1\"></span>wing amendments to Standards and a ne<span class=\"_ _1\"></span>w Interpre<span class=\"_ _1\"></span>tation have been adopted <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the financial <span class=\"_ _1\"></span>year beginning on 1 <span class=\"_ _1\"></span>April 2024:<span class=\"_ _25a\"> </span>\u2022 Amendments to IA<span class=\"_ _1\"></span>S 1;<span class=\"_ _25a\"> </span>\u2022 Amendments to IFRS 16; and<span class=\"_ _25a\"> </span>\u2022 Amendments to IA<span class=\"_ _1\"></span>S 7 and IFRS 7<span class=\"_ _1\"></span>.<span class=\"_ _25a\"> </span>The amendments listed abov<span class=\"_ _1\"></span>e did not have any<span class=\"_ _1\"></span> impact on the amounts r<span class=\"_ _1\"></span>ecognised in prior periods and are not expected to significantly<span class=\"_ _1\"></span> affect <span class=\"_ _1\"></span>the current or<span class=\"_ _1\"></span> future periods.<span class=\"_ _25a\"> </span>New standards, amendments and in<span class=\"_ _1\"></span>terpre<span class=\"_ _0\"></span>tations<span class=\"_ _1\"></span> not yet<span class=\"_ _1\"></span> adopted<span class=\"_ _25a\"> </span>Certain new accoun<span class=\"_ _1\"></span>ting standards and interpreta<span class=\"_ _1\"></span>tions have been published that ar<span class=\"_ _1\"></span>e not mandatory <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> 31 March 2025 reporting periods and have no<span class=\"_ _1\"></span>t been early adopted b<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>the Group. <span class=\"_ _1\"></span>These standards are no<span class=\"_ _1\"></span>t expected to have a ma<span class=\"_ _1\"></span>terial impact on the entity<span class=\"_ _1\"></span> in the curr<span class=\"_ _1\"></span>ent or futur<span class=\"_ _1\"></span>e reporting periods and on f<span class=\"_ _1\"></span>oreseeable futur<span class=\"_ _1\"></span>e transactions.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "New st<span class=\"_ _0\"></span>andar<span class=\"_ _0\"></span>ds and int<span class=\"_ _0\"></span>erpr<span class=\"_ _0\"></span>etat<span class=\"_ _0\"></span>ions in iss<span class=\"_ _0\"></span>ue at the dat<span class=\"_ _0\"></span>e of author<span class=\"_ _0\"></span>isatio<span class=\"_ _0\"></span>n of these financial<span class=\"_ gs1da\"> </span>statement<span class=\"_ _0\"></span>s:<span class=\"_ _25a\"> </span>New standards, amendments<span class=\"_ _1\"></span> and interpretations<span class=\"_ _25a\"> </span>The follo<span class=\"_ _1\"></span>wing amendments to Standards and a ne<span class=\"_ _1\"></span>w Interpre<span class=\"_ _1\"></span>tation have been adopted <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the financial <span class=\"_ _1\"></span>year beginning on 1 <span class=\"_ _1\"></span>April 2024:<span class=\"_ _25a\"> </span>\u2022 Amendments to IA<span class=\"_ _1\"></span>S 1;<span class=\"_ _25a\"> </span>\u2022 Amendments to IFRS 16; and<span class=\"_ _25a\"> </span>\u2022 Amendments to IA<span class=\"_ _1\"></span>S 7 and IFRS 7<span class=\"_ _1\"></span>.<span class=\"_ _25a\"> </span>The amendments listed abov<span class=\"_ _1\"></span>e did not have any<span class=\"_ _1\"></span> impact on the amounts r<span class=\"_ _1\"></span>ecognised in prior periods and are not expected to significantly<span class=\"_ _1\"></span> affect <span class=\"_ _1\"></span>the current or<span class=\"_ _1\"></span> future periods.<span class=\"_ _25a\"> </span>New standards, amendments and in<span class=\"_ _1\"></span>terpre<span class=\"_ _0\"></span>tations<span class=\"_ _1\"></span> not yet<span class=\"_ _1\"></span> adopted<span class=\"_ _25a\"> </span>Certain new accoun<span class=\"_ _1\"></span>ting standards and interpreta<span class=\"_ _1\"></span>tions have been published that ar<span class=\"_ _1\"></span>e not mandatory <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> 31 March 2025 reporting periods and have no<span class=\"_ _1\"></span>t been early adopted b<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>the Group. <span class=\"_ _1\"></span>These standards are no<span class=\"_ _1\"></span>t expected to have a ma<span class=\"_ _1\"></span>terial impact on the entity<span class=\"_ _1\"></span> in the curr<span class=\"_ _1\"></span>ent or futur<span class=\"_ _1\"></span>e reporting periods and on f<span class=\"_ _1\"></span>oreseeable futur<span class=\"_ _1\"></span>e transactions.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls4f ws56 gs1eb\">3.  Segment<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> rep<span class=\"_ _0\"></span>orting<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1ec\">The Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s business is the manuf<span class=\"_ _1\"></span>acturing of and de<span class=\"_ _1\"></span>velopment, commercialisation and licensing o<span class=\"_ _1\"></span>f the associa<span class=\"_ _1\"></span>ted </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1ed\">proprietary<span class=\"_ _1\"></span> technology<span class=\"_ _1\"></span> for<span class=\"_ _1\"></span> the manufactur<span class=\"_ _1\"></span>e of <span class=\"_ _1\"></span>Accoy<span class=\"_ _1\"></span>a wood, <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoy<span class=\"_ _1\"></span>a wood elements and r<span class=\"_ _1\"></span>elated acetylation </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1ee\">technologies. Segmental reporting is divided betw<span class=\"_ _1\"></span>een corporate activities and activities directly<span class=\"_ _1\"></span> attributable to </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1ef\">Accoya<span class=\"_ gs58\"> </span>(<span class=\"_ _2\"></span>prior year<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>Accoya, <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoya, Corpor<span class=\"_ _1\"></span>ate and R&amp;D<span class=\"_ _1\"></span>). The Gr<span class=\"_ _1\"></span>oup has changed its basis of segmental r<span class=\"_ _1\"></span>eporting </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1f0\">following <span class=\"_ _1\"></span>the decision to close <span class=\"_ _1\"></span>the T<span class=\"_ _2\"></span>rico<span class=\"_ _1\"></span>ya Hull plant. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1f1\">Following <span class=\"_ _1\"></span>the change in wa<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>the business is viewed, <span class=\"_ _1\"></span>the prior <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> comparatives have been r<span class=\"_ _1\"></span>estated to r<span class=\"_ _1\"></span>eflect </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1f2\">this<span class=\"_ gs58\"> </span>change. </div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls92 wsa6 gs1f3\">Accoya<span class=\"_ _25a\"> </span></div><div class=\"gs1f4\"><table class=\"s w15b heb\" id=\"_3135a742-d396-415b-b2ae-b7db0c5e1127\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x180 h24 y2151 ff3 fs1a fc1 sc0 ls1 ws1\">Accoya Segment<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x187 h24 y2152 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x34e h24 y2153 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x34f h24 y2154 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended </td><td class=\"t m0 x189 h24 y2155 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended </td><td class=\"t m0 x350 h24 y2156 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x351 h24 y2157 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x26f h24 y2158 ff3 fs1a fc1 sc0 ls1 ws1\">31 March  </td><td class=\"t m0 x352 h24 y2159 ff3 fs1a fc1 sc0 ls1 ws1\">31 March  </td><td class=\"t m0 x353 h24 y215a ff3 fs1a fc1 sc0 ls1 ws1\"> 31 March </td><td class=\"t m0 x272 h24 y215b ff3 fs1a fc1 sc0 ls1 ws1\">31<span class=\"_ gs1f5\"> </span>March  </td><td class=\"t m0 x354 h24 y215c ff3 fs1a fc1 sc0 ls1 ws1\">31 March  </td><td class=\"t m0 x355 h24 y215d ff3 fs1a fc1 sc0 ls1 ws1\">31 March  </td></tr><tr><td></td><td class=\"t m0 x178 h24 y215e ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x179 h24 y215f ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17a h24 y2160 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17b h24 y2161 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17c h24 y2162 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2163 ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td></tr><tr><td></td><td></td><td class=\"t m0 x184 h24 y2164 ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x185 h24 y2165 ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x187 h24 y2166 ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x356 h24 y2167 ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x357 h24 y2168 ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td><td class=\"t m0 x189 h24 y2169 ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x358 h24 y216a ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y216b ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x17e h24 y216c ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17f h24 y216d ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x180 h24 y216e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x181 h24 y216f ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x182 h24 y2170 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x183 h24 y2171 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2101 wc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8c\">Accoya wood rev<span class=\"_ _1\"></span>enue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35a y2101 wd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">124,0<span class=\"_ _0\"></span>47<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35b y2101 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35c y2101 wf he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">124,<span class=\"_ _0\"></span>047<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35d y2101 w10 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>23<span class=\"_ _0\"></span>,13<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35e y2101 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35f y2101 w11 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>23<span class=\"_ _0\"></span>,139<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214c w12 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ricoya panel revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x360 y214c w13 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>698<span class=\"_ _25a\"> </span></div></td><td class=\"c n x361 y214c we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x362 y214c w13 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>698<span class=\"_ _25a\"> </span></div></td><td class=\"c n x363 y214c w15c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">4<span class=\"_ _0\"></span>,13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x364 y214c we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x365 y214c w15 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">4,1<span class=\"_ _0\"></span>34<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2172 w16 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Licence revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x366 y2172 w17 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">375<span class=\"_ _25a\"> </span></div></td><td class=\"c n x367 y2172 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x368 y2172 w17 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">375<span class=\"_ _25a\"> </span></div></td><td class=\"c n x369 y2172 w18 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36a y2172 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36b y2172 w19 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2173 w1a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36c y2173 w1b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,512<span class=\"_ _25a\"> </span></div></td><td class=\"c n x367 y2173 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36d y2173 w1b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,512<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36e y2173 w15d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,<span class=\"_ _0\"></span>820<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36f y2173 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x370 y2173 w1c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,8<span class=\"_ _0\"></span>20<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2174 w15e he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 lsf7 ws10d\">T<span class=\"_ _1\"></span>otal<span class=\"_ _1\"></span> Revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x371 y2174 w20 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">136<span class=\"_ _0\"></span>,6<span class=\"_ _0\"></span>32<span class=\"_ _25a\"> </span></div></td><td class=\"c n x372 y2174 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x373 y2174 w15f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>36,<span class=\"_ _0\"></span>632<span class=\"_ _25a\"> </span></div></td><td class=\"c n x374 y2174 w160 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">136<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>170<span class=\"_ _25a\"> </span></div></td><td class=\"c n x375 y2174 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x376 y2174 w161 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">136<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>170<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w22 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Co<span class=\"_ _0\"></span>st of s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ab y2106 w23 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,205<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ac y2106 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ad y2106 w23 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,205<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ae y2106 w24 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,287<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1af y2106 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b0 y2106 w24 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,287<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w25 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls47 ws151\">Gross<span class=\"_ _1\"></span> profit<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b1 y214e w26 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">41,<span class=\"_ _0\"></span>427<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b2 y214e we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b3 y214e w27 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">41<span class=\"_ _0\"></span>,427<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b4 y214e w28 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">40,883<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b5 y214e we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b6 y214e w28 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">40,883<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w29 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _25a\"> </span></div></td><td class=\"c n x377 y214f w162 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(30,08<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x378 y214f w163 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(12<span class=\"_ _0\"></span>,030)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x379 y214f w164 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x37a y214f w165 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x37b y214f w166 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>8,2<span class=\"_ _0\"></span>00)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x37c y214f w167 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w31 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls7f ws8b\">Oper<span class=\"_ _0\"></span>ating profit/<span class=\"_ _1\"></span>(loss)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x37d y2175 w168 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">11,<span class=\"_ _0\"></span>34<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x37e y2175 w2c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(12<span class=\"_ _0\"></span>,03<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x37f y2175 w169 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x380 y2175 w16a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>57<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x381 y2175 w16b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(8<span class=\"_ _0\"></span>,20<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x382 y2175 w16c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">(<span class=\"_ _1\"></span>4,627)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w31 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls7f ws8b\">Oper<span class=\"_ _0\"></span>ating profit/<span class=\"_ _1\"></span>(loss)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x383 y210b w16d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">11,<span class=\"_ _0\"></span>34<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x384 y210b w2c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(12<span class=\"_ _0\"></span>,03<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x385 y210b w169 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x386 y210b w16e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>57<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x387 y210b w16b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(8<span class=\"_ _0\"></span>,20<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1a3 y210b w16c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">(<span class=\"_ _1\"></span>4,627)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w16f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation and amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x388 y2150 w170 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x389 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38a y2150 w171 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38b y2150 w172 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38c y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38d y2150 w173 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210d w174 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Profit on disposal of<span class=\"_ _1\"></span> assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38e y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38f y210d w175 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(12)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x390 y210d w176 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(<span class=\"_ _0\"></span>12)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x391 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x392 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x393 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w177 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x394 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x395 y20e7 w178 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18<span class=\"_ _0\"></span>,320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x396 y20e7 w179 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>8,32<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x397 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x398 y20e7 w17a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _1\"></span>,000<span class=\"_ _25a\"> </span></div></td><td class=\"c n x399 y20e7 w109 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _2\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w17b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gain on disposal of in<span class=\"_ _1\"></span>vestment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39a y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39b y20e8 w17c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(10,<span class=\"_ _0\"></span>382)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39c y20e8 w17d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(<span class=\"_ _0\"></span>10,382<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39f y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w17e he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls13e ws157\">EB<span class=\"_ _0\"></span>ITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a0 y20e9 w17f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20,<span class=\"_ _0\"></span>562<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a1 y20e9 w180 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a2 y20e9 w181 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">16,<span class=\"_ _0\"></span>458<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a3 y20e9 w182 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>3,1<span class=\"_ _0\"></span>52<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a4 y20e9 w183 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>1,2<span class=\"_ _0\"></span>00)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a5 y20e9 w184 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">11<span class=\"_ _0\"></span>,95<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls1 ws1 gs1f6\">Recon<span class=\"_ _0\"></span>ciliatio<span class=\"_ _0\"></span>n of Accoya Adju<span class=\"_ _0\"></span>sted EBIT a<span class=\"_ _0\"></span>nd EBITDA<span class=\"_ _25a\"> </span></div><div class=\"gs1f7\"><table class=\"s w185 hec\" id=\"_bf96c156-007d-42b1-9905-27a7ab311c1f\"><tr><td></td><td class=\"t m0 x350 h24 y2176 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x351 h24 y2177 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x354 h24 y2178 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x355 h24 y2179 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x17c h24 y217a ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x17d h24 y217b ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x182 h24 y217c ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y217d ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y20e7 w186 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Operating profit<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a6 y20e7 w168 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">11,<span class=\"_ _0\"></span>34<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x198 y20e7 w187 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>573<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w188 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share of<span class=\"_ _1\"></span> Accoy<span class=\"_ _1\"></span>a USA EBIT<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a7 y20e8 w189 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a8 y20e8 w18a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(3,993)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w18b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Adjusted EBIT<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a9 y20e9 w18c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,7<span class=\"_ _0\"></span>22<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3aa y20e9 w18d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"gs1f8\"><table class=\"s w18e hec\" id=\"_88d368ba-401f-4756-a8a8-7e36d9f725fd\"><tr><td></td><td class=\"t m0 x350 h24 y217e ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x351 h24 y217f ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x354 h24 y2180 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x355 h24 y2181 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x17c h24 y2182 ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x17d h24 y2183 ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x182 h24 y2184 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2185 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y20e7 w18f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Underlying EBITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ab y20e7 w17f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20,5<span class=\"_ _0\"></span>62<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ac y20e7 w182 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>3,1<span class=\"_ _0\"></span>52<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w190 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share of<span class=\"_ _1\"></span> Accoy<span class=\"_ _1\"></span>a USA EBITD<span class=\"_ _1\"></span>A<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ad y20e8 w191 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ae y20e8 w192 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>3,7<span class=\"_ _0\"></span>24)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w193 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Adjusted EBITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3af y20e9 w194 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">14,<span class=\"_ _0\"></span>517<span class=\"_ _25a\"> </span></div></td><td class=\"c n x2a3 y20e9 w195 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1f9\">Revenue includes <span class=\"_ _1\"></span>the sale of<span class=\"_ _1\"></span> Acco<span class=\"_ _1\"></span>ya, licence income and other r<span class=\"_ _1\"></span>evenue, principally<span class=\"_ _1\"></span> relating to <span class=\"_ _1\"></span>the sale of<span class=\"_ _1\"></span> acetic </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1fa\">acid. Revenue also includes sales o<span class=\"_ _1\"></span>f lower<span class=\"_ _1\"></span> visual gr<span class=\"_ _1\"></span>ade Acco<span class=\"_ _1\"></span>ya to <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoy<span class=\"_ _1\"></span>a customers for<span class=\"_ _1\"></span> the purposes of<span class=\"_ _1\"></span> producing </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1fb\">T<span class=\"_ _2\"></span>ricoya<span class=\"_ gs58\"> </span>panels.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1fd\">All costs of<span class=\"_ _1\"></span> sales are allocated against manufacturing activities in <span class=\"_ _1\"></span>Arnhem and in Barry<span class=\"_ _1\"></span> (Wales<span class=\"_ _2\"></span>) unless they<span class=\"_ _1\"></span> can be </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1fe\">directly<span class=\"_ _1\"></span> attributable to a licensee. Other<span class=\"_ _1\"></span> operating costs include all costs associated <span class=\"_ _1\"></span>with the operation o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the Arnhem </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs1ff\">and Barry manuf<span class=\"_ _1\"></span>acturing sites, including directly attributable adminis<span class=\"_ _1\"></span>tration, sales and marketing cos<span class=\"_ _1\"></span>ts. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs200\">See note 5 f<span class=\"_ _1\"></span>or explanation o<span class=\"_ _1\"></span>f Excep<span class=\"_ _1\"></span>tional items.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs201\">Corporate<span class=\"_ _25a\"> </span></div><div class=\"gs202\"><table class=\"s w196 hed\" id=\"_da0a7f4b-e94f-4db3-8bd6-827066abb779\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x3b0 h24 y2186 ff3 fs1a fc1 sc0 ls1 ws1\">Corporate Segment<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x3b1 h24 y2187 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x3b2 h24 y2188 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x3b3 h24 y2189 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x3b4 h24 y218a ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x3b5 h24 y218b ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended </td><td class=\"t m0 x3b6 h24 y218c ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x3b7 h24 y218d ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3b8 h24 y218e ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3b9 h24 y218f ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3ba h24 y2190 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3bb h24 y2191 ff3 fs1a fc1 sc0 ls1 ws1\"> 31 March </td><td class=\"t m0 x3bc h24 y2192 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x3bd h24 y2193 ff3 fs1a fc1 sc0 ls1 ws1\">2025 </td><td class=\"t m0 x3be h24 y2194 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3bf h24 y2195 ff3 fs1a fc1 sc0 ls1 ws1\">2025 </td><td class=\"t m0 x216 h24 y2196 ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td><td class=\"t m0 x214 h24 y2197 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y2198 ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td></tr><tr><td></td><td></td><td class=\"t m0 x3c0 h24 y2199 ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x3c1 h24 y219a ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x3b1 h24 y219b ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c2 h24 y219c ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c3 h24 y219d ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3b4 h24 y219e ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c4 h24 y219f ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c5 h24 y21a0 ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x3c6 h24 y21a1 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c7 h24 y21a2 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c8 h24 y21a3 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c9 h24 y21a4 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x217 h24 y21a5 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y21a6 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2105 wc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8c\">Accoya wood rev<span class=\"_ _1\"></span>enue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ca y2105 w6d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cb y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cc y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cd y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x375 y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ce y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w16 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Licence revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cf y2106 w70 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d0 y2106 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d1 y2106 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d2 y2106 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36a y2106 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d3 y2106 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w1a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ca y214e w6d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cb y214e we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cc y214e we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cd y214e we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x375 y214e we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ce y214e we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w15e he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 lsf7 ws10d\">T<span class=\"_ _1\"></span>otal<span class=\"_ _1\"></span> Revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d4 y214f w6d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d5 y214f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d6 y214f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d7 y214f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d8 y214f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d9 y214f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w22 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Co<span class=\"_ _0\"></span>st of s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3da y2175 w6d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3db y2175 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3dc y2175 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3dd y2175 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x211 y2175 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3de y2175 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w197 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 lsf7 ws10d\">Gross result<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cf y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3df y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e0 y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e1 y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e2 y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e3 y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w29 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e4 y210b w198 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3,<span class=\"_ _0\"></span>694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e5 y210b we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e6 y210b w199 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,694<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e7 y210b w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e8 y210b we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e9 y210b w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w31 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls7f ws8b\">Oper<span class=\"_ _0\"></span>ating profit/<span class=\"_ _1\"></span>(loss)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ea y2150 w19b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3eb y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ec y2150 w198 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ed y2150 w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ee y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ef y2150 w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w31 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls7f ws8b\">Oper<span class=\"_ _0\"></span>ating profit/<span class=\"_ _1\"></span>(loss)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f0 y20e7 w19b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f1 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f2 y20e7 w198 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f3 y20e7 w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f4 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f5 y20e7 w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w16f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation and amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f6 y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f7 y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f8 y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f9 y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3fa y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x24b y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w17e he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls13e ws157\">EB<span class=\"_ _0\"></span>ITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3fb y20e9 w199 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(<span class=\"_ _0\"></span>3,<span class=\"_ _0\"></span>694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3fc y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3fd y20e9 w19b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3fe y20e9 w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x392 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ff y20e9 w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs203\">Corporate costs ar<span class=\"_ _1\"></span>e those costs not directly<span class=\"_ _1\"></span> attributable <span class=\"_ _1\"></span>to Acco<span class=\"_ _1\"></span>ya activities. This includes managemen<span class=\"_ _1\"></span>t and the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs204\">Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s corporate and gener<span class=\"_ _1\"></span>al administration costs including <span class=\"_ _1\"></span>the head office in London. See note 5 f<span class=\"_ _1\"></span>or explana<span class=\"_ _1\"></span>tion of </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs205\">Exceptional items. </div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls13f ws158 gs206\">To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _13\"></span>l<span class=\"_ _25a\"> </span></div><div class=\"gs207\"><table class=\"s w19c hee\" id=\"_3a7cf8a1-6451-40ef-90b5-aca20435910e\"><tr><td></td><td></td><td></td><td class=\"t m0 x400 h24 y21a7 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x3b1 h24 y21a8 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x3b2 h24 y21a9 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x401 h24 y21aa ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x402 h24 y21ab ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x3b5 h24 y21ac ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended </td><td class=\"t m0 x3b6 h24 y21ad ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x403 h24 y21ae ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3b8 h24 y21af ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3b9 h24 y21b0 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3ba h24 y21b1 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x404 h24 y21b2 ff3 fs1a fc1 sc0 ls1 ws1\"> 31 March </td><td class=\"t m0 x3bc h24 y21b3 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x3bd h24 y21b4 ff3 fs1a fc1 sc0 ls1 ws1\">2025 </td><td class=\"t m0 x3be h24 y21b5 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x405 h24 y21b6 ff3 fs1a fc1 sc0 ls1 ws1\">2025 </td><td class=\"t m0 x216 h24 y21b7 ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td><td class=\"t m0 x214 h24 y21b8 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y21b9 ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td></tr><tr><td></td><td></td><td class=\"t m0 x3c0 h24 y21ba ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x3c1 h24 y21bb ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x3b1 h24 y21bc ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c2 h24 y21bd ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c3 h24 y21be ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3b4 h24 y21bf ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c4 h24 y21c0 ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c5 h24 y21c1 ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x406 h24 y21c2 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x407 h24 y21c3 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c8 h24 y21c4 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c9 h24 y21c5 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x217 h24 y21c6 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y21c7 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2173 wc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8c\">Accoya wood rev<span class=\"_ _1\"></span>enue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35a y2173 wd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">124,0<span class=\"_ _0\"></span>47<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35b y2173 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x408 y2173 wd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">124,<span class=\"_ _0\"></span>047<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35d y2173 w10 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>23<span class=\"_ _0\"></span>,13<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35e y2173 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35f y2173 w11 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>23<span class=\"_ _0\"></span>,139<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2174 w12 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ricoya panel revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x360 y2174 w13 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>698<span class=\"_ _25a\"> </span></div></td><td class=\"c n x361 y2174 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x362 y2174 w13 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>698<span class=\"_ _25a\"> </span></div></td><td class=\"c n x363 y2174 w15c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">4<span class=\"_ _0\"></span>,13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x364 y2174 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x365 y2174 w15 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">4,1<span class=\"_ _0\"></span>34<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w16 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Licence revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x366 y2106 w17 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">375<span class=\"_ _25a\"> </span></div></td><td class=\"c n x367 y2106 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x368 y2106 w17 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">375<span class=\"_ _25a\"> </span></div></td><td class=\"c n x369 y2106 w18 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36a y2106 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36b y2106 w19 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w1a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36c y214e w1b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,512<span class=\"_ _25a\"> </span></div></td><td class=\"c n x367 y214e we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36d y214e w1b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,512<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36e y214e w15d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,<span class=\"_ _0\"></span>820<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36f y214e we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x370 y214e w1c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,8<span class=\"_ _0\"></span>20<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w15e he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 lsf7 ws10d\">T<span class=\"_ _1\"></span>otal<span class=\"_ _1\"></span> Revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x371 y214f w20 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">136<span class=\"_ _0\"></span>,6<span class=\"_ _0\"></span>32<span class=\"_ _25a\"> </span></div></td><td class=\"c n x372 y214f we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x373 y214f w15f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>36,<span class=\"_ _0\"></span>632<span class=\"_ _25a\"> </span></div></td><td class=\"c n x374 y214f w160 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">136<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>170<span class=\"_ _25a\"> </span></div></td><td class=\"c n x375 y214f we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x376 y214f w161 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">136<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>170<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w22 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Co<span class=\"_ _0\"></span>st of s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ab y2175 w23 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,205<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ac y2175 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ad y2175 w23 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,205<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ae y2175 w24 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,287<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1af y2175 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b0 y2175 w24 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,287<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c8 w19d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gross profit<span class=\"_ _25a\"> </span></div></td><td class=\"c n x409 y21c8 w26 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">41,42<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x40a y21c8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x40b y21c8 w27 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">41<span class=\"_ _0\"></span>,427<span class=\"_ _25a\"> </span></div></td><td class=\"c n x40c y21c8 w19e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">40,883<span class=\"_ _25a\"> </span></div></td><td class=\"c n x40d y21c8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x40e y21c8 w28 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">40,883<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w29 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _25a\"> </span></div></td><td class=\"c n x40f y210b w19f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7 wsb\">(<span class=\"_ _0\"></span>33,7<span class=\"_ _0\"></span>78)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x410 y210b w1a0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>12,0<span class=\"_ _0\"></span>30)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x411 y210b w2d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">(<span class=\"_ _1\"></span>45,808)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x412 y210b w2e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(41<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x413 y210b w166 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>8,2<span class=\"_ _0\"></span>00)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x414 y210b w1a1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">(50,127)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w31 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls7f ws8b\">Oper<span class=\"_ _0\"></span>ating profit/<span class=\"_ _1\"></span>(loss)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x415 y2150 w1a2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>6<span class=\"_ _3\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x416 y2150 w1a0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>12,0<span class=\"_ _0\"></span>30)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x417 y2150 w1a3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x418 y2150 w35 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(1,<span class=\"_ _0\"></span>04<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x419 y2150 w16b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(8<span class=\"_ _0\"></span>,20<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x41a y2150 w1a4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w38 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Finance income<span class=\"_ _25a\"> </span></div></td><td class=\"c n x41b y20e6 w3a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x41c y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x41d y20e6 w3a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x41e y20e6 w1a5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">138<span class=\"_ _25a\"> </span></div></td><td class=\"c n x41f y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x420 y20e6 w3c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>38<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w3d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Finance expense<span class=\"_ _25a\"> </span></div></td><td class=\"c n x421 y21c9 w3f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">(5<span class=\"_ _0\"></span>,96<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x422 y21c9 w1a6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>,102<span class=\"_ _25a\"> </span></div></td><td class=\"c n x423 y21c9 w1a7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x424 y21c9 w42 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>18<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x425 y21c9 w43 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">53<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x426 y21c9 w1a8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf5 ws7e\">(3,888)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w79 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Investment in joint <span class=\"_ _1\"></span>venture<span class=\"_ _25a\"> </span></div></td><td class=\"c n x427 y21ca w35 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(11,<span class=\"_ _0\"></span>871)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x428 y21ca we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x429 y21ca w35 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(11<span class=\"_ _0\"></span>,871)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x42a y21ca w48 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x42b y21ca we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x42c y21ca w48 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w49 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Lo<span class=\"_ _0\"></span>ss be<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>e tax<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1da y20e9 w4a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1db y20e9 w4b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">(<span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>,92<span class=\"_ _0\"></span>8)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1dc y20e9 w4c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">(20,806<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1dd y20e9 w4d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1de y20e9 w4e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1df y20e9 w4f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs208\">See note 5 f<span class=\"_ _1\"></span>or details of<span class=\"_ _1\"></span> Exceptional items. </div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs20a\">Reconciliation o<span class=\"_ _1\"></span>f Underlying EBI<span class=\"_ _1\"></span>T and EBIT<span class=\"_ _1\"></span>DA<span class=\"_ _25a\"> </span></div><div class=\"gs20b\"><table class=\"s w1a9 hef\" id=\"_cd9a7f05-a555-4df3-b89e-7c4e2c592a8d\"><tr><td></td><td class=\"t m0 x187 h24 y21cb ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x34e h24 y21cc ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x42d h24 y21cd ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x189 h24 y21ce ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x350 h24 y21cf ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended </td><td class=\"t m0 x351 h24 y21d0 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x42e h24 y21d1 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x352 h24 y21d2 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x271 h24 y21d3 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x42f h24 y21d4 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x430 h24 y21d5 ff3 fs1a fc1 sc0 ls1 ws1\"> 31 March </td><td class=\"t m0 x355 h24 y21d6 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x431 h24 y21d7 ff3 fs1a fc1 sc0 ls1 ws1\">2025 </td><td class=\"t m0 x179 h24 y21d8 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17a h24 y21d9 ff3 fs1a fc1 sc0 ls1 ws1\">2025 </td><td class=\"t m0 x17b h24 y21da ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td><td class=\"t m0 x17c h24 y21db ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y21dc ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td></tr><tr><td></td><td></td><td class=\"t m0 x184 h24 y21dd ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x185 h24 y21de ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x356 h24 y21df ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x357 h24 y21e0 ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td><td></td><td class=\"t m0 x432 h24 y21e1 ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y21e2 ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x17e h24 y21e3 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17f h24 y21e4 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x180 h24 y21e5 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x433 h24 y21e6 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x182 h24 y21e7 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y21e8 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y210b w1aa he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Operating profit<span class=\"_ _1\"></span>/(loss<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x434 y210b w1ab he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x435 y210b w2c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(12<span class=\"_ _0\"></span>,03<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x436 y210b w1ac he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x437 y210b w35 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>1,0<span class=\"_ _0\"></span>44)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x438 y210b w16b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(8,<span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x439 y210b w1a4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w16f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation and amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x43a y2150 w170 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x43b y2150 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x43c y2150 w171 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x43d y2150 w1ad he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x43e y2150 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x43f y2150 w1ae he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w174 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Profit on disposal of<span class=\"_ _1\"></span> assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38e y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38f y20e6 w1af he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(<span class=\"_ _0\"></span>12)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x440 y20e6 w1b0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(<span class=\"_ _0\"></span>12)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x441 y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x442 y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x443 y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w177 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cf y20e7 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x444 y20e7 w1b1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18,<span class=\"_ _0\"></span>320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a2 y20e7 w178 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18<span class=\"_ _0\"></span>,320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x445 y20e7 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x446 y20e7 w109 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _2\"></span>,000<span class=\"_ _25a\"> </span></div></td><td class=\"c n x447 y20e7 w109 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _2\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w17b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gain on disposal of in<span class=\"_ _1\"></span>vestment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x448 y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x449 y20e8 w163 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(10,3<span class=\"_ _0\"></span>82)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x44a y20e8 w17c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(10,<span class=\"_ _0\"></span>382)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x44b y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x44c y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x44d y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w1b2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">EBITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x44e y20e9 w1b3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">16<span class=\"_ _0\"></span>,86<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x44f y20e9 w1b4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x450 y20e9 w1b5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>,76<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x451 y20e9 w1b6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,<span class=\"_ _0\"></span>535<span class=\"_ _25a\"> </span></div></td><td class=\"c n x452 y20e9 w1b7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>1,<span class=\"_ _0\"></span>200)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x453 y20e9 w1b8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs20c\">Reconciliation o<span class=\"_ _1\"></span>f Adjusted EBIT and<span class=\"_ _1\"></span> EBITD<span class=\"_ _1\"></span>A<span class=\"_ _25a\"> </span></div><div class=\"gs20d\"><table class=\"s w1b9 hf0\" id=\"_1d7b4913-0987-4d9f-80ae-43486806d17c\"><tr><td></td><td class=\"t m0 x350 h24 y21e9 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x351 h24 y21ea ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x354 h24 y21eb ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x355 h24 y21ec ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x17c h24 y21ed ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x17d h24 y21ee ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x182 h24 y21ef ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y21f0 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y20e7 w1aa he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Operating profit<span class=\"_ _1\"></span>/(loss<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x454 y20e7 w33 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>6<span class=\"_ _3\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x455 y20e7 w35 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>1,0<span class=\"_ _0\"></span>44)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w188 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share of<span class=\"_ _1\"></span> Accoy<span class=\"_ _1\"></span>a USA EBIT<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a7 y20e8 w189 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a8 y20e8 w18a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(3,993)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w18b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Adjusted EBIT<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1fd y20e9 w1ba he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">(<span class=\"_ _0\"></span>1,9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>2)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x456 y20e9 w1bb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(5,037<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"gs20e\"><table class=\"s w18e hec\" id=\"_162184f3-a30e-4b3d-a2ab-09c145cedfbd\"><tr><td></td><td class=\"t m0 x350 h24 y21f1 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x351 h24 y21f2 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x354 h24 y21f3 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x355 h24 y21f4 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x17c h24 y21f5 ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x17d h24 y21f6 ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x182 h24 y21f7 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y21f8 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y20e7 w18f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Underlying EBITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x457 y20e7 w1bc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">16<span class=\"_ _0\"></span>,86<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x458 y20e7 w1b6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,<span class=\"_ _0\"></span>535<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w190 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share of<span class=\"_ _1\"></span> Accoy<span class=\"_ _1\"></span>a USA EBITD<span class=\"_ _1\"></span>A<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ad y20e8 w191 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ae y20e8 w192 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>3,7<span class=\"_ _0\"></span>24)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w193 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Adjusted EBITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x459 y20e9 w178 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10,<span class=\"_ _0\"></span>823<span class=\"_ _25a\"> </span></div></td><td class=\"c n x45a y20e9 w1bd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">4,811<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs20f\">Analysis of<span class=\"_ _1\"></span> Revenue b<span class=\"_ _1\"></span>y geographical ar<span class=\"_ _1\"></span>ea of customers:<span class=\"_ _25a\"> </span></div><div class=\"gs210\"><table class=\"s w1be hf1\" id=\"_6ae51fac-58bf-4fa5-8936-9f9fd1f71919\"><tr><td></td><td class=\"t m0 x17c h24 y21f9 ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x17d h24 y21f9 ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x182 h24 y21fa ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y21fa ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y210c w1bf he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">UK and Ireland<span class=\"_ _25a\"> </span></div></td><td class=\"c n x45b y210c w1c0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">54,103<span class=\"_ _25a\"> </span></div></td><td class=\"c n x45c y210c w1c1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">46,903<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210d w1c2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Rest of<span class=\"_ _1\"></span> Europe<span class=\"_ _25a\"> </span></div></td><td class=\"c n x45d y210d w1c3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">51,<span class=\"_ _0\"></span>276<span class=\"_ _25a\"> </span></div></td><td class=\"c n x45e y210d w1c4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">4<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6<span class=\"_ _3\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w1c5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Americas<span class=\"_ _25a\"> </span></div></td><td class=\"c n x45f y20e7 w1c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">15<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x460 y20e7 w1c7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">28,878<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w1c8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws77\">Rest of W<span class=\"_ _1\"></span>orld<span class=\"_ _25a\"> </span></div></td><td class=\"c n x461 y20e8 w1c9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">15<span class=\"_ _0\"></span>,332<span class=\"_ _25a\"> </span></div></td><td class=\"c n x462 y20e8 w1ca he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">13,025<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x463 y20e9 w20 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">136<span class=\"_ _0\"></span>,6<span class=\"_ _0\"></span>32<span class=\"_ _25a\"> </span></div></td><td class=\"c n x464 y20e9 w21 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">13<span class=\"_ _0\"></span>6,170<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs211\">Revenue gener<span class=\"_ _1\"></span>ated from <span class=\"_ _1\"></span>two customers exceeded 10% o<span class=\"_ _1\"></span>f Group r<span class=\"_ _1\"></span>evenue of<span class=\"_ _1\"></span> 2025. <span class=\"_ _1\"></span>These two customers r<span class=\"_ _1\"></span>epresented </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs212\">32% (\u20ac17<span class=\"_ _2\"></span>,302,000) and 37% (\u20ac20<span class=\"_ _1\"></span>,263,000<span class=\"_ _1\"></span>) of <span class=\"_ _1\"></span>the rev<span class=\"_ _1\"></span>enue from <span class=\"_ _1\"></span>the United Kingdom and Ireland, relating <span class=\"_ _1\"></span>to Acco<span class=\"_ _1\"></span>ya </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs213\">revenue. R<span class=\"_ _1\"></span>evenue generated <span class=\"_ _1\"></span>from tw<span class=\"_ _1\"></span>o customers exceeded 10% of<span class=\"_ _1\"></span> Group re<span class=\"_ _1\"></span>venue of<span class=\"_ _1\"></span> 2024. <span class=\"_ _1\"></span>This included 36% </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs214\">(\u20ac16,717<span class=\"_ _2\"></span>,000<span class=\"_ _1\"></span>) and 33% (\u20ac15,46<span class=\"_ _1\"></span>1,000<span class=\"_ _1\"></span>) of <span class=\"_ _1\"></span>the rev<span class=\"_ _1\"></span>enue from <span class=\"_ _1\"></span>the United Kingdom and Ireland, relating <span class=\"_ _1\"></span>to Acco<span class=\"_ _1\"></span>ya revenue.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs216\">Asset<span class=\"_ _0\"></span>s and<span class=\"_ _1\"></span> liabilities on a segmental basis:<span class=\"_ _25a\"> </span></div><div class=\"gs217\"><table class=\"s w1cb hf2\" id=\"_4f2403fd-9a0c-4909-920c-eb2d940cfdaa\"><tr><td></td><td class=\"t m0 x465 h24 y21fb ff3 fs1a fc1 sc0 ls1 ws1\">Accoya<span class=\"_ _25a\"> </span></td><td class=\"t m0 x466 h24 y21fc ff3 fs1a fc1 sc0 ls1 ws1\">Corporate<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c3 h24 y21fd ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td><td class=\"t m0 x467 h24 y21fe ff3 fs1a fc1 sc0 ls1 ws1\">Accoya<span class=\"_ _25a\"> </span></td><td class=\"t m0 x468 h24 y21ff ff3 fs1a fc1 sc0 ls1 ws1\">Corporate<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c5 h24 y2200 ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x3bd h24 y2201 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3be h24 y2202 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x405 h24 y2203 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x216 h24 y2204 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x214 h24 y2205 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y2206 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x406 h24 y2207 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x407 h24 y2208 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c8 h24 y2209 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c9 h24 y220a ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x217 h24 y220b ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y220c ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y210b w1cc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Non-current assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x469 y210b w1cd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">115<span class=\"_ _0\"></span>,50<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x46a y210b w1ce he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">1<span class=\"_ _0\"></span>,6<span class=\"_ _0\"></span>61<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e6 y210b w1cf he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">117<span class=\"_ _1\"></span>,1<span class=\"_ _1\"></span>6<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x46b y210b w1d0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7,9<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x46c y210b w1d1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,0<span class=\"_ _0\"></span>16<span class=\"_ _25a\"> </span></div></td><td class=\"c n x46d y210b w1d2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">1<span class=\"_ _0\"></span>38<span class=\"_ _0\"></span>,94<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w1d3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Current assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x46e y2150 w1d4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">52<span class=\"_ _0\"></span>,142<span class=\"_ _25a\"> </span></div></td><td class=\"c n x46f y2150 w1d5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">11,<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x470 y2150 w96 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">63<span class=\"_ _0\"></span>,787<span class=\"_ _25a\"> </span></div></td><td class=\"c n x471 y2150 w1d6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">52<span class=\"_ _0\"></span>,321<span class=\"_ _25a\"> </span></div></td><td class=\"c n x472 y2150 w1d7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>8,7<span class=\"_ _0\"></span>11<span class=\"_ _25a\"> </span></div></td><td class=\"c n x473 y2150 w1d8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">71,<span class=\"_ _0\"></span>032<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w1d9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Current liabilities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x474 y20e6 w1da he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">(20,4<span class=\"_ _0\"></span>55)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x475 y20e6 w1db he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _3\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x476 y20e6 wa3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(30,<span class=\"_ _0\"></span>234)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x477 y20e6 w1dc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">(<span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>05<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x478 y20e6 w1dd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x479 y20e6 wa4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(<span class=\"_ _0\"></span>26<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>6)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w1de he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Net current assets<span class=\"_ _1\"></span>/(liabilities<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x47a y21c9 w1df he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">31,6<span class=\"_ _0\"></span>87<span class=\"_ _25a\"> </span></div></td><td class=\"c n x47b y21c9 w1e0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>86<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x47c y21c9 wa6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _0\"></span>3,<span class=\"_ _0\"></span>553<span class=\"_ _25a\"> </span></div></td><td class=\"c n x47d y21c9 w1e1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _0\"></span>0,2<span class=\"_ _0\"></span>16<span class=\"_ _25a\"> </span></div></td><td class=\"c n x47e y21c9 w1e2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">14<span class=\"_ _0\"></span>,61<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x47f y21c9 w1e3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>4,8<span class=\"_ _0\"></span>26<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w1e4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Non-current liabilities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x480 y20e8 w1e5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls78 ws75\">(2,663)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x481 y20e8 w1e6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">(50,734)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x482 y20e8 wb3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(53<span class=\"_ _0\"></span>,397<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x483 y20e8 w1e7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _3\"></span>9,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x484 y20e8 w1e8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls108 ws120\">(55,<span class=\"_ _1\"></span>137)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x485 y20e8 wb4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w1e9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Net assets<span class=\"_ _1\"></span>/(liabilities<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x486 y20e9 w1ea he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">14<span class=\"_ _0\"></span>4,52<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x487 y20e9 w1eb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(4<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x488 y20e9 wff he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">9<span class=\"_ _0\"></span>7,<span class=\"_ _3\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x489 y20e9 wd9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">15<span class=\"_ _0\"></span>8,<span class=\"_ _0\"></span>326<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48a y20e9 w1ec he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48b y20e9 wed he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">118<span class=\"_ _0\"></span>,815<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs218\">The Investment accoun<span class=\"_ _1\"></span>ted for<span class=\"_ _1\"></span> using the equity<span class=\"_ _1\"></span> method (Investment in<span class=\"_ _1\"></span>to Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _1\"></span>) is included in the <span class=\"_ _1\"></span>Accoya </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs219\">segment. See note 27<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs21a\">Analysis of<span class=\"_ _1\"></span> non-current assets (<span class=\"_ _2\"></span>other <span class=\"_ _1\"></span>than financial assets and def<span class=\"_ _1\"></span>erred tax<span class=\"_ _1\"></span>):<span class=\"_ _25a\"> </span></div><div class=\"gs21b\"><table class=\"s w1ed hf3\" id=\"_af76ed64-df2d-4ee5-8795-99aeb314fd39\"><tr><td></td><td class=\"t m0 x214 h24 y220d ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y220d ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y220e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y220e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y210d w1ee he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">UK<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48c y210d w1ef he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">4,1<span class=\"_ _0\"></span>69<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48d y210d w97 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">2<span class=\"_ _0\"></span>3,1<span class=\"_ _0\"></span>29<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w1f0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other countries<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48e y20e7 w1f1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">1<span class=\"_ _0\"></span>08<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>76<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x261 y20e7 w1f2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">111,<span class=\"_ _0\"></span>583<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w1f3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Un-allocated \u2013 Goodwill<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48f y20e8 w1f4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td><td class=\"c n x490 y20e8 w1f4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x229 y20e9 w87 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">117<span class=\"_ _1\"></span>,166<span class=\"_ _25a\"> </span></div></td><td class=\"c n x491 y20e9 w1d2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">1<span class=\"_ _0\"></span>38<span class=\"_ _0\"></span>,94<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs21c\">The segmental assets in the curr<span class=\"_ _1\"></span>ent y<span class=\"_ _1\"></span>ear <span class=\"_ _1\"></span>were predominantly<span class=\"_ _1\"></span> held in the UK, USA<span class=\"_ _1\"></span> and mainland Europe. <span class=\"_ _1\"></span>Additions </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs21d\">to property<span class=\"_ _1\"></span>, plant, equipmen<span class=\"_ _1\"></span>t and intangible assets in the curr<span class=\"_ _1\"></span>ent year<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>ere predominantly<span class=\"_ _1\"></span> incurred in the UK and </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs21e\">mainland Europe. <span class=\"_ _1\"></span>The increase in Inves<span class=\"_ _1\"></span>tment accounted for<span class=\"_ _1\"></span> using the equity<span class=\"_ _1\"></span> method (inves<span class=\"_ _1\"></span>tment into <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span>) </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs21f\">incurred in USA. <span class=\"_ _1\"></span>There are no significan<span class=\"_ _1\"></span>t intersegment rev<span class=\"_ _1\"></span>enues.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "3.  Segment<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> rep<span class=\"_ _0\"></span>orting<span class=\"_ _25a\"> </span>The Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s business is the manuf<span class=\"_ _1\"></span>acturing of and de<span class=\"_ _1\"></span>velopment, commercialisation and licensing o<span class=\"_ _1\"></span>f the associa<span class=\"_ _1\"></span>ted proprietary<span class=\"_ _1\"></span> technology<span class=\"_ _1\"></span> for<span class=\"_ _1\"></span> the manufactur<span class=\"_ _1\"></span>e of <span class=\"_ _1\"></span>Accoy<span class=\"_ _1\"></span>a wood, <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoy<span class=\"_ _1\"></span>a wood elements and r<span class=\"_ _1\"></span>elated acetylation technologies. Segmental reporting is divided betw<span class=\"_ _1\"></span>een corporate activities and activities directly<span class=\"_ _1\"></span> attributable to Accoya<span class=\"_ gs58\"> </span>(<span class=\"_ _2\"></span>prior year<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>Accoya, <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoya, Corpor<span class=\"_ _1\"></span>ate and R&amp;D<span class=\"_ _1\"></span>). The Gr<span class=\"_ _1\"></span>oup has changed its basis of segmental r<span class=\"_ _1\"></span>eporting following <span class=\"_ _1\"></span>the decision to close <span class=\"_ _1\"></span>the T<span class=\"_ _2\"></span>rico<span class=\"_ _1\"></span>ya Hull plant. Following <span class=\"_ _1\"></span>the change in wa<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>the business is viewed, <span class=\"_ _1\"></span>the prior <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> comparatives have been r<span class=\"_ _1\"></span>estated to r<span class=\"_ _1\"></span>eflect this<span class=\"_ gs58\"> </span>change. Accoya<span class=\"_ _25a\"> </span><table class=\"s w15b heb\" id=\"_3135a742-d396-415b-b2ae-b7db0c5e1127\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x180 h24 y2151 ff3 fs1a fc1 sc0 ls1 ws1\">Accoya Segment<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x187 h24 y2152 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x34e h24 y2153 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x34f h24 y2154 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended </td><td class=\"t m0 x189 h24 y2155 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended </td><td class=\"t m0 x350 h24 y2156 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x351 h24 y2157 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x26f h24 y2158 ff3 fs1a fc1 sc0 ls1 ws1\">31 March  </td><td class=\"t m0 x352 h24 y2159 ff3 fs1a fc1 sc0 ls1 ws1\">31 March  </td><td class=\"t m0 x353 h24 y215a ff3 fs1a fc1 sc0 ls1 ws1\"> 31 March </td><td class=\"t m0 x272 h24 y215b ff3 fs1a fc1 sc0 ls1 ws1\">31<span class=\"_ gs1f5\"> </span>March  </td><td class=\"t m0 x354 h24 y215c ff3 fs1a fc1 sc0 ls1 ws1\">31 March  </td><td class=\"t m0 x355 h24 y215d ff3 fs1a fc1 sc0 ls1 ws1\">31 March  </td></tr><tr><td></td><td class=\"t m0 x178 h24 y215e ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x179 h24 y215f ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17a h24 y2160 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17b h24 y2161 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17c h24 y2162 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2163 ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td></tr><tr><td></td><td></td><td class=\"t m0 x184 h24 y2164 ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x185 h24 y2165 ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x187 h24 y2166 ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x356 h24 y2167 ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x357 h24 y2168 ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td><td class=\"t m0 x189 h24 y2169 ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x358 h24 y216a ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y216b ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x17e h24 y216c ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17f h24 y216d ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x180 h24 y216e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x181 h24 y216f ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x182 h24 y2170 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x183 h24 y2171 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2101 wc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8c\">Accoya wood rev<span class=\"_ _1\"></span>enue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35a y2101 wd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">124,0<span class=\"_ _0\"></span>47<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35b y2101 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35c y2101 wf he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">124,<span class=\"_ _0\"></span>047<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35d y2101 w10 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>23<span class=\"_ _0\"></span>,13<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35e y2101 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35f y2101 w11 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>23<span class=\"_ _0\"></span>,139<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214c w12 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ricoya panel revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x360 y214c w13 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>698<span class=\"_ _25a\"> </span></div></td><td class=\"c n x361 y214c we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x362 y214c w13 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>698<span class=\"_ _25a\"> </span></div></td><td class=\"c n x363 y214c w15c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">4<span class=\"_ _0\"></span>,13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x364 y214c we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x365 y214c w15 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">4,1<span class=\"_ _0\"></span>34<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2172 w16 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Licence revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x366 y2172 w17 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">375<span class=\"_ _25a\"> </span></div></td><td class=\"c n x367 y2172 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x368 y2172 w17 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">375<span class=\"_ _25a\"> </span></div></td><td class=\"c n x369 y2172 w18 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36a y2172 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36b y2172 w19 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2173 w1a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36c y2173 w1b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,512<span class=\"_ _25a\"> </span></div></td><td class=\"c n x367 y2173 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36d y2173 w1b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,512<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36e y2173 w15d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,<span class=\"_ _0\"></span>820<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36f y2173 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x370 y2173 w1c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,8<span class=\"_ _0\"></span>20<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2174 w15e he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 lsf7 ws10d\">T<span class=\"_ _1\"></span>otal<span class=\"_ _1\"></span> Revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x371 y2174 w20 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">136<span class=\"_ _0\"></span>,6<span class=\"_ _0\"></span>32<span class=\"_ _25a\"> </span></div></td><td class=\"c n x372 y2174 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x373 y2174 w15f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>36,<span class=\"_ _0\"></span>632<span class=\"_ _25a\"> </span></div></td><td class=\"c n x374 y2174 w160 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">136<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>170<span class=\"_ _25a\"> </span></div></td><td class=\"c n x375 y2174 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x376 y2174 w161 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">136<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>170<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w22 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Co<span class=\"_ _0\"></span>st of s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ab y2106 w23 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,205<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ac y2106 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ad y2106 w23 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,205<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ae y2106 w24 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,287<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1af y2106 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b0 y2106 w24 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,287<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w25 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls47 ws151\">Gross<span class=\"_ _1\"></span> profit<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b1 y214e w26 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">41,<span class=\"_ _0\"></span>427<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b2 y214e we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b3 y214e w27 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">41<span class=\"_ _0\"></span>,427<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b4 y214e w28 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">40,883<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b5 y214e we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b6 y214e w28 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">40,883<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w29 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _25a\"> </span></div></td><td class=\"c n x377 y214f w162 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(30,08<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x378 y214f w163 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(12<span class=\"_ _0\"></span>,030)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x379 y214f w164 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x37a y214f w165 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x37b y214f w166 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>8,2<span class=\"_ _0\"></span>00)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x37c y214f w167 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w31 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls7f ws8b\">Oper<span class=\"_ _0\"></span>ating profit/<span class=\"_ _1\"></span>(loss)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x37d y2175 w168 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">11,<span class=\"_ _0\"></span>34<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x37e y2175 w2c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(12<span class=\"_ _0\"></span>,03<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x37f y2175 w169 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x380 y2175 w16a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>57<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x381 y2175 w16b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(8<span class=\"_ _0\"></span>,20<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x382 y2175 w16c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">(<span class=\"_ _1\"></span>4,627)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w31 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls7f ws8b\">Oper<span class=\"_ _0\"></span>ating profit/<span class=\"_ _1\"></span>(loss)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x383 y210b w16d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">11,<span class=\"_ _0\"></span>34<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x384 y210b w2c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(12<span class=\"_ _0\"></span>,03<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x385 y210b w169 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x386 y210b w16e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>57<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x387 y210b w16b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(8<span class=\"_ _0\"></span>,20<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1a3 y210b w16c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">(<span class=\"_ _1\"></span>4,627)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w16f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation and amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x388 y2150 w170 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x389 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38a y2150 w171 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38b y2150 w172 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38c y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38d y2150 w173 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210d w174 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Profit on disposal of<span class=\"_ _1\"></span> assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38e y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38f y210d w175 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(12)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x390 y210d w176 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(<span class=\"_ _0\"></span>12)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x391 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x392 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x393 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w177 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x394 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x395 y20e7 w178 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18<span class=\"_ _0\"></span>,320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x396 y20e7 w179 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>8,32<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x397 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x398 y20e7 w17a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _1\"></span>,000<span class=\"_ _25a\"> </span></div></td><td class=\"c n x399 y20e7 w109 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _2\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w17b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gain on disposal of in<span class=\"_ _1\"></span>vestment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39a y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39b y20e8 w17c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(10,<span class=\"_ _0\"></span>382)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39c y20e8 w17d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(<span class=\"_ _0\"></span>10,382<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39f y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w17e he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls13e ws157\">EB<span class=\"_ _0\"></span>ITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a0 y20e9 w17f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20,<span class=\"_ _0\"></span>562<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a1 y20e9 w180 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a2 y20e9 w181 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">16,<span class=\"_ _0\"></span>458<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a3 y20e9 w182 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>3,1<span class=\"_ _0\"></span>52<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a4 y20e9 w183 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>1,2<span class=\"_ _0\"></span>00)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a5 y20e9 w184 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">11<span class=\"_ _0\"></span>,95<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr></table>Recon<span class=\"_ _0\"></span>ciliatio<span class=\"_ _0\"></span>n of Accoya Adju<span class=\"_ _0\"></span>sted EBIT a<span class=\"_ _0\"></span>nd EBITDA<span class=\"_ _25a\"> </span><table class=\"s w185 hec\" id=\"_bf96c156-007d-42b1-9905-27a7ab311c1f\"><tr><td></td><td class=\"t m0 x350 h24 y2176 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x351 h24 y2177 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x354 h24 y2178 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x355 h24 y2179 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x17c h24 y217a ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x17d h24 y217b ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x182 h24 y217c ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y217d ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y20e7 w186 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Operating profit<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a6 y20e7 w168 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">11,<span class=\"_ _0\"></span>34<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x198 y20e7 w187 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>573<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w188 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share of<span class=\"_ _1\"></span> Accoy<span class=\"_ _1\"></span>a USA EBIT<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a7 y20e8 w189 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a8 y20e8 w18a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(3,993)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w18b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Adjusted EBIT<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a9 y20e9 w18c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,7<span class=\"_ _0\"></span>22<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3aa y20e9 w18d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w18e hec\" id=\"_88d368ba-401f-4756-a8a8-7e36d9f725fd\"><tr><td></td><td class=\"t m0 x350 h24 y217e ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x351 h24 y217f ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x354 h24 y2180 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x355 h24 y2181 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x17c h24 y2182 ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x17d h24 y2183 ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x182 h24 y2184 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2185 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y20e7 w18f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Underlying EBITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ab y20e7 w17f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20,5<span class=\"_ _0\"></span>62<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ac y20e7 w182 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>3,1<span class=\"_ _0\"></span>52<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w190 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share of<span class=\"_ _1\"></span> Accoy<span class=\"_ _1\"></span>a USA EBITD<span class=\"_ _1\"></span>A<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ad y20e8 w191 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ae y20e8 w192 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>3,7<span class=\"_ _0\"></span>24)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w193 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Adjusted EBITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3af y20e9 w194 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">14,<span class=\"_ _0\"></span>517<span class=\"_ _25a\"> </span></div></td><td class=\"c n x2a3 y20e9 w195 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr></table>Revenue includes <span class=\"_ _1\"></span>the sale of<span class=\"_ _1\"></span> Acco<span class=\"_ _1\"></span>ya, licence income and other r<span class=\"_ _1\"></span>evenue, principally<span class=\"_ _1\"></span> relating to <span class=\"_ _1\"></span>the sale of<span class=\"_ _1\"></span> acetic acid. Revenue also includes sales o<span class=\"_ _1\"></span>f lower<span class=\"_ _1\"></span> visual gr<span class=\"_ _1\"></span>ade Acco<span class=\"_ _1\"></span>ya to <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoy<span class=\"_ _1\"></span>a customers for<span class=\"_ _1\"></span> the purposes of<span class=\"_ _1\"></span> producing T<span class=\"_ _2\"></span>ricoya<span class=\"_ gs58\"> </span>panels.<span class=\"_ _25a\"> </span>All costs of<span class=\"_ _1\"></span> sales are allocated against manufacturing activities in <span class=\"_ _1\"></span>Arnhem and in Barry<span class=\"_ _1\"></span> (Wales<span class=\"_ _2\"></span>) unless they<span class=\"_ _1\"></span> can be directly<span class=\"_ _1\"></span> attributable to a licensee. Other<span class=\"_ _1\"></span> operating costs include all costs associated <span class=\"_ _1\"></span>with the operation o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the Arnhem and Barry manuf<span class=\"_ _1\"></span>acturing sites, including directly attributable adminis<span class=\"_ _1\"></span>tration, sales and marketing cos<span class=\"_ _1\"></span>ts. See note 5 f<span class=\"_ _1\"></span>or explanation o<span class=\"_ _1\"></span>f Excep<span class=\"_ _1\"></span>tional items.<span class=\"_ _25a\"> </span>Corporate<span class=\"_ _25a\"> </span><table class=\"s w196 hed\" id=\"_da0a7f4b-e94f-4db3-8bd6-827066abb779\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x3b0 h24 y2186 ff3 fs1a fc1 sc0 ls1 ws1\">Corporate Segment<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x3b1 h24 y2187 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x3b2 h24 y2188 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x3b3 h24 y2189 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x3b4 h24 y218a ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x3b5 h24 y218b ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended </td><td class=\"t m0 x3b6 h24 y218c ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x3b7 h24 y218d ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3b8 h24 y218e ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3b9 h24 y218f ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3ba h24 y2190 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3bb h24 y2191 ff3 fs1a fc1 sc0 ls1 ws1\"> 31 March </td><td class=\"t m0 x3bc h24 y2192 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x3bd h24 y2193 ff3 fs1a fc1 sc0 ls1 ws1\">2025 </td><td class=\"t m0 x3be h24 y2194 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3bf h24 y2195 ff3 fs1a fc1 sc0 ls1 ws1\">2025 </td><td class=\"t m0 x216 h24 y2196 ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td><td class=\"t m0 x214 h24 y2197 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y2198 ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td></tr><tr><td></td><td></td><td class=\"t m0 x3c0 h24 y2199 ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x3c1 h24 y219a ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x3b1 h24 y219b ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c2 h24 y219c ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c3 h24 y219d ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3b4 h24 y219e ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c4 h24 y219f ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c5 h24 y21a0 ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x3c6 h24 y21a1 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c7 h24 y21a2 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c8 h24 y21a3 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c9 h24 y21a4 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x217 h24 y21a5 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y21a6 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2105 wc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8c\">Accoya wood rev<span class=\"_ _1\"></span>enue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ca y2105 w6d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cb y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cc y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cd y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x375 y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ce y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w16 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Licence revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cf y2106 w70 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d0 y2106 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d1 y2106 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d2 y2106 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36a y2106 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d3 y2106 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w1a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ca y214e w6d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cb y214e we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cc y214e we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cd y214e we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x375 y214e we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ce y214e we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w15e he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 lsf7 ws10d\">T<span class=\"_ _1\"></span>otal<span class=\"_ _1\"></span> Revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d4 y214f w6d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d5 y214f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d6 y214f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d7 y214f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d8 y214f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d9 y214f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w22 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Co<span class=\"_ _0\"></span>st of s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3da y2175 w6d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3db y2175 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3dc y2175 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3dd y2175 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x211 y2175 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3de y2175 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w197 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 lsf7 ws10d\">Gross result<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cf y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3df y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e0 y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e1 y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e2 y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e3 y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w29 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e4 y210b w198 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3,<span class=\"_ _0\"></span>694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e5 y210b we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e6 y210b w199 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,694<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e7 y210b w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e8 y210b we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e9 y210b w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w31 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls7f ws8b\">Oper<span class=\"_ _0\"></span>ating profit/<span class=\"_ _1\"></span>(loss)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ea y2150 w19b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3eb y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ec y2150 w198 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ed y2150 w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ee y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ef y2150 w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w31 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls7f ws8b\">Oper<span class=\"_ _0\"></span>ating profit/<span class=\"_ _1\"></span>(loss)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f0 y20e7 w19b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f1 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f2 y20e7 w198 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f3 y20e7 w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f4 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f5 y20e7 w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w16f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation and amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f6 y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f7 y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f8 y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f9 y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3fa y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x24b y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w17e he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls13e ws157\">EB<span class=\"_ _0\"></span>ITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3fb y20e9 w199 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(<span class=\"_ _0\"></span>3,<span class=\"_ _0\"></span>694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3fc y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3fd y20e9 w19b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3fe y20e9 w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x392 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ff y20e9 w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr></table>Corporate costs ar<span class=\"_ _1\"></span>e those costs not directly<span class=\"_ _1\"></span> attributable <span class=\"_ _1\"></span>to Acco<span class=\"_ _1\"></span>ya activities. This includes managemen<span class=\"_ _1\"></span>t and the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s corporate and gener<span class=\"_ _1\"></span>al administration costs including <span class=\"_ _1\"></span>the head office in London. See note 5 f<span class=\"_ _1\"></span>or explana<span class=\"_ _1\"></span>tion of Exceptional items. To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _13\"></span>l<span class=\"_ _25a\"> </span><table class=\"s w19c hee\" id=\"_3a7cf8a1-6451-40ef-90b5-aca20435910e\"><tr><td></td><td></td><td></td><td class=\"t m0 x400 h24 y21a7 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x3b1 h24 y21a8 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x3b2 h24 y21a9 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x401 h24 y21aa ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x402 h24 y21ab ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x3b5 h24 y21ac ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended </td><td class=\"t m0 x3b6 h24 y21ad ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x403 h24 y21ae ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3b8 h24 y21af ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3b9 h24 y21b0 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3ba h24 y21b1 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x404 h24 y21b2 ff3 fs1a fc1 sc0 ls1 ws1\"> 31 March </td><td class=\"t m0 x3bc h24 y21b3 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x3bd h24 y21b4 ff3 fs1a fc1 sc0 ls1 ws1\">2025 </td><td class=\"t m0 x3be h24 y21b5 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x405 h24 y21b6 ff3 fs1a fc1 sc0 ls1 ws1\">2025 </td><td class=\"t m0 x216 h24 y21b7 ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td><td class=\"t m0 x214 h24 y21b8 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y21b9 ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td></tr><tr><td></td><td></td><td class=\"t m0 x3c0 h24 y21ba ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x3c1 h24 y21bb ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x3b1 h24 y21bc ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c2 h24 y21bd ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c3 h24 y21be ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3b4 h24 y21bf ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c4 h24 y21c0 ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c5 h24 y21c1 ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x406 h24 y21c2 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x407 h24 y21c3 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c8 h24 y21c4 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c9 h24 y21c5 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x217 h24 y21c6 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y21c7 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2173 wc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8c\">Accoya wood rev<span class=\"_ _1\"></span>enue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35a y2173 wd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">124,0<span class=\"_ _0\"></span>47<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35b y2173 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x408 y2173 wd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">124,<span class=\"_ _0\"></span>047<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35d y2173 w10 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>23<span class=\"_ _0\"></span>,13<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35e y2173 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35f y2173 w11 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>23<span class=\"_ _0\"></span>,139<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2174 w12 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ricoya panel revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x360 y2174 w13 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>698<span class=\"_ _25a\"> </span></div></td><td class=\"c n x361 y2174 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x362 y2174 w13 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>698<span class=\"_ _25a\"> </span></div></td><td class=\"c n x363 y2174 w15c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">4<span class=\"_ _0\"></span>,13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x364 y2174 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x365 y2174 w15 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">4,1<span class=\"_ _0\"></span>34<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w16 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Licence revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x366 y2106 w17 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">375<span class=\"_ _25a\"> </span></div></td><td class=\"c n x367 y2106 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x368 y2106 w17 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">375<span class=\"_ _25a\"> </span></div></td><td class=\"c n x369 y2106 w18 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36a y2106 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36b y2106 w19 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w1a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36c y214e w1b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,512<span class=\"_ _25a\"> </span></div></td><td class=\"c n x367 y214e we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36d y214e w1b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,512<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36e y214e w15d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,<span class=\"_ _0\"></span>820<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36f y214e we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x370 y214e w1c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,8<span class=\"_ _0\"></span>20<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w15e he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 lsf7 ws10d\">T<span class=\"_ _1\"></span>otal<span class=\"_ _1\"></span> Revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x371 y214f w20 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">136<span class=\"_ _0\"></span>,6<span class=\"_ _0\"></span>32<span class=\"_ _25a\"> </span></div></td><td class=\"c n x372 y214f we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x373 y214f w15f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>36,<span class=\"_ _0\"></span>632<span class=\"_ _25a\"> </span></div></td><td class=\"c n x374 y214f w160 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">136<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>170<span class=\"_ _25a\"> </span></div></td><td class=\"c n x375 y214f we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x376 y214f w161 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">136<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>170<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w22 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Co<span class=\"_ _0\"></span>st of s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ab y2175 w23 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,205<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ac y2175 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ad y2175 w23 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,205<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ae y2175 w24 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,287<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1af y2175 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b0 y2175 w24 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,287<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c8 w19d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gross profit<span class=\"_ _25a\"> </span></div></td><td class=\"c n x409 y21c8 w26 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">41,42<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x40a y21c8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x40b y21c8 w27 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">41<span class=\"_ _0\"></span>,427<span class=\"_ _25a\"> </span></div></td><td class=\"c n x40c y21c8 w19e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">40,883<span class=\"_ _25a\"> </span></div></td><td class=\"c n x40d y21c8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x40e y21c8 w28 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">40,883<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w29 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _25a\"> </span></div></td><td class=\"c n x40f y210b w19f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7 wsb\">(<span class=\"_ _0\"></span>33,7<span class=\"_ _0\"></span>78)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x410 y210b w1a0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>12,0<span class=\"_ _0\"></span>30)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x411 y210b w2d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">(<span class=\"_ _1\"></span>45,808)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x412 y210b w2e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(41<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x413 y210b w166 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>8,2<span class=\"_ _0\"></span>00)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x414 y210b w1a1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">(50,127)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w31 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls7f ws8b\">Oper<span class=\"_ _0\"></span>ating profit/<span class=\"_ _1\"></span>(loss)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x415 y2150 w1a2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>6<span class=\"_ _3\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x416 y2150 w1a0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>12,0<span class=\"_ _0\"></span>30)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x417 y2150 w1a3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x418 y2150 w35 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(1,<span class=\"_ _0\"></span>04<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x419 y2150 w16b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(8<span class=\"_ _0\"></span>,20<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x41a y2150 w1a4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w38 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Finance income<span class=\"_ _25a\"> </span></div></td><td class=\"c n x41b y20e6 w3a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x41c y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x41d y20e6 w3a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x41e y20e6 w1a5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">138<span class=\"_ _25a\"> </span></div></td><td class=\"c n x41f y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x420 y20e6 w3c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>38<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w3d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Finance expense<span class=\"_ _25a\"> </span></div></td><td class=\"c n x421 y21c9 w3f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">(5<span class=\"_ _0\"></span>,96<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x422 y21c9 w1a6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>,102<span class=\"_ _25a\"> </span></div></td><td class=\"c n x423 y21c9 w1a7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x424 y21c9 w42 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>18<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x425 y21c9 w43 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">53<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x426 y21c9 w1a8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf5 ws7e\">(3,888)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w79 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Investment in joint <span class=\"_ _1\"></span>venture<span class=\"_ _25a\"> </span></div></td><td class=\"c n x427 y21ca w35 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(11,<span class=\"_ _0\"></span>871)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x428 y21ca we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x429 y21ca w35 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(11<span class=\"_ _0\"></span>,871)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x42a y21ca w48 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x42b y21ca we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x42c y21ca w48 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w49 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Lo<span class=\"_ _0\"></span>ss be<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>e tax<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1da y20e9 w4a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1db y20e9 w4b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">(<span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>,92<span class=\"_ _0\"></span>8)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1dc y20e9 w4c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">(20,806<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1dd y20e9 w4d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1de y20e9 w4e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1df y20e9 w4f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr></table>See note 5 f<span class=\"_ _1\"></span>or details of<span class=\"_ _1\"></span> Exceptional items. Reconciliation o<span class=\"_ _1\"></span>f Underlying EBI<span class=\"_ _1\"></span>T and EBIT<span class=\"_ _1\"></span>DA<span class=\"_ _25a\"> </span><table class=\"s w1a9 hef\" id=\"_cd9a7f05-a555-4df3-b89e-7c4e2c592a8d\"><tr><td></td><td class=\"t m0 x187 h24 y21cb ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x34e h24 y21cc ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x42d h24 y21cd ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x189 h24 y21ce ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x350 h24 y21cf ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended </td><td class=\"t m0 x351 h24 y21d0 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x42e h24 y21d1 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x352 h24 y21d2 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x271 h24 y21d3 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x42f h24 y21d4 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x430 h24 y21d5 ff3 fs1a fc1 sc0 ls1 ws1\"> 31 March </td><td class=\"t m0 x355 h24 y21d6 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x431 h24 y21d7 ff3 fs1a fc1 sc0 ls1 ws1\">2025 </td><td class=\"t m0 x179 h24 y21d8 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17a h24 y21d9 ff3 fs1a fc1 sc0 ls1 ws1\">2025 </td><td class=\"t m0 x17b h24 y21da ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td><td class=\"t m0 x17c h24 y21db ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y21dc ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td></tr><tr><td></td><td></td><td class=\"t m0 x184 h24 y21dd ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x185 h24 y21de ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x356 h24 y21df ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x357 h24 y21e0 ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td><td></td><td class=\"t m0 x432 h24 y21e1 ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y21e2 ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x17e h24 y21e3 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17f h24 y21e4 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x180 h24 y21e5 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x433 h24 y21e6 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x182 h24 y21e7 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y21e8 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y210b w1aa he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Operating profit<span class=\"_ _1\"></span>/(loss<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x434 y210b w1ab he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x435 y210b w2c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(12<span class=\"_ _0\"></span>,03<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x436 y210b w1ac he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x437 y210b w35 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>1,0<span class=\"_ _0\"></span>44)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x438 y210b w16b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(8,<span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x439 y210b w1a4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w16f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation and amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x43a y2150 w170 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x43b y2150 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x43c y2150 w171 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x43d y2150 w1ad he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x43e y2150 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x43f y2150 w1ae he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w174 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Profit on disposal of<span class=\"_ _1\"></span> assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38e y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38f y20e6 w1af he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(<span class=\"_ _0\"></span>12)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x440 y20e6 w1b0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(<span class=\"_ _0\"></span>12)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x441 y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x442 y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x443 y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w177 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cf y20e7 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x444 y20e7 w1b1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18,<span class=\"_ _0\"></span>320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a2 y20e7 w178 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18<span class=\"_ _0\"></span>,320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x445 y20e7 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x446 y20e7 w109 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _2\"></span>,000<span class=\"_ _25a\"> </span></div></td><td class=\"c n x447 y20e7 w109 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _2\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w17b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gain on disposal of in<span class=\"_ _1\"></span>vestment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x448 y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x449 y20e8 w163 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(10,3<span class=\"_ _0\"></span>82)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x44a y20e8 w17c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(10,<span class=\"_ _0\"></span>382)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x44b y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x44c y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x44d y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w1b2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">EBITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x44e y20e9 w1b3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">16<span class=\"_ _0\"></span>,86<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x44f y20e9 w1b4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x450 y20e9 w1b5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>,76<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x451 y20e9 w1b6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,<span class=\"_ _0\"></span>535<span class=\"_ _25a\"> </span></div></td><td class=\"c n x452 y20e9 w1b7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>1,<span class=\"_ _0\"></span>200)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x453 y20e9 w1b8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td></tr></table>Reconciliation o<span class=\"_ _1\"></span>f Adjusted EBIT and<span class=\"_ _1\"></span> EBITD<span class=\"_ _1\"></span>A<span class=\"_ _25a\"> </span><table class=\"s w1b9 hf0\" id=\"_1d7b4913-0987-4d9f-80ae-43486806d17c\"><tr><td></td><td class=\"t m0 x350 h24 y21e9 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x351 h24 y21ea ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x354 h24 y21eb ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x355 h24 y21ec ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x17c h24 y21ed ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x17d h24 y21ee ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x182 h24 y21ef ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y21f0 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y20e7 w1aa he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Operating profit<span class=\"_ _1\"></span>/(loss<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x454 y20e7 w33 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>6<span class=\"_ _3\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x455 y20e7 w35 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>1,0<span class=\"_ _0\"></span>44)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w188 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share of<span class=\"_ _1\"></span> Accoy<span class=\"_ _1\"></span>a USA EBIT<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a7 y20e8 w189 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a8 y20e8 w18a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(3,993)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w18b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Adjusted EBIT<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1fd y20e9 w1ba he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">(<span class=\"_ _0\"></span>1,9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>2)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x456 y20e9 w1bb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(5,037<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w18e hec\" id=\"_162184f3-a30e-4b3d-a2ab-09c145cedfbd\"><tr><td></td><td class=\"t m0 x350 h24 y21f1 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x351 h24 y21f2 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x354 h24 y21f3 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x355 h24 y21f4 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x17c h24 y21f5 ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x17d h24 y21f6 ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x182 h24 y21f7 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y21f8 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y20e7 w18f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Underlying EBITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x457 y20e7 w1bc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">16<span class=\"_ _0\"></span>,86<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x458 y20e7 w1b6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,<span class=\"_ _0\"></span>535<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w190 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share of<span class=\"_ _1\"></span> Accoy<span class=\"_ _1\"></span>a USA EBITD<span class=\"_ _1\"></span>A<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ad y20e8 w191 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ae y20e8 w192 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>3,7<span class=\"_ _0\"></span>24)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w193 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Adjusted EBITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x459 y20e9 w178 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10,<span class=\"_ _0\"></span>823<span class=\"_ _25a\"> </span></div></td><td class=\"c n x45a y20e9 w1bd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">4,811<span class=\"_ _25a\"> </span></div></td></tr></table>Analysis of<span class=\"_ _1\"></span> Revenue b<span class=\"_ _1\"></span>y geographical ar<span class=\"_ _1\"></span>ea of customers:<span class=\"_ _25a\"> </span><table class=\"s w1be hf1\" id=\"_6ae51fac-58bf-4fa5-8936-9f9fd1f71919\"><tr><td></td><td class=\"t m0 x17c h24 y21f9 ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x17d h24 y21f9 ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x182 h24 y21fa ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y21fa ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y210c w1bf he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">UK and Ireland<span class=\"_ _25a\"> </span></div></td><td class=\"c n x45b y210c w1c0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">54,103<span class=\"_ _25a\"> </span></div></td><td class=\"c n x45c y210c w1c1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">46,903<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210d w1c2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Rest of<span class=\"_ _1\"></span> Europe<span class=\"_ _25a\"> </span></div></td><td class=\"c n x45d y210d w1c3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">51,<span class=\"_ _0\"></span>276<span class=\"_ _25a\"> </span></div></td><td class=\"c n x45e y210d w1c4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">4<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6<span class=\"_ _3\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w1c5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Americas<span class=\"_ _25a\"> </span></div></td><td class=\"c n x45f y20e7 w1c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">15<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x460 y20e7 w1c7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">28,878<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w1c8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws77\">Rest of W<span class=\"_ _1\"></span>orld<span class=\"_ _25a\"> </span></div></td><td class=\"c n x461 y20e8 w1c9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">15<span class=\"_ _0\"></span>,332<span class=\"_ _25a\"> </span></div></td><td class=\"c n x462 y20e8 w1ca he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">13,025<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x463 y20e9 w20 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">136<span class=\"_ _0\"></span>,6<span class=\"_ _0\"></span>32<span class=\"_ _25a\"> </span></div></td><td class=\"c n x464 y20e9 w21 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">13<span class=\"_ _0\"></span>6,170<span class=\"_ _25a\"> </span></div></td></tr></table>Revenue gener<span class=\"_ _1\"></span>ated from <span class=\"_ _1\"></span>two customers exceeded 10% o<span class=\"_ _1\"></span>f Group r<span class=\"_ _1\"></span>evenue of<span class=\"_ _1\"></span> 2025. <span class=\"_ _1\"></span>These two customers r<span class=\"_ _1\"></span>epresented 32% (\u20ac17<span class=\"_ _2\"></span>,302,000) and 37% (\u20ac20<span class=\"_ _1\"></span>,263,000<span class=\"_ _1\"></span>) of <span class=\"_ _1\"></span>the rev<span class=\"_ _1\"></span>enue from <span class=\"_ _1\"></span>the United Kingdom and Ireland, relating <span class=\"_ _1\"></span>to Acco<span class=\"_ _1\"></span>ya revenue. R<span class=\"_ _1\"></span>evenue generated <span class=\"_ _1\"></span>from tw<span class=\"_ _1\"></span>o customers exceeded 10% of<span class=\"_ _1\"></span> Group re<span class=\"_ _1\"></span>venue of<span class=\"_ _1\"></span> 2024. <span class=\"_ _1\"></span>This included 36% (\u20ac16,717<span class=\"_ _2\"></span>,000<span class=\"_ _1\"></span>) and 33% (\u20ac15,46<span class=\"_ _1\"></span>1,000<span class=\"_ _1\"></span>) of <span class=\"_ _1\"></span>the rev<span class=\"_ _1\"></span>enue from <span class=\"_ _1\"></span>the United Kingdom and Ireland, relating <span class=\"_ _1\"></span>to Acco<span class=\"_ _1\"></span>ya revenue.<span class=\"_ _25a\"> </span>Asset<span class=\"_ _0\"></span>s and<span class=\"_ _1\"></span> liabilities on a segmental basis:<span class=\"_ _25a\"> </span><table class=\"s w1cb hf2\" id=\"_4f2403fd-9a0c-4909-920c-eb2d940cfdaa\"><tr><td></td><td class=\"t m0 x465 h24 y21fb ff3 fs1a fc1 sc0 ls1 ws1\">Accoya<span class=\"_ _25a\"> </span></td><td class=\"t m0 x466 h24 y21fc ff3 fs1a fc1 sc0 ls1 ws1\">Corporate<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c3 h24 y21fd ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td><td class=\"t m0 x467 h24 y21fe ff3 fs1a fc1 sc0 ls1 ws1\">Accoya<span class=\"_ _25a\"> </span></td><td class=\"t m0 x468 h24 y21ff ff3 fs1a fc1 sc0 ls1 ws1\">Corporate<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c5 h24 y2200 ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x3bd h24 y2201 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3be h24 y2202 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x405 h24 y2203 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x216 h24 y2204 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x214 h24 y2205 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y2206 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x406 h24 y2207 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x407 h24 y2208 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c8 h24 y2209 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c9 h24 y220a ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x217 h24 y220b ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y220c ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y210b w1cc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Non-current assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x469 y210b w1cd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">115<span class=\"_ _0\"></span>,50<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x46a y210b w1ce he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">1<span class=\"_ _0\"></span>,6<span class=\"_ _0\"></span>61<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e6 y210b w1cf he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">117<span class=\"_ _1\"></span>,1<span class=\"_ _1\"></span>6<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x46b y210b w1d0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7,9<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x46c y210b w1d1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,0<span class=\"_ _0\"></span>16<span class=\"_ _25a\"> </span></div></td><td class=\"c n x46d y210b w1d2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">1<span class=\"_ _0\"></span>38<span class=\"_ _0\"></span>,94<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w1d3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Current assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x46e y2150 w1d4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">52<span class=\"_ _0\"></span>,142<span class=\"_ _25a\"> </span></div></td><td class=\"c n x46f y2150 w1d5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">11,<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x470 y2150 w96 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">63<span class=\"_ _0\"></span>,787<span class=\"_ _25a\"> </span></div></td><td class=\"c n x471 y2150 w1d6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">52<span class=\"_ _0\"></span>,321<span class=\"_ _25a\"> </span></div></td><td class=\"c n x472 y2150 w1d7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>8,7<span class=\"_ _0\"></span>11<span class=\"_ _25a\"> </span></div></td><td class=\"c n x473 y2150 w1d8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">71,<span class=\"_ _0\"></span>032<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w1d9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Current liabilities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x474 y20e6 w1da he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">(20,4<span class=\"_ _0\"></span>55)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x475 y20e6 w1db he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _3\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x476 y20e6 wa3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(30,<span class=\"_ _0\"></span>234)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x477 y20e6 w1dc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">(<span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>05<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x478 y20e6 w1dd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x479 y20e6 wa4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(<span class=\"_ _0\"></span>26<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>6)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w1de he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Net current assets<span class=\"_ _1\"></span>/(liabilities<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x47a y21c9 w1df he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">31,6<span class=\"_ _0\"></span>87<span class=\"_ _25a\"> </span></div></td><td class=\"c n x47b y21c9 w1e0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>86<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x47c y21c9 wa6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _0\"></span>3,<span class=\"_ _0\"></span>553<span class=\"_ _25a\"> </span></div></td><td class=\"c n x47d y21c9 w1e1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _0\"></span>0,2<span class=\"_ _0\"></span>16<span class=\"_ _25a\"> </span></div></td><td class=\"c n x47e y21c9 w1e2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">14<span class=\"_ _0\"></span>,61<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x47f y21c9 w1e3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>4,8<span class=\"_ _0\"></span>26<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w1e4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Non-current liabilities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x480 y20e8 w1e5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls78 ws75\">(2,663)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x481 y20e8 w1e6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">(50,734)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x482 y20e8 wb3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(53<span class=\"_ _0\"></span>,397<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x483 y20e8 w1e7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _3\"></span>9,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x484 y20e8 w1e8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls108 ws120\">(55,<span class=\"_ _1\"></span>137)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x485 y20e8 wb4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w1e9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Net assets<span class=\"_ _1\"></span>/(liabilities<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x486 y20e9 w1ea he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">14<span class=\"_ _0\"></span>4,52<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x487 y20e9 w1eb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(4<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x488 y20e9 wff he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">9<span class=\"_ _0\"></span>7,<span class=\"_ _3\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x489 y20e9 wd9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">15<span class=\"_ _0\"></span>8,<span class=\"_ _0\"></span>326<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48a y20e9 w1ec he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48b y20e9 wed he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">118<span class=\"_ _0\"></span>,815<span class=\"_ _25a\"> </span></div></td></tr></table>The Investment accoun<span class=\"_ _1\"></span>ted for<span class=\"_ _1\"></span> using the equity<span class=\"_ _1\"></span> method (Investment in<span class=\"_ _1\"></span>to Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _1\"></span>) is included in the <span class=\"_ _1\"></span>Accoya segment. See note 27<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span>Analysis of<span class=\"_ _1\"></span> non-current assets (<span class=\"_ _2\"></span>other <span class=\"_ _1\"></span>than financial assets and def<span class=\"_ _1\"></span>erred tax<span class=\"_ _1\"></span>):<span class=\"_ _25a\"> </span><table class=\"s w1ed hf3\" id=\"_af76ed64-df2d-4ee5-8795-99aeb314fd39\"><tr><td></td><td class=\"t m0 x214 h24 y220d ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y220d ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y220e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y220e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y210d w1ee he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">UK<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48c y210d w1ef he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">4,1<span class=\"_ _0\"></span>69<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48d y210d w97 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">2<span class=\"_ _0\"></span>3,1<span class=\"_ _0\"></span>29<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w1f0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other countries<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48e y20e7 w1f1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">1<span class=\"_ _0\"></span>08<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>76<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x261 y20e7 w1f2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">111,<span class=\"_ _0\"></span>583<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w1f3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Un-allocated \u2013 Goodwill<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48f y20e8 w1f4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td><td class=\"c n x490 y20e8 w1f4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x229 y20e9 w87 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">117<span class=\"_ _1\"></span>,166<span class=\"_ _25a\"> </span></div></td><td class=\"c n x491 y20e9 w1d2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">1<span class=\"_ _0\"></span>38<span class=\"_ _0\"></span>,94<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr></table>The segmental assets in the curr<span class=\"_ _1\"></span>ent y<span class=\"_ _1\"></span>ear <span class=\"_ _1\"></span>were predominantly<span class=\"_ _1\"></span> held in the UK, USA<span class=\"_ _1\"></span> and mainland Europe. <span class=\"_ _1\"></span>Additions to property<span class=\"_ _1\"></span>, plant, equipmen<span class=\"_ _1\"></span>t and intangible assets in the curr<span class=\"_ _1\"></span>ent year<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>ere predominantly<span class=\"_ _1\"></span> incurred in the UK and mainland Europe. <span class=\"_ _1\"></span>The increase in Inves<span class=\"_ _1\"></span>tment accounted for<span class=\"_ _1\"></span> using the equity<span class=\"_ _1\"></span> method (inves<span class=\"_ _1\"></span>tment into <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span>) incurred in USA. <span class=\"_ _1\"></span>There are no significan<span class=\"_ _1\"></span>t intersegment rev<span class=\"_ _1\"></span>enues.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "3.  Segment<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> rep<span class=\"_ _0\"></span>orting<span class=\"_ _25a\"> </span>The Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s business is the manuf<span class=\"_ _1\"></span>acturing of and de<span class=\"_ _1\"></span>velopment, commercialisation and licensing o<span class=\"_ _1\"></span>f the associa<span class=\"_ _1\"></span>ted proprietary<span class=\"_ _1\"></span> technology<span class=\"_ _1\"></span> for<span class=\"_ _1\"></span> the manufactur<span class=\"_ _1\"></span>e of <span class=\"_ _1\"></span>Accoy<span class=\"_ _1\"></span>a wood, <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoy<span class=\"_ _1\"></span>a wood elements and r<span class=\"_ _1\"></span>elated acetylation technologies. Segmental reporting is divided betw<span class=\"_ _1\"></span>een corporate activities and activities directly<span class=\"_ _1\"></span> attributable to Accoya<span class=\"_ gs58\"> </span>(<span class=\"_ _2\"></span>prior year<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>Accoya, <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoya, Corpor<span class=\"_ _1\"></span>ate and R&amp;D<span class=\"_ _1\"></span>). The Gr<span class=\"_ _1\"></span>oup has changed its basis of segmental r<span class=\"_ _1\"></span>eporting following <span class=\"_ _1\"></span>the decision to close <span class=\"_ _1\"></span>the T<span class=\"_ _2\"></span>rico<span class=\"_ _1\"></span>ya Hull plant. Following <span class=\"_ _1\"></span>the change in wa<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>the business is viewed, <span class=\"_ _1\"></span>the prior <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> comparatives have been r<span class=\"_ _1\"></span>estated to r<span class=\"_ _1\"></span>eflect this<span class=\"_ gs58\"> </span>change. Accoya<span class=\"_ _25a\"> </span><table class=\"s w15b heb\" id=\"_3135a742-d396-415b-b2ae-b7db0c5e1127\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x180 h24 y2151 ff3 fs1a fc1 sc0 ls1 ws1\">Accoya Segment<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x187 h24 y2152 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x34e h24 y2153 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x34f h24 y2154 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended </td><td class=\"t m0 x189 h24 y2155 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended </td><td class=\"t m0 x350 h24 y2156 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x351 h24 y2157 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x26f h24 y2158 ff3 fs1a fc1 sc0 ls1 ws1\">31 March  </td><td class=\"t m0 x352 h24 y2159 ff3 fs1a fc1 sc0 ls1 ws1\">31 March  </td><td class=\"t m0 x353 h24 y215a ff3 fs1a fc1 sc0 ls1 ws1\"> 31 March </td><td class=\"t m0 x272 h24 y215b ff3 fs1a fc1 sc0 ls1 ws1\">31<span class=\"_ gs1f5\"> </span>March  </td><td class=\"t m0 x354 h24 y215c ff3 fs1a fc1 sc0 ls1 ws1\">31 March  </td><td class=\"t m0 x355 h24 y215d ff3 fs1a fc1 sc0 ls1 ws1\">31 March  </td></tr><tr><td></td><td class=\"t m0 x178 h24 y215e ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x179 h24 y215f ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17a h24 y2160 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17b h24 y2161 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17c h24 y2162 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2163 ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td></tr><tr><td></td><td></td><td class=\"t m0 x184 h24 y2164 ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x185 h24 y2165 ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x187 h24 y2166 ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x356 h24 y2167 ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x357 h24 y2168 ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td><td class=\"t m0 x189 h24 y2169 ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x358 h24 y216a ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y216b ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x17e h24 y216c ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17f h24 y216d ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x180 h24 y216e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x181 h24 y216f ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x182 h24 y2170 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x183 h24 y2171 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2101 wc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8c\">Accoya wood rev<span class=\"_ _1\"></span>enue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35a y2101 wd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">124,0<span class=\"_ _0\"></span>47<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35b y2101 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35c y2101 wf he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">124,<span class=\"_ _0\"></span>047<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35d y2101 w10 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>23<span class=\"_ _0\"></span>,13<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35e y2101 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35f y2101 w11 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>23<span class=\"_ _0\"></span>,139<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214c w12 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ricoya panel revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x360 y214c w13 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>698<span class=\"_ _25a\"> </span></div></td><td class=\"c n x361 y214c we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x362 y214c w13 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>698<span class=\"_ _25a\"> </span></div></td><td class=\"c n x363 y214c w15c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">4<span class=\"_ _0\"></span>,13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x364 y214c we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x365 y214c w15 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">4,1<span class=\"_ _0\"></span>34<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2172 w16 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Licence revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x366 y2172 w17 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">375<span class=\"_ _25a\"> </span></div></td><td class=\"c n x367 y2172 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x368 y2172 w17 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">375<span class=\"_ _25a\"> </span></div></td><td class=\"c n x369 y2172 w18 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36a y2172 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36b y2172 w19 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2173 w1a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36c y2173 w1b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,512<span class=\"_ _25a\"> </span></div></td><td class=\"c n x367 y2173 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36d y2173 w1b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,512<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36e y2173 w15d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,<span class=\"_ _0\"></span>820<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36f y2173 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x370 y2173 w1c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,8<span class=\"_ _0\"></span>20<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2174 w15e he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 lsf7 ws10d\">T<span class=\"_ _1\"></span>otal<span class=\"_ _1\"></span> Revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x371 y2174 w20 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">136<span class=\"_ _0\"></span>,6<span class=\"_ _0\"></span>32<span class=\"_ _25a\"> </span></div></td><td class=\"c n x372 y2174 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x373 y2174 w15f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>36,<span class=\"_ _0\"></span>632<span class=\"_ _25a\"> </span></div></td><td class=\"c n x374 y2174 w160 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">136<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>170<span class=\"_ _25a\"> </span></div></td><td class=\"c n x375 y2174 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x376 y2174 w161 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">136<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>170<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w22 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Co<span class=\"_ _0\"></span>st of s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ab y2106 w23 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,205<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ac y2106 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ad y2106 w23 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,205<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ae y2106 w24 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,287<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1af y2106 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b0 y2106 w24 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,287<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w25 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls47 ws151\">Gross<span class=\"_ _1\"></span> profit<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b1 y214e w26 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">41,<span class=\"_ _0\"></span>427<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b2 y214e we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b3 y214e w27 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">41<span class=\"_ _0\"></span>,427<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b4 y214e w28 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">40,883<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b5 y214e we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b6 y214e w28 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">40,883<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w29 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _25a\"> </span></div></td><td class=\"c n x377 y214f w162 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(30,08<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x378 y214f w163 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(12<span class=\"_ _0\"></span>,030)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x379 y214f w164 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x37a y214f w165 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x37b y214f w166 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>8,2<span class=\"_ _0\"></span>00)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x37c y214f w167 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w31 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls7f ws8b\">Oper<span class=\"_ _0\"></span>ating profit/<span class=\"_ _1\"></span>(loss)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x37d y2175 w168 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">11,<span class=\"_ _0\"></span>34<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x37e y2175 w2c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(12<span class=\"_ _0\"></span>,03<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x37f y2175 w169 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x380 y2175 w16a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>57<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x381 y2175 w16b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(8<span class=\"_ _0\"></span>,20<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x382 y2175 w16c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">(<span class=\"_ _1\"></span>4,627)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w31 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls7f ws8b\">Oper<span class=\"_ _0\"></span>ating profit/<span class=\"_ _1\"></span>(loss)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x383 y210b w16d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">11,<span class=\"_ _0\"></span>34<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x384 y210b w2c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(12<span class=\"_ _0\"></span>,03<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x385 y210b w169 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x386 y210b w16e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>57<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x387 y210b w16b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(8<span class=\"_ _0\"></span>,20<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1a3 y210b w16c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">(<span class=\"_ _1\"></span>4,627)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w16f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation and amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x388 y2150 w170 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x389 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38a y2150 w171 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38b y2150 w172 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38c y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38d y2150 w173 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210d w174 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Profit on disposal of<span class=\"_ _1\"></span> assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38e y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38f y210d w175 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(12)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x390 y210d w176 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(<span class=\"_ _0\"></span>12)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x391 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x392 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x393 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w177 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x394 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x395 y20e7 w178 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18<span class=\"_ _0\"></span>,320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x396 y20e7 w179 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>8,32<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x397 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x398 y20e7 w17a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _1\"></span>,000<span class=\"_ _25a\"> </span></div></td><td class=\"c n x399 y20e7 w109 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _2\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w17b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gain on disposal of in<span class=\"_ _1\"></span>vestment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39a y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39b y20e8 w17c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(10,<span class=\"_ _0\"></span>382)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39c y20e8 w17d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(<span class=\"_ _0\"></span>10,382<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39f y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w17e he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls13e ws157\">EB<span class=\"_ _0\"></span>ITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a0 y20e9 w17f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20,<span class=\"_ _0\"></span>562<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a1 y20e9 w180 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a2 y20e9 w181 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">16,<span class=\"_ _0\"></span>458<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a3 y20e9 w182 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>3,1<span class=\"_ _0\"></span>52<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a4 y20e9 w183 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>1,2<span class=\"_ _0\"></span>00)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a5 y20e9 w184 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">11<span class=\"_ _0\"></span>,95<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr></table>Recon<span class=\"_ _0\"></span>ciliatio<span class=\"_ _0\"></span>n of Accoya Adju<span class=\"_ _0\"></span>sted EBIT a<span class=\"_ _0\"></span>nd EBITDA<span class=\"_ _25a\"> </span><table class=\"s w185 hec\" id=\"_bf96c156-007d-42b1-9905-27a7ab311c1f\"><tr><td></td><td class=\"t m0 x350 h24 y2176 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x351 h24 y2177 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x354 h24 y2178 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x355 h24 y2179 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x17c h24 y217a ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x17d h24 y217b ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x182 h24 y217c ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y217d ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y20e7 w186 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Operating profit<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a6 y20e7 w168 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">11,<span class=\"_ _0\"></span>34<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x198 y20e7 w187 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>573<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w188 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share of<span class=\"_ _1\"></span> Accoy<span class=\"_ _1\"></span>a USA EBIT<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a7 y20e8 w189 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a8 y20e8 w18a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(3,993)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w18b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Adjusted EBIT<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a9 y20e9 w18c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,7<span class=\"_ _0\"></span>22<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3aa y20e9 w18d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w18e hec\" id=\"_88d368ba-401f-4756-a8a8-7e36d9f725fd\"><tr><td></td><td class=\"t m0 x350 h24 y217e ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x351 h24 y217f ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x354 h24 y2180 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x355 h24 y2181 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x17c h24 y2182 ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x17d h24 y2183 ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x182 h24 y2184 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2185 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y20e7 w18f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Underlying EBITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ab y20e7 w17f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20,5<span class=\"_ _0\"></span>62<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ac y20e7 w182 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>3,1<span class=\"_ _0\"></span>52<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w190 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share of<span class=\"_ _1\"></span> Accoy<span class=\"_ _1\"></span>a USA EBITD<span class=\"_ _1\"></span>A<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ad y20e8 w191 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ae y20e8 w192 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>3,7<span class=\"_ _0\"></span>24)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w193 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Adjusted EBITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3af y20e9 w194 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">14,<span class=\"_ _0\"></span>517<span class=\"_ _25a\"> </span></div></td><td class=\"c n x2a3 y20e9 w195 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr></table>Revenue includes <span class=\"_ _1\"></span>the sale of<span class=\"_ _1\"></span> Acco<span class=\"_ _1\"></span>ya, licence income and other r<span class=\"_ _1\"></span>evenue, principally<span class=\"_ _1\"></span> relating to <span class=\"_ _1\"></span>the sale of<span class=\"_ _1\"></span> acetic acid. Revenue also includes sales o<span class=\"_ _1\"></span>f lower<span class=\"_ _1\"></span> visual gr<span class=\"_ _1\"></span>ade Acco<span class=\"_ _1\"></span>ya to <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoy<span class=\"_ _1\"></span>a customers for<span class=\"_ _1\"></span> the purposes of<span class=\"_ _1\"></span> producing T<span class=\"_ _2\"></span>ricoya<span class=\"_ gs58\"> </span>panels.<span class=\"_ _25a\"> </span>All costs of<span class=\"_ _1\"></span> sales are allocated against manufacturing activities in <span class=\"_ _1\"></span>Arnhem and in Barry<span class=\"_ _1\"></span> (Wales<span class=\"_ _2\"></span>) unless they<span class=\"_ _1\"></span> can be directly<span class=\"_ _1\"></span> attributable to a licensee. Other<span class=\"_ _1\"></span> operating costs include all costs associated <span class=\"_ _1\"></span>with the operation o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the Arnhem and Barry manuf<span class=\"_ _1\"></span>acturing sites, including directly attributable adminis<span class=\"_ _1\"></span>tration, sales and marketing cos<span class=\"_ _1\"></span>ts. See note 5 f<span class=\"_ _1\"></span>or explanation o<span class=\"_ _1\"></span>f Excep<span class=\"_ _1\"></span>tional items.<span class=\"_ _25a\"> </span>Corporate<span class=\"_ _25a\"> </span><table class=\"s w196 hed\" id=\"_da0a7f4b-e94f-4db3-8bd6-827066abb779\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x3b0 h24 y2186 ff3 fs1a fc1 sc0 ls1 ws1\">Corporate Segment<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x3b1 h24 y2187 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x3b2 h24 y2188 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x3b3 h24 y2189 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x3b4 h24 y218a ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x3b5 h24 y218b ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended </td><td class=\"t m0 x3b6 h24 y218c ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x3b7 h24 y218d ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3b8 h24 y218e ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3b9 h24 y218f ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3ba h24 y2190 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3bb h24 y2191 ff3 fs1a fc1 sc0 ls1 ws1\"> 31 March </td><td class=\"t m0 x3bc h24 y2192 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x3bd h24 y2193 ff3 fs1a fc1 sc0 ls1 ws1\">2025 </td><td class=\"t m0 x3be h24 y2194 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3bf h24 y2195 ff3 fs1a fc1 sc0 ls1 ws1\">2025 </td><td class=\"t m0 x216 h24 y2196 ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td><td class=\"t m0 x214 h24 y2197 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y2198 ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td></tr><tr><td></td><td></td><td class=\"t m0 x3c0 h24 y2199 ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x3c1 h24 y219a ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x3b1 h24 y219b ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c2 h24 y219c ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c3 h24 y219d ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3b4 h24 y219e ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c4 h24 y219f ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c5 h24 y21a0 ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x3c6 h24 y21a1 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c7 h24 y21a2 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c8 h24 y21a3 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c9 h24 y21a4 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x217 h24 y21a5 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y21a6 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2105 wc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8c\">Accoya wood rev<span class=\"_ _1\"></span>enue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ca y2105 w6d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cb y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cc y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cd y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x375 y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ce y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w16 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Licence revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cf y2106 w70 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d0 y2106 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d1 y2106 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d2 y2106 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36a y2106 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d3 y2106 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w1a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ca y214e w6d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cb y214e we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cc y214e we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cd y214e we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x375 y214e we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ce y214e we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w15e he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 lsf7 ws10d\">T<span class=\"_ _1\"></span>otal<span class=\"_ _1\"></span> Revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d4 y214f w6d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d5 y214f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d6 y214f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d7 y214f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d8 y214f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d9 y214f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w22 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Co<span class=\"_ _0\"></span>st of s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3da y2175 w6d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3db y2175 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3dc y2175 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3dd y2175 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x211 y2175 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3de y2175 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w197 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 lsf7 ws10d\">Gross result<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cf y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3df y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e0 y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e1 y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e2 y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e3 y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w29 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e4 y210b w198 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3,<span class=\"_ _0\"></span>694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e5 y210b we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e6 y210b w199 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,694<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e7 y210b w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e8 y210b we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e9 y210b w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w31 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls7f ws8b\">Oper<span class=\"_ _0\"></span>ating profit/<span class=\"_ _1\"></span>(loss)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ea y2150 w19b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3eb y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ec y2150 w198 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ed y2150 w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ee y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ef y2150 w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w31 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls7f ws8b\">Oper<span class=\"_ _0\"></span>ating profit/<span class=\"_ _1\"></span>(loss)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f0 y20e7 w19b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f1 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f2 y20e7 w198 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f3 y20e7 w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f4 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f5 y20e7 w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w16f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation and amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f6 y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f7 y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f8 y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3f9 y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3fa y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x24b y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w17e he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls13e ws157\">EB<span class=\"_ _0\"></span>ITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3fb y20e9 w199 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(<span class=\"_ _0\"></span>3,<span class=\"_ _0\"></span>694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3fc y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3fd y20e9 w19b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,694)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3fe y20e9 w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x392 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ff y20e9 w19a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr></table>Corporate costs ar<span class=\"_ _1\"></span>e those costs not directly<span class=\"_ _1\"></span> attributable <span class=\"_ _1\"></span>to Acco<span class=\"_ _1\"></span>ya activities. This includes managemen<span class=\"_ _1\"></span>t and the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s corporate and gener<span class=\"_ _1\"></span>al administration costs including <span class=\"_ _1\"></span>the head office in London. See note 5 f<span class=\"_ _1\"></span>or explana<span class=\"_ _1\"></span>tion of Exceptional items. To<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _13\"></span>l<span class=\"_ _25a\"> </span><table class=\"s w19c hee\" id=\"_3a7cf8a1-6451-40ef-90b5-aca20435910e\"><tr><td></td><td></td><td></td><td class=\"t m0 x400 h24 y21a7 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x3b1 h24 y21a8 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x3b2 h24 y21a9 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x401 h24 y21aa ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x402 h24 y21ab ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x3b5 h24 y21ac ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended </td><td class=\"t m0 x3b6 h24 y21ad ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x403 h24 y21ae ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3b8 h24 y21af ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3b9 h24 y21b0 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x3ba h24 y21b1 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x404 h24 y21b2 ff3 fs1a fc1 sc0 ls1 ws1\"> 31 March </td><td class=\"t m0 x3bc h24 y21b3 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x3bd h24 y21b4 ff3 fs1a fc1 sc0 ls1 ws1\">2025 </td><td class=\"t m0 x3be h24 y21b5 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x405 h24 y21b6 ff3 fs1a fc1 sc0 ls1 ws1\">2025 </td><td class=\"t m0 x216 h24 y21b7 ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td><td class=\"t m0 x214 h24 y21b8 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y21b9 ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td></tr><tr><td></td><td></td><td class=\"t m0 x3c0 h24 y21ba ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x3c1 h24 y21bb ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x3b1 h24 y21bc ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c2 h24 y21bd ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c3 h24 y21be ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3b4 h24 y21bf ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c4 h24 y21c0 ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c5 h24 y21c1 ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x406 h24 y21c2 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x407 h24 y21c3 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c8 h24 y21c4 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c9 h24 y21c5 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x217 h24 y21c6 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y21c7 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2173 wc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8c\">Accoya wood rev<span class=\"_ _1\"></span>enue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35a y2173 wd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">124,0<span class=\"_ _0\"></span>47<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35b y2173 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x408 y2173 wd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">124,<span class=\"_ _0\"></span>047<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35d y2173 w10 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>23<span class=\"_ _0\"></span>,13<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35e y2173 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35f y2173 w11 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>23<span class=\"_ _0\"></span>,139<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2174 w12 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ricoya panel revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x360 y2174 w13 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>698<span class=\"_ _25a\"> </span></div></td><td class=\"c n x361 y2174 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x362 y2174 w13 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>698<span class=\"_ _25a\"> </span></div></td><td class=\"c n x363 y2174 w15c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">4<span class=\"_ _0\"></span>,13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x364 y2174 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x365 y2174 w15 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">4,1<span class=\"_ _0\"></span>34<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w16 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Licence revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x366 y2106 w17 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">375<span class=\"_ _25a\"> </span></div></td><td class=\"c n x367 y2106 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x368 y2106 w17 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">375<span class=\"_ _25a\"> </span></div></td><td class=\"c n x369 y2106 w18 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36a y2106 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36b y2106 w19 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w1a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other re<span class=\"_ _1\"></span>venue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36c y214e w1b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,512<span class=\"_ _25a\"> </span></div></td><td class=\"c n x367 y214e we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36d y214e w1b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,512<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36e y214e w15d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,<span class=\"_ _0\"></span>820<span class=\"_ _25a\"> </span></div></td><td class=\"c n x36f y214e we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x370 y214e w1c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,8<span class=\"_ _0\"></span>20<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w15e he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 lsf7 ws10d\">T<span class=\"_ _1\"></span>otal<span class=\"_ _1\"></span> Revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x371 y214f w20 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">136<span class=\"_ _0\"></span>,6<span class=\"_ _0\"></span>32<span class=\"_ _25a\"> </span></div></td><td class=\"c n x372 y214f we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x373 y214f w15f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>36,<span class=\"_ _0\"></span>632<span class=\"_ _25a\"> </span></div></td><td class=\"c n x374 y214f w160 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">136<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>170<span class=\"_ _25a\"> </span></div></td><td class=\"c n x375 y214f we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x376 y214f w161 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">136<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>170<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w22 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Co<span class=\"_ _0\"></span>st of s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ab y2175 w23 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,205<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ac y2175 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ad y2175 w23 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,205<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1ae y2175 w24 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,287<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1af y2175 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1b0 y2175 w24 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(95<span class=\"_ _0\"></span>,287<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c8 w19d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gross profit<span class=\"_ _25a\"> </span></div></td><td class=\"c n x409 y21c8 w26 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">41,42<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x40a y21c8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x40b y21c8 w27 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">41<span class=\"_ _0\"></span>,427<span class=\"_ _25a\"> </span></div></td><td class=\"c n x40c y21c8 w19e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">40,883<span class=\"_ _25a\"> </span></div></td><td class=\"c n x40d y21c8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x40e y21c8 w28 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">40,883<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w29 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _25a\"> </span></div></td><td class=\"c n x40f y210b w19f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7 wsb\">(<span class=\"_ _0\"></span>33,7<span class=\"_ _0\"></span>78)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x410 y210b w1a0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>12,0<span class=\"_ _0\"></span>30)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x411 y210b w2d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">(<span class=\"_ _1\"></span>45,808)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x412 y210b w2e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(41<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x413 y210b w166 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>8,2<span class=\"_ _0\"></span>00)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x414 y210b w1a1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">(50,127)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w31 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls7f ws8b\">Oper<span class=\"_ _0\"></span>ating profit/<span class=\"_ _1\"></span>(loss)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x415 y2150 w1a2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>6<span class=\"_ _3\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x416 y2150 w1a0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>12,0<span class=\"_ _0\"></span>30)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x417 y2150 w1a3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x418 y2150 w35 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(1,<span class=\"_ _0\"></span>04<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x419 y2150 w16b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(8<span class=\"_ _0\"></span>,20<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x41a y2150 w1a4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w38 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Finance income<span class=\"_ _25a\"> </span></div></td><td class=\"c n x41b y20e6 w3a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x41c y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x41d y20e6 w3a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x41e y20e6 w1a5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">138<span class=\"_ _25a\"> </span></div></td><td class=\"c n x41f y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x420 y20e6 w3c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>38<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w3d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Finance expense<span class=\"_ _25a\"> </span></div></td><td class=\"c n x421 y21c9 w3f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">(5<span class=\"_ _0\"></span>,96<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x422 y21c9 w1a6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>,102<span class=\"_ _25a\"> </span></div></td><td class=\"c n x423 y21c9 w1a7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x424 y21c9 w42 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>18<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x425 y21c9 w43 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">53<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x426 y21c9 w1a8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf5 ws7e\">(3,888)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w79 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Investment in joint <span class=\"_ _1\"></span>venture<span class=\"_ _25a\"> </span></div></td><td class=\"c n x427 y21ca w35 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(11,<span class=\"_ _0\"></span>871)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x428 y21ca we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x429 y21ca w35 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(11<span class=\"_ _0\"></span>,871)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x42a y21ca w48 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x42b y21ca we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x42c y21ca w48 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w49 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Lo<span class=\"_ _0\"></span>ss be<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>e tax<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1da y20e9 w4a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1db y20e9 w4b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">(<span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>,92<span class=\"_ _0\"></span>8)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1dc y20e9 w4c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">(20,806<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1dd y20e9 w4d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1de y20e9 w4e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1df y20e9 w4f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr></table>See note 5 f<span class=\"_ _1\"></span>or details of<span class=\"_ _1\"></span> Exceptional items. Reconciliation o<span class=\"_ _1\"></span>f Underlying EBI<span class=\"_ _1\"></span>T and EBIT<span class=\"_ _1\"></span>DA<span class=\"_ _25a\"> </span><table class=\"s w1a9 hef\" id=\"_cd9a7f05-a555-4df3-b89e-7c4e2c592a8d\"><tr><td></td><td class=\"t m0 x187 h24 y21cb ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x34e h24 y21cc ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x42d h24 y21cd ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x189 h24 y21ce ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x350 h24 y21cf ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended </td><td class=\"t m0 x351 h24 y21d0 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x42e h24 y21d1 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x352 h24 y21d2 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x271 h24 y21d3 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x42f h24 y21d4 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x430 h24 y21d5 ff3 fs1a fc1 sc0 ls1 ws1\"> 31 March </td><td class=\"t m0 x355 h24 y21d6 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x431 h24 y21d7 ff3 fs1a fc1 sc0 ls1 ws1\">2025 </td><td class=\"t m0 x179 h24 y21d8 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17a h24 y21d9 ff3 fs1a fc1 sc0 ls1 ws1\">2025 </td><td class=\"t m0 x17b h24 y21da ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td><td class=\"t m0 x17c h24 y21db ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y21dc ff3 fs1a fc1 sc0 ls1 ws1\">2024 </td></tr><tr><td></td><td></td><td class=\"t m0 x184 h24 y21dd ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x185 h24 y21de ff3 fs1a fc1 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x356 h24 y21df ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x357 h24 y21e0 ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td><td></td><td class=\"t m0 x432 h24 y21e1 ff3 fs1a fc1 sc0 ls1 ws1\">items<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y21e2 ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x17e h24 y21e3 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17f h24 y21e4 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x180 h24 y21e5 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x433 h24 y21e6 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x182 h24 y21e7 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y21e8 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y210b w1aa he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Operating profit<span class=\"_ _1\"></span>/(loss<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x434 y210b w1ab he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x435 y210b w2c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(12<span class=\"_ _0\"></span>,03<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x436 y210b w1ac he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x437 y210b w35 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>1,0<span class=\"_ _0\"></span>44)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x438 y210b w16b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(8,<span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x439 y210b w1a4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w16f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation and amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x43a y2150 w170 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x43b y2150 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x43c y2150 w171 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x43d y2150 w1ad he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x43e y2150 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x43f y2150 w1ae he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w174 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Profit on disposal of<span class=\"_ _1\"></span> assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38e y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x38f y20e6 w1af he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(<span class=\"_ _0\"></span>12)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x440 y20e6 w1b0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(<span class=\"_ _0\"></span>12)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x441 y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x442 y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x443 y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w177 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3cf y20e7 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x444 y20e7 w1b1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18,<span class=\"_ _0\"></span>320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a2 y20e7 w178 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18<span class=\"_ _0\"></span>,320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x445 y20e7 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x446 y20e7 w109 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _2\"></span>,000<span class=\"_ _25a\"> </span></div></td><td class=\"c n x447 y20e7 w109 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _2\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w17b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gain on disposal of in<span class=\"_ _1\"></span>vestment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x448 y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x449 y20e8 w163 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(10,3<span class=\"_ _0\"></span>82)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x44a y20e8 w17c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(10,<span class=\"_ _0\"></span>382)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x44b y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x44c y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x44d y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w1b2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">EBITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x44e y20e9 w1b3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">16<span class=\"_ _0\"></span>,86<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x44f y20e9 w1b4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x450 y20e9 w1b5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>,76<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x451 y20e9 w1b6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,<span class=\"_ _0\"></span>535<span class=\"_ _25a\"> </span></div></td><td class=\"c n x452 y20e9 w1b7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>1,<span class=\"_ _0\"></span>200)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x453 y20e9 w1b8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td></tr></table>Reconciliation o<span class=\"_ _1\"></span>f Adjusted EBIT and<span class=\"_ _1\"></span> EBITD<span class=\"_ _1\"></span>A<span class=\"_ _25a\"> </span><table class=\"s w1b9 hf0\" id=\"_1d7b4913-0987-4d9f-80ae-43486806d17c\"><tr><td></td><td class=\"t m0 x350 h24 y21e9 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x351 h24 y21ea ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x354 h24 y21eb ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x355 h24 y21ec ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x17c h24 y21ed ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x17d h24 y21ee ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x182 h24 y21ef ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y21f0 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y20e7 w1aa he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Operating profit<span class=\"_ _1\"></span>/(loss<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x454 y20e7 w33 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>6<span class=\"_ _3\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x455 y20e7 w35 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>1,0<span class=\"_ _0\"></span>44)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w188 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share of<span class=\"_ _1\"></span> Accoy<span class=\"_ _1\"></span>a USA EBIT<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a7 y20e8 w189 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3a8 y20e8 w18a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(3,993)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w18b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Adjusted EBIT<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1fd y20e9 w1ba he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">(<span class=\"_ _0\"></span>1,9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>2)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x456 y20e9 w1bb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(5,037<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w18e hec\" id=\"_162184f3-a30e-4b3d-a2ab-09c145cedfbd\"><tr><td></td><td class=\"t m0 x350 h24 y21f1 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td><td class=\"t m0 x351 h24 y21f2 ff3 fs1a fc1 sc0 ls1 ws1\">Y<span class=\"_ _1\"></span>ear<span class=\"_ _1\"></span> ended  </td></tr><tr><td></td><td class=\"t m0 x354 h24 y21f3 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td><td class=\"t m0 x355 h24 y21f4 ff3 fs1a fc1 sc0 ls1 ws1\">31 March </td></tr><tr><td></td><td class=\"t m0 x17c h24 y21f5 ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x17d h24 y21f6 ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x182 h24 y21f7 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y21f8 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y20e7 w18f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Underlying EBITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x457 y20e7 w1bc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">16<span class=\"_ _0\"></span>,86<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x458 y20e7 w1b6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,<span class=\"_ _0\"></span>535<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w190 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share of<span class=\"_ _1\"></span> Accoy<span class=\"_ _1\"></span>a USA EBITD<span class=\"_ _1\"></span>A<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ad y20e8 w191 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ae y20e8 w192 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>3,7<span class=\"_ _0\"></span>24)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w193 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Adjusted EBITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x459 y20e9 w178 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10,<span class=\"_ _0\"></span>823<span class=\"_ _25a\"> </span></div></td><td class=\"c n x45a y20e9 w1bd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">4,811<span class=\"_ _25a\"> </span></div></td></tr></table>Analysis of<span class=\"_ _1\"></span> Revenue b<span class=\"_ _1\"></span>y geographical ar<span class=\"_ _1\"></span>ea of customers:<span class=\"_ _25a\"> </span><table class=\"s w1be hf1\" id=\"_6ae51fac-58bf-4fa5-8936-9f9fd1f71919\"><tr><td></td><td class=\"t m0 x17c h24 y21f9 ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x17d h24 y21f9 ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x182 h24 y21fa ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y21fa ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y210c w1bf he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">UK and Ireland<span class=\"_ _25a\"> </span></div></td><td class=\"c n x45b y210c w1c0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">54,103<span class=\"_ _25a\"> </span></div></td><td class=\"c n x45c y210c w1c1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">46,903<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210d w1c2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Rest of<span class=\"_ _1\"></span> Europe<span class=\"_ _25a\"> </span></div></td><td class=\"c n x45d y210d w1c3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">51,<span class=\"_ _0\"></span>276<span class=\"_ _25a\"> </span></div></td><td class=\"c n x45e y210d w1c4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">4<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6<span class=\"_ _3\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w1c5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Americas<span class=\"_ _25a\"> </span></div></td><td class=\"c n x45f y20e7 w1c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">15<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x460 y20e7 w1c7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">28,878<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w1c8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws77\">Rest of W<span class=\"_ _1\"></span>orld<span class=\"_ _25a\"> </span></div></td><td class=\"c n x461 y20e8 w1c9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">15<span class=\"_ _0\"></span>,332<span class=\"_ _25a\"> </span></div></td><td class=\"c n x462 y20e8 w1ca he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">13,025<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x463 y20e9 w20 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">136<span class=\"_ _0\"></span>,6<span class=\"_ _0\"></span>32<span class=\"_ _25a\"> </span></div></td><td class=\"c n x464 y20e9 w21 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">13<span class=\"_ _0\"></span>6,170<span class=\"_ _25a\"> </span></div></td></tr></table>Revenue gener<span class=\"_ _1\"></span>ated from <span class=\"_ _1\"></span>two customers exceeded 10% o<span class=\"_ _1\"></span>f Group r<span class=\"_ _1\"></span>evenue of<span class=\"_ _1\"></span> 2025. <span class=\"_ _1\"></span>These two customers r<span class=\"_ _1\"></span>epresented 32% (\u20ac17<span class=\"_ _2\"></span>,302,000) and 37% (\u20ac20<span class=\"_ _1\"></span>,263,000<span class=\"_ _1\"></span>) of <span class=\"_ _1\"></span>the rev<span class=\"_ _1\"></span>enue from <span class=\"_ _1\"></span>the United Kingdom and Ireland, relating <span class=\"_ _1\"></span>to Acco<span class=\"_ _1\"></span>ya revenue. R<span class=\"_ _1\"></span>evenue generated <span class=\"_ _1\"></span>from tw<span class=\"_ _1\"></span>o customers exceeded 10% of<span class=\"_ _1\"></span> Group re<span class=\"_ _1\"></span>venue of<span class=\"_ _1\"></span> 2024. <span class=\"_ _1\"></span>This included 36% (\u20ac16,717<span class=\"_ _2\"></span>,000<span class=\"_ _1\"></span>) and 33% (\u20ac15,46<span class=\"_ _1\"></span>1,000<span class=\"_ _1\"></span>) of <span class=\"_ _1\"></span>the rev<span class=\"_ _1\"></span>enue from <span class=\"_ _1\"></span>the United Kingdom and Ireland, relating <span class=\"_ _1\"></span>to Acco<span class=\"_ _1\"></span>ya revenue.<span class=\"_ _25a\"> </span>Asset<span class=\"_ _0\"></span>s and<span class=\"_ _1\"></span> liabilities on a segmental basis:<span class=\"_ _25a\"> </span><table class=\"s w1cb hf2\" id=\"_4f2403fd-9a0c-4909-920c-eb2d940cfdaa\"><tr><td></td><td class=\"t m0 x465 h24 y21fb ff3 fs1a fc1 sc0 ls1 ws1\">Accoya<span class=\"_ _25a\"> </span></td><td class=\"t m0 x466 h24 y21fc ff3 fs1a fc1 sc0 ls1 ws1\">Corporate<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c3 h24 y21fd ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td><td class=\"t m0 x467 h24 y21fe ff3 fs1a fc1 sc0 ls1 ws1\">Accoya<span class=\"_ _25a\"> </span></td><td class=\"t m0 x468 h24 y21ff ff3 fs1a fc1 sc0 ls1 ws1\">Corporate<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c5 h24 y2200 ff3 fs1a fc1 sc0 ls13d ws156\">TOT<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x3bd h24 y2201 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3be h24 y2202 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x405 h24 y2203 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x216 h24 y2204 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x214 h24 y2205 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y2206 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x406 h24 y2207 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x407 h24 y2208 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c8 h24 y2209 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c9 h24 y220a ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x217 h24 y220b ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y220c ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y210b w1cc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Non-current assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x469 y210b w1cd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">115<span class=\"_ _0\"></span>,50<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x46a y210b w1ce he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">1<span class=\"_ _0\"></span>,6<span class=\"_ _0\"></span>61<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e6 y210b w1cf he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">117<span class=\"_ _1\"></span>,1<span class=\"_ _1\"></span>6<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x46b y210b w1d0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7,9<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x46c y210b w1d1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,0<span class=\"_ _0\"></span>16<span class=\"_ _25a\"> </span></div></td><td class=\"c n x46d y210b w1d2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">1<span class=\"_ _0\"></span>38<span class=\"_ _0\"></span>,94<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w1d3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Current assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x46e y2150 w1d4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">52<span class=\"_ _0\"></span>,142<span class=\"_ _25a\"> </span></div></td><td class=\"c n x46f y2150 w1d5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">11,<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x470 y2150 w96 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">63<span class=\"_ _0\"></span>,787<span class=\"_ _25a\"> </span></div></td><td class=\"c n x471 y2150 w1d6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">52<span class=\"_ _0\"></span>,321<span class=\"_ _25a\"> </span></div></td><td class=\"c n x472 y2150 w1d7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>8,7<span class=\"_ _0\"></span>11<span class=\"_ _25a\"> </span></div></td><td class=\"c n x473 y2150 w1d8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">71,<span class=\"_ _0\"></span>032<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w1d9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Current liabilities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x474 y20e6 w1da he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">(20,4<span class=\"_ _0\"></span>55)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x475 y20e6 w1db he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _3\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x476 y20e6 wa3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(30,<span class=\"_ _0\"></span>234)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x477 y20e6 w1dc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">(<span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>05<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x478 y20e6 w1dd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x479 y20e6 wa4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(<span class=\"_ _0\"></span>26<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>6)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w1de he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Net current assets<span class=\"_ _1\"></span>/(liabilities<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x47a y21c9 w1df he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">31,6<span class=\"_ _0\"></span>87<span class=\"_ _25a\"> </span></div></td><td class=\"c n x47b y21c9 w1e0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>86<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x47c y21c9 wa6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _0\"></span>3,<span class=\"_ _0\"></span>553<span class=\"_ _25a\"> </span></div></td><td class=\"c n x47d y21c9 w1e1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _0\"></span>0,2<span class=\"_ _0\"></span>16<span class=\"_ _25a\"> </span></div></td><td class=\"c n x47e y21c9 w1e2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">14<span class=\"_ _0\"></span>,61<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x47f y21c9 w1e3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>4,8<span class=\"_ _0\"></span>26<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w1e4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Non-current liabilities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x480 y20e8 w1e5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls78 ws75\">(2,663)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x481 y20e8 w1e6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">(50,734)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x482 y20e8 wb3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(53<span class=\"_ _0\"></span>,397<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x483 y20e8 w1e7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _3\"></span>9,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x484 y20e8 w1e8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls108 ws120\">(55,<span class=\"_ _1\"></span>137)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x485 y20e8 wb4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w1e9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Net assets<span class=\"_ _1\"></span>/(liabilities<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x486 y20e9 w1ea he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">14<span class=\"_ _0\"></span>4,52<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x487 y20e9 w1eb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(4<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x488 y20e9 wff he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">9<span class=\"_ _0\"></span>7,<span class=\"_ _3\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x489 y20e9 wd9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">15<span class=\"_ _0\"></span>8,<span class=\"_ _0\"></span>326<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48a y20e9 w1ec he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48b y20e9 wed he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">118<span class=\"_ _0\"></span>,815<span class=\"_ _25a\"> </span></div></td></tr></table>The Investment accoun<span class=\"_ _1\"></span>ted for<span class=\"_ _1\"></span> using the equity<span class=\"_ _1\"></span> method (Investment in<span class=\"_ _1\"></span>to Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _1\"></span>) is included in the <span class=\"_ _1\"></span>Accoya segment. See note 27<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span>Analysis of<span class=\"_ _1\"></span> non-current assets (<span class=\"_ _2\"></span>other <span class=\"_ _1\"></span>than financial assets and def<span class=\"_ _1\"></span>erred tax<span class=\"_ _1\"></span>):<span class=\"_ _25a\"> </span><table class=\"s w1ed hf3\" id=\"_af76ed64-df2d-4ee5-8795-99aeb314fd39\"><tr><td></td><td class=\"t m0 x214 h24 y220d ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y220d ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y220e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y220e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y210d w1ee he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">UK<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48c y210d w1ef he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">4,1<span class=\"_ _0\"></span>69<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48d y210d w97 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">2<span class=\"_ _0\"></span>3,1<span class=\"_ _0\"></span>29<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w1f0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other countries<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48e y20e7 w1f1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">1<span class=\"_ _0\"></span>08<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>76<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x261 y20e7 w1f2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">111,<span class=\"_ _0\"></span>583<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w1f3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Un-allocated \u2013 Goodwill<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48f y20e8 w1f4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td><td class=\"c n x490 y20e8 w1f4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x229 y20e9 w87 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">117<span class=\"_ _1\"></span>,166<span class=\"_ _25a\"> </span></div></td><td class=\"c n x491 y20e9 w1d2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">1<span class=\"_ _0\"></span>38<span class=\"_ _0\"></span>,94<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr></table>The segmental assets in the curr<span class=\"_ _1\"></span>ent y<span class=\"_ _1\"></span>ear <span class=\"_ _1\"></span>were predominantly<span class=\"_ _1\"></span> held in the UK, USA<span class=\"_ _1\"></span> and mainland Europe. <span class=\"_ _1\"></span>Additions to property<span class=\"_ _1\"></span>, plant, equipmen<span class=\"_ _1\"></span>t and intangible assets in the curr<span class=\"_ _1\"></span>ent year<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>ere predominantly<span class=\"_ _1\"></span> incurred in the UK and mainland Europe. <span class=\"_ _1\"></span>The increase in Inves<span class=\"_ _1\"></span>tment accounted for<span class=\"_ _1\"></span> using the equity<span class=\"_ _1\"></span> method (inves<span class=\"_ _1\"></span>tment into <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span>) incurred in USA. <span class=\"_ _1\"></span>There are no significan<span class=\"_ _1\"></span>t intersegment rev<span class=\"_ _1\"></span>enues.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "The Group\u2019s business is the manufacturing of and development, commercialisation and licensing of the associated proprietary technology for the manufacture of Accoya wood, Tricoya wood elements and related acetylation technologies.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "United Kingdom",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "United Kingdom",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "United Kingdom",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "4.  O<span class=\"_ _0\"></span>ther o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing cost<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span>Other oper<span class=\"_ _1\"></span>ating costs consist of<span class=\"_ _1\"></span> the operating costs, o<span class=\"_ _1\"></span>ther <span class=\"_ _1\"></span>than the cost of<span class=\"_ _1\"></span> sales, associated with <span class=\"_ _1\"></span>the operation of<span class=\"_ _1\"></span> the plant in <span class=\"_ _1\"></span>Arnhem, Barry<span class=\"_ _1\"></span>, the o<span class=\"_ _1\"></span>ffices in Dallas and London and certain pre-operating costs associa<span class=\"_ _1\"></span>ted with the plan<span class=\"_ _1\"></span>t in Hull befor<span class=\"_ _1\"></span>e it was disposed of:<span class=\"_ _25a\"> </span><table class=\"s w1f5 hf4\" id=\"_2495aa3c-d70d-45d1-a181-812799045b2a\"><tr><td></td><td class=\"t m0 x214 h24 y220f ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x215 h24 y220f ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x217 h24 y2210 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y2210 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y214e w1f6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Sales and marketing<span class=\"_ _25a\"> </span></div></td><td class=\"c n x492 y214e w1f7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">4,805<span class=\"_ _25a\"> </span></div></td><td class=\"c n x493 y214e w1f8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">6<span class=\"_ _0\"></span>,044<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w1f9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Research and developmen<span class=\"_ _1\"></span>t<span class=\"_ _25a\"> </span></div></td><td class=\"c n x494 y214f w1fa he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1,1<span class=\"_ _0\"></span>90<span class=\"_ _25a\"> </span></div></td><td class=\"c n x495 y214f w1fb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">1,490<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w29 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1de y2175 w1fc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7f ws8b\">4,392<span class=\"_ _25a\"> </span></div></td><td class=\"c n x496 y2175 w1fd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">11<span class=\"_ _0\"></span>,731<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w1fe he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Administration costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1eb y210a w1ff he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">14<span class=\"_ _0\"></span>,17<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x497 y210a w200 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">13<span class=\"_ _0\"></span>,083<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w201 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Exceptional items*<span class=\"_ _25a\"> </span></div></td><td class=\"c n x498 y210b w1c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">4,092<span class=\"_ _25a\"> </span></div></td><td class=\"c n x499 y210b w202 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">1,<span class=\"_ _0\"></span>200<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w203 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other operating cos<span class=\"_ _1\"></span>ts excluding depreciation, amortisation, impairment and gains on disposals<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49a y2150 w204 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">28,<span class=\"_ _0\"></span>651<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49b y2150 w205 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">33,<span class=\"_ _0\"></span>548<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w16f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation and amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49c y20e6 w206 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49d y20e6 w207 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span>9<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w208 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment loss \u2013 exceptional items<span class=\"_ _1\"></span>*<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49e y21c9 w209 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">18,<span class=\"_ _0\"></span>320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49f y21c9 w20a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _1\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w6a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gain on disposal of in<span class=\"_ _1\"></span>vestment*<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a0 y21ca w20b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(10,<span class=\"_ _0\"></span>382)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a1 y21ca w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w20c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal other operating costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a2 y20e9 w20d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">45,808<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a3 y20e9 w20e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">50,1<span class=\"_ _1\"></span>27<span class=\"_ _25a\"> </span></div></td></tr></table>Administrative cos<span class=\"_ _1\"></span>ts include costs associated with Business Dev<span class=\"_ _1\"></span>elopment and Legal departments, Intellectual Pr<span class=\"_ _1\"></span>operty as well as Human R<span class=\"_ _1\"></span>esources, IT<span class=\"_ _2\"></span>, Finance, Management and General Office and includes the costs of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s head office costs in London and <span class=\"_ _1\"></span>the US Office in Dallas.<span class=\"_ _25a\"> </span>Other oper<span class=\"_ _1\"></span>ating costs are those cos<span class=\"_ _1\"></span>ts directly attributable <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>Accoya. <span class=\"_ _1\"></span>This includes staff<span class=\"_ _1\"></span> costs for<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>Arnhem and Barry sites and support <span class=\"_ _1\"></span>functions not captured in Corpora<span class=\"_ _1\"></span>te, Sales and Marketing or<span class=\"_ _1\"></span> general administrativ<span class=\"_ _1\"></span>e costs for<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>Arnhem and Barry sites.<span class=\"_ _25a\"> </span>During the period, \u20ac134<span class=\"_ _1\"></span>,000 (2024: \u20ac385,<span class=\"_ _1\"></span>000) of<span class=\"_ _1\"></span> internal developmen<span class=\"_ _1\"></span>t and patent-related costs <span class=\"_ _1\"></span>were capitalised and included in intangible fix<span class=\"_ _1\"></span>ed assets. No internal costs have been capitalised in r<span class=\"_ _1\"></span>elation to stra<span class=\"_ _1\"></span>tegic capex projects in the current or<span class=\"_ _1\"></span> prior <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>. *Refer<span class=\"_ _1\"></span> to note 5 <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> description of<span class=\"_ _1\"></span> exceptional costs. The impairment loss is in relation <span class=\"_ _1\"></span>to T<span class=\"_ _2\"></span>rico<span class=\"_ _1\"></span>ya assets, ref<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>to note 5 and 15.<span class=\"_ _25a\"> </span>8.  Operating<span class=\"_ _1\"></span> profit<span class=\"_ _1\"></span>/<span class=\"_ _2\"></span>(loss<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span><table class=\"s w264 hfc\" id=\"_158535f8-c534-4573-a191-0fae2bcf6625\"><tr><td></td><td></td><td class=\"t m0 x17c h24 y223f ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y223f ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x182 h24 y2240 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2240 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h26 y2241 ff4 fs5 fc1 sc0 ls1 ws1\">This has been arrived at after<span class=\"_ _1\"></span> charging:<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2172 w265 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Staff costs (<span class=\"_ _2\"></span>note 6)<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x50c y2172 w22c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20,<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x50d y2172 w266 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">24,<span class=\"_ _0\"></span>403<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2104 w103 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation of<span class=\"_ _1\"></span> property<span class=\"_ _1\"></span>, plant and equipment, and right of<span class=\"_ _1\"></span> use assets<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x50e y2104 w104 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">8<span class=\"_ _0\"></span>,17<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x50f y2104 w105 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,751<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2105 w177 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x510 y2105 w178 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18<span class=\"_ _0\"></span>,320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x511 y2105 w17a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _1\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w101 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amortisation of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x512 y2106 wdd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,0<span class=\"_ _0\"></span>48<span class=\"_ _25a\"> </span></div></td><td class=\"c n x513 y2106 w102 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">828<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w267 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Short term lease rentals<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x514 y214e w268 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">9<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x515 y214e w269 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">40<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w26a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change losses<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x516 y214f w116 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">129<span class=\"_ _25a\"> </span></div></td><td class=\"c n x517 y214f w117 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2109 w26b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Research &amp; developmen<span class=\"_ _1\"></span>t (<span class=\"_ _1\"></span>excluding staff<span class=\"_ _1\"></span> costs<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x518 y2109 w26c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">452<span class=\"_ _25a\"> </span></div></td><td class=\"c n x519 y2109 w26d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>00<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w26e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to the Company\u2019<span class=\"_ _1\"></span>s auditors for<span class=\"_ _1\"></span> the audit of<span class=\"_ _1\"></span> the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s annual financial statements<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x51a y210a w26f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">295<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51b y210a w270 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">19<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h26 y2242 ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to the Company\u2019<span class=\"_ _1\"></span>s auditors for<span class=\"_ _1\"></span> other services:<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w271 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51c y2150 w272 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">audit of the Compan<span class=\"_ _1\"></span>y\u2019s subsidiaries pursuant <span class=\"_ _1\"></span>to legislation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51d y2150 w102 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">10<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51e y2150 w273 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">212<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w271 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51c y20e6 w274 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">other assurance services<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51f y20e6 w275 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">53<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4fb y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w276 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to Component auditors for<span class=\"_ _1\"></span> audit of subsidiaries<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x520 y20e7 w277 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">201<span class=\"_ _25a\"> </span></div></td><td class=\"c n x521 y20e7 w278 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">19<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w279 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to Component auditors for<span class=\"_ _1\"></span> audit of join<span class=\"_ _1\"></span>t ventures<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x522 y20e8 w27a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x523 y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w27b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal audit and audit related services:<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x4c0 y20e9 w27c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">787<span class=\"_ _25a\"> </span></div></td><td class=\"c n x524 y20e9 w27d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">595<span class=\"_ _25a\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "4.  O<span class=\"_ _0\"></span>ther o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing cost<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span>Other oper<span class=\"_ _1\"></span>ating costs consist of<span class=\"_ _1\"></span> the operating costs, o<span class=\"_ _1\"></span>ther <span class=\"_ _1\"></span>than the cost of<span class=\"_ _1\"></span> sales, associated with <span class=\"_ _1\"></span>the operation of<span class=\"_ _1\"></span> the plant in <span class=\"_ _1\"></span>Arnhem, Barry<span class=\"_ _1\"></span>, the o<span class=\"_ _1\"></span>ffices in Dallas and London and certain pre-operating costs associa<span class=\"_ _1\"></span>ted with the plan<span class=\"_ _1\"></span>t in Hull befor<span class=\"_ _1\"></span>e it was disposed of:<span class=\"_ _25a\"> </span><table class=\"s w1f5 hf4\" id=\"_2495aa3c-d70d-45d1-a181-812799045b2a\"><tr><td></td><td class=\"t m0 x214 h24 y220f ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x215 h24 y220f ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x217 h24 y2210 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y2210 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y214e w1f6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Sales and marketing<span class=\"_ _25a\"> </span></div></td><td class=\"c n x492 y214e w1f7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">4,805<span class=\"_ _25a\"> </span></div></td><td class=\"c n x493 y214e w1f8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">6<span class=\"_ _0\"></span>,044<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w1f9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Research and developmen<span class=\"_ _1\"></span>t<span class=\"_ _25a\"> </span></div></td><td class=\"c n x494 y214f w1fa he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1,1<span class=\"_ _0\"></span>90<span class=\"_ _25a\"> </span></div></td><td class=\"c n x495 y214f w1fb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">1,490<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w29 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1de y2175 w1fc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7f ws8b\">4,392<span class=\"_ _25a\"> </span></div></td><td class=\"c n x496 y2175 w1fd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">11<span class=\"_ _0\"></span>,731<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w1fe he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Administration costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1eb y210a w1ff he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">14<span class=\"_ _0\"></span>,17<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x497 y210a w200 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">13<span class=\"_ _0\"></span>,083<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w201 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Exceptional items*<span class=\"_ _25a\"> </span></div></td><td class=\"c n x498 y210b w1c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">4,092<span class=\"_ _25a\"> </span></div></td><td class=\"c n x499 y210b w202 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">1,<span class=\"_ _0\"></span>200<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w203 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other operating cos<span class=\"_ _1\"></span>ts excluding depreciation, amortisation, impairment and gains on disposals<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49a y2150 w204 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">28,<span class=\"_ _0\"></span>651<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49b y2150 w205 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">33,<span class=\"_ _0\"></span>548<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w16f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation and amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49c y20e6 w206 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49d y20e6 w207 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span>9<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w208 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment loss \u2013 exceptional items<span class=\"_ _1\"></span>*<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49e y21c9 w209 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">18,<span class=\"_ _0\"></span>320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49f y21c9 w20a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _1\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w6a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gain on disposal of in<span class=\"_ _1\"></span>vestment*<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a0 y21ca w20b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(10,<span class=\"_ _0\"></span>382)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a1 y21ca w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w20c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal other operating costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a2 y20e9 w20d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">45,808<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a3 y20e9 w20e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">50,1<span class=\"_ _1\"></span>27<span class=\"_ _25a\"> </span></div></td></tr></table>8.  Operating<span class=\"_ _1\"></span> profit<span class=\"_ _1\"></span>/<span class=\"_ _2\"></span>(loss<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span><table class=\"s w264 hfc\" id=\"_158535f8-c534-4573-a191-0fae2bcf6625\"><tr><td></td><td></td><td class=\"t m0 x17c h24 y223f ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y223f ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x182 h24 y2240 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2240 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h26 y2241 ff4 fs5 fc1 sc0 ls1 ws1\">This has been arrived at after<span class=\"_ _1\"></span> charging:<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2172 w265 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Staff costs (<span class=\"_ _2\"></span>note 6)<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x50c y2172 w22c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20,<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x50d y2172 w266 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">24,<span class=\"_ _0\"></span>403<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2104 w103 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation of<span class=\"_ _1\"></span> property<span class=\"_ _1\"></span>, plant and equipment, and right of<span class=\"_ _1\"></span> use assets<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x50e y2104 w104 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">8<span class=\"_ _0\"></span>,17<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x50f y2104 w105 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,751<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2105 w177 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x510 y2105 w178 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18<span class=\"_ _0\"></span>,320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x511 y2105 w17a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _1\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w101 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amortisation of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x512 y2106 wdd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,0<span class=\"_ _0\"></span>48<span class=\"_ _25a\"> </span></div></td><td class=\"c n x513 y2106 w102 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">828<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w267 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Short term lease rentals<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x514 y214e w268 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">9<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x515 y214e w269 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">40<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w26a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change losses<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x516 y214f w116 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">129<span class=\"_ _25a\"> </span></div></td><td class=\"c n x517 y214f w117 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2109 w26b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Research &amp; developmen<span class=\"_ _1\"></span>t (<span class=\"_ _1\"></span>excluding staff<span class=\"_ _1\"></span> costs<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x518 y2109 w26c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">452<span class=\"_ _25a\"> </span></div></td><td class=\"c n x519 y2109 w26d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>00<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w26e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to the Company\u2019<span class=\"_ _1\"></span>s auditors for<span class=\"_ _1\"></span> the audit of<span class=\"_ _1\"></span> the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s annual financial statements<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x51a y210a w26f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">295<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51b y210a w270 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">19<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h26 y2242 ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to the Company\u2019<span class=\"_ _1\"></span>s auditors for<span class=\"_ _1\"></span> other services:<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w271 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51c y2150 w272 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">audit of the Compan<span class=\"_ _1\"></span>y\u2019s subsidiaries pursuant <span class=\"_ _1\"></span>to legislation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51d y2150 w102 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">10<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51e y2150 w273 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">212<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w271 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51c y20e6 w274 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">other assurance services<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51f y20e6 w275 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">53<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4fb y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w276 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to Component auditors for<span class=\"_ _1\"></span> audit of subsidiaries<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x520 y20e7 w277 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">201<span class=\"_ _25a\"> </span></div></td><td class=\"c n x521 y20e7 w278 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">19<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w279 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to Component auditors for<span class=\"_ _1\"></span> audit of join<span class=\"_ _1\"></span>t ventures<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x522 y20e8 w27a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x523 y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w27b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal audit and audit related services:<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x4c0 y20e9 w27c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">787<span class=\"_ _25a\"> </span></div></td><td class=\"c n x524 y20e9 w27d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">595<span class=\"_ _25a\"> </span></div></td></tr></table>14.  Intangible assets<span class=\"_ _25a\"> </span><table class=\"s w379 h10b\" id=\"_0c893524-b108-4b29-a7b4-8151b3a533d0\"><tr><td></td><td class=\"t m0 x3b0 h24 y2287 ff3 fs1a fc1 sc0 ls1 ws1\">Internal </td><td class=\"t m0 x402 h24 y2288 ff3 fs1a fc1 sc0 ls1 ws1\">Intellectual </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x657 h24 y2289 ff3 fs1a fc1 sc0 ls1 ws1\">development </td><td class=\"t m0 x3ba h24 y228a ff3 fs1a fc1 sc0 ls1 ws1\">property </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x658 h24 y228b ff3 fs1a fc1 sc0 ls1 ws1\">costs  </td><td class=\"t m0 x3c9 h24 y228c ff3 fs1a fc1 sc0 ls1 ws1\">rights  </td><td class=\"t m0 x659 h24 y228c ff3 fs1a fc1 sc0 ls1 ws1\">Goodwill </td><td class=\"t m0 x215 h24 y228c ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal  </td></tr><tr><td></td><td class=\"t m0 x3c8 h24 y228d ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c9 h24 y228e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x217 h24 y228e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y228e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x219 h7 y228f ff3 fs5 fc1 sc0 ls6a ws2d\">Cost<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2101 w37a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 1 <span class=\"_ _1\"></span>April 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65a y2101 w37b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65b y2101 w37c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">75<span class=\"_ _0\"></span>,37<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65c y2101 w37d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>,23<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65d y2101 w37e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">8<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>3<span class=\"_ _3\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214c w37f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Additions<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65e y214c w380 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">50<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65f y214c w381 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _0\"></span>35<span class=\"_ _25a\"> </span></div></td><td class=\"c n x660 y214c we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x661 y214c w382 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf5 ws7e\">385<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2172 w383 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x662 y2172 w384 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>74<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x663 y2172 w385 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">75,707<span class=\"_ _25a\"> </span></div></td><td class=\"c n x664 y2172 w386 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td><td class=\"c n x665 y2172 w387 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls4f ws56\">87<span class=\"_ _1\"></span>,6<span class=\"_ _0\"></span>87<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2173 w37f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Additions<span class=\"_ _25a\"> </span></div></td><td class=\"c n x666 y2173 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x667 y2173 w388 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x668 y2173 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x669 y2173 w388 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2105 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x662 y2105 w384 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>74<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x663 y2105 w38a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">75,<span class=\"_ _0\"></span>841<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66a y2105 w1f4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66b y2105 w38b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">8<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x219 h7 y2290 ff3 fs5 fc1 sc0 ls107 ws7f\">Accumulated amortisat<span class=\"_ _0\"></span>ion<span class=\"_ _1\"></span> and impairment<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y214e w37a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 1 <span class=\"_ _1\"></span>April 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66c y214e w38c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>27<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66d y214e w38d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">73<span class=\"_ _0\"></span>,5<span class=\"_ _0\"></span>32<span class=\"_ _25a\"> </span></div></td><td class=\"c n x191 y214e we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66e y214e w38e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">76<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>11<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w38f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66f y214f w390 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">39<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x670 y214f w153 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lse1 ws13f\">42<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x671 y214f we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x672 y214f w102 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">828<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w383 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x673 y2175 w391 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">3<span class=\"_ _0\"></span>,67<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x674 y2175 w392 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">7<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>,961<span class=\"_ _25a\"> </span></div></td><td class=\"c n x675 y2175 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x676 y2175 w393 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7<span class=\"_ _3\"></span>7,<span class=\"_ _0\"></span>6<span class=\"_ _3\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c8 w38f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x677 y21c8 w394 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">37<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x678 y21c8 w395 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">67<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x679 y21c8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67a y21c8 w396 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>,04<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w397 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67b y210b w398 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>,43<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67c y210b w399 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">53<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e2 y210b we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67d y210b w39a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">2<span class=\"_ _0\"></span>,976<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67e y2150 w39b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">6<span class=\"_ _0\"></span>,49<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x424 y2150 w39c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">75,172<span class=\"_ _25a\"> </span></div></td><td class=\"c n x679 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67f y2150 w1e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls78 ws75\">81<span class=\"_ _1\"></span>,663<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x219 h7 y2291 ff3 fs5 fc1 sc0 ls107 ws7f\">Net book<span class=\"_ _1\"></span> value<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x680 y21c9 w1b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>258<span class=\"_ _25a\"> </span></div></td><td class=\"c n x681 y21c9 w39d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6<span class=\"_ _0\"></span>69<span class=\"_ _25a\"> </span></div></td><td class=\"c n x682 y21c9 w39e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,2<span class=\"_ _0\"></span>31<span class=\"_ _25a\"> </span></div></td><td class=\"c n x683 y21c9 w77 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">6<span class=\"_ _0\"></span>,15<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w383 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x684 y21ca w39f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,0<span class=\"_ _0\"></span>71<span class=\"_ _25a\"> </span></div></td><td class=\"c n x685 y21ca w3a0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">1<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>74<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x686 y21ca w1f4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td><td class=\"c n x687 y21ca w78 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>0,04<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w3a1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x688 y20e9 w3a2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lse1 ws13f\">4,<span class=\"_ _0\"></span>420<span class=\"_ _25a\"> </span></div></td><td class=\"c n x689 y20e9 w3a3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,8<span class=\"_ _0\"></span>40<span class=\"_ _25a\"> </span></div></td><td class=\"c n x68a y20e9 w386 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td><td class=\"c n x68b y20e9 w3a4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">10,491<span class=\"_ _25a\"> </span></div></td></tr></table>15.  Proper<span class=\"_ _0\"></span>ty<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span> plant and equipment<span class=\"_ _25a\"> </span><table class=\"s w3a5 h10c\" id=\"_ff909ebb-7137-4077-b596-cd2401f67815\"><tr><td></td><td class=\"t m0 x68c h24 y2292 ff3 fs1a fc1 sc0 ls1 ws1\">Leased land </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x68d h24 y2293 ff3 fs1a fc1 sc0 ls1 ws1\">and<span class=\"_ _25a\"> </span></td><td class=\"t m0 x68e h24 y2294 ff3 fs1a fc1 sc0 ls1 ws1\">Plant and<span class=\"_ _25a\"> </span></td><td class=\"t m0 x182 h24 y2295 ff3 fs1a fc1 sc0 ls1 ws1\">Office<span class=\"_ _25a\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x353 h24 y2296 ff3 fs1a fc1 sc0 ls1 ws1\">buildings<span class=\"_ _25a\"> </span></td><td class=\"t m0 x68f h24 y2297 ff3 fs1a fc1 sc0 ls1 ws1\">machinery<span class=\"_ _25a\"> </span></td><td class=\"t m0 x690 h24 y2298 ff3 fs1a fc1 sc0 ls1 ws1\">equipment<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2298 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x180 h24 y2299 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x433 h24 y229a ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x182 h24 y229b ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y229b ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h7 y229c ff3 fs5 fc1 sc0 ls1 ws1\">Co<span class=\"_ _0\"></span>st or v<span class=\"_ _0\"></span>alu<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2147 w37a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 1 <span class=\"_ _1\"></span>April 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x691 y2147 w3a6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x692 y2147 w3a7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">208,821<span class=\"_ _25a\"> </span></div></td><td class=\"c n x693 y2147 w3a8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,6<span class=\"_ _0\"></span>97<span class=\"_ _25a\"> </span></div></td><td class=\"c n x694 y2147 w3a9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">23<span class=\"_ _0\"></span>1,494<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y229d w37f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Additions<span class=\"_ _25a\"> </span></div></td><td class=\"c n x666 y229d we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x695 y229d w3aa he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>,7<span class=\"_ _0\"></span>79<span class=\"_ _25a\"> </span></div></td><td class=\"c n x696 y229d w3ab he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">333<span class=\"_ _25a\"> </span></div></td><td class=\"c n x697 y229d w3ac he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">2<span class=\"_ _0\"></span>,11<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y229e w3ad he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Reclassification<span class=\"_ _25a\"> </span></div></td><td class=\"c n x698 y229e we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x699 y229e w3ae he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(3,6<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>9)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69a y229e w3af he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(451)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x370 y229e w3b0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20fb w383 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69b y20fb w3b1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>76<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69c y20fb w3b2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">2<span class=\"_ _0\"></span>06<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>31<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69d y20fb w3b3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>,57<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69e y20fb w6f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf7 ws10d\">229<span class=\"_ _1\"></span>,486<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y229f w37f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Additions<span class=\"_ _25a\"> </span></div></td><td class=\"c n x666 y229f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69f y229f w3b4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>325<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a0 y229f w3a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>30<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a1 y229f w3b5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,7<span class=\"_ _0\"></span>55<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214a w3b6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Disposals<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a2 y214a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a3 y214a w3b7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls143 ws149\">(109<span class=\"_ _2\"></span>,254<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a4 y214a w3b8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(3<span class=\"_ _0\"></span>40)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a5 y214a w3b9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>9,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22a0 w3ad he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Reclassification<span class=\"_ _25a\"> </span></div></td><td class=\"c n x698 y22a0 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a6 y22a0 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a7 y22a0 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a8 y22a0 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22a1 w389 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x195 y22a1 w3ba he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>76<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a9 y22a1 w3bb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">9<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>,0<span class=\"_ _0\"></span>02<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6aa y22a1 w3bc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>669<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ab y22a1 w3bd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">12<span class=\"_ _0\"></span>1,<span class=\"_ _0\"></span>647<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y22a2 ff3 fs5 fc1 sc0 lsfc ws113\">Accumulated depreciation<span class=\"_ _1\"></span> and impairment<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2101 w37a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 1 <span class=\"_ _1\"></span>April 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ac y2101 w3be he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,7<span class=\"_ _0\"></span>11<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ad y2101 w3bf he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">120,<span class=\"_ _0\"></span>892<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ae y2101 w3c0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>,84<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6af y2101 w3c1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">12<span class=\"_ _0\"></span>5,4<span class=\"_ _0\"></span>43<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214c w3c2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Charge for<span class=\"_ _1\"></span> the year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b0 y214c w399 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">35<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b1 y214c w3c3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">6<span class=\"_ _0\"></span>,8<span class=\"_ _0\"></span>47<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b2 y214c w3c4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>82<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b3 y214c w3c5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _3\"></span>6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2172 w3c6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign curr<span class=\"_ _1\"></span>ency tr<span class=\"_ _1\"></span>anslation loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b4 y2172 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b5 y2172 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b6 y2172 w5f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b7 y2172 w5f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2173 w397 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a2 y2173 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b8 y2173 w109 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _2\"></span>,000<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b9 y2173 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ba y2173 w109 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _2\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2105 w3ad he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Reclassification<span class=\"_ _25a\"> </span></div></td><td class=\"c n x698 y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x699 y2105 w3ae he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(3,6<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>9)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69a y2105 w3af he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(451)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x370 y2105 w3b0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w383 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69b y2106 w3c7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>,06<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6bb y2106 w3c8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">131<span class=\"_ _0\"></span>,070<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6bc y2106 w3c9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2,<span class=\"_ _0\"></span>873<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6bd y2106 w3ca he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">136<span class=\"_ _0\"></span>,0<span class=\"_ _0\"></span>12<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w3c2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Charge for<span class=\"_ _1\"></span> the year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6be y214e w3cb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">37<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6bf y214e w3cc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6<span class=\"_ _0\"></span>,20<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c0 y214e w3cd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">351<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c1 y214e w3ce he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">6<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>33<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w3cf he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation on disposals<span class=\"_ _25a\"> </span></div></td><td class=\"c n x57d y214f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c2 y214f w3d0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c3 y214f w3d1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(<span class=\"_ _0\"></span>340)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c4 y214f w3d2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(<span class=\"_ _0\"></span>109,524)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w3d3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change hedge movement<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c5 y2175 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c6 y2175 w3d4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">33<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c7 y2175 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c8 y2175 w3d5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">33<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c8 w3c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign curr<span class=\"_ _1\"></span>ency tr<span class=\"_ _1\"></span>anslation loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b4 y21c8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b5 y21c8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x191 y21c8 w3d6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c9 y21c8 w3d7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w397 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a2 y210b we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ca y210b w3d8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">14,<span class=\"_ _0\"></span>246<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6cb y210b w3d9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">47<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6cc y210b w3da he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">14<span class=\"_ _0\"></span>,2<span class=\"_ _0\"></span>93<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6cd y2150 w3db he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>48<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ce y2150 w3dc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">42<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>672<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6cf y2150 w3dd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">2<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>34<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d0 y2150 wa0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">48<span class=\"_ _0\"></span>,05<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y22a3 ff3 fs5 fc1 sc0 ls107 ws7f\">Net book<span class=\"_ _1\"></span> value<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d1 y21c9 w3de he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">15<span class=\"_ _0\"></span>,52<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d2 y21c9 w3df he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">5<span class=\"_ _0\"></span>6,<span class=\"_ _0\"></span>330<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d3 y21c9 w3e0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>735<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d4 y21c9 w3e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>3,59<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w383 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d5 y21ca w158 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>,90<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d6 y21ca w3e2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">7<span class=\"_ _0\"></span>5,<span class=\"_ _0\"></span>861<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d7 y21ca w3e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,70<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d8 y21ca w3e4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">9<span class=\"_ _0\"></span>3,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>74<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w3a1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d9 y20e9 w3e5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls138 ws14f\">16,2<span class=\"_ _1\"></span>65<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6da y20e9 w3e6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">8<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6db y20e9 w3e7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>,85<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6dc y20e9 w3e8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>06,0<span class=\"_ _0\"></span>51<span class=\"_ _25a\"> </span></div></td></tr></table>As a result of<span class=\"_ _1\"></span> T<span class=\"_ _12\"></span>ricoya UK Ltd going into <span class=\"_ _1\"></span>voluntary<span class=\"_ _1\"></span> liquidation, the Directors ha<span class=\"_ _1\"></span>ve determined that an impairmen<span class=\"_ _1\"></span>t of  \u20ac18 million (2024: \u20ac7<span class=\"_ gs58\"> </span>million<span class=\"_ _1\"></span>) should be recognised in <span class=\"_ _1\"></span>the T<span class=\"_ _12\"></span>ricoya CGU in the <span class=\"_ _1\"></span>year ended 31 Mar<span class=\"_ _1\"></span>ch 2025 taking the over<span class=\"_ _1\"></span>all impairment in the <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoya CGU <span class=\"_ _1\"></span>to \u20ac111 million (2024: \u20ac93 million<span class=\"_ _1\"></span>). <span class=\"_ _1\"></span>The remaining recov<span class=\"_ _1\"></span>erable amount of<span class=\"_ _1\"></span> the T<span class=\"_ _2\"></span>ricoya CGU at 31 Mar<span class=\"_ _1\"></span>ch 2025 is \u20acnil (2024: \u20ac20 million<span class=\"_ _1\"></span>). See note 5 <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>further inf<span class=\"_ _1\"></span>ormation on the liquidation of<span class=\"_ _1\"></span> T<span class=\"_ _2\"></span>ricoya UK L<span class=\"_ _1\"></span>td. (ii) A<span class=\"_ _0\"></span>mounts r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised in t<span class=\"_ _0\"></span>he stat<span class=\"_ _0\"></span>ement of pr<span class=\"_ _0\"></span>ofit and lo<span class=\"_ _0\"></span>ss<span class=\"_ _25a\"> </span>The statement of<span class=\"_ _1\"></span> comprehensive income sho<span class=\"_ _1\"></span>ws the f<span class=\"_ _1\"></span>ollowing amounts relating <span class=\"_ _1\"></span>to leases:<span class=\"_ _25a\"> </span><table class=\"s w401 h110\" id=\"_6a765b59-4763-4ea6-8bce-39e7b225f6f0\"><tr><td></td><td class=\"t m0 x214 h24 y22b4 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22b4 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22b5 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22b5 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x219 h7 y22b6 ff3 fs5 fc1 sc0 ls107 ws7f\">Depreciation charge of right-of-use assets<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y22b7 w3e9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Properties<span class=\"_ _25a\"> </span></div></td><td class=\"c n x559 y22b7 w402 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">628<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f3 y22b7 w403 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lse1 ws13f\">428<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22b8 w3eb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Plant equipment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f4 y22b8 w404 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">610<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f5 y22b8 w405 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6<span class=\"_ _0\"></span>36<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x4ca y22b9 w39f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>238<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f6 y22b9 w406 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,06<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22ba w407 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest expense (included in <span class=\"_ _1\"></span>finance cost)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f7 y22ba w284 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">35<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f8 y22ba w285 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">29<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22bb w408 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Expense relating to short-term leases (included in cos<span class=\"_ _1\"></span>t of goods sold and administra<span class=\"_ _1\"></span>tive expenses<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x595 y22bb w409 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f9 y22bb w40a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x219 h26 y22bc ff4 fs5 fc1 sc0 ls1 ws1\">Expense relating to leases o<span class=\"_ _1\"></span>f low-value asse<span class=\"_ _1\"></span>ts that are not shown abo<span class=\"_ _1\"></span>ve as short-term leases  </td><td></td><td></td></tr><tr><td class=\"c n x18c y20e9 w40b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(included in administrative expenses<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6fa y20e9 w3d9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">47<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6fb y20e9 w40c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "4.  O<span class=\"_ _0\"></span>ther o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing cost<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span>Other oper<span class=\"_ _1\"></span>ating costs consist of<span class=\"_ _1\"></span> the operating costs, o<span class=\"_ _1\"></span>ther <span class=\"_ _1\"></span>than the cost of<span class=\"_ _1\"></span> sales, associated with <span class=\"_ _1\"></span>the operation of<span class=\"_ _1\"></span> the plant in <span class=\"_ _1\"></span>Arnhem, Barry<span class=\"_ _1\"></span>, the o<span class=\"_ _1\"></span>ffices in Dallas and London and certain pre-operating costs associa<span class=\"_ _1\"></span>ted with the plan<span class=\"_ _1\"></span>t in Hull befor<span class=\"_ _1\"></span>e it was disposed of:<span class=\"_ _25a\"> </span><table class=\"s w1f5 hf4\" id=\"_2495aa3c-d70d-45d1-a181-812799045b2a\"><tr><td></td><td class=\"t m0 x214 h24 y220f ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x215 h24 y220f ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x217 h24 y2210 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y2210 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y214e w1f6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Sales and marketing<span class=\"_ _25a\"> </span></div></td><td class=\"c n x492 y214e w1f7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">4,805<span class=\"_ _25a\"> </span></div></td><td class=\"c n x493 y214e w1f8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">6<span class=\"_ _0\"></span>,044<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w1f9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Research and developmen<span class=\"_ _1\"></span>t<span class=\"_ _25a\"> </span></div></td><td class=\"c n x494 y214f w1fa he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1,1<span class=\"_ _0\"></span>90<span class=\"_ _25a\"> </span></div></td><td class=\"c n x495 y214f w1fb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">1,490<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w29 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1de y2175 w1fc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7f ws8b\">4,392<span class=\"_ _25a\"> </span></div></td><td class=\"c n x496 y2175 w1fd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">11<span class=\"_ _0\"></span>,731<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w1fe he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Administration costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1eb y210a w1ff he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">14<span class=\"_ _0\"></span>,17<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x497 y210a w200 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">13<span class=\"_ _0\"></span>,083<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w201 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Exceptional items*<span class=\"_ _25a\"> </span></div></td><td class=\"c n x498 y210b w1c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">4,092<span class=\"_ _25a\"> </span></div></td><td class=\"c n x499 y210b w202 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">1,<span class=\"_ _0\"></span>200<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w203 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other operating cos<span class=\"_ _1\"></span>ts excluding depreciation, amortisation, impairment and gains on disposals<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49a y2150 w204 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">28,<span class=\"_ _0\"></span>651<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49b y2150 w205 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">33,<span class=\"_ _0\"></span>548<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w16f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation and amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49c y20e6 w206 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49d y20e6 w207 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span>9<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w208 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment loss \u2013 exceptional items<span class=\"_ _1\"></span>*<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49e y21c9 w209 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">18,<span class=\"_ _0\"></span>320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49f y21c9 w20a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _1\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w6a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gain on disposal of in<span class=\"_ _1\"></span>vestment*<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a0 y21ca w20b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(10,<span class=\"_ _0\"></span>382)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a1 y21ca w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w20c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal other operating costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a2 y20e9 w20d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">45,808<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a3 y20e9 w20e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">50,1<span class=\"_ _1\"></span>27<span class=\"_ _25a\"> </span></div></td></tr></table>Administrative cos<span class=\"_ _1\"></span>ts include costs associated with Business Dev<span class=\"_ _1\"></span>elopment and Legal departments, Intellectual Pr<span class=\"_ _1\"></span>operty as well as Human R<span class=\"_ _1\"></span>esources, IT<span class=\"_ _2\"></span>, Finance, Management and General Office and includes the costs of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s head office costs in London and <span class=\"_ _1\"></span>the US Office in Dallas.<span class=\"_ _25a\"> </span>Other oper<span class=\"_ _1\"></span>ating costs are those cos<span class=\"_ _1\"></span>ts directly attributable <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>Accoya. <span class=\"_ _1\"></span>This includes staff<span class=\"_ _1\"></span> costs for<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>Arnhem and Barry sites and support <span class=\"_ _1\"></span>functions not captured in Corpora<span class=\"_ _1\"></span>te, Sales and Marketing or<span class=\"_ _1\"></span> general administrativ<span class=\"_ _1\"></span>e costs for<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>Arnhem and Barry sites.<span class=\"_ _25a\"> </span>During the period, \u20ac134<span class=\"_ _1\"></span>,000 (2024: \u20ac385,<span class=\"_ _1\"></span>000) of<span class=\"_ _1\"></span> internal developmen<span class=\"_ _1\"></span>t and patent-related costs <span class=\"_ _1\"></span>were capitalised and included in intangible fix<span class=\"_ _1\"></span>ed assets. No internal costs have been capitalised in r<span class=\"_ _1\"></span>elation to stra<span class=\"_ _1\"></span>tegic capex projects in the current or<span class=\"_ _1\"></span> prior <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>. *Refer<span class=\"_ _1\"></span> to note 5 <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> description of<span class=\"_ _1\"></span> exceptional costs. The impairment loss is in relation <span class=\"_ _1\"></span>to T<span class=\"_ _2\"></span>rico<span class=\"_ _1\"></span>ya assets, ref<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>to note 5 and 15.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "<div class=\"gs221\"><table class=\"s w1f5 hf4\" id=\"_2495aa3c-d70d-45d1-a181-812799045b2a\"><tr><td></td><td class=\"t m0 x214 h24 y220f ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x215 h24 y220f ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x217 h24 y2210 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y2210 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y214e w1f6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Sales and marketing<span class=\"_ _25a\"> </span></div></td><td class=\"c n x492 y214e w1f7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">4,805<span class=\"_ _25a\"> </span></div></td><td class=\"c n x493 y214e w1f8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">6<span class=\"_ _0\"></span>,044<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w1f9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Research and developmen<span class=\"_ _1\"></span>t<span class=\"_ _25a\"> </span></div></td><td class=\"c n x494 y214f w1fa he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1,1<span class=\"_ _0\"></span>90<span class=\"_ _25a\"> </span></div></td><td class=\"c n x495 y214f w1fb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">1,490<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w29 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1de y2175 w1fc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7f ws8b\">4,392<span class=\"_ _25a\"> </span></div></td><td class=\"c n x496 y2175 w1fd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">11<span class=\"_ _0\"></span>,731<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w1fe he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Administration costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1eb y210a w1ff he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">14<span class=\"_ _0\"></span>,17<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x497 y210a w200 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">13<span class=\"_ _0\"></span>,083<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w201 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Exceptional items*<span class=\"_ _25a\"> </span></div></td><td class=\"c n x498 y210b w1c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">4,092<span class=\"_ _25a\"> </span></div></td><td class=\"c n x499 y210b w202 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">1,<span class=\"_ _0\"></span>200<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w203 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other operating cos<span class=\"_ _1\"></span>ts excluding depreciation, amortisation, impairment and gains on disposals<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49a y2150 w204 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">28,<span class=\"_ _0\"></span>651<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49b y2150 w205 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">33,<span class=\"_ _0\"></span>548<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w16f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation and amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49c y20e6 w206 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49d y20e6 w207 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span>9<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w208 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment loss \u2013 exceptional items<span class=\"_ _1\"></span>*<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49e y21c9 w209 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">18,<span class=\"_ _0\"></span>320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49f y21c9 w20a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _1\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w6a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gain on disposal of in<span class=\"_ _1\"></span>vestment*<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a0 y21ca w20b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(10,<span class=\"_ _0\"></span>382)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a1 y21ca w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w20c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal other operating costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a2 y20e9 w20d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">45,808<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a3 y20e9 w20e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">50,1<span class=\"_ _1\"></span>27<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls73 ws80 gs223\">5.  Exc<span class=\"_ _1\"></span>eptional<span class=\"_ _1\"></span> items<span class=\"_ _25a\"> </span></div><div class=\"gs20b\"><table class=\"s w20f hf5\" id=\"_6a7c545a-88ac-4aef-9711-0416b9f5d267\"><tr><td></td><td class=\"t m0 x17c h24 y2211 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2211 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y2212 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2212 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y214f w210 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment of<span class=\"_ _1\"></span> the T<span class=\"_ _2\"></span>ricoya segmen<span class=\"_ _1\"></span>t assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a4 y214f w211 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(18<span class=\"_ _0\"></span>,320)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a5 y214f w212 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">(7<span class=\"_ _1\"></span>,000<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w213 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Hull closure costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a6 y2175 w214 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(<span class=\"_ _1\"></span>4,092)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a7 y2175 w70 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w17b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gain on disposal of in<span class=\"_ _1\"></span>vestment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a8 y210a w1c4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">10,<span class=\"_ _0\"></span>382<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a9 y210a w70 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w215 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Restructuring costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4aa y210b w70 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x456 y210b w216 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>1,20<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w217 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal exceptional operating costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ab y2150 w218 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(12<span class=\"_ _0\"></span>,030)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ac y2150 w219 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(8,<span class=\"_ _0\"></span>200)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w21a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change differences on Corporate USO cash held <span class=\"_ _1\"></span>for in<span class=\"_ _1\"></span>vestment in to USA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>JV<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ad y20e6 w70 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ae y20e6 w21b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">249<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w21c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Revaluation<span class=\"_ _1\"></span>/<span class=\"_ _1\"></span>recognition of <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>aluation Recov<span class=\"_ _1\"></span>ery Instrument \u2018VRI\u2019 liability<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4af y21c9 w21d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1,1<span class=\"_ _0\"></span>02<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b0 y21c9 w21e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">281<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w21f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">T<span class=\"_ _2\"></span>otal exceptional financing<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b1 y20e8 w21d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1,1<span class=\"_ _0\"></span>02<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b2 y20e8 w220 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">530<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w9f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal exceptional items<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b3 y20e9 w221 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">(<span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>,92<span class=\"_ _0\"></span>8)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x439 y20e9 w222 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(<span class=\"_ _3\"></span>7,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws48 gs225\">In the year:<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs226\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs227\">An impairment loss (<span class=\"_ _1\"></span>non-cash item<span class=\"_ _2\"></span>) of \u20ac18.3m has been recognised in <span class=\"_ _1\"></span>the year<span class=\"_ _1\"></span> reflecting <span class=\"_ _1\"></span>the full remaining </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs228\">impairment of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoya segment asse<span class=\"_ _1\"></span>ts related to <span class=\"_ _1\"></span>the Hull plant (2024: \u20ac7<span class=\"_ _2\"></span>.0m<span class=\"_ _1\"></span>). </div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs229\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls29 ws1 gs22a\">A<span class=\"_ _1\"></span> restructuring cost of<span class=\"_ _1\"></span> \u20ac4.<span class=\"_ _2\"></span>1m has been recognised for<span class=\"_ _1\"></span> the costs related <span class=\"_ _1\"></span>to discontinuing and winding-up <span class=\"_ _1\"></span>the Hull plant. </div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs22b\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs22c\">An exceptional gain o<span class=\"_ _1\"></span>f \u20ac10<span class=\"_ _1\"></span>.4m (<span class=\"_ _1\"></span>non-cash item<span class=\"_ _2\"></span>) has been recognised in the <span class=\"_ _1\"></span>year r<span class=\"_ _1\"></span>eflecting the deconsolidation of<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs22d\">T<span class=\"_ _2\"></span>ricoya UK L<span class=\"_ _1\"></span>td follo<span class=\"_ _1\"></span>wing the loss of<span class=\"_ _1\"></span> control <span class=\"_ _1\"></span>from the Group<span class=\"_ _1\"></span>. The majority<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> this gain relates <span class=\"_ _1\"></span>to the r<span class=\"_ _1\"></span>emoval of<span class=\"_ _1\"></span> the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs22e\">non-recourse NatW<span class=\"_ _1\"></span>est f<span class=\"_ _1\"></span>acility of<span class=\"_ _1\"></span> \u20ac7<span class=\"_ _2\"></span>.1m and <span class=\"_ _1\"></span>the lease liability on <span class=\"_ _1\"></span>the land of<span class=\"_ _1\"></span> \u20ac1.2m. See note 28 for<span class=\"_ _1\"></span> further<span class=\"_ _1\"></span> details. </div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs22f\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs230\">The financial liability<span class=\"_ _1\"></span> previously<span class=\"_ _1\"></span> raised to account <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>alue Recov<span class=\"_ _1\"></span>ery Instrument (\u2018VRI\u2019) o<span class=\"_ _1\"></span>f \u20ac1.<span class=\"_ _1\"></span>1m has been </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs231\">released. See note 22 <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>further details. </div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs233\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs234\">An impairment loss (<span class=\"_ _1\"></span>non-cash item<span class=\"_ _2\"></span>) of \u20ac7<span class=\"_ _2\"></span>.0m has been recognised in <span class=\"_ _1\"></span>the year<span class=\"_ _1\"></span> relating <span class=\"_ _1\"></span>to the <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoya segment </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs235\">(FY23:<span class=\"_ gs58\"> </span>\u20ac86.0m<span class=\"_ _2\"></span>) due to an increase in the discoun<span class=\"_ _1\"></span>t rate to 14<span class=\"_ _1\"></span>.25% used follo<span class=\"_ _1\"></span>wing an increase in market in<span class=\"_ _1\"></span>terest rates </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs236\">and the Company-specific mark<span class=\"_ _1\"></span>et v<span class=\"_ _1\"></span>olatility <span class=\"_ _1\"></span>factor<span class=\"_ _2\"></span>. In the prior <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>, an impairment of <span class=\"_ _1\"></span>the T<span class=\"_ _12\"></span>ricoya segment assets </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs237\">was recognised, due <span class=\"_ _1\"></span>to identification of<span class=\"_ _1\"></span> additional time and costs (\u20ac35m<span class=\"_ _2\"></span>) to complete the plant; a decr<span class=\"_ _1\"></span>ease in the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs238\">estimated maximum production capacity<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> the plant once commercially<span class=\"_ _1\"></span> operational <span class=\"_ _1\"></span>from 30,<span class=\"_ _1\"></span>000MT<span class=\"_ _1\"></span> to 24,<span class=\"_ _1\"></span>000MT<span class=\"_ _2\"></span>; </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs239\">and the discount r<span class=\"_ _1\"></span>ate applied was updated <span class=\"_ _1\"></span>to 13.5%.<span class=\"_ _25a\"> </span></div>8.  Operating<span class=\"_ _1\"></span> profit<span class=\"_ _1\"></span>/<span class=\"_ _2\"></span>(loss<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span><table class=\"s w264 hfc\" id=\"_158535f8-c534-4573-a191-0fae2bcf6625\"><tr><td></td><td></td><td class=\"t m0 x17c h24 y223f ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y223f ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x182 h24 y2240 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2240 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h26 y2241 ff4 fs5 fc1 sc0 ls1 ws1\">This has been arrived at after<span class=\"_ _1\"></span> charging:<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2172 w265 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Staff costs (<span class=\"_ _2\"></span>note 6)<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x50c y2172 w22c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20,<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x50d y2172 w266 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">24,<span class=\"_ _0\"></span>403<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2104 w103 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation of<span class=\"_ _1\"></span> property<span class=\"_ _1\"></span>, plant and equipment, and right of<span class=\"_ _1\"></span> use assets<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x50e y2104 w104 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">8<span class=\"_ _0\"></span>,17<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x50f y2104 w105 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,751<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2105 w177 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x510 y2105 w178 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18<span class=\"_ _0\"></span>,320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x511 y2105 w17a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _1\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w101 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amortisation of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x512 y2106 wdd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,0<span class=\"_ _0\"></span>48<span class=\"_ _25a\"> </span></div></td><td class=\"c n x513 y2106 w102 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">828<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w267 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Short term lease rentals<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x514 y214e w268 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">9<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x515 y214e w269 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">40<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w26a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change losses<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x516 y214f w116 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">129<span class=\"_ _25a\"> </span></div></td><td class=\"c n x517 y214f w117 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2109 w26b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Research &amp; developmen<span class=\"_ _1\"></span>t (<span class=\"_ _1\"></span>excluding staff<span class=\"_ _1\"></span> costs<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x518 y2109 w26c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">452<span class=\"_ _25a\"> </span></div></td><td class=\"c n x519 y2109 w26d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>00<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w26e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to the Company\u2019<span class=\"_ _1\"></span>s auditors for<span class=\"_ _1\"></span> the audit of<span class=\"_ _1\"></span> the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s annual financial statements<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x51a y210a w26f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">295<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51b y210a w270 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">19<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h26 y2242 ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to the Company\u2019<span class=\"_ _1\"></span>s auditors for<span class=\"_ _1\"></span> other services:<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w271 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51c y2150 w272 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">audit of the Compan<span class=\"_ _1\"></span>y\u2019s subsidiaries pursuant <span class=\"_ _1\"></span>to legislation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51d y2150 w102 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">10<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51e y2150 w273 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">212<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w271 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51c y20e6 w274 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">other assurance services<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51f y20e6 w275 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">53<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4fb y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w276 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to Component auditors for<span class=\"_ _1\"></span> audit of subsidiaries<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x520 y20e7 w277 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">201<span class=\"_ _25a\"> </span></div></td><td class=\"c n x521 y20e7 w278 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">19<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w279 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to Component auditors for<span class=\"_ _1\"></span> audit of join<span class=\"_ _1\"></span>t ventures<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x522 y20e8 w27a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x523 y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w27b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal audit and audit related services:<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x4c0 y20e9 w27c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">787<span class=\"_ _25a\"> </span></div></td><td class=\"c n x524 y20e9 w27d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">595<span class=\"_ _25a\"> </span></div></td></tr></table><div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls4f ws56 gs2f1\">15.  Proper<span class=\"_ _0\"></span>ty<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span> plant and equipment<span class=\"_ _25a\"> </span></div><div class=\"gs20b\"><table class=\"s w3a5 h10c\" id=\"_ff909ebb-7137-4077-b596-cd2401f67815\"><tr><td></td><td class=\"t m0 x68c h24 y2292 ff3 fs1a fc1 sc0 ls1 ws1\">Leased land </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x68d h24 y2293 ff3 fs1a fc1 sc0 ls1 ws1\">and<span class=\"_ _25a\"> </span></td><td class=\"t m0 x68e h24 y2294 ff3 fs1a fc1 sc0 ls1 ws1\">Plant and<span class=\"_ _25a\"> </span></td><td class=\"t m0 x182 h24 y2295 ff3 fs1a fc1 sc0 ls1 ws1\">Office<span class=\"_ _25a\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x353 h24 y2296 ff3 fs1a fc1 sc0 ls1 ws1\">buildings<span class=\"_ _25a\"> </span></td><td class=\"t m0 x68f h24 y2297 ff3 fs1a fc1 sc0 ls1 ws1\">machinery<span class=\"_ _25a\"> </span></td><td class=\"t m0 x690 h24 y2298 ff3 fs1a fc1 sc0 ls1 ws1\">equipment<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2298 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x180 h24 y2299 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x433 h24 y229a ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x182 h24 y229b ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y229b ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h7 y229c ff3 fs5 fc1 sc0 ls1 ws1\">Co<span class=\"_ _0\"></span>st or v<span class=\"_ _0\"></span>alu<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2147 w37a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 1 <span class=\"_ _1\"></span>April 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x691 y2147 w3a6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x692 y2147 w3a7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">208,821<span class=\"_ _25a\"> </span></div></td><td class=\"c n x693 y2147 w3a8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,6<span class=\"_ _0\"></span>97<span class=\"_ _25a\"> </span></div></td><td class=\"c n x694 y2147 w3a9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">23<span class=\"_ _0\"></span>1,494<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y229d w37f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Additions<span class=\"_ _25a\"> </span></div></td><td class=\"c n x666 y229d we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x695 y229d w3aa he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>,7<span class=\"_ _0\"></span>79<span class=\"_ _25a\"> </span></div></td><td class=\"c n x696 y229d w3ab he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">333<span class=\"_ _25a\"> </span></div></td><td class=\"c n x697 y229d w3ac he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">2<span class=\"_ _0\"></span>,11<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y229e w3ad he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Reclassification<span class=\"_ _25a\"> </span></div></td><td class=\"c n x698 y229e we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x699 y229e w3ae he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(3,6<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>9)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69a y229e w3af he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(451)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x370 y229e w3b0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20fb w383 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69b y20fb w3b1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>76<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69c y20fb w3b2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">2<span class=\"_ _0\"></span>06<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>31<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69d y20fb w3b3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>,57<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69e y20fb w6f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf7 ws10d\">229<span class=\"_ _1\"></span>,486<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y229f w37f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Additions<span class=\"_ _25a\"> </span></div></td><td class=\"c n x666 y229f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69f y229f w3b4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>325<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a0 y229f w3a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>30<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a1 y229f w3b5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,7<span class=\"_ _0\"></span>55<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214a w3b6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Disposals<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a2 y214a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a3 y214a w3b7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls143 ws149\">(109<span class=\"_ _2\"></span>,254<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a4 y214a w3b8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(3<span class=\"_ _0\"></span>40)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a5 y214a w3b9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>9,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22a0 w3ad he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Reclassification<span class=\"_ _25a\"> </span></div></td><td class=\"c n x698 y22a0 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a6 y22a0 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a7 y22a0 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a8 y22a0 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22a1 w389 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x195 y22a1 w3ba he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>76<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a9 y22a1 w3bb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">9<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>,0<span class=\"_ _0\"></span>02<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6aa y22a1 w3bc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>669<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ab y22a1 w3bd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">12<span class=\"_ _0\"></span>1,<span class=\"_ _0\"></span>647<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y22a2 ff3 fs5 fc1 sc0 lsfc ws113\">Accumulated depreciation<span class=\"_ _1\"></span> and impairment<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2101 w37a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 1 <span class=\"_ _1\"></span>April 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ac y2101 w3be he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,7<span class=\"_ _0\"></span>11<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ad y2101 w3bf he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">120,<span class=\"_ _0\"></span>892<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ae y2101 w3c0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>,84<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6af y2101 w3c1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">12<span class=\"_ _0\"></span>5,4<span class=\"_ _0\"></span>43<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214c w3c2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Charge for<span class=\"_ _1\"></span> the year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b0 y214c w399 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">35<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b1 y214c w3c3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">6<span class=\"_ _0\"></span>,8<span class=\"_ _0\"></span>47<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b2 y214c w3c4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>82<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b3 y214c w3c5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _3\"></span>6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2172 w3c6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign curr<span class=\"_ _1\"></span>ency tr<span class=\"_ _1\"></span>anslation loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b4 y2172 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b5 y2172 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b6 y2172 w5f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b7 y2172 w5f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2173 w397 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a2 y2173 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b8 y2173 w109 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _2\"></span>,000<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b9 y2173 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ba y2173 w109 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _2\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2105 w3ad he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Reclassification<span class=\"_ _25a\"> </span></div></td><td class=\"c n x698 y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x699 y2105 w3ae he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(3,6<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>9)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69a y2105 w3af he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(451)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x370 y2105 w3b0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w383 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69b y2106 w3c7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>,06<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6bb y2106 w3c8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">131<span class=\"_ _0\"></span>,070<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6bc y2106 w3c9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2,<span class=\"_ _0\"></span>873<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6bd y2106 w3ca he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">136<span class=\"_ _0\"></span>,0<span class=\"_ _0\"></span>12<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w3c2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Charge for<span class=\"_ _1\"></span> the year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6be y214e w3cb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">37<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6bf y214e w3cc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6<span class=\"_ _0\"></span>,20<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c0 y214e w3cd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">351<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c1 y214e w3ce he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">6<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>33<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w3cf he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation on disposals<span class=\"_ _25a\"> </span></div></td><td class=\"c n x57d y214f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c2 y214f w3d0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c3 y214f w3d1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(<span class=\"_ _0\"></span>340)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c4 y214f w3d2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(<span class=\"_ _0\"></span>109,524)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w3d3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change hedge movement<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c5 y2175 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c6 y2175 w3d4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">33<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c7 y2175 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c8 y2175 w3d5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">33<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c8 w3c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign curr<span class=\"_ _1\"></span>ency tr<span class=\"_ _1\"></span>anslation loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b4 y21c8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b5 y21c8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x191 y21c8 w3d6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c9 y21c8 w3d7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w397 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a2 y210b we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ca y210b w3d8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">14,<span class=\"_ _0\"></span>246<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6cb y210b w3d9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">47<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6cc y210b w3da he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">14<span class=\"_ _0\"></span>,2<span class=\"_ _0\"></span>93<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6cd y2150 w3db he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>48<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ce y2150 w3dc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">42<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>672<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6cf y2150 w3dd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">2<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>34<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d0 y2150 wa0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">48<span class=\"_ _0\"></span>,05<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y22a3 ff3 fs5 fc1 sc0 ls107 ws7f\">Net book<span class=\"_ _1\"></span> value<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d1 y21c9 w3de he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">15<span class=\"_ _0\"></span>,52<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d2 y21c9 w3df he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">5<span class=\"_ _0\"></span>6,<span class=\"_ _0\"></span>330<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d3 y21c9 w3e0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>735<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d4 y21c9 w3e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>3,59<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w383 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d5 y21ca w158 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>,90<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d6 y21ca w3e2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">7<span class=\"_ _0\"></span>5,<span class=\"_ _0\"></span>861<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d7 y21ca w3e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,70<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d8 y21ca w3e4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">9<span class=\"_ _0\"></span>3,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>74<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w3a1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d9 y20e9 w3e5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls138 ws14f\">16,2<span class=\"_ _1\"></span>65<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6da y20e9 w3e6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">8<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6db y20e9 w3e7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>,85<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6dc y20e9 w3e8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>06,0<span class=\"_ _0\"></span>51<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2f2\">As a result of<span class=\"_ _1\"></span> T<span class=\"_ _12\"></span>ricoya UK Ltd going into <span class=\"_ _1\"></span>voluntary<span class=\"_ _1\"></span> liquidation, the Directors ha<span class=\"_ _1\"></span>ve determined that an impairmen<span class=\"_ _1\"></span>t of  </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2f3\">\u20ac18 million (2024: \u20ac7<span class=\"_ gs58\"> </span>million<span class=\"_ _1\"></span>) should be recognised in <span class=\"_ _1\"></span>the T<span class=\"_ _12\"></span>ricoya CGU in the <span class=\"_ _1\"></span>year ended 31 Mar<span class=\"_ _1\"></span>ch 2025 taking the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2f4\">over<span class=\"_ _1\"></span>all impairment in the <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoya CGU <span class=\"_ _1\"></span>to \u20ac111 million (2024: \u20ac93 million<span class=\"_ _1\"></span>). <span class=\"_ _1\"></span>The remaining recov<span class=\"_ _1\"></span>erable amount of<span class=\"_ _1\"></span> the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2f5\">T<span class=\"_ _2\"></span>ricoya CGU at 31 Mar<span class=\"_ _1\"></span>ch 2025 is \u20acnil (2024: \u20ac20 million<span class=\"_ _1\"></span>). See note 5 <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>further inf<span class=\"_ _1\"></span>ormation on the liquidation of<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2f6\">T<span class=\"_ _2\"></span>ricoya UK L<span class=\"_ _1\"></span>td. </div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls12 ws17 gs2f7\">Impairment<span class=\"_ _1\"></span> review<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2f8\">Following <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoy<span class=\"_ _1\"></span>a UK Ltd entering <span class=\"_ _1\"></span>voluntary<span class=\"_ _1\"></span> liquidation, the carrying <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the property<span class=\"_ _2\"></span>, plant and equipment, </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2f9\">internal development cos<span class=\"_ _1\"></span>ts, goodwill and intellectual property righ<span class=\"_ _1\"></span>ts are all within one cash gener<span class=\"_ _1\"></span>ating units (CGU), </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2fa\">Accoya. <span class=\"_ _1\"></span>The recov<span class=\"_ _1\"></span>erable amount is determined based on a <span class=\"_ _1\"></span>value in use calculation <span class=\"_ _1\"></span>which uses cash flow<span class=\"_ _1\"></span> projections </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2fb\">based on Board appro<span class=\"_ _1\"></span>ved financial f<span class=\"_ _1\"></span>orecasts. Cash <span class=\"_ _1\"></span>flows have been pr<span class=\"_ _1\"></span>ojected for<span class=\"_ _1\"></span> a period of 5 <span class=\"_ _1\"></span>years plus a <span class=\"_ _1\"></span>terminal </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2fc\">value discounted at a pr<span class=\"_ _1\"></span>e-tax discount rate of<span class=\"_ _1\"></span> 16.5% per annum (2024: 14<span class=\"_ _1\"></span>.25%) and a growth ra<span class=\"_ _1\"></span>te of 2% <span class=\"_ _1\"></span>to determine </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2fd\">their pr<span class=\"_ _1\"></span>esent value (2024: 2% <span class=\"_ _1\"></span>to 2.5%).<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2fe\">The key<span class=\"_ _1\"></span> assumptions used in <span class=\"_ _1\"></span>the value in use calculations ar<span class=\"_ _1\"></span>e: </div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs2ff\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs300\">the manufacturing rev<span class=\"_ _1\"></span>enues, operating margins and <span class=\"_ _1\"></span>future licence f<span class=\"_ _1\"></span>ees estimated by<span class=\"_ _1\"></span> management;<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs301\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs302\">the long term gro<span class=\"_ _1\"></span>wth rate; and<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs303\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs304\">the discount rate. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "<table class=\"s w1f5 hf4\" id=\"_2495aa3c-d70d-45d1-a181-812799045b2a\"><tr><td></td><td class=\"t m0 x214 h24 y220f ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x215 h24 y220f ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x217 h24 y2210 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y2210 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y214e w1f6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Sales and marketing<span class=\"_ _25a\"> </span></div></td><td class=\"c n x492 y214e w1f7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">4,805<span class=\"_ _25a\"> </span></div></td><td class=\"c n x493 y214e w1f8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">6<span class=\"_ _0\"></span>,044<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w1f9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Research and developmen<span class=\"_ _1\"></span>t<span class=\"_ _25a\"> </span></div></td><td class=\"c n x494 y214f w1fa he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1,1<span class=\"_ _0\"></span>90<span class=\"_ _25a\"> </span></div></td><td class=\"c n x495 y214f w1fb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">1,490<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w29 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other operating cos<span class=\"_ _1\"></span>ts<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1de y2175 w1fc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7f ws8b\">4,392<span class=\"_ _25a\"> </span></div></td><td class=\"c n x496 y2175 w1fd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">11<span class=\"_ _0\"></span>,731<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w1fe he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Administration costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1eb y210a w1ff he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">14<span class=\"_ _0\"></span>,17<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x497 y210a w200 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">13<span class=\"_ _0\"></span>,083<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w201 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Exceptional items*<span class=\"_ _25a\"> </span></div></td><td class=\"c n x498 y210b w1c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">4,092<span class=\"_ _25a\"> </span></div></td><td class=\"c n x499 y210b w202 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">1,<span class=\"_ _0\"></span>200<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w203 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other operating cos<span class=\"_ _1\"></span>ts excluding depreciation, amortisation, impairment and gains on disposals<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49a y2150 w204 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">28,<span class=\"_ _0\"></span>651<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49b y2150 w205 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">33,<span class=\"_ _0\"></span>548<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w16f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation and amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49c y20e6 w206 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49d y20e6 w207 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">9,<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span>9<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w208 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment loss \u2013 exceptional items<span class=\"_ _1\"></span>*<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49e y21c9 w209 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">18,<span class=\"_ _0\"></span>320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49f y21c9 w20a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _1\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w6a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gain on disposal of in<span class=\"_ _1\"></span>vestment*<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a0 y21ca w20b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(10,<span class=\"_ _0\"></span>382)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a1 y21ca w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w20c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal other operating costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a2 y20e9 w20d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">45,808<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a3 y20e9 w20e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">50,1<span class=\"_ _1\"></span>27<span class=\"_ _25a\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-529": {
   "value": "5.  Exc<span class=\"_ _1\"></span>eptional<span class=\"_ _1\"></span> items<span class=\"_ _25a\"> </span><table class=\"s w20f hf5\" id=\"_6a7c545a-88ac-4aef-9711-0416b9f5d267\"><tr><td></td><td class=\"t m0 x17c h24 y2211 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2211 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y2212 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2212 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y214f w210 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment of<span class=\"_ _1\"></span> the T<span class=\"_ _2\"></span>ricoya segmen<span class=\"_ _1\"></span>t assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a4 y214f w211 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(18<span class=\"_ _0\"></span>,320)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a5 y214f w212 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">(7<span class=\"_ _1\"></span>,000<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w213 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Hull closure costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a6 y2175 w214 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(<span class=\"_ _1\"></span>4,092)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a7 y2175 w70 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w17b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gain on disposal of in<span class=\"_ _1\"></span>vestment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a8 y210a w1c4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">10,<span class=\"_ _0\"></span>382<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a9 y210a w70 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w215 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Restructuring costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4aa y210b w70 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x456 y210b w216 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>1,20<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w217 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal exceptional operating costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ab y2150 w218 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(12<span class=\"_ _0\"></span>,030)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ac y2150 w219 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(8,<span class=\"_ _0\"></span>200)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w21a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change differences on Corporate USO cash held <span class=\"_ _1\"></span>for in<span class=\"_ _1\"></span>vestment in to USA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>JV<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ad y20e6 w70 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ae y20e6 w21b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">249<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w21c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Revaluation<span class=\"_ _1\"></span>/<span class=\"_ _1\"></span>recognition of <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>aluation Recov<span class=\"_ _1\"></span>ery Instrument \u2018VRI\u2019 liability<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4af y21c9 w21d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1,1<span class=\"_ _0\"></span>02<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b0 y21c9 w21e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">281<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w21f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">T<span class=\"_ _2\"></span>otal exceptional financing<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b1 y20e8 w21d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1,1<span class=\"_ _0\"></span>02<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b2 y20e8 w220 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">530<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w9f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal exceptional items<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b3 y20e9 w221 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">(<span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>,92<span class=\"_ _0\"></span>8)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x439 y20e9 w222 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(<span class=\"_ _3\"></span>7,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td></tr></table><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs23b\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs23c\">Foreign e<span class=\"_ _1\"></span>xchange differences <span class=\"_ _1\"></span>were r<span class=\"_ _1\"></span>ecognised due to US dollars held f<span class=\"_ _1\"></span>or inv<span class=\"_ _1\"></span>estment into <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span> LL<span class=\"_ _1\"></span>C. F<span class=\"_ _1\"></span>ollowing </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs23d\">the November<span class=\"_ _1\"></span> 2023 capital raise (<span class=\"_ _2\"></span>and in the prior y<span class=\"_ _1\"></span>ear<span class=\"_ _2\"></span>, following <span class=\"_ _1\"></span>the May 2021 capital raise<span class=\"_ _2\"></span>), the amount raised <span class=\"_ _1\"></span>to </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs23e\">invest into <span class=\"_ _1\"></span>Accoy<span class=\"_ _1\"></span>a USA<span class=\"_ _1\"></span> was <span class=\"_ _1\"></span>translated into US dollars and held in cash ensuring <span class=\"_ _1\"></span>that for<span class=\"_ _1\"></span>eign exchange movemen<span class=\"_ _1\"></span>ts </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs23f\">did not decrease <span class=\"_ _1\"></span>the amount raised below<span class=\"_ _1\"></span> the US dollar<span class=\"_ _1\"></span> investment into <span class=\"_ _1\"></span>Accoy<span class=\"_ _1\"></span>a USA. This <span class=\"_ _1\"></span>treatment did not mee<span class=\"_ _1\"></span>t </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs240\">the requirements <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> hedge accounting under IFRS 9<span class=\"_ _2\"></span>, Financial Instruments, and ther<span class=\"_ _1\"></span>efore <span class=\"_ _1\"></span>the for<span class=\"_ _1\"></span>eign exchange gain </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs241\">on the re<span class=\"_ _1\"></span>valuation of<span class=\"_ _1\"></span> the US dollars has been accounted <span class=\"_ _1\"></span>for in Finance e<span class=\"_ _1\"></span>xpenses.<span class=\"_ _25a\"> </span></div>8.  Operating<span class=\"_ _1\"></span> profit<span class=\"_ _1\"></span>/<span class=\"_ _2\"></span>(loss<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span><table class=\"s w264 hfc\" id=\"_158535f8-c534-4573-a191-0fae2bcf6625\"><tr><td></td><td></td><td class=\"t m0 x17c h24 y223f ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y223f ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x182 h24 y2240 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2240 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h26 y2241 ff4 fs5 fc1 sc0 ls1 ws1\">This has been arrived at after<span class=\"_ _1\"></span> charging:<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2172 w265 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Staff costs (<span class=\"_ _2\"></span>note 6)<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x50c y2172 w22c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20,<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x50d y2172 w266 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">24,<span class=\"_ _0\"></span>403<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2104 w103 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation of<span class=\"_ _1\"></span> property<span class=\"_ _1\"></span>, plant and equipment, and right of<span class=\"_ _1\"></span> use assets<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x50e y2104 w104 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">8<span class=\"_ _0\"></span>,17<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x50f y2104 w105 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,751<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2105 w177 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x510 y2105 w178 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18<span class=\"_ _0\"></span>,320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x511 y2105 w17a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _1\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w101 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amortisation of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x512 y2106 wdd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,0<span class=\"_ _0\"></span>48<span class=\"_ _25a\"> </span></div></td><td class=\"c n x513 y2106 w102 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">828<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w267 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Short term lease rentals<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x514 y214e w268 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">9<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x515 y214e w269 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">40<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w26a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change losses<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x516 y214f w116 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">129<span class=\"_ _25a\"> </span></div></td><td class=\"c n x517 y214f w117 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2109 w26b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Research &amp; developmen<span class=\"_ _1\"></span>t (<span class=\"_ _1\"></span>excluding staff<span class=\"_ _1\"></span> costs<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x518 y2109 w26c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">452<span class=\"_ _25a\"> </span></div></td><td class=\"c n x519 y2109 w26d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>00<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w26e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to the Company\u2019<span class=\"_ _1\"></span>s auditors for<span class=\"_ _1\"></span> the audit of<span class=\"_ _1\"></span> the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s annual financial statements<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x51a y210a w26f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">295<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51b y210a w270 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">19<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h26 y2242 ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to the Company\u2019<span class=\"_ _1\"></span>s auditors for<span class=\"_ _1\"></span> other services:<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w271 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51c y2150 w272 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">audit of the Compan<span class=\"_ _1\"></span>y\u2019s subsidiaries pursuant <span class=\"_ _1\"></span>to legislation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51d y2150 w102 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">10<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51e y2150 w273 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">212<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w271 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51c y20e6 w274 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">other assurance services<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51f y20e6 w275 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">53<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4fb y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w276 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to Component auditors for<span class=\"_ _1\"></span> audit of subsidiaries<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x520 y20e7 w277 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">201<span class=\"_ _25a\"> </span></div></td><td class=\"c n x521 y20e7 w278 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">19<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w279 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to Component auditors for<span class=\"_ _1\"></span> audit of join<span class=\"_ _1\"></span>t ventures<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x522 y20e8 w27a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x523 y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w27b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal audit and audit related services:<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x4c0 y20e9 w27c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">787<span class=\"_ _25a\"> </span></div></td><td class=\"c n x524 y20e9 w27d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">595<span class=\"_ _25a\"> </span></div></td></tr></table>10.  Fina<span class=\"_ _0\"></span>nce expe<span class=\"_ _0\"></span>nse<span class=\"_ _25a\"> </span><table class=\"s w280 hfe\" id=\"_12d2a2f8-085b-455d-ab1f-1b1dab8ebdf4\"><tr><td></td><td class=\"t m0 x17c h24 y2245 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2245 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y2246 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2246 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2175 w281 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest on loans<span class=\"_ _25a\"> </span></div></td><td class=\"c n x527 y2175 w202 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">4,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>67<span class=\"_ _25a\"> </span></div></td><td class=\"c n x528 y2175 w282 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>53<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w283 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest on lease liabilities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x529 y210a w284 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">35<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52a y210a w285 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">29<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w286 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Other finance expenses<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52b y210b w287 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">937<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52c y210b w288 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">590<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w289 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal underlying finance expenses<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52d y2150 w28a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">5<span class=\"_ _0\"></span>,96<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52e y2150 w28b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">4<span class=\"_ _0\"></span>,418<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y2247 ff3 fs5 fc1 sc0 lsb0 wsc2\">Exceptional item<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w28c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change (<span class=\"_ _1\"></span>gain<span class=\"_ _1\"></span>) on Corporate USD cash held <span class=\"_ _1\"></span>for inv<span class=\"_ _1\"></span>estment in to USA<span class=\"_ _1\"></span> JV<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52f y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x530 y21c9 w28d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>249)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w28e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Revaluation<span class=\"_ _1\"></span>/<span class=\"_ _1\"></span>recognition of <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>aluation Recov<span class=\"_ _1\"></span>ery Instrument \u2018VRI\u2019<span class=\"_ _25a\"> </span></div></td><td class=\"c n x531 y20e8 w28f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(1,102)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x532 y20e8 w290 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">(281)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w291 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal Finance expense/(income<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x533 y20e9 w292 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>858<span class=\"_ _25a\"> </span></div></td><td class=\"c n x534 y20e9 w293 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf5 ws7e\">3,888<span class=\"_ _25a\"> </span></div></td></tr></table>15.  Proper<span class=\"_ _0\"></span>ty<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span> plant and equipment<span class=\"_ _25a\"> </span><table class=\"s w3a5 h10c\" id=\"_ff909ebb-7137-4077-b596-cd2401f67815\"><tr><td></td><td class=\"t m0 x68c h24 y2292 ff3 fs1a fc1 sc0 ls1 ws1\">Leased land </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x68d h24 y2293 ff3 fs1a fc1 sc0 ls1 ws1\">and<span class=\"_ _25a\"> </span></td><td class=\"t m0 x68e h24 y2294 ff3 fs1a fc1 sc0 ls1 ws1\">Plant and<span class=\"_ _25a\"> </span></td><td class=\"t m0 x182 h24 y2295 ff3 fs1a fc1 sc0 ls1 ws1\">Office<span class=\"_ _25a\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x353 h24 y2296 ff3 fs1a fc1 sc0 ls1 ws1\">buildings<span class=\"_ _25a\"> </span></td><td class=\"t m0 x68f h24 y2297 ff3 fs1a fc1 sc0 ls1 ws1\">machinery<span class=\"_ _25a\"> </span></td><td class=\"t m0 x690 h24 y2298 ff3 fs1a fc1 sc0 ls1 ws1\">equipment<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2298 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x180 h24 y2299 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x433 h24 y229a ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x182 h24 y229b ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y229b ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h7 y229c ff3 fs5 fc1 sc0 ls1 ws1\">Co<span class=\"_ _0\"></span>st or v<span class=\"_ _0\"></span>alu<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2147 w37a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 1 <span class=\"_ _1\"></span>April 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x691 y2147 w3a6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x692 y2147 w3a7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">208,821<span class=\"_ _25a\"> </span></div></td><td class=\"c n x693 y2147 w3a8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,6<span class=\"_ _0\"></span>97<span class=\"_ _25a\"> </span></div></td><td class=\"c n x694 y2147 w3a9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">23<span class=\"_ _0\"></span>1,494<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y229d w37f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Additions<span class=\"_ _25a\"> </span></div></td><td class=\"c n x666 y229d we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x695 y229d w3aa he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>,7<span class=\"_ _0\"></span>79<span class=\"_ _25a\"> </span></div></td><td class=\"c n x696 y229d w3ab he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">333<span class=\"_ _25a\"> </span></div></td><td class=\"c n x697 y229d w3ac he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">2<span class=\"_ _0\"></span>,11<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y229e w3ad he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Reclassification<span class=\"_ _25a\"> </span></div></td><td class=\"c n x698 y229e we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x699 y229e w3ae he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(3,6<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>9)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69a y229e w3af he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(451)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x370 y229e w3b0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20fb w383 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69b y20fb w3b1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>76<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69c y20fb w3b2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">2<span class=\"_ _0\"></span>06<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>31<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69d y20fb w3b3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>,57<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69e y20fb w6f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf7 ws10d\">229<span class=\"_ _1\"></span>,486<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y229f w37f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Additions<span class=\"_ _25a\"> </span></div></td><td class=\"c n x666 y229f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69f y229f w3b4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>325<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a0 y229f w3a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>30<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a1 y229f w3b5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,7<span class=\"_ _0\"></span>55<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214a w3b6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Disposals<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a2 y214a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a3 y214a w3b7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls143 ws149\">(109<span class=\"_ _2\"></span>,254<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a4 y214a w3b8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(3<span class=\"_ _0\"></span>40)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a5 y214a w3b9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>9,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22a0 w3ad he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Reclassification<span class=\"_ _25a\"> </span></div></td><td class=\"c n x698 y22a0 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a6 y22a0 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a7 y22a0 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a8 y22a0 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22a1 w389 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x195 y22a1 w3ba he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>76<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a9 y22a1 w3bb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">9<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>,0<span class=\"_ _0\"></span>02<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6aa y22a1 w3bc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>669<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ab y22a1 w3bd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">12<span class=\"_ _0\"></span>1,<span class=\"_ _0\"></span>647<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y22a2 ff3 fs5 fc1 sc0 lsfc ws113\">Accumulated depreciation<span class=\"_ _1\"></span> and impairment<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2101 w37a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 1 <span class=\"_ _1\"></span>April 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ac y2101 w3be he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,7<span class=\"_ _0\"></span>11<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ad y2101 w3bf he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">120,<span class=\"_ _0\"></span>892<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ae y2101 w3c0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>,84<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6af y2101 w3c1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">12<span class=\"_ _0\"></span>5,4<span class=\"_ _0\"></span>43<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214c w3c2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Charge for<span class=\"_ _1\"></span> the year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b0 y214c w399 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">35<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b1 y214c w3c3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">6<span class=\"_ _0\"></span>,8<span class=\"_ _0\"></span>47<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b2 y214c w3c4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>82<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b3 y214c w3c5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _3\"></span>6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2172 w3c6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign curr<span class=\"_ _1\"></span>ency tr<span class=\"_ _1\"></span>anslation loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b4 y2172 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b5 y2172 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b6 y2172 w5f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b7 y2172 w5f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2173 w397 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a2 y2173 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b8 y2173 w109 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _2\"></span>,000<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b9 y2173 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ba y2173 w109 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _2\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2105 w3ad he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Reclassification<span class=\"_ _25a\"> </span></div></td><td class=\"c n x698 y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x699 y2105 w3ae he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(3,6<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>9)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69a y2105 w3af he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(451)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x370 y2105 w3b0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w383 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69b y2106 w3c7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>,06<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6bb y2106 w3c8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">131<span class=\"_ _0\"></span>,070<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6bc y2106 w3c9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2,<span class=\"_ _0\"></span>873<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6bd y2106 w3ca he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">136<span class=\"_ _0\"></span>,0<span class=\"_ _0\"></span>12<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w3c2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Charge for<span class=\"_ _1\"></span> the year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6be y214e w3cb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">37<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6bf y214e w3cc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6<span class=\"_ _0\"></span>,20<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c0 y214e w3cd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">351<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c1 y214e w3ce he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">6<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>33<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w3cf he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation on disposals<span class=\"_ _25a\"> </span></div></td><td class=\"c n x57d y214f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c2 y214f w3d0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c3 y214f w3d1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(<span class=\"_ _0\"></span>340)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c4 y214f w3d2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(<span class=\"_ _0\"></span>109,524)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w3d3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change hedge movement<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c5 y2175 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c6 y2175 w3d4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">33<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c7 y2175 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c8 y2175 w3d5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">33<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c8 w3c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign curr<span class=\"_ _1\"></span>ency tr<span class=\"_ _1\"></span>anslation loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b4 y21c8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b5 y21c8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x191 y21c8 w3d6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c9 y21c8 w3d7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w397 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a2 y210b we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ca y210b w3d8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">14,<span class=\"_ _0\"></span>246<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6cb y210b w3d9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">47<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6cc y210b w3da he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">14<span class=\"_ _0\"></span>,2<span class=\"_ _0\"></span>93<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6cd y2150 w3db he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>48<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ce y2150 w3dc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">42<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>672<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6cf y2150 w3dd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">2<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>34<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d0 y2150 wa0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">48<span class=\"_ _0\"></span>,05<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y22a3 ff3 fs5 fc1 sc0 ls107 ws7f\">Net book<span class=\"_ _1\"></span> value<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d1 y21c9 w3de he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">15<span class=\"_ _0\"></span>,52<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d2 y21c9 w3df he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">5<span class=\"_ _0\"></span>6,<span class=\"_ _0\"></span>330<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d3 y21c9 w3e0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>735<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d4 y21c9 w3e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>3,59<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w383 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d5 y21ca w158 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>,90<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d6 y21ca w3e2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">7<span class=\"_ _0\"></span>5,<span class=\"_ _0\"></span>861<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d7 y21ca w3e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,70<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d8 y21ca w3e4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">9<span class=\"_ _0\"></span>3,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>74<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w3a1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d9 y20e9 w3e5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls138 ws14f\">16,2<span class=\"_ _1\"></span>65<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6da y20e9 w3e6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">8<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6db y20e9 w3e7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>,85<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6dc y20e9 w3e8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>06,0<span class=\"_ _0\"></span>51<span class=\"_ _25a\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "<table class=\"s w20f hf5\" id=\"_6a7c545a-88ac-4aef-9711-0416b9f5d267\"><tr><td></td><td class=\"t m0 x17c h24 y2211 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2211 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y2212 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2212 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y214f w210 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment of<span class=\"_ _1\"></span> the T<span class=\"_ _2\"></span>ricoya segmen<span class=\"_ _1\"></span>t assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a4 y214f w211 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(18<span class=\"_ _0\"></span>,320)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a5 y214f w212 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">(7<span class=\"_ _1\"></span>,000<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w213 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Hull closure costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a6 y2175 w214 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(<span class=\"_ _1\"></span>4,092)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a7 y2175 w70 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w17b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gain on disposal of in<span class=\"_ _1\"></span>vestment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a8 y210a w1c4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">10,<span class=\"_ _0\"></span>382<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4a9 y210a w70 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w215 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Restructuring costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4aa y210b w70 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x456 y210b w216 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>1,20<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w217 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal exceptional operating costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ab y2150 w218 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(12<span class=\"_ _0\"></span>,030)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ac y2150 w219 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(8,<span class=\"_ _0\"></span>200)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w21a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change differences on Corporate USO cash held <span class=\"_ _1\"></span>for in<span class=\"_ _1\"></span>vestment in to USA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>JV<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ad y20e6 w70 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ae y20e6 w21b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">249<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w21c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Revaluation<span class=\"_ _1\"></span>/<span class=\"_ _1\"></span>recognition of <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>aluation Recov<span class=\"_ _1\"></span>ery Instrument \u2018VRI\u2019 liability<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4af y21c9 w21d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1,1<span class=\"_ _0\"></span>02<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b0 y21c9 w21e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">281<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w21f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">T<span class=\"_ _2\"></span>otal exceptional financing<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b1 y20e8 w21d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1,1<span class=\"_ _0\"></span>02<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b2 y20e8 w220 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">530<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w9f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal exceptional items<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b3 y20e9 w221 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">(<span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>,92<span class=\"_ _0\"></span>8)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x439 y20e9 w222 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(<span class=\"_ _3\"></span>7,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td></tr></table>10.  Fina<span class=\"_ _0\"></span>nce expe<span class=\"_ _0\"></span>nse<span class=\"_ _25a\"> </span><table class=\"s w280 hfe\" id=\"_12d2a2f8-085b-455d-ab1f-1b1dab8ebdf4\"><tr><td></td><td class=\"t m0 x17c h24 y2245 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2245 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y2246 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2246 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2175 w281 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest on loans<span class=\"_ _25a\"> </span></div></td><td class=\"c n x527 y2175 w202 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">4,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>67<span class=\"_ _25a\"> </span></div></td><td class=\"c n x528 y2175 w282 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>53<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w283 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest on lease liabilities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x529 y210a w284 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">35<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52a y210a w285 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">29<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w286 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Other finance expenses<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52b y210b w287 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">937<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52c y210b w288 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">590<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w289 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal underlying finance expenses<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52d y2150 w28a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">5<span class=\"_ _0\"></span>,96<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52e y2150 w28b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">4<span class=\"_ _0\"></span>,418<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y2247 ff3 fs5 fc1 sc0 lsb0 wsc2\">Exceptional item<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w28c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change (<span class=\"_ _1\"></span>gain<span class=\"_ _1\"></span>) on Corporate USD cash held <span class=\"_ _1\"></span>for inv<span class=\"_ _1\"></span>estment in to USA<span class=\"_ _1\"></span> JV<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52f y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x530 y21c9 w28d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>249)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w28e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Revaluation<span class=\"_ _1\"></span>/<span class=\"_ _1\"></span>recognition of <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>aluation Recov<span class=\"_ _1\"></span>ery Instrument \u2018VRI\u2019<span class=\"_ _25a\"> </span></div></td><td class=\"c n x531 y20e8 w28f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(1,102)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x532 y20e8 w290 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">(281)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w291 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal Finance expense/(income<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x533 y20e9 w292 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>858<span class=\"_ _25a\"> </span></div></td><td class=\"c n x534 y20e9 w293 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf5 ws7e\">3,888<span class=\"_ _25a\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls74 ws159 gs243\">6. Employees<span class=\"_ _25a\"> </span></div><div class=\"gs244\"><table class=\"s w1ed hf6\" id=\"_b1a8e26f-3803-4b4a-9608-3d8fea3e791a\"><tr><td></td><td class=\"t m0 x214 h24 y2213 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y2213 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y2214 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y2214 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x219 h26 y2215 ff4 fs5 fc1 sc0 ls1 ws1\">Staff costs (including Dir<span class=\"_ _1\"></span>ectors<span class=\"_ _1\"></span>) consist of:<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w223 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Wages and salaries<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b4 y2150 w1ba he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">15,402<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b5 y2150 w224 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18<span class=\"_ _0\"></span>,5<span class=\"_ _0\"></span>08<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210d w225 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Social security costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b6 y210d w226 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2,<span class=\"_ _0\"></span>407<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b7 y210d w227 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _0\"></span>,04<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w228 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other pension costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b8 y20e7 w229 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1,1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b9 y20e7 w22a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,3<span class=\"_ _0\"></span>57<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 wdc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share based payments<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ba y20e8 w155 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,73<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4bb y20e8 w22b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">1<span class=\"_ _0\"></span>,494<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x4bc y20e9 w22c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20,<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4bd y20e9 w22d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">24,403<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs245\">Pension costs r<span class=\"_ _1\"></span>elate to defined contribution plan contributions.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs246\">The average mon<span class=\"_ _1\"></span>thly number<span class=\"_ _1\"></span> of emplo<span class=\"_ _1\"></span>yees, including Executive Dir<span class=\"_ _1\"></span>ectors, during the <span class=\"_ _1\"></span>year <span class=\"_ _1\"></span>was as f<span class=\"_ _1\"></span>ollows:<span class=\"_ _25a\"> </span></div><div class=\"gs247\"><table class=\"s w22e hf7\" id=\"_10b17cdb-73cf-4004-a51c-a7ba054a3309\"><tr><td></td><td class=\"c n x4be y2217 w22f hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4bf y2217 w230 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w231 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Sales and marketing, administr<span class=\"_ _1\"></span>ation, research and engineering<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4c0 y20e7 w232 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">120<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4c1 y20e7 w233 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">137<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w234 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Operating<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4c2 y20e8 w235 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">95<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4c3 y20e8 w236 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls78 ws75\">99<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x4c4 y20e9 w237 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">21<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4c5 y20e9 w238 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">236<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs248\">The 2024 information abo<span class=\"_ _1\"></span>ve has been re-presented <span class=\"_ _1\"></span>to better<span class=\"_ _1\"></span> represent <span class=\"_ _1\"></span>the classification of emplo<span class=\"_ _1\"></span>yees. \u2018Opera<span class=\"_ _1\"></span>ting\u2019 has </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs249\">been reduced by<span class=\"_ _1\"></span> 15, whilst \u2018<span class=\"_ _1\"></span>sales, marke<span class=\"_ _1\"></span>ting, administration, resear<span class=\"_ _1\"></span>ch and engineering\u2019 has increased by<span class=\"_ _1\"></span> 15 f<span class=\"_ _1\"></span>or 2024<span class=\"_ _1\"></span>. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "6. Employees<span class=\"_ _25a\"> </span><table class=\"s w1ed hf6\" id=\"_b1a8e26f-3803-4b4a-9608-3d8fea3e791a\"><tr><td></td><td class=\"t m0 x214 h24 y2213 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y2213 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y2214 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y2214 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x219 h26 y2215 ff4 fs5 fc1 sc0 ls1 ws1\">Staff costs (including Dir<span class=\"_ _1\"></span>ectors<span class=\"_ _1\"></span>) consist of:<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w223 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Wages and salaries<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b4 y2150 w1ba he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">15,402<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b5 y2150 w224 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18<span class=\"_ _0\"></span>,5<span class=\"_ _0\"></span>08<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210d w225 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Social security costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b6 y210d w226 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2,<span class=\"_ _0\"></span>407<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b7 y210d w227 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _0\"></span>,04<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w228 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other pension costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b8 y20e7 w229 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1,1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4b9 y20e7 w22a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,3<span class=\"_ _0\"></span>57<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 wdc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share based payments<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ba y20e8 w155 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,73<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4bb y20e8 w22b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">1<span class=\"_ _0\"></span>,494<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x4bc y20e9 w22c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20,<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4bd y20e9 w22d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">24,403<span class=\"_ _25a\"> </span></div></td></tr></table>Pension costs r<span class=\"_ _1\"></span>elate to defined contribution plan contributions.<span class=\"_ _25a\"> </span>8.  Operating<span class=\"_ _1\"></span> profit<span class=\"_ _1\"></span>/<span class=\"_ _2\"></span>(loss<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span><table class=\"s w264 hfc\" id=\"_158535f8-c534-4573-a191-0fae2bcf6625\"><tr><td></td><td></td><td class=\"t m0 x17c h24 y223f ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y223f ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x182 h24 y2240 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2240 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h26 y2241 ff4 fs5 fc1 sc0 ls1 ws1\">This has been arrived at after<span class=\"_ _1\"></span> charging:<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2172 w265 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Staff costs (<span class=\"_ _2\"></span>note 6)<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x50c y2172 w22c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20,<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x50d y2172 w266 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">24,<span class=\"_ _0\"></span>403<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2104 w103 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation of<span class=\"_ _1\"></span> property<span class=\"_ _1\"></span>, plant and equipment, and right of<span class=\"_ _1\"></span> use assets<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x50e y2104 w104 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">8<span class=\"_ _0\"></span>,17<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x50f y2104 w105 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,751<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2105 w177 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x510 y2105 w178 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18<span class=\"_ _0\"></span>,320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x511 y2105 w17a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _1\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w101 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amortisation of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x512 y2106 wdd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,0<span class=\"_ _0\"></span>48<span class=\"_ _25a\"> </span></div></td><td class=\"c n x513 y2106 w102 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">828<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w267 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Short term lease rentals<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x514 y214e w268 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">9<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x515 y214e w269 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">40<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w26a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change losses<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x516 y214f w116 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">129<span class=\"_ _25a\"> </span></div></td><td class=\"c n x517 y214f w117 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2109 w26b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Research &amp; developmen<span class=\"_ _1\"></span>t (<span class=\"_ _1\"></span>excluding staff<span class=\"_ _1\"></span> costs<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x518 y2109 w26c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">452<span class=\"_ _25a\"> </span></div></td><td class=\"c n x519 y2109 w26d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>00<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w26e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to the Company\u2019<span class=\"_ _1\"></span>s auditors for<span class=\"_ _1\"></span> the audit of<span class=\"_ _1\"></span> the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s annual financial statements<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x51a y210a w26f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">295<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51b y210a w270 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">19<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h26 y2242 ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to the Company\u2019<span class=\"_ _1\"></span>s auditors for<span class=\"_ _1\"></span> other services:<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w271 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51c y2150 w272 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">audit of the Compan<span class=\"_ _1\"></span>y\u2019s subsidiaries pursuant <span class=\"_ _1\"></span>to legislation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51d y2150 w102 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">10<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51e y2150 w273 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">212<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w271 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51c y20e6 w274 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">other assurance services<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51f y20e6 w275 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">53<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4fb y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w276 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to Component auditors for<span class=\"_ _1\"></span> audit of subsidiaries<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x520 y20e7 w277 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">201<span class=\"_ _25a\"> </span></div></td><td class=\"c n x521 y20e7 w278 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">19<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w279 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to Component auditors for<span class=\"_ _1\"></span> audit of join<span class=\"_ _1\"></span>t ventures<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x522 y20e8 w27a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x523 y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w27b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal audit and audit related services:<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x4c0 y20e9 w27c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">787<span class=\"_ _25a\"> </span></div></td><td class=\"c n x524 y20e9 w27d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">595<span class=\"_ _25a\"> </span></div></td></tr></table>Empl<span class=\"_ _0\"></span>oyee Bene<span class=\"_ _0\"></span>fit T<span class=\"_ _2\"></span>rust \u2013 S<span class=\"_ _0\"></span>hare bo<span class=\"_ _0\"></span>nus award<span class=\"_ _25a\"> </span>428,689 new or<span class=\"_ _1\"></span>dinary shares ar<span class=\"_ _1\"></span>e held by<span class=\"_ _1\"></span> an Employee Benefit <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>rust as part of<span class=\"_ _1\"></span> the annual bonus, in connection <span class=\"_ _1\"></span>with the employee r<span class=\"_ _1\"></span>emuneration and incentivisation arrangements <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the period fr<span class=\"_ _1\"></span>om 1 April 2023 <span class=\"_ _1\"></span>to 31 March 2024<span class=\"_ _1\"></span>, the beneficiaries of<span class=\"_ _1\"></span> which are primarily<span class=\"_ _1\"></span> senior emplo<span class=\"_ _1\"></span>yees. Such new<span class=\"_ _1\"></span> ordinary shar<span class=\"_ _1\"></span>es vest if<span class=\"_ _1\"></span> the emplo<span class=\"_ _1\"></span>yees remain in employment <span class=\"_ _1\"></span>with the Company<span class=\"_ _1\"></span> at the <span class=\"_ _1\"></span>vesting date, being 1 <span class=\"_ _1\"></span>July 2025 (<span class=\"_ _2\"></span>subject to certain other<span class=\"_ _1\"></span> provisions including regulations, good-leav<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>take-ov<span class=\"_ _1\"></span>er and Remunera<span class=\"_ _1\"></span>tion Committee discretion provisions<span class=\"_ _2\"></span>). As at 31 Mar<span class=\"_ _1\"></span>ch 2025, the Employment Benefit <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>rust <span class=\"_ _1\"></span>was consolidated by<span class=\"_ _1\"></span> the Company<span class=\"_ _1\"></span> and the 428,689 or<span class=\"_ _1\"></span>dinary shares ar<span class=\"_ _1\"></span>e recorded as Own Shares within equity<span class=\"_ _1\"></span>.<span class=\"_ _25a\"> </span>In September 2024<span class=\"_ _1\"></span>, 809<span class=\"_ _2\"></span>,892 ordinary shar<span class=\"_ _1\"></span>es were issued <span class=\"_ _1\"></span>to an Employee Benefit <span class=\"_ _1\"></span>T<span class=\"_ _201\"></span>rust at nominal value, as part o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the annual bonus, in connection with <span class=\"_ _1\"></span>the employee remuner<span class=\"_ _1\"></span>ation and incentivisation arrangements <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the period fr<span class=\"_ _1\"></span>om 1<span class=\"_ gs58\"> </span>April 2023 to 31 March 2024<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls1 ws1 gs24b\">7<span class=\"_ _2\"></span>. <span class=\"_ _5\"> </span>Dire<span class=\"_ _0\"></span>ctor<span class=\"_ _0\"></span>s\u2019 remun<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n<span class=\"_ _25a\"> </span></div><div class=\"gs24c\"><table class=\"s w1ed hf9\" id=\"_b814c160-4c1d-4f93-9867-ca0538f7f915\"><tr><td></td><td class=\"t m0 x214 h24 y2218 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y2218 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y2219 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y2219 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x219 h26 y221a ff4 fs5 fc1 sc0 ls1 ws1\">Directors<span class=\"_ _1\"></span>\u2019 remuneration consists of:<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y20e7 w239 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Directors<span class=\"_ _1\"></span>\u2019 emoluments<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4c6 y20e7 w23a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">1<span class=\"_ _0\"></span>,8<span class=\"_ _0\"></span>67<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4c7 y20e7 w23b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,4<span class=\"_ _0\"></span>50<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w23c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Company contributions <span class=\"_ _1\"></span>to money pur<span class=\"_ _1\"></span>chase pension schemes<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4c8 y20e8 w23d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">57<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4c9 y20e8 w23e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">52<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x4ca y20e9 w23f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,924<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4cb y20e9 w240 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">1,502<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs24d\">Compensation of<span class=\"_ _1\"></span> key<span class=\"_ _1\"></span> management personnel included the <span class=\"_ _1\"></span>following amounts:<span class=\"_ _25a\"> </span></div><div class=\"gs24e\"><table class=\"s w1f5 hfa\" id=\"_8c153d18-5764-4bd3-bcd7-4f558858f4c0\"><tr><td></td><td class=\"t m0 x4cc h24 y221b ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td></td><td class=\"c n x4cd y221c w241 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ce y221c w242 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">Share<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"t m0 x4cf h24 y221d ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td><td></td><td class=\"c n x4d0 y221e w230 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4d1 y221e w243 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">Share<span class=\"_ _25a\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x4d2 h24 y221f ff3 fs1a fc1 sc0 ls1 ws1\">Salary<span class=\"_ _1\"></span>, bonus </td><td></td><td></td><td class=\"t m0 x4d3 h24 y2220 ff3 fs1a fc1 sc0 ls1 ws1\">based </td><td></td><td class=\"t m0 x4d4 h24 y2221 ff3 fs1a fc1 sc0 ls1 ws1\">Salary<span class=\"_ _1\"></span>, bonus </td><td></td><td></td><td class=\"t m0 x4d5 h24 y2222 ff3 fs1a fc1 sc0 ls1 ws1\">based </td><td></td></tr><tr><td></td><td class=\"t m0 x4d6 h24 y2223 ff3 fs1a fc1 sc0 ls1 ws1\">and short </td><td class=\"t m0 x406 h24 y2224 ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td></td><td class=\"t m0 x3c0 h24 y2225 ff3 fs1a fc1 sc0 ls1 ws1\">payments </td><td class=\"t m0 x4d7 h24 y2226 ff3 fs1a fc1 sc0 ls1 ws1\">2025  </td><td class=\"t m0 x400 h24 y2227 ff3 fs1a fc1 sc0 ls1 ws1\">and short </td><td class=\"t m0 x4d8 h24 y2228 ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td><td></td><td class=\"t m0 x4d9 h24 y2229 ff3 fs1a fc1 sc0 ls1 ws1\">payments </td><td class=\"t m0 x215 h24 y222a ff3 fs1a fc1 sc0 ls1 ws1\">2024  </td></tr><tr><td></td><td class=\"t m0 x4da h24 y222b ff3 fs1a fc1 sc0 ls1 ws1\">term benefits </td><td class=\"t m0 x4db h24 y222c ff3 fs1a fc1 sc0 ls1 ws1\">Pension </td><td></td><td class=\"t m0 x3b8 h24 y222d ff3 fs1a fc1 sc0 ls1 ws1\">charge  </td><td class=\"t m0 x4d7 h24 y222e ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal  </td><td class=\"t m0 x3bf h24 y222f ff3 fs1a fc1 sc0 ls1 ws1\">term benefits </td><td class=\"t m0 x4dc h24 y2230 ff3 fs1a fc1 sc0 ls1 ws1\">Pension </td><td></td><td class=\"t m0 x4dd h24 y2231 ff3 fs1a fc1 sc0 ls1 ws1\">charge  </td><td class=\"t m0 x215 h24 y2232 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal  </td></tr><tr><td></td><td class=\"t m0 x4de h24 y2233 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x4df h24 y2234 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td></td><td class=\"t m0 x4e0 h24 y2235 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x4e1 h24 y2236 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x4e2 h24 y2237 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x4e3 h24 y2238 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td></td><td class=\"t m0 x4e4 h24 y2239 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y223a ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y223b w244 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws75\">Jelena Arsic van Os<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4e5 y223b w245 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">916<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4e6 y223b w246 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls126 ws11f\">37<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x4e7 y223b w247 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">12<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4e8 y223b w248 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">1,082<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4e9 y223b w249 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">47<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ea y223b w24a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">27<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x4eb y223b w24b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">171<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ec y223b w24c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">67<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223c w24d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Steven Salo<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ed y223c w24e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6e ws79\">196<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ee y223c w1e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x4ef y223c w24f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf7 ws10d\">22<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4f0 y223c w250 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf7 ws10d\">221<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4f1 y223c w251 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">401<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4f2 y223c w252 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">25<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x4f3 y223c w24a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">27<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4f4 y223c w253 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">453<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223d w254 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws75\">Sameet V<span class=\"_ _1\"></span>ohra<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4f5 y223d w255 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">309<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4f6 y223d w256 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">13<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x4f7 y223d w257 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls140 ws15a\">44<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4f8 y223d w258 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf7 ws10d\">366<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4f9 y223d w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4fa y223d w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x2b0 y223d w73 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4fb y223d w73 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223e w259 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Hans Pauli<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4fc y223e w25a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">130<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4fd y223e w2a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x4fe y223e w2a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4ff y223e w25b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">13<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x500 y223e w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x501 y223e w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x502 y223e w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x503 y223e w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x504 y20e9 w25c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>551<span class=\"_ _25a\"> </span></div></td><td class=\"c n x505 y20e9 w25d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsb0 wsc2\">57<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x506 y20e9 w25e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">19<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x507 y20e9 w25f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">1,807<span class=\"_ _25a\"> </span></div></td><td class=\"c n x508 y20e9 w260 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">878<span class=\"_ _25a\"> </span></div></td><td class=\"c n x509 y20e9 w261 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">52<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x50a y20e9 w262 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">198<span class=\"_ _25a\"> </span></div></td><td class=\"c n x50b y20e9 w263 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>,128<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs24f\">The Group made contributions <span class=\"_ _1\"></span>to two (2024: one<span class=\"_ _2\"></span>) Director\u2019<span class=\"_ _1\"></span>s personal pension plan, with <span class=\"_ _1\"></span>Jelena Arsic <span class=\"_ _1\"></span>van Os and </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs250\">Sameet <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ohra receiving cash in lieu of<span class=\"_ _1\"></span> pension.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs251\">The figures in <span class=\"_ _1\"></span>the above <span class=\"_ _1\"></span>table are impacted by<span class=\"_ _1\"></span> for<span class=\"_ _1\"></span>eign exchange noting <span class=\"_ _1\"></span>that the remuner<span class=\"_ _1\"></span>ation for<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Jelena Arsic <span class=\"_ _1\"></span>van Os, </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs252\">Sameet <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ohra and Steven Salo ar<span class=\"_ _1\"></span>e denominated in Pounds Sterling. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs253\">The compensation in the abo<span class=\"_ _1\"></span>ve table <span class=\"_ _1\"></span>for Sameet <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>ohr<span class=\"_ _1\"></span>a, Steven Salo and Hans Pauli r<span class=\"_ _1\"></span>epresents the period in <span class=\"_ _1\"></span>which they<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs254\">are appointed as a Director<span class=\"_ _1\"></span> and not a full <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>. In the prior<span class=\"_ _1\"></span> year<span class=\"_ _2\"></span>, Jelena <span class=\"_ _1\"></span>Arsic <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>an Os repr<span class=\"_ _1\"></span>esents the period in <span class=\"_ _1\"></span>which she </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs255\">was appointed as a Director<span class=\"_ _1\"></span> and not a full <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs256\">In the prior<span class=\"_ _1\"></span> year<span class=\"_ _2\"></span>, the compensation o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>Jelena <span class=\"_ _1\"></span>Arsic V<span class=\"_ _2\"></span>an Os also includes a L<span class=\"_ _2\"></span>TIP buy-out award in r<span class=\"_ _1\"></span>espect of </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs257\">remuneration at her<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>ormer employ<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>that she forf<span class=\"_ _1\"></span>eited as a result of<span class=\"_ _1\"></span> joining Accs<span class=\"_ _1\"></span>ys, of<span class=\"_ _1\"></span> 131,557 shares which <span class=\"_ _1\"></span>vested on </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws5b gs258\">27 June 2024.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs259\">Key<span class=\"_ _1\"></span> management personnel includes the Ex<span class=\"_ _1\"></span>ecutive Directors. For<span class=\"_ _1\"></span> further<span class=\"_ _1\"></span> details on all Director\u2019<span class=\"_ _1\"></span>s remuner<span class=\"_ _1\"></span>ations, see </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs25a\">the Remuneration Report on page 85.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls73 ws80 gs25c\">8.  Operating<span class=\"_ _1\"></span> profit<span class=\"_ _1\"></span>/<span class=\"_ _2\"></span>(loss<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div><div class=\"gs20b\"><table class=\"s w264 hfc\" id=\"_158535f8-c534-4573-a191-0fae2bcf6625\"><tr><td></td><td></td><td class=\"t m0 x17c h24 y223f ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y223f ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x182 h24 y2240 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2240 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h26 y2241 ff4 fs5 fc1 sc0 ls1 ws1\">This has been arrived at after<span class=\"_ _1\"></span> charging:<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2172 w265 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Staff costs (<span class=\"_ _2\"></span>note 6)<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x50c y2172 w22c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20,<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x50d y2172 w266 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">24,<span class=\"_ _0\"></span>403<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2104 w103 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation of<span class=\"_ _1\"></span> property<span class=\"_ _1\"></span>, plant and equipment, and right of<span class=\"_ _1\"></span> use assets<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x50e y2104 w104 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">8<span class=\"_ _0\"></span>,17<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x50f y2104 w105 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,751<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2105 w177 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x510 y2105 w178 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18<span class=\"_ _0\"></span>,320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x511 y2105 w17a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _1\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w101 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amortisation of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x512 y2106 wdd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,0<span class=\"_ _0\"></span>48<span class=\"_ _25a\"> </span></div></td><td class=\"c n x513 y2106 w102 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">828<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w267 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Short term lease rentals<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x514 y214e w268 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">9<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x515 y214e w269 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">40<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w26a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change losses<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x516 y214f w116 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">129<span class=\"_ _25a\"> </span></div></td><td class=\"c n x517 y214f w117 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2109 w26b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Research &amp; developmen<span class=\"_ _1\"></span>t (<span class=\"_ _1\"></span>excluding staff<span class=\"_ _1\"></span> costs<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x518 y2109 w26c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">452<span class=\"_ _25a\"> </span></div></td><td class=\"c n x519 y2109 w26d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>00<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w26e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to the Company\u2019<span class=\"_ _1\"></span>s auditors for<span class=\"_ _1\"></span> the audit of<span class=\"_ _1\"></span> the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s annual financial statements<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x51a y210a w26f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">295<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51b y210a w270 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">19<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h26 y2242 ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to the Company\u2019<span class=\"_ _1\"></span>s auditors for<span class=\"_ _1\"></span> other services:<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w271 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51c y2150 w272 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">audit of the Compan<span class=\"_ _1\"></span>y\u2019s subsidiaries pursuant <span class=\"_ _1\"></span>to legislation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51d y2150 w102 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">10<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51e y2150 w273 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">212<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w271 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51c y20e6 w274 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">other assurance services<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51f y20e6 w275 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">53<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4fb y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w276 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to Component auditors for<span class=\"_ _1\"></span> audit of subsidiaries<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x520 y20e7 w277 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">201<span class=\"_ _25a\"> </span></div></td><td class=\"c n x521 y20e7 w278 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">19<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w279 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to Component auditors for<span class=\"_ _1\"></span> audit of join<span class=\"_ _1\"></span>t ventures<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x522 y20e8 w27a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x523 y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w27b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal audit and audit related services:<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x4c0 y20e9 w27c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">787<span class=\"_ _25a\"> </span></div></td><td class=\"c n x524 y20e9 w27d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">595<span class=\"_ _25a\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "8.  Operating<span class=\"_ _1\"></span> profit<span class=\"_ _1\"></span>/<span class=\"_ _2\"></span>(loss<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span><table class=\"s w264 hfc\" id=\"_158535f8-c534-4573-a191-0fae2bcf6625\"><tr><td></td><td></td><td class=\"t m0 x17c h24 y223f ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y223f ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x182 h24 y2240 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2240 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h26 y2241 ff4 fs5 fc1 sc0 ls1 ws1\">This has been arrived at after<span class=\"_ _1\"></span> charging:<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2172 w265 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Staff costs (<span class=\"_ _2\"></span>note 6)<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x50c y2172 w22c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20,<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x50d y2172 w266 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">24,<span class=\"_ _0\"></span>403<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2104 w103 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation of<span class=\"_ _1\"></span> property<span class=\"_ _1\"></span>, plant and equipment, and right of<span class=\"_ _1\"></span> use assets<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x50e y2104 w104 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">8<span class=\"_ _0\"></span>,17<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x50f y2104 w105 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,751<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2105 w177 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x510 y2105 w178 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18<span class=\"_ _0\"></span>,320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x511 y2105 w17a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _1\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w101 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amortisation of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x512 y2106 wdd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,0<span class=\"_ _0\"></span>48<span class=\"_ _25a\"> </span></div></td><td class=\"c n x513 y2106 w102 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">828<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w267 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Short term lease rentals<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x514 y214e w268 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">9<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x515 y214e w269 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">40<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w26a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change losses<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x516 y214f w116 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">129<span class=\"_ _25a\"> </span></div></td><td class=\"c n x517 y214f w117 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2109 w26b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Research &amp; developmen<span class=\"_ _1\"></span>t (<span class=\"_ _1\"></span>excluding staff<span class=\"_ _1\"></span> costs<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x518 y2109 w26c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">452<span class=\"_ _25a\"> </span></div></td><td class=\"c n x519 y2109 w26d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>00<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w26e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to the Company\u2019<span class=\"_ _1\"></span>s auditors for<span class=\"_ _1\"></span> the audit of<span class=\"_ _1\"></span> the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s annual financial statements<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x51a y210a w26f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">295<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51b y210a w270 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">19<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h26 y2242 ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to the Company\u2019<span class=\"_ _1\"></span>s auditors for<span class=\"_ _1\"></span> other services:<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w271 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51c y2150 w272 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">audit of the Compan<span class=\"_ _1\"></span>y\u2019s subsidiaries pursuant <span class=\"_ _1\"></span>to legislation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51d y2150 w102 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">10<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51e y2150 w273 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">212<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w271 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51c y20e6 w274 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">other assurance services<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51f y20e6 w275 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">53<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4fb y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w276 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to Component auditors for<span class=\"_ _1\"></span> audit of subsidiaries<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x520 y20e7 w277 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">201<span class=\"_ _25a\"> </span></div></td><td class=\"c n x521 y20e7 w278 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">19<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w279 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to Component auditors for<span class=\"_ _1\"></span> audit of join<span class=\"_ _1\"></span>t ventures<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x522 y20e8 w27a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x523 y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w27b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal audit and audit related services:<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x4c0 y20e9 w27c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">787<span class=\"_ _25a\"> </span></div></td><td class=\"c n x524 y20e9 w27d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">595<span class=\"_ _25a\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "8.  Operating<span class=\"_ _1\"></span> profit<span class=\"_ _1\"></span>/<span class=\"_ _2\"></span>(loss<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span><table class=\"s w264 hfc\" id=\"_158535f8-c534-4573-a191-0fae2bcf6625\"><tr><td></td><td></td><td class=\"t m0 x17c h24 y223f ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y223f ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x182 h24 y2240 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2240 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h26 y2241 ff4 fs5 fc1 sc0 ls1 ws1\">This has been arrived at after<span class=\"_ _1\"></span> charging:<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2172 w265 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Staff costs (<span class=\"_ _2\"></span>note 6)<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x50c y2172 w22c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20,<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x50d y2172 w266 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">24,<span class=\"_ _0\"></span>403<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2104 w103 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation of<span class=\"_ _1\"></span> property<span class=\"_ _1\"></span>, plant and equipment, and right of<span class=\"_ _1\"></span> use assets<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x50e y2104 w104 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">8<span class=\"_ _0\"></span>,17<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x50f y2104 w105 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>,751<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2105 w177 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x510 y2105 w178 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18<span class=\"_ _0\"></span>,320<span class=\"_ _25a\"> </span></div></td><td class=\"c n x511 y2105 w17a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _1\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w101 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amortisation of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x512 y2106 wdd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,0<span class=\"_ _0\"></span>48<span class=\"_ _25a\"> </span></div></td><td class=\"c n x513 y2106 w102 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">828<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w267 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Short term lease rentals<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x514 y214e w268 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">9<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x515 y214e w269 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">40<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w26a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change losses<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x516 y214f w116 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">129<span class=\"_ _25a\"> </span></div></td><td class=\"c n x517 y214f w117 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2109 w26b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Research &amp; developmen<span class=\"_ _1\"></span>t (<span class=\"_ _1\"></span>excluding staff<span class=\"_ _1\"></span> costs<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x518 y2109 w26c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">452<span class=\"_ _25a\"> </span></div></td><td class=\"c n x519 y2109 w26d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>00<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w26e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to the Company\u2019<span class=\"_ _1\"></span>s auditors for<span class=\"_ _1\"></span> the audit of<span class=\"_ _1\"></span> the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s annual financial statements<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x51a y210a w26f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">295<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51b y210a w270 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">19<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h26 y2242 ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to the Company\u2019<span class=\"_ _1\"></span>s auditors for<span class=\"_ _1\"></span> other services:<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w271 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51c y2150 w272 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">audit of the Compan<span class=\"_ _1\"></span>y\u2019s subsidiaries pursuant <span class=\"_ _1\"></span>to legislation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51d y2150 w102 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">10<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51e y2150 w273 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">212<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w271 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51c y20e6 w274 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">other assurance services<span class=\"_ _25a\"> </span></div></td><td class=\"c n x51f y20e6 w275 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">53<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4fb y20e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w276 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to Component auditors for<span class=\"_ _1\"></span> audit of subsidiaries<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x520 y20e7 w277 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">201<span class=\"_ _25a\"> </span></div></td><td class=\"c n x521 y20e7 w278 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">19<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w279 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Fees payable <span class=\"_ _1\"></span>to Component auditors for<span class=\"_ _1\"></span> audit of join<span class=\"_ _1\"></span>t ventures<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x522 y20e8 w27a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x523 y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w27b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal audit and audit related services:<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x4c0 y20e9 w27c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">787<span class=\"_ _25a\"> </span></div></td><td class=\"c n x524 y20e9 w27d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">595<span class=\"_ _25a\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls74 ws81 gs25e\">9<span class=\"_ _2\"></span>.  Finance income<span class=\"_ _25a\"> </span></div><div class=\"gs25f\"><table class=\"s w27e hfd\" id=\"_8d77dab1-492c-4e5e-9754-513ecd59271b\"><tr><td></td><td class=\"t m0 x17c h24 y2243 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2243 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y2244 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2244 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y20e9 w27f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest receiv<span class=\"_ _1\"></span>able on bank and other deposits<span class=\"_ _25a\"> </span></div></td><td class=\"c n x525 y20e9 w3a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x526 y20e9 w3c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">13<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls1 ws1 gs260\">10.  Fina<span class=\"_ _0\"></span>nce expe<span class=\"_ _0\"></span>nse<span class=\"_ _25a\"> </span></div><div class=\"gs261\"><table class=\"s w280 hfe\" id=\"_12d2a2f8-085b-455d-ab1f-1b1dab8ebdf4\"><tr><td></td><td class=\"t m0 x17c h24 y2245 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2245 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y2246 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2246 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2175 w281 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest on loans<span class=\"_ _25a\"> </span></div></td><td class=\"c n x527 y2175 w202 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">4,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>67<span class=\"_ _25a\"> </span></div></td><td class=\"c n x528 y2175 w282 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>53<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w283 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest on lease liabilities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x529 y210a w284 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">35<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52a y210a w285 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">29<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w286 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Other finance expenses<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52b y210b w287 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">937<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52c y210b w288 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">590<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w289 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal underlying finance expenses<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52d y2150 w28a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">5<span class=\"_ _0\"></span>,96<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52e y2150 w28b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">4<span class=\"_ _0\"></span>,418<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y2247 ff3 fs5 fc1 sc0 lsb0 wsc2\">Exceptional item<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w28c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change (<span class=\"_ _1\"></span>gain<span class=\"_ _1\"></span>) on Corporate USD cash held <span class=\"_ _1\"></span>for inv<span class=\"_ _1\"></span>estment in to USA<span class=\"_ _1\"></span> JV<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52f y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x530 y21c9 w28d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>249)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w28e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Revaluation<span class=\"_ _1\"></span>/<span class=\"_ _1\"></span>recognition of <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>aluation Recov<span class=\"_ _1\"></span>ery Instrument \u2018VRI\u2019<span class=\"_ _25a\"> </span></div></td><td class=\"c n x531 y20e8 w28f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(1,102)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x532 y20e8 w290 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">(281)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w291 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal Finance expense/(income<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x533 y20e9 w292 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>858<span class=\"_ _25a\"> </span></div></td><td class=\"c n x534 y20e9 w293 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf5 ws7e\">3,888<span class=\"_ _25a\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "9<span class=\"_ _2\"></span>.  Finance income<span class=\"_ _25a\"> </span><table class=\"s w27e hfd\" id=\"_8d77dab1-492c-4e5e-9754-513ecd59271b\"><tr><td></td><td class=\"t m0 x17c h24 y2243 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2243 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y2244 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2244 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y20e9 w27f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest receiv<span class=\"_ _1\"></span>able on bank and other deposits<span class=\"_ _25a\"> </span></div></td><td class=\"c n x525 y20e9 w3a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x526 y20e9 w3c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">13<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "9<span class=\"_ _2\"></span>.  Finance income<span class=\"_ _25a\"> </span><table class=\"s w27e hfd\" id=\"_8d77dab1-492c-4e5e-9754-513ecd59271b\"><tr><td></td><td class=\"t m0 x17c h24 y2243 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2243 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y2244 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2244 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y20e9 w27f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest receiv<span class=\"_ _1\"></span>able on bank and other deposits<span class=\"_ _25a\"> </span></div></td><td class=\"c n x525 y20e9 w3a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x526 y20e9 w3c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">13<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr></table>10.  Fina<span class=\"_ _0\"></span>nce expe<span class=\"_ _0\"></span>nse<span class=\"_ _25a\"> </span><table class=\"s w280 hfe\" id=\"_12d2a2f8-085b-455d-ab1f-1b1dab8ebdf4\"><tr><td></td><td class=\"t m0 x17c h24 y2245 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2245 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y2246 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2246 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2175 w281 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest on loans<span class=\"_ _25a\"> </span></div></td><td class=\"c n x527 y2175 w202 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">4,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>67<span class=\"_ _25a\"> </span></div></td><td class=\"c n x528 y2175 w282 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>53<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w283 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest on lease liabilities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x529 y210a w284 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">35<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52a y210a w285 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">29<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w286 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Other finance expenses<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52b y210b w287 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">937<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52c y210b w288 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">590<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w289 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal underlying finance expenses<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52d y2150 w28a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">5<span class=\"_ _0\"></span>,96<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52e y2150 w28b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">4<span class=\"_ _0\"></span>,418<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y2247 ff3 fs5 fc1 sc0 lsb0 wsc2\">Exceptional item<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w28c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change (<span class=\"_ _1\"></span>gain<span class=\"_ _1\"></span>) on Corporate USD cash held <span class=\"_ _1\"></span>for inv<span class=\"_ _1\"></span>estment in to USA<span class=\"_ _1\"></span> JV<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52f y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x530 y21c9 w28d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>249)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w28e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Revaluation<span class=\"_ _1\"></span>/<span class=\"_ _1\"></span>recognition of <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>aluation Recov<span class=\"_ _1\"></span>ery Instrument \u2018VRI\u2019<span class=\"_ _25a\"> </span></div></td><td class=\"c n x531 y20e8 w28f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(1,102)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x532 y20e8 w290 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">(281)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w291 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal Finance expense/(income<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x533 y20e9 w292 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>858<span class=\"_ _25a\"> </span></div></td><td class=\"c n x534 y20e9 w293 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf5 ws7e\">3,888<span class=\"_ _25a\"> </span></div></td></tr></table><div class=\"gs221\"><table class=\"s w401 h110\" id=\"_6a765b59-4763-4ea6-8bce-39e7b225f6f0\"><tr><td></td><td class=\"t m0 x214 h24 y22b4 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22b4 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22b5 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22b5 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x219 h7 y22b6 ff3 fs5 fc1 sc0 ls107 ws7f\">Depreciation charge of right-of-use assets<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y22b7 w3e9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Properties<span class=\"_ _25a\"> </span></div></td><td class=\"c n x559 y22b7 w402 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">628<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f3 y22b7 w403 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lse1 ws13f\">428<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22b8 w3eb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Plant equipment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f4 y22b8 w404 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">610<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f5 y22b8 w405 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6<span class=\"_ _0\"></span>36<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x4ca y22b9 w39f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>238<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f6 y22b9 w406 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,06<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22ba w407 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest expense (included in <span class=\"_ _1\"></span>finance cost)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f7 y22ba w284 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">35<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f8 y22ba w285 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">29<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22bb w408 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Expense relating to short-term leases (included in cos<span class=\"_ _1\"></span>t of goods sold and administra<span class=\"_ _1\"></span>tive expenses<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x595 y22bb w409 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f9 y22bb w40a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x219 h26 y22bc ff4 fs5 fc1 sc0 ls1 ws1\">Expense relating to leases o<span class=\"_ _1\"></span>f low-value asse<span class=\"_ _1\"></span>ts that are not shown abo<span class=\"_ _1\"></span>ve as short-term leases  </td><td></td><td></td></tr><tr><td class=\"c n x18c y20e9 w40b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(included in administrative expenses<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6fa y20e9 w3d9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">47<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6fb y20e9 w40c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "9<span class=\"_ _2\"></span>.  Finance income<span class=\"_ _25a\"> </span><table class=\"s w27e hfd\" id=\"_8d77dab1-492c-4e5e-9754-513ecd59271b\"><tr><td></td><td class=\"t m0 x17c h24 y2243 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2243 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y2244 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2244 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y20e9 w27f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest receiv<span class=\"_ _1\"></span>able on bank and other deposits<span class=\"_ _25a\"> </span></div></td><td class=\"c n x525 y20e9 w3a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x526 y20e9 w3c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">13<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "10.  Fina<span class=\"_ _0\"></span>nce expe<span class=\"_ _0\"></span>nse<span class=\"_ _25a\"> </span><table class=\"s w280 hfe\" id=\"_12d2a2f8-085b-455d-ab1f-1b1dab8ebdf4\"><tr><td></td><td class=\"t m0 x17c h24 y2245 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2245 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y2246 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2246 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2175 w281 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest on loans<span class=\"_ _25a\"> </span></div></td><td class=\"c n x527 y2175 w202 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">4,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>67<span class=\"_ _25a\"> </span></div></td><td class=\"c n x528 y2175 w282 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>53<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w283 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest on lease liabilities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x529 y210a w284 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">35<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52a y210a w285 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">29<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w286 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Other finance expenses<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52b y210b w287 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">937<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52c y210b w288 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">590<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w289 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal underlying finance expenses<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52d y2150 w28a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">5<span class=\"_ _0\"></span>,96<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52e y2150 w28b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">4<span class=\"_ _0\"></span>,418<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y2247 ff3 fs5 fc1 sc0 lsb0 wsc2\">Exceptional item<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w28c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change (<span class=\"_ _1\"></span>gain<span class=\"_ _1\"></span>) on Corporate USD cash held <span class=\"_ _1\"></span>for inv<span class=\"_ _1\"></span>estment in to USA<span class=\"_ _1\"></span> JV<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52f y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x530 y21c9 w28d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>249)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w28e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Revaluation<span class=\"_ _1\"></span>/<span class=\"_ _1\"></span>recognition of <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>aluation Recov<span class=\"_ _1\"></span>ery Instrument \u2018VRI\u2019<span class=\"_ _25a\"> </span></div></td><td class=\"c n x531 y20e8 w28f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(1,102)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x532 y20e8 w290 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">(281)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w291 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal Finance expense/(income<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x533 y20e9 w292 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>858<span class=\"_ _25a\"> </span></div></td><td class=\"c n x534 y20e9 w293 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf5 ws7e\">3,888<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w401 h110\" id=\"_6a765b59-4763-4ea6-8bce-39e7b225f6f0\"><tr><td></td><td class=\"t m0 x214 h24 y22b4 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22b4 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22b5 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22b5 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x219 h7 y22b6 ff3 fs5 fc1 sc0 ls107 ws7f\">Depreciation charge of right-of-use assets<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y22b7 w3e9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Properties<span class=\"_ _25a\"> </span></div></td><td class=\"c n x559 y22b7 w402 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">628<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f3 y22b7 w403 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lse1 ws13f\">428<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22b8 w3eb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Plant equipment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f4 y22b8 w404 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">610<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f5 y22b8 w405 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6<span class=\"_ _0\"></span>36<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x4ca y22b9 w39f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>238<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f6 y22b9 w406 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,06<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22ba w407 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest expense (included in <span class=\"_ _1\"></span>finance cost)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f7 y22ba w284 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">35<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f8 y22ba w285 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">29<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22bb w408 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Expense relating to short-term leases (included in cos<span class=\"_ _1\"></span>t of goods sold and administra<span class=\"_ _1\"></span>tive expenses<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x595 y22bb w409 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f9 y22bb w40a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x219 h26 y22bc ff4 fs5 fc1 sc0 ls1 ws1\">Expense relating to leases o<span class=\"_ _1\"></span>f low-value asse<span class=\"_ _1\"></span>ts that are not shown abo<span class=\"_ _1\"></span>ve as short-term leases  </td><td></td><td></td></tr><tr><td class=\"c n x18c y20e9 w40b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(included in administrative expenses<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6fa y20e9 w3d9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">47<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6fb y20e9 w40c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "10.  Fina<span class=\"_ _0\"></span>nce expe<span class=\"_ _0\"></span>nse<span class=\"_ _25a\"> </span><table class=\"s w280 hfe\" id=\"_12d2a2f8-085b-455d-ab1f-1b1dab8ebdf4\"><tr><td></td><td class=\"t m0 x17c h24 y2245 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2245 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y2246 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2246 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2175 w281 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest on loans<span class=\"_ _25a\"> </span></div></td><td class=\"c n x527 y2175 w202 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">4,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>67<span class=\"_ _25a\"> </span></div></td><td class=\"c n x528 y2175 w282 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>53<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w283 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest on lease liabilities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x529 y210a w284 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">35<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52a y210a w285 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">29<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w286 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Other finance expenses<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52b y210b w287 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">937<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52c y210b w288 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">590<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w289 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal underlying finance expenses<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52d y2150 w28a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">5<span class=\"_ _0\"></span>,96<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52e y2150 w28b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">4<span class=\"_ _0\"></span>,418<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y2247 ff3 fs5 fc1 sc0 lsb0 wsc2\">Exceptional item<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w28c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change (<span class=\"_ _1\"></span>gain<span class=\"_ _1\"></span>) on Corporate USD cash held <span class=\"_ _1\"></span>for inv<span class=\"_ _1\"></span>estment in to USA<span class=\"_ _1\"></span> JV<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52f y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x530 y21c9 w28d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>249)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w28e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Revaluation<span class=\"_ _1\"></span>/<span class=\"_ _1\"></span>recognition of <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>aluation Recov<span class=\"_ _1\"></span>ery Instrument \u2018VRI\u2019<span class=\"_ _25a\"> </span></div></td><td class=\"c n x531 y20e8 w28f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(1,102)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x532 y20e8 w290 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">(281)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w291 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal Finance expense/(income<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x533 y20e9 w292 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>858<span class=\"_ _25a\"> </span></div></td><td class=\"c n x534 y20e9 w293 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf5 ws7e\">3,888<span class=\"_ _25a\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls1 ws1 gs263\">11.  T<span class=\"_ _2\"></span>ax ex<span class=\"_ _0\"></span>pense<span class=\"_ _25a\"> </span></div><div class=\"gs244\"><table class=\"s w1ed hff\" id=\"_d430085a-8611-4488-b2ad-9d07fa622756\"><tr><td></td><td class=\"t m0 x214 h24 y2248 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y2248 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y2249 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y2249 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x219 h7 y224a ff3 fs5 fc1 sc0 ls1 ws1\">(a<span class=\"_ _1\"></span>) T<span class=\"_ _1\"></span>ax r<span class=\"_ _0\"></span>eco<span class=\"_ _0\"></span>gni<span class=\"_ _0\"></span>sed i<span class=\"_ _0\"></span>n th<span class=\"_ _0\"></span>e stat<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>ent of c<span class=\"_ _0\"></span>omp<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>hen<span class=\"_ _0\"></span>sive i<span class=\"_ _0\"></span>nco<span class=\"_ _0\"></span>me co<span class=\"_ _0\"></span>mpr<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>s:<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x219 h7 y224b ff3 fs5 fc1 sc0 lsfc ws113\">Current tax<span class=\"_ _1\"></span> charge<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y2109 w294 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">UK corporation tax on losses <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x535 y2109 w284 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">65<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x536 y2109 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w295 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Research and developmen<span class=\"_ _1\"></span>t tax expense in respect of<span class=\"_ _1\"></span> prior <span class=\"_ _1\"></span>years<span class=\"_ _25a\"> </span></div></td><td class=\"c n x537 y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x538 y210a w296 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">12<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x539 y210b w284 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">65<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x53a y210b w297 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">12<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w298 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Overseas tax at r<span class=\"_ _1\"></span>ate of 15%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x53b y2150 w299 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x53c y2150 w29a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w29b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Overseas tax at r<span class=\"_ _1\"></span>ate of 25%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x53d y20e6 w29c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>383<span class=\"_ _25a\"> </span></div></td><td class=\"c n x53e y20e6 w29d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6<span class=\"_ _0\"></span>36<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x219 h7 y224c ff3 fs5 fc1 sc0 ls2a ws2e\">Deferred T<span class=\"_ _1\"></span>ax<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y20e8 w29e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Utilisation of de<span class=\"_ _1\"></span>ferred tax asse<span class=\"_ _1\"></span>t<span class=\"_ _25a\"> </span></div></td><td class=\"c n x53f y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x540 y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w29f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal tax charge reported in <span class=\"_ _1\"></span>the statement of<span class=\"_ _1\"></span> comprehensive income<span class=\"_ _25a\"> </span></div></td><td class=\"c n x541 y20e9 w2a0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2,0<span class=\"_ _0\"></span>44<span class=\"_ _25a\"> </span></div></td><td class=\"c n x542 y20e9 w2a1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">76<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"gs264\"><table class=\"s w2b4 h101\" id=\"_e71dadf6-736a-4341-8d5b-b902e8396e2f\"><tr><td></td><td class=\"t m0 x214 h24 y224f ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y224f ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y2250 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y2250 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c x18c y2253 w2b5 h102\"><div class=\"t m0 x18b h7 y2251 ff3 fs5 fc1 sc0 ls1 ws1\">(b) The s<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>rd ra<span class=\"_ _0\"></span>te of co<span class=\"_ _0\"></span>rpo<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>ion t<span class=\"_ _0\"></span>ax a<span class=\"_ _0\"></span>ppl<span class=\"_ _0\"></span>ied t<span class=\"_ _0\"></span>o the U<span class=\"_ _0\"></span>K re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d pro<span class=\"_ _0\"></span>fit is 2<span class=\"_ _0\"></span>5%. Taxat<span class=\"_ _0\"></span>ion f<span class=\"_ _0\"></span>or ot<span class=\"_ _0\"></span>her<span class=\"_ _25a\"> </span></div><div class=\"t m0 x18b h7 y2252 ff3 fs5 fc1 sc0 ls1 ws1\">ju<span class=\"_ _0\"></span>ris<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns is c<span class=\"_ _0\"></span>alc<span class=\"_ _0\"></span>ul<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>d at th<span class=\"_ _0\"></span>e rat<span class=\"_ _0\"></span>es pr<span class=\"_ _0\"></span>eva<span class=\"_ _0\"></span>ilin<span class=\"_ _0\"></span>g in t<span class=\"_ _0\"></span>he re<span class=\"_ _0\"></span>sp<span class=\"_ _0\"></span>ect<span class=\"_ _0\"></span>ive ju<span class=\"_ _0\"></span>ris<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>. The t<span class=\"_ _0\"></span>ax ch<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ge fo<span class=\"_ _0\"></span>r the<span class=\"_ _25a\"> </span></div><div class=\"t m0 x18b h7 y20de ff3 fs5 fc1 sc0 ls1 ws1\">pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d is hi<span class=\"_ _0\"></span>ghe<span class=\"_ _0\"></span>r th<span class=\"_ _0\"></span>an th<span class=\"_ _0\"></span>e sta<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ard r<span class=\"_ _0\"></span>ate of c<span class=\"_ _0\"></span>orp<span class=\"_ _0\"></span>ora<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n tax i<span class=\"_ _0\"></span>n th<span class=\"_ _0\"></span>e UK (2<span class=\"_ _0\"></span>025<span class=\"_ _0\"></span>: 25%, 2<span class=\"_ _0\"></span>024<span class=\"_ _0\"></span>: 25%) due t<span class=\"_ _0\"></span>o:<span class=\"_ _25a\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x18c y2103 w2b6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws2d\">Loss before tax<span class=\"_ _25a\"> </span></div></td><td class=\"c n x555 y2103 w2b7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">(20,80<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x556 y2103 w2b8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(<span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2104 w2b9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Expected tax credit at 25% (2024 \u2013 25%)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x557 y2104 w2ba he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">(5<span class=\"_ _0\"></span>,201)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x558 y2104 w2bb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">(4,273)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2105 w2bc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Expenses not deductible in determining taxable pr<span class=\"_ _1\"></span>ofit<span class=\"_ _25a\"> </span></div></td><td class=\"c n x559 y2105 w2bd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">69<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x55a y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w2be he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">ECL<span class=\"_ _1\"></span> impairment (<span class=\"_ _1\"></span>not deductible for<span class=\"_ _1\"></span> tax purposes<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x55b y2106 w2bf he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x55c y2106 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2254 w2c0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ricoya segment assets impairment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x55d y2254 w2c1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">878<span class=\"_ _25a\"> </span></div></td><td class=\"c n x55e y2254 w2c2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,7<span class=\"_ _0\"></span>50<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2108 w2c3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Income not taxable <span class=\"_ _1\"></span>from gain on investment disposal<span class=\"_ _25a\"> </span></div></td><td class=\"c n x55f y2108 w2c4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(2<span class=\"_ _0\"></span>,595<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x560 y2108 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2109 w2c5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ax (income)/losses <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>which no deferred income <span class=\"_ _1\"></span>tax asset was (<span class=\"_ _2\"></span>utilised)/recognised<span class=\"_ _25a\"> </span></div></td><td class=\"c n x561 y2109 w2c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">(<span class=\"_ _0\"></span>1,19<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x562 y2109 w2c7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">3<span class=\"_ _0\"></span>,159<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w2c8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Irrecover<span class=\"_ _1\"></span>able losses due to deconsolidation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x563 y210a w2c9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">1,03<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x564 y210a we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w2ca he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Corporate interest r<span class=\"_ _1\"></span>estriction<span class=\"_ _25a\"> </span></div></td><td class=\"c n x565 y210b w2cb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls81 ws8c\">481<span class=\"_ _25a\"> </span></div></td><td class=\"c n x29a y210b w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210c w2cc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Adjustments in relation <span class=\"_ _1\"></span>to prior periods<span class=\"_ _25a\"> </span></div></td><td class=\"c n x566 y210c w2cd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">641<span class=\"_ _25a\"> </span></div></td><td class=\"c n x567 y210c we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210d w2ce he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Effects of<span class=\"_ _1\"></span> overseas taxation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x568 y210d w29a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x569 y210d w299 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w2cf he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Research and developmen<span class=\"_ _1\"></span>t tax charge<span class=\"_ _1\"></span>/(<span class=\"_ _1\"></span>credit<span class=\"_ _1\"></span>) in respect o<span class=\"_ _1\"></span>f prior <span class=\"_ _1\"></span>years<span class=\"_ _25a\"> </span></div></td><td class=\"c n x56a y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x56b y20e7 w2d0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>21<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w2d1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Research and developmen<span class=\"_ _1\"></span>t tax (<span class=\"_ _1\"></span>credit<span class=\"_ _1\"></span>) in respect o<span class=\"_ _1\"></span>f current <span class=\"_ _1\"></span>year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x56c y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x56d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w29f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal tax charge reported in <span class=\"_ _1\"></span>the statement of<span class=\"_ _1\"></span> comprehensive income<span class=\"_ _25a\"> </span></div></td><td class=\"c n x541 y20e9 w2a0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2,0<span class=\"_ _0\"></span>44<span class=\"_ _25a\"> </span></div></td><td class=\"c n x542 y20e9 w2a1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">76<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"gs265\"><table class=\"s w2a2 h100\" id=\"_17aba1df-ac8b-421a-b768-76cbc0882804\"><tr><td></td><td></td><td class=\"c n x543 y224d w2a3 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 wsf2\">Deferred tax assets<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x544 y224d w2a4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 wsf2\">Deferred tax liabilities<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x219 h24 y224e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"c n x545 y2217 w22f hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x546 y2217 w230 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x547 y2217 w22f hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x548 y2217 w230 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w2a5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws75\">At 1 April<span class=\"_ _25a\"> </span></div></td><td class=\"c n x549 y21c9 w2a6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">50<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x54a y21c9 w2a7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">62<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x54b y21c9 w2a8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(509<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x54c y21c9 w2a9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w2aa he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Credited<span class=\"_ _1\"></span>/(<span class=\"_ _1\"></span>charged) to <span class=\"_ _1\"></span>the consolidated income statement<span class=\"_ _25a\"> </span></div></td><td class=\"c n x54d y21ca w2ab he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7 wsb\">(98)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x54e y21ca w2ac he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(112<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x54f y21ca w2ad he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">98<span class=\"_ _25a\"> </span></div></td><td class=\"c n x550 y21ca w2ae he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">112<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w2af he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">At 31 M<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ch<span class=\"_ _25a\"> </span></div></td><td class=\"c n x551 y20e9 w2b0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">411<span class=\"_ _25a\"> </span></div></td><td class=\"c n x552 y20e9 w2b1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">5<span class=\"_ _0\"></span>09<span class=\"_ _25a\"> </span></div></td><td class=\"c n x553 y20e9 w2b2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x554 y20e9 w2b3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(509)<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs266\">Deferr<span class=\"_ _1\"></span>ed taxes at <span class=\"_ _1\"></span>the balance sheet date have been measur<span class=\"_ _1\"></span>ed using these enacted tax r<span class=\"_ _1\"></span>ates and reflected in <span class=\"_ _1\"></span>these </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs267\">financial statements. See note 18.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls1 ws1 gs331\">18.  D<span class=\"_ _0\"></span>eferr<span class=\"_ _0\"></span>ed tax<span class=\"_ _0\"></span>ation<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs332\">The Group has a recognised def<span class=\"_ _1\"></span>erred tax asse<span class=\"_ _1\"></span>t of \u20ac411,<span class=\"_ _1\"></span>000 (2024: \u20ac509<span class=\"_ _2\"></span>,000) off<span class=\"_ _1\"></span>setting a recognised def<span class=\"_ _1\"></span>erred tax </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs333\">liability o<span class=\"_ _1\"></span>f \u20ac411,<span class=\"_ _1\"></span>000 (2024: \u20ac509<span class=\"_ _2\"></span>,000). See note 11. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs334\">The Group also has an unrecognised def<span class=\"_ _1\"></span>erred tax asse<span class=\"_ _1\"></span>t of \u20ac37<span class=\"_ _2\"></span>,000<span class=\"_ _1\"></span>,000 (2024: \u20ac71,<span class=\"_ _1\"></span>000<span class=\"_ _1\"></span>,000) <span class=\"_ _1\"></span>which is largely<span class=\"_ _1\"></span> in </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs335\">respect of<span class=\"_ _1\"></span> trading losses o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the UK subsidiaries and has been calculated using the <span class=\"_ _1\"></span>tax rate which is expected <span class=\"_ _1\"></span>to be </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs336\">applicable when <span class=\"_ _1\"></span>the tax losses are expected <span class=\"_ _1\"></span>to be utilised. <span class=\"_ _1\"></span>The Group has gross tax losses o<span class=\"_ _1\"></span>f \u20ac148,<span class=\"_ _1\"></span>000,<span class=\"_ _1\"></span>000 (2024: </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs337\">\u20ac286,000<span class=\"_ _1\"></span>,000<span class=\"_ _1\"></span>).<span class=\"_ _2\"></span>The deferred tax asse<span class=\"_ _1\"></span>t has been recognised only <span class=\"_ _1\"></span>to the extent o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the deferred <span class=\"_ _1\"></span>tax liability<span class=\"_ _1\"></span>, due to <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs338\">uncertainty o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the timing of<span class=\"_ _1\"></span> future expected pr<span class=\"_ _1\"></span>ofits of<span class=\"_ _1\"></span> the related legal en<span class=\"_ _1\"></span>tities which is dependent on <span class=\"_ _1\"></span>the profits </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs339\">attributable to licensing and <span class=\"_ _1\"></span>future manufacturing income.<span class=\"_ _25a\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "11.  T<span class=\"_ _2\"></span>ax ex<span class=\"_ _0\"></span>pense<span class=\"_ _25a\"> </span><table class=\"s w1ed hff\" id=\"_d430085a-8611-4488-b2ad-9d07fa622756\"><tr><td></td><td class=\"t m0 x214 h24 y2248 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y2248 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y2249 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y2249 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x219 h7 y224a ff3 fs5 fc1 sc0 ls1 ws1\">(a<span class=\"_ _1\"></span>) T<span class=\"_ _1\"></span>ax r<span class=\"_ _0\"></span>eco<span class=\"_ _0\"></span>gni<span class=\"_ _0\"></span>sed i<span class=\"_ _0\"></span>n th<span class=\"_ _0\"></span>e stat<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>ent of c<span class=\"_ _0\"></span>omp<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>hen<span class=\"_ _0\"></span>sive i<span class=\"_ _0\"></span>nco<span class=\"_ _0\"></span>me co<span class=\"_ _0\"></span>mpr<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>s:<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x219 h7 y224b ff3 fs5 fc1 sc0 lsfc ws113\">Current tax<span class=\"_ _1\"></span> charge<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y2109 w294 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">UK corporation tax on losses <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x535 y2109 w284 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">65<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x536 y2109 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w295 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Research and developmen<span class=\"_ _1\"></span>t tax expense in respect of<span class=\"_ _1\"></span> prior <span class=\"_ _1\"></span>years<span class=\"_ _25a\"> </span></div></td><td class=\"c n x537 y210a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x538 y210a w296 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">12<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x539 y210b w284 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">65<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x53a y210b w297 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">12<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w298 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Overseas tax at r<span class=\"_ _1\"></span>ate of 15%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x53b y2150 w299 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x53c y2150 w29a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w29b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Overseas tax at r<span class=\"_ _1\"></span>ate of 25%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x53d y20e6 w29c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>383<span class=\"_ _25a\"> </span></div></td><td class=\"c n x53e y20e6 w29d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6<span class=\"_ _0\"></span>36<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x219 h7 y224c ff3 fs5 fc1 sc0 ls2a ws2e\">Deferred T<span class=\"_ _1\"></span>ax<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y20e8 w29e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Utilisation of de<span class=\"_ _1\"></span>ferred tax asse<span class=\"_ _1\"></span>t<span class=\"_ _25a\"> </span></div></td><td class=\"c n x53f y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x540 y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w29f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal tax charge reported in <span class=\"_ _1\"></span>the statement of<span class=\"_ _1\"></span> comprehensive income<span class=\"_ _25a\"> </span></div></td><td class=\"c n x541 y20e9 w2a0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2,0<span class=\"_ _0\"></span>44<span class=\"_ _25a\"> </span></div></td><td class=\"c n x542 y20e9 w2a1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">76<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w2b4 h101\" id=\"_e71dadf6-736a-4341-8d5b-b902e8396e2f\"><tr><td></td><td class=\"t m0 x214 h24 y224f ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y224f ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y2250 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y2250 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c x18c y2253 w2b5 h102\"><div class=\"t m0 x18b h7 y2251 ff3 fs5 fc1 sc0 ls1 ws1\">(b) The s<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>rd ra<span class=\"_ _0\"></span>te of co<span class=\"_ _0\"></span>rpo<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>ion t<span class=\"_ _0\"></span>ax a<span class=\"_ _0\"></span>ppl<span class=\"_ _0\"></span>ied t<span class=\"_ _0\"></span>o the U<span class=\"_ _0\"></span>K re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d pro<span class=\"_ _0\"></span>fit is 2<span class=\"_ _0\"></span>5%. Taxat<span class=\"_ _0\"></span>ion f<span class=\"_ _0\"></span>or ot<span class=\"_ _0\"></span>her<span class=\"_ _25a\"> </span></div><div class=\"t m0 x18b h7 y2252 ff3 fs5 fc1 sc0 ls1 ws1\">ju<span class=\"_ _0\"></span>ris<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns is c<span class=\"_ _0\"></span>alc<span class=\"_ _0\"></span>ul<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>d at th<span class=\"_ _0\"></span>e rat<span class=\"_ _0\"></span>es pr<span class=\"_ _0\"></span>eva<span class=\"_ _0\"></span>ilin<span class=\"_ _0\"></span>g in t<span class=\"_ _0\"></span>he re<span class=\"_ _0\"></span>sp<span class=\"_ _0\"></span>ect<span class=\"_ _0\"></span>ive ju<span class=\"_ _0\"></span>ris<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>. The t<span class=\"_ _0\"></span>ax ch<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ge fo<span class=\"_ _0\"></span>r the<span class=\"_ _25a\"> </span></div><div class=\"t m0 x18b h7 y20de ff3 fs5 fc1 sc0 ls1 ws1\">pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d is hi<span class=\"_ _0\"></span>ghe<span class=\"_ _0\"></span>r th<span class=\"_ _0\"></span>an th<span class=\"_ _0\"></span>e sta<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ard r<span class=\"_ _0\"></span>ate of c<span class=\"_ _0\"></span>orp<span class=\"_ _0\"></span>ora<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n tax i<span class=\"_ _0\"></span>n th<span class=\"_ _0\"></span>e UK (2<span class=\"_ _0\"></span>025<span class=\"_ _0\"></span>: 25%, 2<span class=\"_ _0\"></span>024<span class=\"_ _0\"></span>: 25%) due t<span class=\"_ _0\"></span>o:<span class=\"_ _25a\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x18c y2103 w2b6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws2d\">Loss before tax<span class=\"_ _25a\"> </span></div></td><td class=\"c n x555 y2103 w2b7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">(20,80<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x556 y2103 w2b8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(<span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2104 w2b9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Expected tax credit at 25% (2024 \u2013 25%)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x557 y2104 w2ba he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">(5<span class=\"_ _0\"></span>,201)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x558 y2104 w2bb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">(4,273)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2105 w2bc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Expenses not deductible in determining taxable pr<span class=\"_ _1\"></span>ofit<span class=\"_ _25a\"> </span></div></td><td class=\"c n x559 y2105 w2bd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">69<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x55a y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w2be he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">ECL<span class=\"_ _1\"></span> impairment (<span class=\"_ _1\"></span>not deductible for<span class=\"_ _1\"></span> tax purposes<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x55b y2106 w2bf he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x55c y2106 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2254 w2c0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ricoya segment assets impairment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x55d y2254 w2c1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">878<span class=\"_ _25a\"> </span></div></td><td class=\"c n x55e y2254 w2c2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,7<span class=\"_ _0\"></span>50<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2108 w2c3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Income not taxable <span class=\"_ _1\"></span>from gain on investment disposal<span class=\"_ _25a\"> </span></div></td><td class=\"c n x55f y2108 w2c4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(2<span class=\"_ _0\"></span>,595<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x560 y2108 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2109 w2c5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ax (income)/losses <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>which no deferred income <span class=\"_ _1\"></span>tax asset was (<span class=\"_ _2\"></span>utilised)/recognised<span class=\"_ _25a\"> </span></div></td><td class=\"c n x561 y2109 w2c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">(<span class=\"_ _0\"></span>1,19<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x562 y2109 w2c7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">3<span class=\"_ _0\"></span>,159<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w2c8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Irrecover<span class=\"_ _1\"></span>able losses due to deconsolidation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x563 y210a w2c9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">1,03<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x564 y210a we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w2ca he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Corporate interest r<span class=\"_ _1\"></span>estriction<span class=\"_ _25a\"> </span></div></td><td class=\"c n x565 y210b w2cb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls81 ws8c\">481<span class=\"_ _25a\"> </span></div></td><td class=\"c n x29a y210b w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210c w2cc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Adjustments in relation <span class=\"_ _1\"></span>to prior periods<span class=\"_ _25a\"> </span></div></td><td class=\"c n x566 y210c w2cd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">641<span class=\"_ _25a\"> </span></div></td><td class=\"c n x567 y210c we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210d w2ce he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Effects of<span class=\"_ _1\"></span> overseas taxation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x568 y210d w29a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x569 y210d w299 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w2cf he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Research and developmen<span class=\"_ _1\"></span>t tax charge<span class=\"_ _1\"></span>/(<span class=\"_ _1\"></span>credit<span class=\"_ _1\"></span>) in respect o<span class=\"_ _1\"></span>f prior <span class=\"_ _1\"></span>years<span class=\"_ _25a\"> </span></div></td><td class=\"c n x56a y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x56b y20e7 w2d0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>21<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w2d1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Research and developmen<span class=\"_ _1\"></span>t tax (<span class=\"_ _1\"></span>credit<span class=\"_ _1\"></span>) in respect o<span class=\"_ _1\"></span>f current <span class=\"_ _1\"></span>year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x56c y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x56d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w29f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal tax charge reported in <span class=\"_ _1\"></span>the statement of<span class=\"_ _1\"></span> comprehensive income<span class=\"_ _25a\"> </span></div></td><td class=\"c n x541 y20e9 w2a0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2,0<span class=\"_ _0\"></span>44<span class=\"_ _25a\"> </span></div></td><td class=\"c n x542 y20e9 w2a1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">76<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w2a2 h100\" id=\"_17aba1df-ac8b-421a-b768-76cbc0882804\"><tr><td></td><td></td><td class=\"c n x543 y224d w2a3 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 wsf2\">Deferred tax assets<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x544 y224d w2a4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 wsf2\">Deferred tax liabilities<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x219 h24 y224e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"c n x545 y2217 w22f hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x546 y2217 w230 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x547 y2217 w22f hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x548 y2217 w230 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w2a5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws75\">At 1 April<span class=\"_ _25a\"> </span></div></td><td class=\"c n x549 y21c9 w2a6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">50<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x54a y21c9 w2a7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">62<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x54b y21c9 w2a8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(509<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x54c y21c9 w2a9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w2aa he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Credited<span class=\"_ _1\"></span>/(<span class=\"_ _1\"></span>charged) to <span class=\"_ _1\"></span>the consolidated income statement<span class=\"_ _25a\"> </span></div></td><td class=\"c n x54d y21ca w2ab he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7 wsb\">(98)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x54e y21ca w2ac he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(112<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x54f y21ca w2ad he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">98<span class=\"_ _25a\"> </span></div></td><td class=\"c n x550 y21ca w2ae he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">112<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w2af he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">At 31 M<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ch<span class=\"_ _25a\"> </span></div></td><td class=\"c n x551 y20e9 w2b0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">411<span class=\"_ _25a\"> </span></div></td><td class=\"c n x552 y20e9 w2b1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">5<span class=\"_ _0\"></span>09<span class=\"_ _25a\"> </span></div></td><td class=\"c n x553 y20e9 w2b2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x554 y20e9 w2b3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(509)<span class=\"_ _25a\"> </span></div></td></tr></table>Deferr<span class=\"_ _1\"></span>ed taxes at <span class=\"_ _1\"></span>the balance sheet date have been measur<span class=\"_ _1\"></span>ed using these enacted tax r<span class=\"_ _1\"></span>ates and reflected in <span class=\"_ _1\"></span>these financial statements. See note 18.<span class=\"_ _25a\"> </span>18.  D<span class=\"_ _0\"></span>eferr<span class=\"_ _0\"></span>ed tax<span class=\"_ _0\"></span>ation<span class=\"_ _25a\"> </span>The Group has a recognised def<span class=\"_ _1\"></span>erred tax asse<span class=\"_ _1\"></span>t of \u20ac411,<span class=\"_ _1\"></span>000 (2024: \u20ac509<span class=\"_ _2\"></span>,000) off<span class=\"_ _1\"></span>setting a recognised def<span class=\"_ _1\"></span>erred tax liability o<span class=\"_ _1\"></span>f \u20ac411,<span class=\"_ _1\"></span>000 (2024: \u20ac509<span class=\"_ _2\"></span>,000). See note 11. The Group also has an unrecognised def<span class=\"_ _1\"></span>erred tax asse<span class=\"_ _1\"></span>t of \u20ac37<span class=\"_ _2\"></span>,000<span class=\"_ _1\"></span>,000 (2024: \u20ac71,<span class=\"_ _1\"></span>000<span class=\"_ _1\"></span>,000) <span class=\"_ _1\"></span>which is largely<span class=\"_ _1\"></span> in respect of<span class=\"_ _1\"></span> trading losses o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the UK subsidiaries and has been calculated using the <span class=\"_ _1\"></span>tax rate which is expected <span class=\"_ _1\"></span>to be applicable when <span class=\"_ _1\"></span>the tax losses are expected <span class=\"_ _1\"></span>to be utilised. <span class=\"_ _1\"></span>The Group has gross tax losses o<span class=\"_ _1\"></span>f \u20ac148,<span class=\"_ _1\"></span>000,<span class=\"_ _1\"></span>000 (2024: \u20ac286,000<span class=\"_ _1\"></span>,000<span class=\"_ _1\"></span>).<span class=\"_ _2\"></span>The deferred tax asse<span class=\"_ _1\"></span>t has been recognised only <span class=\"_ _1\"></span>to the extent o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the deferred <span class=\"_ _1\"></span>tax liability<span class=\"_ _1\"></span>, due to <span class=\"_ _1\"></span>the uncertainty o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the timing of<span class=\"_ _1\"></span> future expected pr<span class=\"_ _1\"></span>ofits of<span class=\"_ _1\"></span> the related legal en<span class=\"_ _1\"></span>tities which is dependent on <span class=\"_ _1\"></span>the profits attributable to licensing and <span class=\"_ _1\"></span>future manufacturing income.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls1 ws1 gs269\">12<span class=\"_ _0\"></span>.  Basic a<span class=\"_ _0\"></span>nd dilute<span class=\"_ _0\"></span>d loss pe<span class=\"_ _0\"></span>r ordin<span class=\"_ _0\"></span>ary s<span class=\"_ _0\"></span>hare<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs26a\">The calculation of<span class=\"_ _1\"></span> loss per ordinary<span class=\"_ _1\"></span> share is based on loss after<span class=\"_ _1\"></span> tax and <span class=\"_ _1\"></span>the weighted av<span class=\"_ _1\"></span>erage number o<span class=\"_ _1\"></span>f ordinary<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs26b\">shares in issue during the <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span></div><div class=\"gs26c\"><table class=\"s w2d2 h103\" id=\"_3cbd347a-8390-47ff-8279-469bb38089e2\"><tr><td></td><td class=\"t m0 x17a h24 y2255 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17b h24 y2255 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17c h24 y2255 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2255 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x34f h24 y2256 ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17b h24 y2256 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></td><td class=\"t m0 x350 h24 y2256 ff3 fs1a fc1 sc0 ls1 ws1\">Underlying<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2256 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h26 y2257 ff4 fs5 fc1 sc0 ls1 ws1\">Basic earnings per share<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2136 w2d3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Weighted a<span class=\"_ _1\"></span>verage number o<span class=\"_ _1\"></span>f ordinary<span class=\"_ _1\"></span> shares in issue (\u2018000)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x56e y2136 w2d4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">240<span class=\"_ _0\"></span>,086</div></td><td class=\"c n x56f y2136 w2d4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">240,<span class=\"_ _0\"></span>086<span class=\"_ _25a\"> </span></div></td><td class=\"c n x570 y2136 w1c4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7,9<span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x571 y2136 w2d5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2258 w2d6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Loss f<span class=\"_ _1\"></span>or the <span class=\"_ _1\"></span>year attributable <span class=\"_ _1\"></span>to owners of <span class=\"_ _1\"></span>Accsys <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>echnologies PL<span class=\"_ _1\"></span>C (\u20ac\u2019000)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x572 y2258 w2d7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf7 ws10d\">(11,<span class=\"_ _1\"></span>922)</div></td><td class=\"c n x573 y2258 w58 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(22<span class=\"_ _0\"></span>,8<span class=\"_ _0\"></span>50)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x221 y2258 w2d8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(10,189)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x574 y2258 w5b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2138 w2d9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Basic loss per share<span class=\"_ _25a\"> </span></div></td><td class=\"c n x575 y2138 w2da he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac (0.05<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x576 y2138 w2db he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">\u20ac (0.10<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x577 y2138 w2dc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">\u20ac (0.<span class=\"_ _0\"></span>04)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x578 y2138 w2dd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac (0.0<span class=\"_ _0\"></span>8)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h26 y2259 ff4 fs5 fc1 sc0 ls1 ws1\">Diluted earnings per share<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y225a w2d3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Weighted a<span class=\"_ _1\"></span>verage number o<span class=\"_ _1\"></span>f ordinary<span class=\"_ _1\"></span> shares in issue (\u2018000)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x579 y225a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x57a y225a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x57b y225a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x57c y225a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y225b w2de he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Number of<span class=\"_ _1\"></span> equity options attributable <span class=\"_ _1\"></span>to BGF (<span class=\"_ _1\"></span>see note 29)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x57d y225b we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x57e y225b w2df he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013*<span class=\"_ _25a\"> </span></div></td><td class=\"c n x57f y225b we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x580 y225b w2df he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013*<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h26 y225c ff4 fs5 fc1 sc0 ls1 ws1\">Number of<span class=\"_ _1\"></span> equity options attributable <span class=\"_ _1\"></span>to convertible loan note issued  </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y213c w2e0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(<span class=\"_ _1\"></span>see note 28)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x581 y213c we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x582 y213c we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x583 y213c we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x55c y213c we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h26 y225d ff4 fs5 fc1 sc0 ls1 ws1\">Weighted a<span class=\"_ _1\"></span>verage number o<span class=\"_ _1\"></span>f ordinary<span class=\"_ _1\"></span> shares in issue and potential ordinary<span class=\"_ _1\"></span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y20e7 w2e1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">shares (\u2018000)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x579 y20e7 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x57a y20e7 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x57b y20e7 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x57c y20e7 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w2d6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Loss f<span class=\"_ _1\"></span>or the <span class=\"_ _1\"></span>year attributable <span class=\"_ _1\"></span>to owners of <span class=\"_ _1\"></span>Accsys <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>echnologies PL<span class=\"_ _1\"></span>C (\u20ac\u2019000)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x584 y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x585 y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x586 y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x587 y20e8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w2e2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Diluted loss per share<span class=\"_ _25a\"> </span></div></td><td class=\"c n x588 y20e9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x589 y20e9 w2df he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013*<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3d8 y20e9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x58a y20e9 w2df he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013*<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff4 fs6 fc1 sc0 ls1 ws1 gs26d\">* <span class=\"_ _36\"> </span> <span class=\"_ _c\"></span>D<span class=\"_ _0\"></span>ilu<span class=\"_ _0\"></span>ted l<span class=\"_ _0\"></span>oss p<span class=\"_ _0\"></span>er sh<span class=\"_ _0\"></span>are i<span class=\"_ _0\"></span>s not d<span class=\"_ _0\"></span>iscl<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>d for Tota<span class=\"_ _0\"></span>l dilu<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>s per s<span class=\"_ _0\"></span>har<span class=\"_ _0\"></span>e. IA<span class=\"_ _0\"></span>S 33\u201c<span class=\"_ _0\"></span>Ear<span class=\"_ _0\"></span>nin<span class=\"_ _0\"></span>g per s<span class=\"_ _0\"></span>har<span class=\"_ _0\"></span>e\u2019 defi<span class=\"_ _0\"></span>nes D<span class=\"_ _0\"></span>ilu<span class=\"_ _0\"></span>tive s<span class=\"_ _0\"></span>har<span class=\"_ _0\"></span>e opt<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>s as sh<span class=\"_ _0\"></span>are o<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>ns wh<span class=\"_ _0\"></span>ich wo<span class=\"_ _0\"></span>uld </div><div class=\"t m0 h8 ff4 fs6 fc1 sc0 ls1 ws1 gs26e\">de<span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>ase p<span class=\"_ _0\"></span>rofi<span class=\"_ _0\"></span>t per s<span class=\"_ _0\"></span>har<span class=\"_ _0\"></span>e or in<span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e los<span class=\"_ _0\"></span>s per s<span class=\"_ _0\"></span>har<span class=\"_ _0\"></span>e. Equ<span class=\"_ _0\"></span>ity o<span class=\"_ _0\"></span>pti<span class=\"_ _0\"></span>ons t<span class=\"_ _0\"></span>o BGF a<span class=\"_ _0\"></span>re di<span class=\"_ _0\"></span>scl<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>d in not<span class=\"_ _0\"></span>e 29 an<span class=\"_ _0\"></span>d conv<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>tib<span class=\"_ _0\"></span>le lo<span class=\"_ _0\"></span>an not<span class=\"_ _0\"></span>es in n<span class=\"_ _0\"></span>ote 2<span class=\"_ _0\"></span>8, whi<span class=\"_ _0\"></span>ch if e<span class=\"_ _0\"></span>xer<span class=\"_ _0\"></span>cis<span class=\"_ _0\"></span>ed, </div><div class=\"t m0 h8 ff4 fs6 fc1 sc0 ls1 ws1 gs26f\">wou<span class=\"_ _0\"></span>ld de<span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e T<span class=\"_ _1\"></span>ota<span class=\"_ _0\"></span>l los<span class=\"_ _0\"></span>s per s<span class=\"_ _0\"></span>har<span class=\"_ _0\"></span>e. A<span class=\"_ _0\"></span>s a res<span class=\"_ _0\"></span>ult<span class=\"_ _0\"></span>, th<span class=\"_ _0\"></span>ese a<span class=\"_ _0\"></span>re an<span class=\"_ _0\"></span>ti-di<span class=\"_ _0\"></span>lut<span class=\"_ _0\"></span>ive an<span class=\"_ _0\"></span>d the<span class=\"_ _0\"></span>ref<span class=\"_ _0\"></span>ore s<span class=\"_ _0\"></span>how<span class=\"_ _0\"></span>n as nil<span class=\"_ _0\"></span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls12 ws17 gs271\">13.  Share based pa<span class=\"_ _1\"></span>yments<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs272\">The Group operates a number<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> share schemes which giv<span class=\"_ _1\"></span>e rise to a share-based pa<span class=\"_ _1\"></span>yment charge. <span class=\"_ _1\"></span>The Group operates </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs273\">a Long-<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>erm Incentive Plan (\u2018L<span class=\"_ _2\"></span>TIP\u2019) in order<span class=\"_ _1\"></span> to re<span class=\"_ _1\"></span>ward certain members of<span class=\"_ _1\"></span> staff<span class=\"_ _1\"></span> including the Senior L<span class=\"_ _1\"></span>eadership team </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs274\">and the Executiv<span class=\"_ _1\"></span>e Directors. </div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls1 ws1 gs275\">Opt<span class=\"_ _0\"></span>ions \u2013 tot<span class=\"_ _0\"></span>al<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs276\">The follo<span class=\"_ _1\"></span>wing figures <span class=\"_ _1\"></span>take into account options aw<span class=\"_ _1\"></span>arded under <span class=\"_ _1\"></span>the L<span class=\"_ _2\"></span>TIP<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>together <span class=\"_ _1\"></span>with share options awar<span class=\"_ _1\"></span>ded in </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs277\">previous <span class=\"_ _1\"></span>years under <span class=\"_ _1\"></span>the 2008 Share Option schemes.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs278\">Outstanding options granted ar<span class=\"_ _1\"></span>e as follo<span class=\"_ _1\"></span>ws:<span class=\"_ _25a\"> </span></div><div class=\"gs279\"><table class=\"s w2e3 h104\" id=\"_515b6aee-70d5-48f1-9c88-b39b0df33463\"><tr><td></td><td></td><td class=\"t m0 x58b h24 y225e ff3 fs1a fc1 sc0 ls1 ws1\">Number of<span class=\"_ _1\"></span> outstanding options </td><td></td><td class=\"t m0 x58c h24 y225e ff3 fs1a fc1 sc0 ls1 ws1\">Weighted a<span class=\"_ _1\"></span>verage remaining </td></tr><tr><td></td><td class=\"t m0 x58d h24 y225f ff3 fs1a fc1 sc0 ls1 ws1\" colspan=\"2\">at 31 March<span class=\"_ _25a\"> </span></td><td></td><td class=\"t m0 x58e h24 y225f ff3 fs1a fc1 sc0 ls1 ws1\">contractual life, in <span class=\"_ _1\"></span>years<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h24 y2260 ff3 fs1a fc1 sc0 ls1 ws1\">Date of gr<span class=\"_ _1\"></span>ant </td><td class=\"c n x58f y2261 w22f hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x590 y2261 w230 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x591 y2261 w2e4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x592 y2261 w230 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w2e5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">24 June 2016 (L<span class=\"_ _2\"></span>TIP)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x593 y214f w2e6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">93,188</div></td><td class=\"c n x594 y214f w2e7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">13<span class=\"_ _0\"></span>0,09<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x595 y214f w2e8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls81 ws8c\">1.3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x596 y214f w2e9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls47 ws151\">2<span class=\"_ _0\"></span>.3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w2ea he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20 June 2017 (L<span class=\"_ _2\"></span>TIP)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x597 y2175 w2eb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls78 ws75\">72,<span class=\"_ _1\"></span>999<span class=\"_ _25a\"> </span></div></td><td class=\"c n x598 y2175 w2ec he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10<span class=\"_ _0\"></span>0,6<span class=\"_ _0\"></span>51<span class=\"_ _25a\"> </span></div></td><td class=\"c n x599 y2175 w2ed he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls47 ws151\">2.3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x59a y2175 w2ee he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls108 ws120\">3.3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c8 w2ef he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18 June 2018 (L<span class=\"_ _2\"></span>TIP)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x59b y21c8 w2f0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">4<span class=\"_ _0\"></span>5,1<span class=\"_ _0\"></span>54<span class=\"_ _25a\"> </span></div></td><td class=\"c n x59c y21c8 w2f1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">61<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>07<span class=\"_ _25a\"> </span></div></td><td class=\"c n x59d y21c8 w2f2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3.<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x59e y21c8 w2f3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls81 ws8c\">4.3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c x18c y2263 w2f4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">23 June 2021 (L<span class=\"_ _2\"></span>TIP)</div><div class=\"t m0 x59f h27 y2262 ff4 fs1c fc1 sc0 ls1 ws1\">1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5a0 y210b w2f5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">42<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>14<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5a1 y210b w2f6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">415,079<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5a2 y210b w2f7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6<span class=\"_ _0\"></span>.3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5a3 y210b w2f8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7a ws86\">7.<span class=\"_ _3\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w2f9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">12 July<span class=\"_ _1\"></span> 2022 (L<span class=\"_ _2\"></span>TIP)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5a4 y2150 w2fa he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">180,530<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5a5 y2150 w2fb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">26<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>,182<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5a6 y2150 w2fc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7a ws86\">7.<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5a7 y2150 w2fd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls108 ws120\">8.3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w2fe he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">28 July<span class=\"_ _1\"></span> 2023 (L<span class=\"_ _2\"></span>TIP)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5a8 y20e6 w2ff he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">7<span class=\"_ _3\"></span>76<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>92</div></td><td class=\"c n x5a9 y20e6 w300 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">1,3<span class=\"_ _0\"></span>43,09<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5aa y20e6 w2ee he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8<span class=\"_ _0\"></span>.3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5ab y20e6 w301 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">9.<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w302 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18 July<span class=\"_ _1\"></span> 2024 (L<span class=\"_ _2\"></span>TIP)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5ac y20e7 w303 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">1,<span class=\"_ _0\"></span>265,<span class=\"_ _0\"></span>716<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5ad y20e7 w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5ae y20e7 w304 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">9.<span class=\"_ _3\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39f y20e7 w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w305 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">27 November<span class=\"_ _1\"></span> 2024 (L<span class=\"_ _2\"></span>TIP)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5af y20e8 w306 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">401<span class=\"_ _0\"></span>,516<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5b0 y20e8 w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5b1 y20e8 w307 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">9.<span class=\"_ _3\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5b2 y20e8 w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5b3 y20e9 w309 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">2,<span class=\"_ _0\"></span>878,20<span class=\"_ _0\"></span>9</div></td><td class=\"c n x5b4 y20e9 w30a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">2<span class=\"_ _0\"></span>,313,<span class=\"_ _0\"></span>509<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5b5 y20e9 w30b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls108 ws120\">8.3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5b6 y20e9 w30c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7f ws8b\">8<span class=\"_ _0\"></span>.0<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff4 fs6 fc1 sc0 ls1 ws1 gs27a\">1  <span class=\"_ _5\"> </span> <span class=\"_ _12\"></span>18<span class=\"_ _0\"></span>0,5<span class=\"_ _0\"></span>30 ni<span class=\"_ _0\"></span>l cos<span class=\"_ _0\"></span>t opti<span class=\"_ _0\"></span>ons a<span class=\"_ _0\"></span>re ou<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>din<span class=\"_ _0\"></span>g in th<span class=\"_ _0\"></span>e 2022 LTIP awa<span class=\"_ _0\"></span>rd at 3<span class=\"_ _0\"></span>1 Mar<span class=\"_ _0\"></span>ch 20<span class=\"_ _0\"></span>25 but 61<span class=\"_ _0\"></span>,52<span class=\"_ _0\"></span>1 opti<span class=\"_ _0\"></span>ons a<span class=\"_ _0\"></span>re es<span class=\"_ _0\"></span>tim<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>d to ve<span class=\"_ _0\"></span>st on t<span class=\"_ _0\"></span>he ve<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>ng da<span class=\"_ _0\"></span>te in t<span class=\"_ _0\"></span>he 202<span class=\"_ _0\"></span>5 </div><div class=\"t m0 h8 ff4 fs6 fc1 sc0 ls4 ws8 gs27b\">calendar year<span class=\"_ _1\"></span>.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs27d\">Movements in <span class=\"_ _1\"></span>the weigh<span class=\"_ _1\"></span>ted average <span class=\"_ _1\"></span>values are as <span class=\"_ _1\"></span>follows:<span class=\"_ _25a\"> </span></div><div class=\"gs27e\"><table class=\"s w1b9 h105\" id=\"_50f9ded9-7bac-4290-8ab6-57500edd4718\"><tr><td></td><td class=\"t m0 x404 h24 y2264 ff3 fs1a fc1 sc0 ls1 ws1\">Weighted </td><td></td></tr><tr><td></td><td class=\"t m0 x5b7 h24 y2265 ff3 fs1a fc1 sc0 ls1 ws1\">average </td><td></td></tr><tr><td></td><td class=\"t m0 x5b8 h24 y2266 ff3 fs1a fc1 sc0 ls1 ws1\">exercise </td><td></td></tr><tr><td></td><td class=\"c n x4be y2267 w23f hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">price<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5b9 y2267 w30d hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">Number<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w30e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Outstanding at 01 <span class=\"_ _1\"></span>April 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5ba y2106 w30f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 0.00</div></td><td class=\"c n x5bb y2106 w310 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">2,<span class=\"_ _0\"></span>57<span class=\"_ _1\"></span>4,403<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w311 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Granted during the year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5bc y214e w312 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 0.0<span class=\"_ _0\"></span>0</div></td><td class=\"c n x5bd y214e w313 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls12a ws128\">1,438,216<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w314 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Forfeited during the year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5be y214f w14f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 0.0<span class=\"_ _0\"></span>0</div></td><td class=\"c n x5bf y214f w315 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls2a ws2e\">(1,1<span class=\"_ _1\"></span>31,001)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2109 w316 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Exercised during the year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5be y2109 w14f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 0.0<span class=\"_ _0\"></span>0</div></td><td class=\"c n x5c0 y2109 w317 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">(5<span class=\"_ _0\"></span>68<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>09)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w318 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Expired during the year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5c1 y210a w14f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 0.<span class=\"_ _0\"></span>00<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5c2 y210a w70 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w319 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Outstanding at 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5be y210b w14f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 0.0<span class=\"_ _0\"></span>0</div></td><td class=\"c n x5c3 y210b w31a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls69 ws6a\">2,<span class=\"_ _0\"></span>313,<span class=\"_ _0\"></span>509<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w311 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Granted during the year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5c4 y2150 w14f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 0.<span class=\"_ _0\"></span>00</div></td><td class=\"c n x5c5 y2150 w31b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">1<span class=\"_ _0\"></span>,96<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>,76<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w314 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Forfeited during the year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5be y20e6 w14f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 0.0<span class=\"_ _0\"></span>0</div></td><td class=\"c n x5c6 y20e6 w31c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(1,3<span class=\"_ _0\"></span>18,252)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w316 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Exercised during the year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5c7 y20e7 w31d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 0.0<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5c8 y20e7 w31e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">(80,816<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w318 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Expired during the year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5c9 y20e8 w31d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 0<span class=\"_ _0\"></span>.00<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5ca y20e8 w73 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w31f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Outstanding at 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5cb y20e9 w31d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 0<span class=\"_ _0\"></span>.00</div></td><td class=\"c n x5cc y20e9 w320 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">2<span class=\"_ _0\"></span>,878,<span class=\"_ _0\"></span>209<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs27f\">The exercise price o<span class=\"_ _1\"></span>f options outstanding a<span class=\"_ _1\"></span>t the end of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>year <span class=\"_ _1\"></span>was \u20acnil (<span class=\"_ _1\"></span>for L<span class=\"_ _12\"></span>TIP options<span class=\"_ _1\"></span>) (2024: \u20acnil) and <span class=\"_ _1\"></span>their </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs280\">weighted aver<span class=\"_ _1\"></span>age contractual life <span class=\"_ _1\"></span>was 8.3 <span class=\"_ _1\"></span>years (2024: 8.0 <span class=\"_ _1\"></span>years<span class=\"_ _2\"></span>).<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs281\">Of <span class=\"_ _1\"></span>the total number<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> options outstanding at the end o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the year<span class=\"_ _1\"></span> 254,255 (2024: 292,<span class=\"_ _2\"></span>157) had vested and w<span class=\"_ _1\"></span>ere </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs282\">exercisable a<span class=\"_ _1\"></span>t the end of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs283\">The Group recognised a <span class=\"_ _1\"></span>total share-based pa<span class=\"_ _1\"></span>yment charge of<span class=\"_ _1\"></span> \u20ac1,7<span class=\"_ _1\"></span>47<span class=\"_ _2\"></span>,000 in <span class=\"_ _1\"></span>the year<span class=\"_ _1\"></span> (2024: \u20ac1,480<span class=\"_ _1\"></span>,000<span class=\"_ _1\"></span>). </div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls1 ws1 gs284\">Long T<span class=\"_ _1\"></span>erm Ince<span class=\"_ _0\"></span>ntive Plan (\u2018L<span class=\"_ _2\"></span>TIP<span class=\"_ _0\"></span>\u2019)<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs285\">In 2013, the Group es<span class=\"_ _1\"></span>tablished a Long-<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>erm Incentive Plan, the participants of<span class=\"_ _1\"></span> which ar<span class=\"_ _1\"></span>e key<span class=\"_ _1\"></span> members of<span class=\"_ _1\"></span> the Senior </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs286\">Management <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>eam, including Executive Directors. <span class=\"_ _1\"></span>The establishment o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the L<span class=\"_ _2\"></span>TIP <span class=\"_ _1\"></span>was approv<span class=\"_ _1\"></span>ed by<span class=\"_ _1\"></span> the shareholders at </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs287\">the <span class=\"_ _1\"></span>AGM in September<span class=\"_ _1\"></span> 2013. </div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls1 ws1 gs288\">20<span class=\"_ _0\"></span>16 L<span class=\"_ _2\"></span>TIP Awa<span class=\"_ _0\"></span>rd pe<span class=\"_ _0\"></span>rf<span class=\"_ _0\"></span>orma<span class=\"_ _0\"></span>nce co<span class=\"_ _0\"></span>nditi<span class=\"_ _0\"></span>ons an<span class=\"_ _0\"></span>d 2019 o<span class=\"_ _0\"></span>utco<span class=\"_ _0\"></span>me<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs289\">The L<span class=\"_ _2\"></span>TIP<span class=\"_ _1\"></span> in 2016 awarded 1,<span class=\"_ _1\"></span>070,255 nil cost options and 494<span class=\"_ _1\"></span>,433 <span class=\"_ _1\"></span>vested in <span class=\"_ _1\"></span>the financial y<span class=\"_ _1\"></span>ear ended 31 March 2020<span class=\"_ _1\"></span>. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs28a\">93,<span class=\"_ _1\"></span>188 nil cost options remain as a<span class=\"_ _1\"></span>t 31 March 2025 after allo<span class=\"_ _1\"></span>wing for<span class=\"_ _1\"></span> forf<span class=\"_ _1\"></span>eitures and options ex<span class=\"_ _1\"></span>ercised in the <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls1 ws1 gs28b\">20<span class=\"_ _0\"></span>17 L<span class=\"_ _2\"></span>TIP Awa<span class=\"_ _0\"></span>rd pe<span class=\"_ _0\"></span>rf<span class=\"_ _0\"></span>orma<span class=\"_ _0\"></span>nce co<span class=\"_ _0\"></span>nditi<span class=\"_ _0\"></span>ons an<span class=\"_ _0\"></span>d 2020 ou<span class=\"_ _0\"></span>tcom<span class=\"_ _0\"></span>e<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs28c\">The L<span class=\"_ _2\"></span>TIP<span class=\"_ _1\"></span> in 2017 awarded 1,<span class=\"_ _1\"></span>087<span class=\"_ _2\"></span>,842 nil cost options and 326,999 <span class=\"_ _1\"></span>vested in <span class=\"_ _1\"></span>the financial <span class=\"_ _1\"></span>year ended 31 Mar<span class=\"_ _1\"></span>ch 2021. 72,<span class=\"_ _1\"></span>999 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs28d\">nil cost options remain as at 31 Mar<span class=\"_ _1\"></span>ch 2025 after allowing <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> forf<span class=\"_ _1\"></span>eitures and options exer<span class=\"_ _1\"></span>cised in the <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls1 ws1 gs28e\">20<span class=\"_ _0\"></span>18 L<span class=\"_ _2\"></span>TIP Aw<span class=\"_ _0\"></span>ard p<span class=\"_ _0\"></span>erf<span class=\"_ _0\"></span>orma<span class=\"_ _0\"></span>nce co<span class=\"_ _0\"></span>ndit<span class=\"_ _0\"></span>ions a<span class=\"_ _0\"></span>nd 2021 o<span class=\"_ _0\"></span>utco<span class=\"_ _0\"></span>me<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs28f\">The L<span class=\"_ _2\"></span>TIP<span class=\"_ _1\"></span> in 2018 awarded 1,<span class=\"_ _1\"></span>170<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>160 nil cost options and 185,840 <span class=\"_ _1\"></span>vested in the <span class=\"_ _1\"></span>financial year<span class=\"_ _1\"></span> ended 31 March 2022. 45,<span class=\"_ _1\"></span>154 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs290\">nil cost options remain as at 31 Mar<span class=\"_ _1\"></span>ch 2025 after allowing <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> forf<span class=\"_ _1\"></span>eitures and options exer<span class=\"_ _1\"></span>cised in the <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls1 ws1 gs291\">202<span class=\"_ _0\"></span>1 L<span class=\"_ _2\"></span>TIP Awa<span class=\"_ _0\"></span>rd pe<span class=\"_ _0\"></span>rf<span class=\"_ _0\"></span>orma<span class=\"_ _0\"></span>nce co<span class=\"_ _0\"></span>ndit<span class=\"_ _0\"></span>ions a<span class=\"_ _0\"></span>nd 2024 o<span class=\"_ _0\"></span>utco<span class=\"_ _0\"></span>me<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs292\">The L<span class=\"_ _2\"></span>TIP<span class=\"_ _1\"></span> in 2021 awarded 918,659 nil cost options and 42,<span class=\"_ _2\"></span>914 vested in the <span class=\"_ _1\"></span>financial year<span class=\"_ _1\"></span> ended 31 March 2024<span class=\"_ _1\"></span>. 42,<span class=\"_ _1\"></span>914 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs293\">nil cost options remain as at 31 Mar<span class=\"_ _1\"></span>ch 2025 after allowing <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> forf<span class=\"_ _1\"></span>eitures and options exer<span class=\"_ _1\"></span>cised in the <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs295\">Awards made in J<span class=\"_ _1\"></span>uly 2022<span class=\"_ _1\"></span> and L<span class=\"_ _2\"></span>TIP<span class=\"_ _1\"></span> Award per<span class=\"_ _0\"></span>formance condi<span class=\"_ _1\"></span>tions </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs296\">During the prior<span class=\"_ _1\"></span> year<span class=\"_ _2\"></span>, a to<span class=\"_ _1\"></span>tal of 620<span class=\"_ _1\"></span>,698 L<span class=\"_ _2\"></span>TIP<span class=\"_ _1\"></span> awards w<span class=\"_ _1\"></span>ere made to members o<span class=\"_ _1\"></span>f the Senior<span class=\"_ _1\"></span> Leadership <span class=\"_ _1\"></span>team including </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs297\">the Executive Dir<span class=\"_ _1\"></span>ectors:<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs298\">The performance <span class=\"_ _1\"></span>targets f<span class=\"_ _1\"></span>or these aw<span class=\"_ _1\"></span>ards are as <span class=\"_ _1\"></span>follows: </div><div class=\"gs299\"><table class=\"s w321 h106\" id=\"_bbc929f5-93fd-421f-b109-6dc1601768e3\"><tr><td class=\"c n x18c y2268 w322 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">Metric<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5cd y2268 w323 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">Weighting (% o<span class=\"_ _1\"></span>f award)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5ce y2268 w324 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">Threshold<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5c5 y2268 w325 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">Maximum<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y225b w326 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>esting (% of maximum<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x5cf y225b w327 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">25%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5d0 y225b w328 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">100%<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h26 y2269 ff4 fs5 fc1 sc0 ls1 ws1\">Cumulative Sales <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>olume (FY23 to FY25) (<span class=\"_ _1\"></span>m<span class=\"_ _25a\"> </span></td><td class=\"c n x5d1 y226a w329 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">)<span class=\"_ _fb\"> </span>25%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5d2 y226a w32a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">206,000<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5d3 y226a w32b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">232,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y226b w32c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Average Gr<span class=\"_ _1\"></span>oss contribution (%)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5d4 y226b w32d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">25%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5d5 y226b w32e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">49<span class=\"_ _1\"></span>.60%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5d6 y226b w32f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">55%<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y226c w330 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share performance compar<span class=\"_ _1\"></span>ed to AIM Inde<span class=\"_ _1\"></span>x<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5d7 y226c w241 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">40%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5d8 y226c w331 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Median<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5d9 y226c w332 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Upper quartile<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y226d w333 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">ESG \u2013 improvemen<span class=\"_ _1\"></span>t in reporting ratings<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5da y226d w334 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5db y226d w335 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">15% improvement in<span class=\"_ _25a\"> </span></div></td><td class=\"t m0 x17c h26 y226e ff4 fs5 fc1 sc0 ls1 ws1\">20% improvemen<span class=\"_ _1\"></span>t in </td></tr><tr><td></td><td></td><td class=\"t m0 x5dc h26 y226f ff4 fs5 fc1 sc0 ls1 ws1\">S&amp;P<span class=\"_ gs29a\"> </span>ESG score over<span class=\"_ _1\"></span> the </td><td class=\"t m0 x5dd h26 y226f ff4 fs5 fc1 sc0 ls1 ws1\">S&amp;P<span class=\"_ gs29a\"> </span>ESG score over<span class=\"_ _1\"></span> the </td></tr><tr><td></td><td></td><td class=\"t m0 x5de h26 y2270 ff4 fs5 fc1 sc0 ls1 ws1\">three-year<span class=\"_ _1\"></span> period<span class=\"_ _25a\"> </span></td><td class=\"t m0 x5df h26 y2270 ff4 fs5 fc1 sc0 ls1 ws1\">three-year<span class=\"_ _1\"></span> period<span class=\"_ _25a\"> </span></td></tr></table></div><div class=\"t m0 h27 ff4 fs1c fc1 sc0 ls1 ws1 gs29b\">3<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs29c\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs29d\">V<span class=\"_ _1\"></span>esting is on a straight-line basis be<span class=\"_ _1\"></span>tween points in the schedule. </div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs29e\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs29f\">Appropriate adjustments ma<span class=\"_ _1\"></span>y be made <span class=\"_ _1\"></span>to ensure fair<span class=\"_ _1\"></span> and consistent performance measur<span class=\"_ _1\"></span>ement over<span class=\"_ _1\"></span> the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2a0\">performance period in line <span class=\"_ _1\"></span>with the business plan and intended stre<span class=\"_ _1\"></span>tch of <span class=\"_ _1\"></span>the targe<span class=\"_ _1\"></span>ts at the point of<span class=\"_ _1\"></span> award.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs2a1\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2a2\">Gross contribution defined as Re<span class=\"_ _1\"></span>venue from sale o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>Accoya<span class=\"_ _1\"></span>/T<span class=\"_ _2\"></span>ricoy<span class=\"_ _1\"></span>a less Net acetyls and raw<span class=\"_ _1\"></span> wood cost.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs2a3\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2a4\">Sales <span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>olume is defined as combined sales v<span class=\"_ _1\"></span>olume (in cubic metres, or equiv<span class=\"_ _1\"></span>alent<span class=\"_ _1\"></span>) of <span class=\"_ _1\"></span>Accoy<span class=\"_ _1\"></span>a and T<span class=\"_ _2\"></span>rico<span class=\"_ _1\"></span>ya. </div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs2a5\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2a6\">Share performance is compar<span class=\"_ _1\"></span>ed to <span class=\"_ _1\"></span>AIM Index performance ex<span class=\"_ _1\"></span>cluding Financial services and natural resour<span class=\"_ _1\"></span>ce stocks.<span class=\"_ _25a\"> </span></div><div class=\"gs2a7\"><table class=\"s w336 h107\" id=\"_8d429475-3486-4a45-9a93-70cf325b1fa1\"><tr><td></td><td></td><td class=\"t m0 x5e0 h24 y2271 ff3 fs1a fc1 sc0 ls1 ws1\">Element B  </td><td></td><td class=\"t m0 x5e1 h24 y2272 ff3 fs1a fc1 sc0 ls1 ws1\">Element D  </td></tr><tr><td></td><td class=\"t m0 x5e2 h24 y2273 ff3 fs1a fc1 sc0 ls1 ws128\">Element A <span class=\"ws1\"> </span></td><td class=\"t m0 x5e3 h24 y2274 ff3 fs1a fc1 sc0 ls1 ws1\">(Gross Contribution </td><td class=\"t m0 x5e4 h24 y2274 ff3 fs1a fc1 sc0 ls1 ws1\">Element C  </td><td class=\"t m0 x26c h24 y2275 ff3 fs1a fc1 sc0 ls1 ws1\">(ESG Reporting </td></tr><tr><td class=\"t m0 x1ff h24 y2276 ff3 fs1a fc1 sc0 ls1 ws1\">Element<span class=\"_ _25a\"> </span></td><td class=\"t m0 x5e5 h24 y2276 ff3 fs1a fc1 sc0 ls1 wse8\">(Sales volume growth<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></td><td class=\"t m0 x5e6 h24 y2277 ff3 fs1a fc1 sc0 ls1 ws1\">%)<span class=\"_ _25a\"> </span></td><td class=\"t m0 x5e7 h24 y2277 ff3 fs1a fc1 sc0 ls1 ws1\">(Share price growth<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></td><td class=\"t m0 x5e8 h24 y2278 ff3 fs1a fc1 sc0 ls1 ws1\">Metrics<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y214e w337 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Grant date<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5e9 y214e w338 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws12c\">12 Jul 22<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5ea y214e w338 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws12c\">12 Jul 22<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5eb y214e w338 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws12c\">12 Jul 22<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5ec y214e w338 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws12c\">12 Jul 22<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2108 w339 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share price at grant date (\u20ac)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5ed y2108 w33a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1.21<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5ee y2108 w33b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1.21<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5ef y2108 w33b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1.21<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5f0 y2108 w33b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1.21<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2109 w33c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Exercise price (\u20ac)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5f1 y2109 w33d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">0.0<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5f2 y2109 w33e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">0.00<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5f3 y2109 w33f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">0.00<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5f4 y2109 w340 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">0.0<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w13d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Expected life (years<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5f5 y210a w1e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5f6 y210a w1e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5f7 y210a w1e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x560 y210a w1e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w341 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Contractual life (y<span class=\"_ _1\"></span>ears<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5f8 y210b w342 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5f9 y210b w3e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5fa y210b w10b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5fb y210b w3e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w343 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>esting conditions (Details set out above<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5fc y2150 w344 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Sales volume</div></td><td class=\"c n x5fd y2150 w345 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gross Contribution %<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5fe y2150 w346 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share price</div></td><td class=\"c n x5ff y2150 w347 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">ESG reporting metrics<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210d w348 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Risk free rate<span class=\"_ _25a\"> </span></div></td><td class=\"c n x20d y210d w349 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">0.<span class=\"_ _1\"></span>45%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x600 y210d w34a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">0.<span class=\"_ _1\"></span>45%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x601 y210d w34a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">0.<span class=\"_ _1\"></span>45%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x602 y210d w34a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">0.<span class=\"_ _1\"></span>45%<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w34b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Expected volatility<span class=\"_ _25a\"> </span></div></td><td class=\"c n x603 y20e7 w34c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x604 y20e7 w34c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x605 y20e7 w34c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x606 y20e7 w34c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20%<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w34d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Expected dividend yield<span class=\"_ _25a\"> </span></div></td><td class=\"c n x607 y20e8 w34e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">0%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x608 y20e8 w34e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">0%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x609 y20e8 w34f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">0%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x60a y20e8 w34e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">0%<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w350 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Fai<span class=\"_ _0\"></span>r valu<span class=\"_ _0\"></span>e of op<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n<span class=\"_ _25a\"> </span></div></td><td class=\"c n x60b y20e9 w351 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 1.21<span class=\"_ _25a\"> </span></div></td><td class=\"c n x60c y20e9 w352 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 1.21<span class=\"_ _25a\"> </span></div></td><td class=\"c n x60d y20e9 w353 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 0.<span class=\"_ _1\"></span>90<span class=\"_ _25a\"> </span></div></td><td class=\"c n x60e y20e9 w352 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 1.21<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2a8\">All of<span class=\"_ _1\"></span> the above aw<span class=\"_ _1\"></span>ards, made in summer 2022, ar<span class=\"_ _1\"></span>e subject to a thr<span class=\"_ _1\"></span>ee-year perf<span class=\"_ _1\"></span>ormance period (i.e. <span class=\"_ _1\"></span>year end </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls29 ws1 gs2a9\">31<span class=\"_ gs58\"> </span>March<span class=\"_ gs58\"> </span>2025) and a further<span class=\"_ _1\"></span> two-y<span class=\"_ _1\"></span>ear holding period. In addition, awar<span class=\"_ _1\"></span>ds are also subject to malus<span class=\"_ _1\"></span>/<span class=\"_ _2\"></span>clawback provisions.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2aa\">The v<span class=\"_ _1\"></span>olatility used <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the share option gran<span class=\"_ _1\"></span>ts above derive <span class=\"_ _1\"></span>from historic v<span class=\"_ _1\"></span>olatility experienced b<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>the Group during the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws2d gs2ab\">period from listing. </div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs2ad\">Awards made in J<span class=\"_ _1\"></span>uly 2023 and<span class=\"_ _1\"></span> L<span class=\"_ _2\"></span>TIP A<span class=\"_ _1\"></span>ward per<span class=\"_ _0\"></span>formance condi<span class=\"_ _1\"></span>tions </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2ae\">During the <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>, a total of<span class=\"_ _1\"></span> 1,438,216 L<span class=\"_ _2\"></span>TIP<span class=\"_ _1\"></span> awards <span class=\"_ _1\"></span>were made <span class=\"_ _1\"></span>to members of<span class=\"_ _1\"></span> the Senior L<span class=\"_ _1\"></span>eadership team including the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2af\">Executive Dir<span class=\"_ _1\"></span>ectors:<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2b0\">The performance <span class=\"_ _1\"></span>targets f<span class=\"_ _1\"></span>or 1,306,659 of<span class=\"_ _1\"></span> these awar<span class=\"_ _1\"></span>ds are as f<span class=\"_ _1\"></span>ollows: </div><div class=\"gs2b1\"><table class=\"s w354 h108\" id=\"_d63e7a68-9fac-46e6-aaff-f481a91e653c\"><tr><td class=\"c n x18c y2279 w322 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">Metric<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5cd y2279 w323 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">Weighting (% o<span class=\"_ _1\"></span>f award)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5ce y2279 w324 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">Threshold<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5c5 y2279 w325 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">Maximum<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y226a w326 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>esting (% of maximum<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x5cf y226a w327 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">25%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5d0 y226a w328 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">100%<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y227a w355 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cumulative Sales Rev<span class=\"_ _1\"></span>enue (FY24 to FY26<span class=\"_ _1\"></span>) (\u20ac)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x60f y227a w356 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">45%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x610 y227a w357 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac500m<span class=\"_ _25a\"> </span></div></td><td class=\"c n x611 y227a w358 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac600m<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y227b w359 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Underlying EBITDA<span class=\"_ _1\"></span> per share (\u20ac)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x612 y227b w356 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">45%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x613 y227b w35a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls141 ws15b\">0.1<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x614 y227b w35b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">0.20<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y226d w333 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">ESG \u2013 improvemen<span class=\"_ _1\"></span>t in reporting ratings<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5da y226d w334 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x615 y226d w35c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6% improvement in<span class=\"_ _25a\"> </span></div></td><td class=\"t m0 x616 h26 y227c ff4 fs5 fc1 sc0 ls1 ws1\">9% improvemen<span class=\"_ _1\"></span>t in </td></tr><tr><td></td><td></td><td class=\"t m0 x617 h26 y227d ff4 fs5 fc1 sc0 ls1 ws2d\">S&amp;P<span class=\"_ gs29a\"> </span>ESG<span class=\"_ gs29a\"> </span>score over the </td><td class=\"t m0 x5b8 h26 y227d ff4 fs5 fc1 sc0 ls1 ws2d\">S&amp;P<span class=\"_ gs29a\"> </span>ESG<span class=\"_ gs29a\"> </span>score over the </td></tr><tr><td></td><td></td><td class=\"t m0 x618 h26 y227e ff4 fs5 fc1 sc0 ls1 ws1\">three-year<span class=\"_ _1\"></span> period<span class=\"_ _25a\"> </span></td><td class=\"t m0 x619 h26 y227e ff4 fs5 fc1 sc0 ls1 ws1\">three-year<span class=\"_ _1\"></span> period<span class=\"_ _25a\"> </span></td></tr></table></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs2b2\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2b3\">V<span class=\"_ _1\"></span>esting is on a straight-line basis be<span class=\"_ _1\"></span>tween points in the schedule. </div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs2b4\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2b5\">Appropriate adjustments ma<span class=\"_ _1\"></span>y be made <span class=\"_ _1\"></span>to ensure fair<span class=\"_ _1\"></span> and consistent performance measur<span class=\"_ _1\"></span>ement over<span class=\"_ _1\"></span> the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2b6\">performance period in line <span class=\"_ _1\"></span>with the business plan and intended stre<span class=\"_ _1\"></span>tch of <span class=\"_ _1\"></span>the targe<span class=\"_ _1\"></span>ts at the point of<span class=\"_ _1\"></span> award.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs2b7\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2b8\">Sales Revenue ex<span class=\"_ _1\"></span>cludes revenue <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span> LL<span class=\"_ _1\"></span>C<span class=\"_ _1\"></span>. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2b9\">The remaining 131,557 of<span class=\"_ _1\"></span> these awar<span class=\"_ _1\"></span>ds related to a buy-out aw<span class=\"_ _1\"></span>ard granted <span class=\"_ _1\"></span>to Jelena <span class=\"_ _1\"></span>Arsic <span class=\"_ _1\"></span>van Os, the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s CEO<span class=\"_ _1\"></span>, </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2ba\">in respect of<span class=\"_ _1\"></span> remuneration <span class=\"_ _1\"></span>forfeited a<span class=\"_ _1\"></span>t her f<span class=\"_ _1\"></span>ormer employ<span class=\"_ _1\"></span>er as a result o<span class=\"_ _1\"></span>f joining <span class=\"_ _1\"></span>Accsys. <span class=\"_ _1\"></span>The awards <span class=\"_ _1\"></span>vested on </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2bb\">27<span class=\"_ gs58\"> </span>June<span class=\"_ gs58\"> </span>2024. <span class=\"_ _1\"></span>The f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> these options <span class=\"_ _1\"></span>were \u20ac1.22 on their<span class=\"_ _1\"></span> Grant date.<span class=\"_ _25a\"> </span></div><div class=\"gs2bc\"><table class=\"s w35d h109\" id=\"_d2ecd0a5-e52e-4937-ab02-6e49d741f136\"><tr><td></td><td></td><td class=\"t m0 x3ba h24 y227f ff3 fs1a fc1 sc0 ls1 ws1\">Element B </td><td></td></tr><tr><td></td><td class=\"t m0 x61a h24 y2280 ff3 fs1a fc1 sc0 ls1 ws128\">Element A </td><td class=\"t m0 x61b h24 y2281 ff3 fs1a fc1 sc0 ls1 ws1\">(Underlying EBITDA<span class=\"_ _1\"></span> </td><td class=\"t m0 x61c h24 y2281 ff3 fs1a fc1 sc0 ls1 ws1\">Element D </td></tr><tr><td class=\"t m0 x219 h24 y2282 ff3 fs1a fc1 sc0 ls1 ws1\">Element<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3b7 h24 y2282 ff3 fs1a fc1 sc0 ls1 ws1\">(Cumulativ<span class=\"_ _1\"></span>e sales revenue<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></td><td class=\"t m0 x61d h24 y2283 ff3 fs1a fc1 sc0 ls1 ws1\">per<span class=\"_ gs1f5\"> </span>share<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></td><td class=\"t m0 x61e h24 y2283 ff3 fs1a fc1 sc0 ls1 ws1\">(ESG Reporting Metrics<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y214e w337 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Grant date<span class=\"_ _25a\"> </span></div></td><td class=\"c n x61f y214e w35e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws12c\">28 Jul 23<span class=\"_ _25a\"> </span></div></td><td class=\"c n x620 y214e w35e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws12c\">28 Jul 23<span class=\"_ _25a\"> </span></div></td><td class=\"c n x621 y214e w35e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws12c\">28 Jul 23<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2108 w339 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share price at grant date (\u20ac)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x622 y2108 w35f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1.24<span class=\"_ _25a\"> </span></div></td><td class=\"c n x623 y2108 w35f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1.24<span class=\"_ _25a\"> </span></div></td><td class=\"c n x624 y2108 w35f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1.24<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2109 w33c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Exercise price (\u20ac)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x625 y2109 w33d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">0.0<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x626 y2109 w33e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">0.00<span class=\"_ _25a\"> </span></div></td><td class=\"c n x627 y2109 w33e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">0.00<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w13d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Expected life (years<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x628 y210a w1e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x629 y210a w1e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x57c y210a w1e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w341 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Contractual life (y<span class=\"_ _1\"></span>ears<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x62a y210b w342 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10<span class=\"_ _25a\"> </span></div></td><td class=\"c n x62b y210b w3e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10<span class=\"_ _25a\"> </span></div></td><td class=\"c n x62c y210b w10b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w343 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>esting conditions (Details set out above<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x62d y2150 w360 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Sales revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x62e y2150 w361 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">EBITDA per<span class=\"_ _1\"></span> share<span class=\"_ _25a\"> </span></div></td><td class=\"c n x62f y2150 w347 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">ESG reporting metrics<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210d w348 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Risk free rate<span class=\"_ _25a\"> </span></div></td><td class=\"c n x630 y210d w362 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2.<span class=\"_ _1\"></span>755%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x631 y210d w363 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2.<span class=\"_ _1\"></span>755%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x632 y210d w364 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2.755%<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w34b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Expected volatility<span class=\"_ _25a\"> </span></div></td><td class=\"c n x633 y20e7 w34c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x634 y20e7 w34c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x635 y20e7 w34c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20%<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w34d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Expected dividend yield<span class=\"_ _25a\"> </span></div></td><td class=\"c n x636 y20e8 w365 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">0%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x637 y20e8 w34e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">0%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x638 y20e8 w34e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">0%<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w350 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Fai<span class=\"_ _0\"></span>r valu<span class=\"_ _0\"></span>e of op<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n<span class=\"_ _25a\"> </span></div></td><td class=\"c n x639 y20e9 w366 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 1.24<span class=\"_ _25a\"> </span></div></td><td class=\"c n x63a y20e9 w366 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 1.24<span class=\"_ _25a\"> </span></div></td><td class=\"c n x63b y20e9 w366 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 1.24<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls142 ws1 gs2bd\">All of<span class=\"_ _1\"></span> the above aw<span class=\"_ _1\"></span>ards, made in summer 2023, ar<span class=\"_ _1\"></span>e subject to a thr<span class=\"_ _1\"></span>ee-year perf<span class=\"_ _1\"></span>ormance period (i.e. <span class=\"_ _1\"></span>year end </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls142 ws1 gs2be\">31<span class=\"_ gs58\"> </span>March<span class=\"_ gs58\"> </span>2027) and a further<span class=\"_ _1\"></span> two-y<span class=\"_ _1\"></span>ear holding period. In addition, awar<span class=\"_ _1\"></span>ds are also subject to malus<span class=\"_ _1\"></span>/<span class=\"_ _2\"></span>clawback provisions.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2bf\">The v<span class=\"_ _1\"></span>olatility used <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the share option gran<span class=\"_ _1\"></span>ts above derive <span class=\"_ _1\"></span>from historic v<span class=\"_ _1\"></span>olatility experienced b<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>the Group during the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws2d gs2c0\">period from listing. </div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls1 ws1 gs2c2\">Award<span class=\"_ _0\"></span>s made in Jul<span class=\"_ _0\"></span>y 2024 and Novemb<span class=\"_ _0\"></span>er 2024 and L<span class=\"_ _2\"></span>TIP Awar<span class=\"_ _0\"></span>d per<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ance cond<span class=\"_ _0\"></span>itions </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2c3\">During the <span class=\"_ _1\"></span>financial year<span class=\"_ _1\"></span> ended 31 March 2025, a to<span class=\"_ _1\"></span>tal of 1,<span class=\"_ _2\"></span>963,7<span class=\"_ _1\"></span>68 L<span class=\"_ _2\"></span>TIP aw<span class=\"_ _1\"></span>ards wer<span class=\"_ _1\"></span>e made primarily <span class=\"_ _1\"></span>to members of <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2c4\">Senior Leadership <span class=\"_ _1\"></span>team including the Ex<span class=\"_ _1\"></span>ecutive Directors:<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2c5\">The performance <span class=\"_ _1\"></span>targets f<span class=\"_ _1\"></span>or these aw<span class=\"_ _1\"></span>ards are as <span class=\"_ _1\"></span>follows: </div><div class=\"gs299\"><table class=\"s w367 h10a\" id=\"_2b574a9f-7c95-4ee4-ad28-dbcb512eaf45\"><tr><td class=\"c n x18c y2284 w322 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">Metric<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5cd y2284 w323 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">Weighting (% o<span class=\"_ _1\"></span>f award)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5ce y2284 w324 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">Threshold<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5c5 y2284 w325 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">Maximum<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210d w326 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>esting (% of maximum<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x5cf y210d w327 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">25%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5d0 y210d w328 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">100%<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w330 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share performance compar<span class=\"_ _1\"></span>ed to AIM Inde<span class=\"_ _1\"></span>x<span class=\"_ _25a\"> </span></div></td><td class=\"c n x5d7 y20e7 w368 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x63c y20e7 w331 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Median<span class=\"_ _25a\"> </span></div></td><td class=\"c n x63d y20e7 w369 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>op quartile<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w36a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">EBITDA<span class=\"_ _1\"></span> per share in FY27<span class=\"_ _25a\"> </span></div></td><td class=\"c n x63e y20e8 w241 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">40%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x63f y20e8 w36b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">\u20ac0.0<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x640 y20e8 w140 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac0.<span class=\"_ _1\"></span>13<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w36c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cumulative Cash generation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x641 y20e9 w368 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x642 y20e9 w36d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac0m cash inflow<span class=\"_ _25a\"> </span></div></td><td class=\"c n x643 y20e9 w36e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac10m cash inflow<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs2c6\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2c7\">V<span class=\"_ _1\"></span>esting is on a straight-line basis be<span class=\"_ _1\"></span>tween points in the schedule. </div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs2c8\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2c9\">Appropriate adjustments ma<span class=\"_ _1\"></span>y be made <span class=\"_ _1\"></span>to ensure fair<span class=\"_ _1\"></span> and consistent performance measur<span class=\"_ _1\"></span>ement over<span class=\"_ _1\"></span> the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2ca\">performance period in line <span class=\"_ _1\"></span>with the business plan and intended stre<span class=\"_ _1\"></span>tch of <span class=\"_ _1\"></span>the targe<span class=\"_ _1\"></span>ts at the point of<span class=\"_ _1\"></span> award.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs2cb\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2cc\">EBITDA<span class=\"_ _1\"></span> per shar<span class=\"_ _1\"></span>e targets e<span class=\"_ _1\"></span>xclude exceptional items and <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoy<span class=\"_ _1\"></span>a UK but include the Company\u2019<span class=\"_ _1\"></span>s proportion of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2cd\">USA<span class=\"_ _1\"></span> results.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs2ce\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2cf\">Share performance is compar<span class=\"_ _1\"></span>ed to <span class=\"_ _1\"></span>AIM Index performance ex<span class=\"_ _1\"></span>cluding Financial services and natural resour<span class=\"_ _1\"></span>ce stocks.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs2d0\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2d1\">Cumulative cash generation is based on <span class=\"_ _1\"></span>total cash generation e<span class=\"_ _1\"></span>xcluding Loan and interest pa<span class=\"_ _1\"></span>yments.<span class=\"_ _25a\"> </span></div><div class=\"gs2d2\"><table class=\"s w36f hff\" id=\"_8f477f02-0f20-4dba-8c9a-743d57baed4f\"><tr><td></td><td class=\"t m0 x644 h24 y2285 ff3 fs1a fc1 sc0 ls1 ws128\">Element A </td><td class=\"t m0 x645 h24 y2285 ff3 fs1a fc1 sc0 ls1 ws1\">Element B </td><td class=\"t m0 x5e1 h24 y2285 ff3 fs1a fc1 sc0 ls1 ws1\">Element D </td></tr><tr><td class=\"t m0 x1ff h24 y2286 ff3 fs1a fc1 sc0 ls1 ws1\">Element<span class=\"_ _25a\"> </span></td><td class=\"t m0 x646 h24 y2286 ff3 fs1a fc1 sc0 ls1 ws1\">(Share price growth<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></td><td class=\"t m0 x42d h24 y2286 ff3 fs1a fc1 sc0 ls1 ws1\">(Adjusted EBITD<span class=\"_ _1\"></span>A per<span class=\"_ _1\"></span> share<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></td><td class=\"t m0 x647 h24 y2286 ff3 fs1a fc1 sc0 ls12d ws1\">(Cumulativ<span class=\"_ _1\"></span>e Cash generation<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2254 w337 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Grant date<span class=\"_ _25a\"> </span></div></td><td class=\"c n x648 y2254 w370 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws12c\">18 Jul 24<span class=\"_ _25a\"> </span></div></td><td class=\"c n x649 y2254 w371 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws12c\">18 Jul 24<span class=\"_ _25a\"> </span></div></td><td class=\"c n x64a y2254 w372 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws12c\">18 Jul 24<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2108 w339 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share price at grant date (\u20ac)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x64b y2108 w373 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">0.65<span class=\"_ _25a\"> </span></div></td><td class=\"c n x64c y2108 w374 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">0.65<span class=\"_ _25a\"> </span></div></td><td class=\"c n x64d y2108 w374 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">0.65<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2109 w33c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Exercise price (\u20ac)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x625 y2109 w33d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">0.0<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x626 y2109 w33e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">0.00<span class=\"_ _25a\"> </span></div></td><td class=\"c n x627 y2109 w33e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">0.00<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w13d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Expected life (years<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x628 y210a w1e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x629 y210a w1e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x57c y210a w1e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w341 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Contractual life (y<span class=\"_ _1\"></span>ears<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x62a y210b w342 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10<span class=\"_ _25a\"> </span></div></td><td class=\"c n x62b y210b w3e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10<span class=\"_ _25a\"> </span></div></td><td class=\"c n x62c y210b w10b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">10<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210c w343 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>esting conditions (Details set out above<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x64e y210c w375 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share price<span class=\"_ _25a\"> </span></div></td><td class=\"c n x64f y210c w1b2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">EBITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x650 y210c w376 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cash<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210d w348 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Risk free rate<span class=\"_ _25a\"> </span></div></td><td class=\"c n x651 y210d w377 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2.53%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x652 y210d w377 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2.53%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x653 y210d w377 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2.53%<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w34b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Expected volatility<span class=\"_ _25a\"> </span></div></td><td class=\"c n x633 y20e7 w34c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x634 y20e7 w34c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x635 y20e7 w34c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">20%<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w34d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Expected dividend yield<span class=\"_ _25a\"> </span></div></td><td class=\"c n x636 y20e8 w365 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">0%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x637 y20e8 w34e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">0%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x638 y20e8 w34e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">0%<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w350 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Fai<span class=\"_ _0\"></span>r valu<span class=\"_ _0\"></span>e of op<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n<span class=\"_ _25a\"> </span></div></td><td class=\"c n x654 y20e9 w378 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 0.65<span class=\"_ _25a\"> </span></div></td><td class=\"c n x655 y20e9 w378 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 0.65<span class=\"_ _25a\"> </span></div></td><td class=\"c n x656 y20e9 w378 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac 0.65<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls29 ws1 gs2d3\">On 27 November<span class=\"_ _1\"></span> 2024, a <span class=\"_ _1\"></span>total of<span class=\"_ _1\"></span> 401,516 L<span class=\"_ _2\"></span>TIP aw<span class=\"_ _1\"></span>ards (included in the 1,<span class=\"_ _1\"></span>963,<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>68 L<span class=\"_ _2\"></span>TIP<span class=\"_ _1\"></span> awards above<span class=\"_ _2\"></span>) wer<span class=\"_ _1\"></span>e made to a new </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls29 ws1 gs2d4\">employee <span class=\"_ _1\"></span>with the same performance <span class=\"_ _1\"></span>targets as illustr<span class=\"_ _1\"></span>ated above. <span class=\"_ _1\"></span>The f<span class=\"_ _1\"></span>air v<span class=\"_ _1\"></span>alue of <span class=\"_ _1\"></span>these awards <span class=\"_ _1\"></span>were \u20ac0<span class=\"_ _1\"></span>.58 per option.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2d5\">All of<span class=\"_ _1\"></span> the above aw<span class=\"_ _1\"></span>ards, made in <span class=\"_ _1\"></span>July and Nov<span class=\"_ _1\"></span>ember 2024 are subject <span class=\"_ _1\"></span>to a three-y<span class=\"_ _1\"></span>ear performance period and <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2d6\">awards made <span class=\"_ _1\"></span>to the tw<span class=\"_ _1\"></span>o Executive Directors include a <span class=\"_ _1\"></span>further <span class=\"_ _1\"></span>two-year<span class=\"_ _1\"></span> holding period. In addition, awards are also </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2d7\">subject to malus<span class=\"_ _1\"></span>/<span class=\"_ _1\"></span>clawback pr<span class=\"_ _1\"></span>ovisions.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2d8\">The v<span class=\"_ _1\"></span>olatility used <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the share option gran<span class=\"_ _1\"></span>ts above derive <span class=\"_ _1\"></span>from historic v<span class=\"_ _1\"></span>olatility experienced b<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>the Group during the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws2d gs2d9\">period from listing. </div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls1 ws1 gs2db\">Empl<span class=\"_ _0\"></span>oyee Bene<span class=\"_ _0\"></span>fit T<span class=\"_ _2\"></span>rust \u2013 S<span class=\"_ _0\"></span>hare bo<span class=\"_ _0\"></span>nus award<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2dc\">428,689 new or<span class=\"_ _1\"></span>dinary shares ar<span class=\"_ _1\"></span>e held by<span class=\"_ _1\"></span> an Employee Benefit <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>rust as part of<span class=\"_ _1\"></span> the annual bonus, in connection <span class=\"_ _1\"></span>with </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2dd\">the employee r<span class=\"_ _1\"></span>emuneration and incentivisation arrangements <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the period fr<span class=\"_ _1\"></span>om 1 April 2023 <span class=\"_ _1\"></span>to 31 March 2024<span class=\"_ _1\"></span>, </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2de\">the beneficiaries of<span class=\"_ _1\"></span> which are primarily<span class=\"_ _1\"></span> senior emplo<span class=\"_ _1\"></span>yees. Such new<span class=\"_ _1\"></span> ordinary shar<span class=\"_ _1\"></span>es vest if<span class=\"_ _1\"></span> the emplo<span class=\"_ _1\"></span>yees remain in </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2df\">employment <span class=\"_ _1\"></span>with the Company<span class=\"_ _1\"></span> at the <span class=\"_ _1\"></span>vesting date, being 1 <span class=\"_ _1\"></span>July 2025 (<span class=\"_ _2\"></span>subject to certain other<span class=\"_ _1\"></span> provisions including </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2e0\">regulations, good-leav<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>take-ov<span class=\"_ _1\"></span>er and Remunera<span class=\"_ _1\"></span>tion Committee discretion provisions<span class=\"_ _2\"></span>). As at 31 Mar<span class=\"_ _1\"></span>ch 2025, the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2e1\">Employment Benefit <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>rust <span class=\"_ _1\"></span>was consolidated by<span class=\"_ _1\"></span> the Company<span class=\"_ _1\"></span> and the 428,689 or<span class=\"_ _1\"></span>dinary shares ar<span class=\"_ _1\"></span>e recorded as Own </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws34 gs2e2\">Shares within equity<span class=\"_ _1\"></span>.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls1 ws1 gs2e3\">Empl<span class=\"_ _0\"></span>oyee Shar<span class=\"_ _0\"></span>e Part<span class=\"_ _0\"></span>icipati<span class=\"_ _0\"></span>on Plan<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2e4\">The Employee Shar<span class=\"_ _1\"></span>e Participation Plan (<span class=\"_ _1\"></span>the \u2018Plan\u2019) is in<span class=\"_ _1\"></span>tended to promote <span class=\"_ _1\"></span>the long-term growth and pr<span class=\"_ _1\"></span>ofitability of<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2e5\">Accsys by<span class=\"_ _1\"></span> providing emplo<span class=\"_ _1\"></span>yees with an opportunity<span class=\"_ _1\"></span> to acquir<span class=\"_ _1\"></span>e an ownership interest in ne<span class=\"_ _1\"></span>w ordinary<span class=\"_ _1\"></span> shares in the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2e6\">Company<span class=\"_ _1\"></span> as an additional benefit of emplo<span class=\"_ _1\"></span>yment. Under <span class=\"_ _1\"></span>the terms of<span class=\"_ _1\"></span> the Plan, <span class=\"_ _1\"></span>the Company issues <span class=\"_ _1\"></span>these shares to a </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2e7\">trust f<span class=\"_ _1\"></span>or the bene<span class=\"_ _1\"></span>fit of <span class=\"_ _1\"></span>the subscribing employees. <span class=\"_ _1\"></span>The shares are r<span class=\"_ _1\"></span>eleased to employ<span class=\"_ _1\"></span>ees after one <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>, together<span class=\"_ _1\"></span> with </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2e8\">an additional share on a one f<span class=\"_ _1\"></span>or one matched basis pr<span class=\"_ _1\"></span>ovided the employ<span class=\"_ _1\"></span>ee has remained in the emplo<span class=\"_ _1\"></span>yment of<span class=\"_ _1\"></span> Accs<span class=\"_ _1\"></span>ys </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2e9\">at that poin<span class=\"_ _1\"></span>t in time (<span class=\"_ _1\"></span>subject <span class=\"_ _1\"></span>to good leaver<span class=\"_ _1\"></span> provisions<span class=\"_ _2\"></span>). The Plan is in line with industry<span class=\"_ _1\"></span> approv<span class=\"_ _1\"></span>ed employee share plans </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2ea\">and the maximum amount av<span class=\"_ _1\"></span>ailable for<span class=\"_ _1\"></span> subscription by<span class=\"_ _1\"></span> any<span class=\"_ _1\"></span> employee is \u20ac5,<span class=\"_ _1\"></span>000 per annum. In February<span class=\"_ _1\"></span> 2025 v<span class=\"_ _1\"></span>arious </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2eb\">employees subscribed <span class=\"_ _1\"></span>for a <span class=\"_ _1\"></span>total of<span class=\"_ _1\"></span> 228,328 shares at an acquisition price of<span class=\"_ _1\"></span> \u20ac0.59 per<span class=\"_ _1\"></span> share. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls4f ws56 gs2ed\">14.  Intangible assets<span class=\"_ _25a\"> </span></div><div class=\"gs2ee\"><table class=\"s w379 h10b\" id=\"_0c893524-b108-4b29-a7b4-8151b3a533d0\"><tr><td></td><td class=\"t m0 x3b0 h24 y2287 ff3 fs1a fc1 sc0 ls1 ws1\">Internal </td><td class=\"t m0 x402 h24 y2288 ff3 fs1a fc1 sc0 ls1 ws1\">Intellectual </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x657 h24 y2289 ff3 fs1a fc1 sc0 ls1 ws1\">development </td><td class=\"t m0 x3ba h24 y228a ff3 fs1a fc1 sc0 ls1 ws1\">property </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x658 h24 y228b ff3 fs1a fc1 sc0 ls1 ws1\">costs  </td><td class=\"t m0 x3c9 h24 y228c ff3 fs1a fc1 sc0 ls1 ws1\">rights  </td><td class=\"t m0 x659 h24 y228c ff3 fs1a fc1 sc0 ls1 ws1\">Goodwill </td><td class=\"t m0 x215 h24 y228c ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal  </td></tr><tr><td></td><td class=\"t m0 x3c8 h24 y228d ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c9 h24 y228e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x217 h24 y228e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y228e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x219 h7 y228f ff3 fs5 fc1 sc0 ls6a ws2d\">Cost<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2101 w37a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 1 <span class=\"_ _1\"></span>April 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65a y2101 w37b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65b y2101 w37c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">75<span class=\"_ _0\"></span>,37<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65c y2101 w37d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>,23<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65d y2101 w37e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">8<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>3<span class=\"_ _3\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214c w37f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Additions<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65e y214c w380 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">50<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65f y214c w381 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _0\"></span>35<span class=\"_ _25a\"> </span></div></td><td class=\"c n x660 y214c we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x661 y214c w382 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf5 ws7e\">385<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2172 w383 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x662 y2172 w384 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>74<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x663 y2172 w385 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">75,707<span class=\"_ _25a\"> </span></div></td><td class=\"c n x664 y2172 w386 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td><td class=\"c n x665 y2172 w387 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls4f ws56\">87<span class=\"_ _1\"></span>,6<span class=\"_ _0\"></span>87<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2173 w37f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Additions<span class=\"_ _25a\"> </span></div></td><td class=\"c n x666 y2173 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x667 y2173 w388 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x668 y2173 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x669 y2173 w388 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2105 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x662 y2105 w384 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>74<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x663 y2105 w38a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">75,<span class=\"_ _0\"></span>841<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66a y2105 w1f4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66b y2105 w38b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">8<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x219 h7 y2290 ff3 fs5 fc1 sc0 ls107 ws7f\">Accumulated amortisat<span class=\"_ _0\"></span>ion<span class=\"_ _1\"></span> and impairment<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y214e w37a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 1 <span class=\"_ _1\"></span>April 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66c y214e w38c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>27<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66d y214e w38d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">73<span class=\"_ _0\"></span>,5<span class=\"_ _0\"></span>32<span class=\"_ _25a\"> </span></div></td><td class=\"c n x191 y214e we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66e y214e w38e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">76<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>11<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w38f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66f y214f w390 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">39<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x670 y214f w153 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lse1 ws13f\">42<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x671 y214f we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x672 y214f w102 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">828<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w383 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x673 y2175 w391 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">3<span class=\"_ _0\"></span>,67<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x674 y2175 w392 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">7<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>,961<span class=\"_ _25a\"> </span></div></td><td class=\"c n x675 y2175 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x676 y2175 w393 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7<span class=\"_ _3\"></span>7,<span class=\"_ _0\"></span>6<span class=\"_ _3\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c8 w38f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x677 y21c8 w394 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">37<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x678 y21c8 w395 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">67<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x679 y21c8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67a y21c8 w396 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>,04<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w397 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67b y210b w398 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>,43<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67c y210b w399 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">53<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e2 y210b we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67d y210b w39a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">2<span class=\"_ _0\"></span>,976<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67e y2150 w39b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">6<span class=\"_ _0\"></span>,49<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x424 y2150 w39c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">75,172<span class=\"_ _25a\"> </span></div></td><td class=\"c n x679 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67f y2150 w1e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls78 ws75\">81<span class=\"_ _1\"></span>,663<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x219 h7 y2291 ff3 fs5 fc1 sc0 ls107 ws7f\">Net book<span class=\"_ _1\"></span> value<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x680 y21c9 w1b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>258<span class=\"_ _25a\"> </span></div></td><td class=\"c n x681 y21c9 w39d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6<span class=\"_ _0\"></span>69<span class=\"_ _25a\"> </span></div></td><td class=\"c n x682 y21c9 w39e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,2<span class=\"_ _0\"></span>31<span class=\"_ _25a\"> </span></div></td><td class=\"c n x683 y21c9 w77 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">6<span class=\"_ _0\"></span>,15<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w383 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x684 y21ca w39f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,0<span class=\"_ _0\"></span>71<span class=\"_ _25a\"> </span></div></td><td class=\"c n x685 y21ca w3a0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">1<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>74<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x686 y21ca w1f4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td><td class=\"c n x687 y21ca w78 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>0,04<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w3a1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x688 y20e9 w3a2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lse1 ws13f\">4,<span class=\"_ _0\"></span>420<span class=\"_ _25a\"> </span></div></td><td class=\"c n x689 y20e9 w3a3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,8<span class=\"_ _0\"></span>40<span class=\"_ _25a\"> </span></div></td><td class=\"c n x68a y20e9 w386 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td><td class=\"c n x68b y20e9 w3a4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">10,491<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs2ef\">Refer<span class=\"_ _1\"></span> to note 15 <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the reco<span class=\"_ _1\"></span>verability<span class=\"_ _1\"></span> assessment of <span class=\"_ _1\"></span>these intangible assets.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "14.  Intangible assets<span class=\"_ _25a\"> </span><table class=\"s w379 h10b\" id=\"_0c893524-b108-4b29-a7b4-8151b3a533d0\"><tr><td></td><td class=\"t m0 x3b0 h24 y2287 ff3 fs1a fc1 sc0 ls1 ws1\">Internal </td><td class=\"t m0 x402 h24 y2288 ff3 fs1a fc1 sc0 ls1 ws1\">Intellectual </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x657 h24 y2289 ff3 fs1a fc1 sc0 ls1 ws1\">development </td><td class=\"t m0 x3ba h24 y228a ff3 fs1a fc1 sc0 ls1 ws1\">property </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x658 h24 y228b ff3 fs1a fc1 sc0 ls1 ws1\">costs  </td><td class=\"t m0 x3c9 h24 y228c ff3 fs1a fc1 sc0 ls1 ws1\">rights  </td><td class=\"t m0 x659 h24 y228c ff3 fs1a fc1 sc0 ls1 ws1\">Goodwill </td><td class=\"t m0 x215 h24 y228c ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal  </td></tr><tr><td></td><td class=\"t m0 x3c8 h24 y228d ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c9 h24 y228e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x217 h24 y228e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y228e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x219 h7 y228f ff3 fs5 fc1 sc0 ls6a ws2d\">Cost<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2101 w37a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 1 <span class=\"_ _1\"></span>April 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65a y2101 w37b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65b y2101 w37c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">75<span class=\"_ _0\"></span>,37<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65c y2101 w37d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>,23<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65d y2101 w37e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">8<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>3<span class=\"_ _3\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214c w37f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Additions<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65e y214c w380 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">50<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65f y214c w381 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _0\"></span>35<span class=\"_ _25a\"> </span></div></td><td class=\"c n x660 y214c we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x661 y214c w382 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf5 ws7e\">385<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2172 w383 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x662 y2172 w384 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>74<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x663 y2172 w385 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">75,707<span class=\"_ _25a\"> </span></div></td><td class=\"c n x664 y2172 w386 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td><td class=\"c n x665 y2172 w387 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls4f ws56\">87<span class=\"_ _1\"></span>,6<span class=\"_ _0\"></span>87<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2173 w37f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Additions<span class=\"_ _25a\"> </span></div></td><td class=\"c n x666 y2173 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x667 y2173 w388 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x668 y2173 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x669 y2173 w388 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2105 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x662 y2105 w384 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>74<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x663 y2105 w38a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">75,<span class=\"_ _0\"></span>841<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66a y2105 w1f4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66b y2105 w38b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">8<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x219 h7 y2290 ff3 fs5 fc1 sc0 ls107 ws7f\">Accumulated amortisat<span class=\"_ _0\"></span>ion<span class=\"_ _1\"></span> and impairment<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y214e w37a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 1 <span class=\"_ _1\"></span>April 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66c y214e w38c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>27<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66d y214e w38d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">73<span class=\"_ _0\"></span>,5<span class=\"_ _0\"></span>32<span class=\"_ _25a\"> </span></div></td><td class=\"c n x191 y214e we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66e y214e w38e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">76<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>11<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w38f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66f y214f w390 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">39<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x670 y214f w153 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lse1 ws13f\">42<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x671 y214f we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x672 y214f w102 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">828<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w383 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x673 y2175 w391 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">3<span class=\"_ _0\"></span>,67<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x674 y2175 w392 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">7<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>,961<span class=\"_ _25a\"> </span></div></td><td class=\"c n x675 y2175 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x676 y2175 w393 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7<span class=\"_ _3\"></span>7,<span class=\"_ _0\"></span>6<span class=\"_ _3\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c8 w38f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x677 y21c8 w394 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">37<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x678 y21c8 w395 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">67<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x679 y21c8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67a y21c8 w396 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>,04<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w397 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67b y210b w398 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>,43<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67c y210b w399 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">53<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e2 y210b we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67d y210b w39a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">2<span class=\"_ _0\"></span>,976<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67e y2150 w39b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">6<span class=\"_ _0\"></span>,49<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x424 y2150 w39c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">75,172<span class=\"_ _25a\"> </span></div></td><td class=\"c n x679 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67f y2150 w1e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls78 ws75\">81<span class=\"_ _1\"></span>,663<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x219 h7 y2291 ff3 fs5 fc1 sc0 ls107 ws7f\">Net book<span class=\"_ _1\"></span> value<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x680 y21c9 w1b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>258<span class=\"_ _25a\"> </span></div></td><td class=\"c n x681 y21c9 w39d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6<span class=\"_ _0\"></span>69<span class=\"_ _25a\"> </span></div></td><td class=\"c n x682 y21c9 w39e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,2<span class=\"_ _0\"></span>31<span class=\"_ _25a\"> </span></div></td><td class=\"c n x683 y21c9 w77 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">6<span class=\"_ _0\"></span>,15<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w383 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x684 y21ca w39f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,0<span class=\"_ _0\"></span>71<span class=\"_ _25a\"> </span></div></td><td class=\"c n x685 y21ca w3a0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">1<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>74<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x686 y21ca w1f4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td><td class=\"c n x687 y21ca w78 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>0,04<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w3a1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x688 y20e9 w3a2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lse1 ws13f\">4,<span class=\"_ _0\"></span>420<span class=\"_ _25a\"> </span></div></td><td class=\"c n x689 y20e9 w3a3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,8<span class=\"_ _0\"></span>40<span class=\"_ _25a\"> </span></div></td><td class=\"c n x68a y20e9 w386 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td><td class=\"c n x68b y20e9 w3a4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">10,491<span class=\"_ _25a\"> </span></div></td></tr></table>Refer<span class=\"_ _1\"></span> to note 15 <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the reco<span class=\"_ _1\"></span>verability<span class=\"_ _1\"></span> assessment of <span class=\"_ _1\"></span>these intangible assets.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "14.  Intangible assets<span class=\"_ _25a\"> </span><table class=\"s w379 h10b\" id=\"_0c893524-b108-4b29-a7b4-8151b3a533d0\"><tr><td></td><td class=\"t m0 x3b0 h24 y2287 ff3 fs1a fc1 sc0 ls1 ws1\">Internal </td><td class=\"t m0 x402 h24 y2288 ff3 fs1a fc1 sc0 ls1 ws1\">Intellectual </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x657 h24 y2289 ff3 fs1a fc1 sc0 ls1 ws1\">development </td><td class=\"t m0 x3ba h24 y228a ff3 fs1a fc1 sc0 ls1 ws1\">property </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x658 h24 y228b ff3 fs1a fc1 sc0 ls1 ws1\">costs  </td><td class=\"t m0 x3c9 h24 y228c ff3 fs1a fc1 sc0 ls1 ws1\">rights  </td><td class=\"t m0 x659 h24 y228c ff3 fs1a fc1 sc0 ls1 ws1\">Goodwill </td><td class=\"t m0 x215 h24 y228c ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal  </td></tr><tr><td></td><td class=\"t m0 x3c8 h24 y228d ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x3c9 h24 y228e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x217 h24 y228e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y228e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x219 h7 y228f ff3 fs5 fc1 sc0 ls6a ws2d\">Cost<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2101 w37a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 1 <span class=\"_ _1\"></span>April 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65a y2101 w37b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65b y2101 w37c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">75<span class=\"_ _0\"></span>,37<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65c y2101 w37d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>,23<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65d y2101 w37e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">8<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>3<span class=\"_ _3\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214c w37f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Additions<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65e y214c w380 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">50<span class=\"_ _25a\"> </span></div></td><td class=\"c n x65f y214c w381 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _0\"></span>35<span class=\"_ _25a\"> </span></div></td><td class=\"c n x660 y214c we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x661 y214c w382 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf5 ws7e\">385<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2172 w383 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x662 y2172 w384 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>74<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x663 y2172 w385 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">75,707<span class=\"_ _25a\"> </span></div></td><td class=\"c n x664 y2172 w386 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td><td class=\"c n x665 y2172 w387 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls4f ws56\">87<span class=\"_ _1\"></span>,6<span class=\"_ _0\"></span>87<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2173 w37f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Additions<span class=\"_ _25a\"> </span></div></td><td class=\"c n x666 y2173 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x667 y2173 w388 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x668 y2173 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x669 y2173 w388 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">13<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2105 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x662 y2105 w384 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>74<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x663 y2105 w38a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">75,<span class=\"_ _0\"></span>841<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66a y2105 w1f4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66b y2105 w38b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">8<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x219 h7 y2290 ff3 fs5 fc1 sc0 ls107 ws7f\">Accumulated amortisat<span class=\"_ _0\"></span>ion<span class=\"_ _1\"></span> and impairment<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y214e w37a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 1 <span class=\"_ _1\"></span>April 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66c y214e w38c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>27<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66d y214e w38d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">73<span class=\"_ _0\"></span>,5<span class=\"_ _0\"></span>32<span class=\"_ _25a\"> </span></div></td><td class=\"c n x191 y214e we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66e y214e w38e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">76<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>11<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w38f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66f y214f w390 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">39<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x670 y214f w153 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lse1 ws13f\">42<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x671 y214f we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x672 y214f w102 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">828<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w383 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x673 y2175 w391 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">3<span class=\"_ _0\"></span>,67<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x674 y2175 w392 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">7<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>,961<span class=\"_ _25a\"> </span></div></td><td class=\"c n x675 y2175 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x676 y2175 w393 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7<span class=\"_ _3\"></span>7,<span class=\"_ _0\"></span>6<span class=\"_ _3\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c8 w38f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amortisation<span class=\"_ _25a\"> </span></div></td><td class=\"c n x677 y21c8 w394 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">37<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x678 y21c8 w395 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">67<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x679 y21c8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67a y21c8 w396 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>,04<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w397 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67b y210b w398 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>,43<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67c y210b w399 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">53<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e2 y210b we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67d y210b w39a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">2<span class=\"_ _0\"></span>,976<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67e y2150 w39b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">6<span class=\"_ _0\"></span>,49<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td><td class=\"c n x424 y2150 w39c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">75,172<span class=\"_ _25a\"> </span></div></td><td class=\"c n x679 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x67f y2150 w1e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls78 ws75\">81<span class=\"_ _1\"></span>,663<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x219 h7 y2291 ff3 fs5 fc1 sc0 ls107 ws7f\">Net book<span class=\"_ _1\"></span> value<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x680 y21c9 w1b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>258<span class=\"_ _25a\"> </span></div></td><td class=\"c n x681 y21c9 w39d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6<span class=\"_ _0\"></span>69<span class=\"_ _25a\"> </span></div></td><td class=\"c n x682 y21c9 w39e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,2<span class=\"_ _0\"></span>31<span class=\"_ _25a\"> </span></div></td><td class=\"c n x683 y21c9 w77 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">6<span class=\"_ _0\"></span>,15<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w383 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x684 y21ca w39f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,0<span class=\"_ _0\"></span>71<span class=\"_ _25a\"> </span></div></td><td class=\"c n x685 y21ca w3a0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">1<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>74<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x686 y21ca w1f4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td><td class=\"c n x687 y21ca w78 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>0,04<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w3a1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x688 y20e9 w3a2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lse1 ws13f\">4,<span class=\"_ _0\"></span>420<span class=\"_ _25a\"> </span></div></td><td class=\"c n x689 y20e9 w3a3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,8<span class=\"_ _0\"></span>40<span class=\"_ _25a\"> </span></div></td><td class=\"c n x68a y20e9 w386 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>231<span class=\"_ _25a\"> </span></div></td><td class=\"c n x68b y20e9 w3a4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">10,491<span class=\"_ _25a\"> </span></div></td></tr></table>Refer<span class=\"_ _1\"></span> to note 15 <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the reco<span class=\"_ _1\"></span>verability<span class=\"_ _1\"></span> assessment of <span class=\"_ _1\"></span>these intangible assets.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "15.  Proper<span class=\"_ _0\"></span>ty<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span> plant and equipment<span class=\"_ _25a\"> </span><table class=\"s w3a5 h10c\" id=\"_ff909ebb-7137-4077-b596-cd2401f67815\"><tr><td></td><td class=\"t m0 x68c h24 y2292 ff3 fs1a fc1 sc0 ls1 ws1\">Leased land </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x68d h24 y2293 ff3 fs1a fc1 sc0 ls1 ws1\">and<span class=\"_ _25a\"> </span></td><td class=\"t m0 x68e h24 y2294 ff3 fs1a fc1 sc0 ls1 ws1\">Plant and<span class=\"_ _25a\"> </span></td><td class=\"t m0 x182 h24 y2295 ff3 fs1a fc1 sc0 ls1 ws1\">Office<span class=\"_ _25a\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x353 h24 y2296 ff3 fs1a fc1 sc0 ls1 ws1\">buildings<span class=\"_ _25a\"> </span></td><td class=\"t m0 x68f h24 y2297 ff3 fs1a fc1 sc0 ls1 ws1\">machinery<span class=\"_ _25a\"> </span></td><td class=\"t m0 x690 h24 y2298 ff3 fs1a fc1 sc0 ls1 ws1\">equipment<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2298 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x180 h24 y2299 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x433 h24 y229a ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x182 h24 y229b ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y229b ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h7 y229c ff3 fs5 fc1 sc0 ls1 ws1\">Co<span class=\"_ _0\"></span>st or v<span class=\"_ _0\"></span>alu<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2147 w37a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 1 <span class=\"_ _1\"></span>April 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x691 y2147 w3a6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x692 y2147 w3a7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">208,821<span class=\"_ _25a\"> </span></div></td><td class=\"c n x693 y2147 w3a8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,6<span class=\"_ _0\"></span>97<span class=\"_ _25a\"> </span></div></td><td class=\"c n x694 y2147 w3a9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">23<span class=\"_ _0\"></span>1,494<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y229d w37f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Additions<span class=\"_ _25a\"> </span></div></td><td class=\"c n x666 y229d we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x695 y229d w3aa he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>,7<span class=\"_ _0\"></span>79<span class=\"_ _25a\"> </span></div></td><td class=\"c n x696 y229d w3ab he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls107 ws7f\">333<span class=\"_ _25a\"> </span></div></td><td class=\"c n x697 y229d w3ac he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">2<span class=\"_ _0\"></span>,11<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y229e w3ad he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Reclassification<span class=\"_ _25a\"> </span></div></td><td class=\"c n x698 y229e we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x699 y229e w3ae he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(3,6<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>9)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69a y229e w3af he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(451)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x370 y229e w3b0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20fb w383 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69b y20fb w3b1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>76<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69c y20fb w3b2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">2<span class=\"_ _0\"></span>06<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>31<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69d y20fb w3b3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>,57<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69e y20fb w6f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf7 ws10d\">229<span class=\"_ _1\"></span>,486<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y229f w37f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Additions<span class=\"_ _25a\"> </span></div></td><td class=\"c n x666 y229f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69f y229f w3b4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>325<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a0 y229f w3a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>30<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a1 y229f w3b5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,7<span class=\"_ _0\"></span>55<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214a w3b6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Disposals<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a2 y214a we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a3 y214a w3b7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls143 ws149\">(109<span class=\"_ _2\"></span>,254<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a4 y214a w3b8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(3<span class=\"_ _0\"></span>40)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a5 y214a w3b9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>9,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22a0 w3ad he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Reclassification<span class=\"_ _25a\"> </span></div></td><td class=\"c n x698 y22a0 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a6 y22a0 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a7 y22a0 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a8 y22a0 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22a1 w389 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x195 y22a1 w3ba he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>76<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a9 y22a1 w3bb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">9<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>,0<span class=\"_ _0\"></span>02<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6aa y22a1 w3bc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>669<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ab y22a1 w3bd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">12<span class=\"_ _0\"></span>1,<span class=\"_ _0\"></span>647<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y22a2 ff3 fs5 fc1 sc0 lsfc ws113\">Accumulated depreciation<span class=\"_ _1\"></span> and impairment<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2101 w37a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 1 <span class=\"_ _1\"></span>April 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ac y2101 w3be he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,7<span class=\"_ _0\"></span>11<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ad y2101 w3bf he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">120,<span class=\"_ _0\"></span>892<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ae y2101 w3c0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>,84<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6af y2101 w3c1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">12<span class=\"_ _0\"></span>5,4<span class=\"_ _0\"></span>43<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214c w3c2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Charge for<span class=\"_ _1\"></span> the year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b0 y214c w399 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">35<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b1 y214c w3c3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">6<span class=\"_ _0\"></span>,8<span class=\"_ _0\"></span>47<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b2 y214c w3c4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>82<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b3 y214c w3c5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _3\"></span>6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2172 w3c6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign curr<span class=\"_ _1\"></span>ency tr<span class=\"_ _1\"></span>anslation loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b4 y2172 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b5 y2172 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b6 y2172 w5f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b7 y2172 w5f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2173 w397 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a2 y2173 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b8 y2173 w109 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _2\"></span>,000<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b9 y2173 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ba y2173 w109 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf9 ws10f\">7<span class=\"_ _2\"></span>,000<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2105 w3ad he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Reclassification<span class=\"_ _25a\"> </span></div></td><td class=\"c n x698 y2105 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x699 y2105 w3ae he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(3,6<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>9)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69a y2105 w3af he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(451)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x370 y2105 w3b0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2106 w383 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69b y2106 w3c7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>,06<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6bb y2106 w3c8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">131<span class=\"_ _0\"></span>,070<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6bc y2106 w3c9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2,<span class=\"_ _0\"></span>873<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6bd y2106 w3ca he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">136<span class=\"_ _0\"></span>,0<span class=\"_ _0\"></span>12<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214e w3c2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Charge for<span class=\"_ _1\"></span> the year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6be y214e w3cb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">37<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6bf y214e w3cc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6<span class=\"_ _0\"></span>,20<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c0 y214e w3cd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">351<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c1 y214e w3ce he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">6<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>33<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w3cf he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Depreciation on disposals<span class=\"_ _25a\"> </span></div></td><td class=\"c n x57d y214f we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c2 y214f w3d0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c3 y214f w3d1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(<span class=\"_ _0\"></span>340)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c4 y214f w3d2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(<span class=\"_ _0\"></span>109,524)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2175 w3d3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change hedge movement<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c5 y2175 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c6 y2175 w3d4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">33<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c7 y2175 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c8 y2175 w3d5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">33<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c8 w3c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign curr<span class=\"_ _1\"></span>ency tr<span class=\"_ _1\"></span>anslation loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b4 y21c8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b5 y21c8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x191 y21c8 w3d6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c9 y21c8 w3d7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210b w397 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Impairment loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6a2 y210b we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ca y210b w3d8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">14,<span class=\"_ _0\"></span>246<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6cb y210b w3d9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">47<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6cc y210b w3da he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">14<span class=\"_ _0\"></span>,2<span class=\"_ _0\"></span>93<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6cd y2150 w3db he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>48<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ce y2150 w3dc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">42<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>672<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6cf y2150 w3dd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">2<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>34<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d0 y2150 wa0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">48<span class=\"_ _0\"></span>,05<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y22a3 ff3 fs5 fc1 sc0 ls107 ws7f\">Net book<span class=\"_ _1\"></span> value<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w389 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d1 y21c9 w3de he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">15<span class=\"_ _0\"></span>,52<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d2 y21c9 w3df he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">5<span class=\"_ _0\"></span>6,<span class=\"_ _0\"></span>330<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d3 y21c9 w3e0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>735<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d4 y21c9 w3e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>3,59<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w383 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d5 y21ca w158 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>,90<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d6 y21ca w3e2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">7<span class=\"_ _0\"></span>5,<span class=\"_ _0\"></span>861<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d7 y21ca w3e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,70<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d8 y21ca w3e4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">9<span class=\"_ _0\"></span>3,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>74<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w3a1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">At 31 March 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6d9 y20e9 w3e5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls138 ws14f\">16,2<span class=\"_ _1\"></span>65<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6da y20e9 w3e6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">8<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6db y20e9 w3e7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>,85<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6dc y20e9 w3e8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>06,0<span class=\"_ _0\"></span>51<span class=\"_ _25a\"> </span></div></td></tr></table>As a result of<span class=\"_ _1\"></span> T<span class=\"_ _12\"></span>ricoya UK Ltd going into <span class=\"_ _1\"></span>voluntary<span class=\"_ _1\"></span> liquidation, the Directors ha<span class=\"_ _1\"></span>ve determined that an impairmen<span class=\"_ _1\"></span>t of  \u20ac18 million (2024: \u20ac7<span class=\"_ gs58\"> </span>million<span class=\"_ _1\"></span>) should be recognised in <span class=\"_ _1\"></span>the T<span class=\"_ _12\"></span>ricoya CGU in the <span class=\"_ _1\"></span>year ended 31 Mar<span class=\"_ _1\"></span>ch 2025 taking the over<span class=\"_ _1\"></span>all impairment in the <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoya CGU <span class=\"_ _1\"></span>to \u20ac111 million (2024: \u20ac93 million<span class=\"_ _1\"></span>). <span class=\"_ _1\"></span>The remaining recov<span class=\"_ _1\"></span>erable amount of<span class=\"_ _1\"></span> the T<span class=\"_ _2\"></span>ricoya CGU at 31 Mar<span class=\"_ _1\"></span>ch 2025 is \u20acnil (2024: \u20ac20 million<span class=\"_ _1\"></span>). See note 5 <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>further inf<span class=\"_ _1\"></span>ormation on the liquidation of<span class=\"_ _1\"></span> T<span class=\"_ _2\"></span>ricoya UK L<span class=\"_ _1\"></span>td. Impairment<span class=\"_ _1\"></span> review<span class=\"_ _25a\"> </span>Following <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoy<span class=\"_ _1\"></span>a UK Ltd entering <span class=\"_ _1\"></span>voluntary<span class=\"_ _1\"></span> liquidation, the carrying <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the property<span class=\"_ _2\"></span>, plant and equipment, internal development cos<span class=\"_ _1\"></span>ts, goodwill and intellectual property righ<span class=\"_ _1\"></span>ts are all within one cash gener<span class=\"_ _1\"></span>ating units (CGU), Accoya. <span class=\"_ _1\"></span>The recov<span class=\"_ _1\"></span>erable amount is determined based on a <span class=\"_ _1\"></span>value in use calculation <span class=\"_ _1\"></span>which uses cash flow<span class=\"_ _1\"></span> projections based on Board appro<span class=\"_ _1\"></span>ved financial f<span class=\"_ _1\"></span>orecasts. Cash <span class=\"_ _1\"></span>flows have been pr<span class=\"_ _1\"></span>ojected for<span class=\"_ _1\"></span> a period of 5 <span class=\"_ _1\"></span>years plus a <span class=\"_ _1\"></span>terminal value discounted at a pr<span class=\"_ _1\"></span>e-tax discount rate of<span class=\"_ _1\"></span> 16.5% per annum (2024: 14<span class=\"_ _1\"></span>.25%) and a growth ra<span class=\"_ _1\"></span>te of 2% <span class=\"_ _1\"></span>to determine their pr<span class=\"_ _1\"></span>esent value (2024: 2% <span class=\"_ _1\"></span>to 2.5%).<span class=\"_ _25a\"> </span>The key<span class=\"_ _1\"></span> assumptions used in <span class=\"_ _1\"></span>the value in use calculations ar<span class=\"_ _1\"></span>e: \u2022 the manufacturing rev<span class=\"_ _1\"></span>enues, operating margins and <span class=\"_ _1\"></span>future licence f<span class=\"_ _1\"></span>ees estimated by<span class=\"_ _1\"></span> management;<span class=\"_ _25a\"> </span>\u2022 the long term gro<span class=\"_ _1\"></span>wth rate; and<span class=\"_ _25a\"> </span>\u2022 the discount rate. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "16. Leases<span class=\"_ _25a\"> </span>(i) Am<span class=\"_ _0\"></span>ounts r<span class=\"_ _0\"></span>ecogn<span class=\"_ _0\"></span>ised in th<span class=\"_ _0\"></span>e stat<span class=\"_ _0\"></span>ement of fin<span class=\"_ _0\"></span>ancial p<span class=\"_ _0\"></span>osition<span class=\"_ _25a\"> </span>The statement of<span class=\"_ _1\"></span> financial position show<span class=\"_ _1\"></span>s the f<span class=\"_ _1\"></span>ollowing amounts relating <span class=\"_ _1\"></span>to leases:<span class=\"_ _25a\"> </span><table class=\"s w1ed h10d\" id=\"_843507af-dd59-477a-b8a7-b24015b4c98e\"><tr><td></td><td class=\"t m0 x5b7 h24 y22a4 ff3 fs1a fc1 sc0 ls1 ws1\">Right-of-use assets<span class=\"_ _25a\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x214 h24 y22a5 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22a5 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22a6 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22a6 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x219 h7 y22a7 ff3 fs5 fc1 sc0 ls107 ws7f\">Right-of-use assets<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y22a8 w3e9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Properties<span class=\"_ _25a\"> </span></div></td><td class=\"c n x69d y22a8 w3ea he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>,424<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6dd y22a8 w14d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">2<span class=\"_ _0\"></span>,76<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22a9 w3eb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Plant equipment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6de y22a9 w3ec he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1,1<span class=\"_ _0\"></span>37<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6df y22a9 w3ed he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">9<span class=\"_ _0\"></span>74<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x6e0 y20e9 w386 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">3<span class=\"_ _0\"></span>,5<span class=\"_ _0\"></span>61<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3ff y20e9 w3ee he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls79 ws85\">3<span class=\"_ _0\"></span>,736<span class=\"_ _25a\"> </span></div></td></tr></table>Additions to <span class=\"_ _1\"></span>the right-of<span class=\"_ _1\"></span>-use assets during the <span class=\"_ _1\"></span>financial year<span class=\"_ _1\"></span> wer<span class=\"_ _1\"></span>e \u20ac2,036,<span class=\"_ _1\"></span>000 (2024: \u20ac757<span class=\"_ _2\"></span>,000).<span class=\"_ _25a\"> </span><table class=\"s w3ef h10e\" id=\"_39cc8dc5-e797-4586-b00b-1aa5d37ebe06\"><tr><td></td><td></td><td class=\"t m0 x6e1 h24 y22aa ff3 fs1a fc1 sc0 ls1 ws1\">Present v<span class=\"_ _1\"></span>alue of minimum </td></tr><tr><td></td><td class=\"t m0 x6e2 h24 y22ab ff3 fs1a fc1 sc0 ls1 ws1\" colspan=\"2\">lease<span class=\"_ gs1f5\"> </span>payments<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x214 h24 y22ac ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22ac ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22ad ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22ad ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x219 h7 y22ae ff3 fs5 fc1 sc0 lsfc ws113\">Amounts payable<span class=\"_ _1\"></span> under lease<span class=\"_ _1\"></span> liabilities:<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y223b w3f0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Within one year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6e3 y223b w3f1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1,1<span class=\"_ _0\"></span>26<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6e4 y223b web he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>71<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223c w3f2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws2d\">In the second to fifth years inclusive<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6e5 y223c w3f3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2,<span class=\"_ _0\"></span>892<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6e6 y223c w3f4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2,<span class=\"_ _0\"></span>364<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223d w3f5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">After five years<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6e7 y223d w14 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>580<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6e8 y223d w3f6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3,<span class=\"_ _0\"></span>242<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223e w3f7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Less: future finance charges<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6e9 y223e w178 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls81 ws8c\">(1,315)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ea y223e w3f8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(<span class=\"_ _0\"></span>2,039)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w3f9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Present <span class=\"_ _1\"></span>value of lease obligations<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6eb y20e9 w3fa he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>283<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ec y20e9 w3fb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,3<span class=\"_ _0\"></span>38<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w1ed h10f\" id=\"_4240fbe1-a6d9-41fd-838a-98b6ad065e48\"><tr><td></td><td></td><td class=\"t m0 x6e1 h24 y22af ff3 fs1a fc1 sc0 ls1 ws1\">Minimum lease payments<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x214 h24 y22b0 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22b0 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22b1 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22b1 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x219 h7 y22b2 ff3 fs5 fc1 sc0 lsfc ws113\">Amounts payable<span class=\"_ _1\"></span> under lease<span class=\"_ _1\"></span> liabilities:<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y22b3 w3f0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Within one year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ed y22b3 w3fc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">961<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ee y22b3 w3fd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">69<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22a8 w3f2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws2d\">In the second to fifth years inclusive<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ef y22a8 w3fe he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>,79<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f0 y22a8 w3ff he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>,45<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223e w3f5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">After five years<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f1 y223e w3b4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>523<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f2 y223e w400 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">2<span class=\"_ _0\"></span>,194<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w3f9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Present <span class=\"_ _1\"></span>value of lease obligations<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6eb y20e9 w3fa he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,<span class=\"_ _0\"></span>283<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ec y20e9 w3fb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4,3<span class=\"_ _0\"></span>38<span class=\"_ _25a\"> </span></div></td></tr></table>(ii) A<span class=\"_ _0\"></span>mounts r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised in t<span class=\"_ _0\"></span>he stat<span class=\"_ _0\"></span>ement of pr<span class=\"_ _0\"></span>ofit and lo<span class=\"_ _0\"></span>ss<span class=\"_ _25a\"> </span>The statement of<span class=\"_ _1\"></span> comprehensive income sho<span class=\"_ _1\"></span>ws the f<span class=\"_ _1\"></span>ollowing amounts relating <span class=\"_ _1\"></span>to leases:<span class=\"_ _25a\"> </span><table class=\"s w401 h110\" id=\"_6a765b59-4763-4ea6-8bce-39e7b225f6f0\"><tr><td></td><td class=\"t m0 x214 h24 y22b4 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22b4 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22b5 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22b5 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x219 h7 y22b6 ff3 fs5 fc1 sc0 ls107 ws7f\">Depreciation charge of right-of-use assets<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y22b7 w3e9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Properties<span class=\"_ _25a\"> </span></div></td><td class=\"c n x559 y22b7 w402 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">628<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f3 y22b7 w403 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lse1 ws13f\">428<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22b8 w3eb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Plant equipment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f4 y22b8 w404 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">610<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f5 y22b8 w405 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6<span class=\"_ _0\"></span>36<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x4ca y22b9 w39f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>238<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f6 y22b9 w406 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,06<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22ba w407 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest expense (included in <span class=\"_ _1\"></span>finance cost)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f7 y22ba w284 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">35<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f8 y22ba w285 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">29<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22bb w408 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Expense relating to short-term leases (included in cos<span class=\"_ _1\"></span>t of goods sold and administra<span class=\"_ _1\"></span>tive expenses<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x595 y22bb w409 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6f9 y22bb w40a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x219 h26 y22bc ff4 fs5 fc1 sc0 ls1 ws1\">Expense relating to leases o<span class=\"_ _1\"></span>f low-value asse<span class=\"_ _1\"></span>ts that are not shown abo<span class=\"_ _1\"></span>ve as short-term leases  </td><td></td><td></td></tr><tr><td class=\"c n x18c y20e9 w40b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">(included in administrative expenses<span class=\"_ _2\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6fa y20e9 w3d9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">47<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6fb y20e9 w40c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr></table>The total cash outflo<span class=\"_ _1\"></span>w f<span class=\"_ _1\"></span>or leases in 2025 <span class=\"_ _1\"></span>was \u20ac864,<span class=\"_ _1\"></span>000 (2024: \u20ac1,044<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>000).<span class=\"_ _25a\"> </span>The Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s leasing activities and how<span class=\"_ _1\"></span> these are accounted <span class=\"_ _1\"></span>for:<span class=\"_ _25a\"> </span>The Group leases <span class=\"_ _1\"></span>various offices, land and, plant equipment. Ren<span class=\"_ _1\"></span>tal contracts are <span class=\"_ _1\"></span>typically made f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>fixed periods of<span class=\"_ _1\"></span> one to ten <span class=\"_ _1\"></span>years, although, if<span class=\"_ _1\"></span> appropriate, a longer <span class=\"_ _1\"></span>term may<span class=\"_ _1\"></span> be entered into. L<span class=\"_ _1\"></span>ease terms are negotia<span class=\"_ _1\"></span>ted on an individual basis and contain a wide r<span class=\"_ _1\"></span>ange of diff<span class=\"_ _1\"></span>erent terms and conditions. <span class=\"_ _1\"></span>The lease agreemen<span class=\"_ _1\"></span>ts do not impose any covenants, but leased asse<span class=\"_ _1\"></span>ts may not be used as security<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>or borro<span class=\"_ _1\"></span>wing purposes. Lease extension options and lease termination options are only<span class=\"_ _1\"></span> included in the calculation o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the lease liability if<span class=\"_ _1\"></span> there is r<span class=\"_ _1\"></span>easonable certainty <span class=\"_ _1\"></span>that they<span class=\"_ _1\"></span> will be exercised. Some o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s leases have extension and <span class=\"_ _1\"></span>termination options attached <span class=\"_ _1\"></span>to them. <div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs307\">Each lease payment is allocated betw<span class=\"_ _1\"></span>een the liability and <span class=\"_ _1\"></span>finance cost. <span class=\"_ _1\"></span>The finance cost is charged <span class=\"_ _1\"></span>to the statement o<span class=\"_ _1\"></span>f </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs308\">comprehensive income o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the lease period to produce a constan<span class=\"_ _1\"></span>t periodic rate of<span class=\"_ _1\"></span> interest on <span class=\"_ _1\"></span>the remaining balance </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs309\">of<span class=\"_ _1\"></span> the liability <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> each period. The right o<span class=\"_ _1\"></span>f use asset is depr<span class=\"_ _1\"></span>eciated over<span class=\"_ _1\"></span> the shorter<span class=\"_ _1\"></span> of <span class=\"_ _1\"></span>the asset\u2019<span class=\"_ _1\"></span>s useful life and <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs30a\">lease term on a str<span class=\"_ _1\"></span>aight-line basis.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs30b\">Assets and liabilities arising fr<span class=\"_ _1\"></span>om a lease are initially measur<span class=\"_ _1\"></span>ed on a present v<span class=\"_ _1\"></span>alue basis. Lease liabilities include the net </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs30c\">present <span class=\"_ _1\"></span>value of<span class=\"_ _1\"></span> the f<span class=\"_ _1\"></span>ollowing lease payments:<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs30d\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs30e\">Fixed payments (including in-substance <span class=\"_ _1\"></span>fixed payments<span class=\"_ _2\"></span>), less any lease incentiv<span class=\"_ _1\"></span>es receivable;<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs30f\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs310\">V<span class=\"_ _1\"></span>ariable lease payments <span class=\"_ _1\"></span>that are based on an index or<span class=\"_ _1\"></span> a rate;<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs311\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs312\">Amounts expected to be pa<span class=\"_ _1\"></span>yable by<span class=\"_ _1\"></span> the lessee under<span class=\"_ _1\"></span> residual v<span class=\"_ _1\"></span>alue guarantees;<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs313\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs314\">The exercise price o<span class=\"_ _1\"></span>f a purchase op<span class=\"_ _1\"></span>tion if <span class=\"_ _1\"></span>the lessee is reasonably certain <span class=\"_ _1\"></span>to exercise <span class=\"_ _1\"></span>that option; and<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs315\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs316\">Payments o<span class=\"_ _1\"></span>f penalties f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>terminating the lease, if<span class=\"_ _1\"></span> the lease <span class=\"_ _1\"></span>term reflects the lessee ex<span class=\"_ _1\"></span>ercising tha<span class=\"_ _1\"></span>t option.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs317\">The lease payments are discounted using <span class=\"_ _1\"></span>the Group<span class=\"_ _2\"></span>\u2019s incremental borro<span class=\"_ _1\"></span>wing rate, being the r<span class=\"_ _1\"></span>ate that <span class=\"_ _1\"></span>the Group w<span class=\"_ _1\"></span>ould </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs318\">have <span class=\"_ _1\"></span>to pay <span class=\"_ _1\"></span>to borrow<span class=\"_ _1\"></span> the funds necessary<span class=\"_ _1\"></span> to obtain an asse<span class=\"_ _1\"></span>t of similar<span class=\"_ _1\"></span> economic environment <span class=\"_ _1\"></span>within similar <span class=\"_ _1\"></span>terms </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs319\">and<span class=\"_ gs58\"> </span>conditions.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs31a\">Right of<span class=\"_ _1\"></span> use assets are measured at cos<span class=\"_ _1\"></span>t comprising the f<span class=\"_ _1\"></span>ollowing:<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs31b\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs31c\">The amount of<span class=\"_ _1\"></span> initial measurement of<span class=\"_ _1\"></span> lease liability;<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs31d\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs31e\">Any<span class=\"_ _1\"></span> lease payments made at or bef<span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>the commencement date less any lease incen<span class=\"_ _1\"></span>tives received;<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs31f\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs320\">Any<span class=\"_ _1\"></span> initial direct costs; and<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs321\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs322\">Restoration cos<span class=\"_ _1\"></span>ts.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs323\">Payments associated <span class=\"_ _1\"></span>with short-term leases and leases of<span class=\"_ _1\"></span> low <span class=\"_ _1\"></span>value are r<span class=\"_ _1\"></span>ecognised on a straight-line basis as an </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs324\">expense in the sta<span class=\"_ _1\"></span>tement of compr<span class=\"_ _1\"></span>ehensive income. Short-term leases are leases <span class=\"_ _1\"></span>with a lease term of<span class=\"_ _1\"></span> 12 months or less. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs325\">Low-value asse<span class=\"_ _1\"></span>ts comprise of small items of<span class=\"_ _1\"></span> office <span class=\"_ _1\"></span>furniture and equipment.<span class=\"_ _25a\"> </span></div><table class=\"s w4e0 hf1\" id=\"_c65ce2d8-eabf-4e1d-a855-bd9339fd814f\"><tr><td></td><td class=\"t m0 x7db h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2328 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y231c w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y231c w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y232a ff3 fs5 fc1 sc0 lsfc ws113\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y210d w4e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f4 y210d w4e2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(55<span class=\"_ _0\"></span>,700)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f5 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f6 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f7 y210d wac he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(5<span class=\"_ _0\"></span>5,700)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w4e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f8 y20e7 w4e4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f9 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fa y20e7 w4e5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w98 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other pay<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7fb y20e8 w4e6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(8<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fc y20e8 w4e7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(8<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>43<span class=\"_ _0\"></span>6)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7fd y20e9 w4e8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>41<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fe y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x56a y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ff y20e9 w4e9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9)<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w4ea h120\" id=\"_6cf96620-a0a0-401c-b7ce-6e706117ea8e\"><tr><td></td><td class=\"t m0 x7db h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y232b ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">2024/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y232d w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y232d w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y232e ff3 fs5 fc1 sc0 lsfc ws113\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w4e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x800 y2150 w4eb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x801 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x802 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x803 y2150 wad he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w4e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x804 y20e6 w4ec he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x805 y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35e y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x806 y20e6 w4c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w98 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other pay<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x807 y21c9 w4ed he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(<span class=\"_ _0\"></span>11,824)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x808 y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52f y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x809 y21c9 w4ed he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(<span class=\"_ _0\"></span>11,824)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w42d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>alue Recovery<span class=\"_ _1\"></span> Instrument (\u2018VRI\u2019)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80a y20e8 w4ee he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lev<span class=\"_ _0\"></span>el 2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80b y20e8 wb2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(1<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>102)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80c y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80e y20e8 wb2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(<span class=\"_ _0\"></span>1,<span class=\"_ _1\"></span>102)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x80f y20e9 w4ef he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls121 ws77\">(7<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>,468)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x582 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x583 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x810 y20e9 w4f0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls121 ws77\">(77<span class=\"_ _1\"></span>,468<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls4f ws56 gs327\">17<span class=\"_ _2\"></span>.  Financial asset at<span class=\"_ _1\"></span> fair value through profit or loss<span class=\"_ _25a\"> </span></div><div class=\"gs328\"><table class=\"s w40d h111\" id=\"_e3047c6b-5231-4b99-86eb-9262579682cf\"><tr><td></td><td class=\"t m0 x17c h26 y22bd ff4 fs5 fc1 sc0 ls15 ws1a\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h26 y22bd ff4 fs5 fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x6fc h26 y22be ff4 fs5 fc1 sc0 lsf9 ws10f\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h26 y22be ff4 fs5 fc1 sc0 lsf9 ws10f\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y20e9 w40e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Shares held in Cleantech Building Materials PL<span class=\"_ _1\"></span>C<span class=\"_ _25a\"> </span></div></td><td class=\"c n x568 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6fd y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs329\">Accsys <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>echnologies PL<span class=\"_ _1\"></span>C has pre<span class=\"_ _1\"></span>viously purchased a <span class=\"_ _1\"></span>total of<span class=\"_ _1\"></span> 21,666,734 unlisted or<span class=\"_ _1\"></span>dinary shares in Diamond <span class=\"_ _1\"></span>W<span class=\"_ _1\"></span>ood </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs32a\">China. On 23 December 2016, Cleantech Building Materials PL<span class=\"_ _2\"></span>C acquired Diamond W<span class=\"_ _1\"></span>ood China. On 19 <span class=\"_ _1\"></span>April 2017 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs32b\">Cleantech Building Materials acquired <span class=\"_ _1\"></span>the 21,666,734 shar<span class=\"_ _1\"></span>es previously<span class=\"_ _1\"></span> owned by <span class=\"_ _1\"></span>the Company<span class=\"_ _1\"></span> and in return the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs32c\">Company<span class=\"_ _1\"></span> has been issued with 520,<span class=\"_ _1\"></span>001 shares in Cleantech Building Ma<span class=\"_ _1\"></span>terials PL<span class=\"_ _1\"></span>C. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs32d\">There continues <span class=\"_ _1\"></span>to be no active market <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> these shares as at 31 Mar<span class=\"_ _1\"></span>ch 2025. As such a r<span class=\"_ _1\"></span>eliable fair<span class=\"_ _1\"></span> value canno<span class=\"_ _1\"></span>t be </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs32e\">calculated and the inv<span class=\"_ _1\"></span>estment is carried at a nil f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value (2024: nil).<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs32f\">A<span class=\"_ _1\"></span> total of<span class=\"_ _1\"></span> 498,522 shares <span class=\"_ _1\"></span>were held at 31 March 2025 (2024: 498,522).<span class=\"_ _25a\"> </span></div>21.  T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _25a\"> </span><table class=\"s w1ed h113\" id=\"_d4e5911f-1c6a-4744-803f-80966dcc7bcd\"><tr><td></td><td class=\"t m0 x214 h24 y22c1 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22c1 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22c2 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22c2 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y223b w416 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade receivables<span class=\"_ _25a\"> </span></div></td><td class=\"c n x704 y223b w417 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">12<span class=\"_ _0\"></span>,8<span class=\"_ _0\"></span>81<span class=\"_ _25a\"> </span></div></td><td class=\"c n x705 y223b w418 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">14,<span class=\"_ _0\"></span>04<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223c w419 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td class=\"c n x706 y223c w2a6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">50<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x707 y223c w41a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">1<span class=\"_ _0\"></span>,61<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223d w41b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span> receivable<span class=\"_ _25a\"> </span></div></td><td class=\"c n x708 y223d w41c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">1,<span class=\"_ _1\"></span>106<span class=\"_ _25a\"> </span></div></td><td class=\"c n x709 y223d w41d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">8<span class=\"_ _0\"></span>74<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223e w41e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Prepayments<span class=\"_ _25a\"> </span></div></td><td class=\"c n x70a y223e w41f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>,10<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x70b y223e w420 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>,078<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x229 y20e9 w421 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">15,601<span class=\"_ _25a\"> </span></div></td><td class=\"c n x70c y20e9 w422 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr></table>The Directors consider<span class=\"_ _1\"></span> that the carrying amoun<span class=\"_ _1\"></span>t of <span class=\"_ _1\"></span>trade and other<span class=\"_ _1\"></span> receivables is appro<span class=\"_ _1\"></span>ximately equal <span class=\"_ _1\"></span>to their<span class=\"_ _1\"></span> fair<span class=\"_ _1\"></span> value. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>rade and other<span class=\"_ _1\"></span> receivables in <span class=\"_ _1\"></span>the above <span class=\"_ _1\"></span>table are stated net of<span class=\"_ _1\"></span> provision <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> doubtful debts. <span class=\"_ _1\"></span>The majority of<span class=\"_ _1\"></span> trade and other<span class=\"_ _1\"></span> receivables is denominated in Eur<span class=\"_ _1\"></span>os, with \u20ac401,<span class=\"_ _1\"></span>000 of <span class=\"_ _1\"></span>the trade and o<span class=\"_ _1\"></span>ther receivables denomina<span class=\"_ _1\"></span>ted in US Dollars (2024: \u20ac1,7<span class=\"_ _1\"></span>65,<span class=\"_ _1\"></span>000).<span class=\"_ _25a\"> </span>The age of<span class=\"_ _1\"></span> receivables past due but not impair<span class=\"_ _1\"></span>ed is as follow<span class=\"_ _1\"></span>s:<span class=\"_ _25a\"> </span><table class=\"s w1ed h114\" id=\"_a2c8e990-1fb3-4c3b-b210-2ea8d25580f6\"><tr><td></td><td class=\"t m0 x214 h24 y22c3 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22c3 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22c4 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22c4 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y22c5 w423 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Up to 30 days o<span class=\"_ _1\"></span>verdue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x70d y22c5 w3ed he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">9<span class=\"_ _0\"></span>74<span class=\"_ _25a\"> </span></div></td><td class=\"c n x70e y22c5 w424 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>14<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22b3 w425 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Over 30 da<span class=\"_ _1\"></span>ys and up to 60 days ov<span class=\"_ _1\"></span>erdue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x70f y22b3 w23e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">25<span class=\"_ _25a\"> </span></div></td><td class=\"c n x710 y22b3 w426 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">117<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223d w427 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Over 60 da<span class=\"_ _1\"></span>ys and up to 90 days ov<span class=\"_ _1\"></span>erdue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x711 y223d w19 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x712 y223d w428 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223e w429 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Over 90 da<span class=\"_ _1\"></span>ys overdue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x442 y223e w42a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x713 y223e w73 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x714 y20e9 w42b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,0<span class=\"_ _0\"></span>19<span class=\"_ _25a\"> </span></div></td><td class=\"c n x715 y20e9 w42c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls108 ws120\">848<span class=\"_ _25a\"> </span></div></td></tr></table>Based on the curren<span class=\"_ _1\"></span>t debtor pr<span class=\"_ _1\"></span>ofile the Group does no<span class=\"_ _1\"></span>t expect any bad deb<span class=\"_ _1\"></span>ts to occur<span class=\"_ _2\"></span>. As a result o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>this, no material expected credit losses are e<span class=\"_ _1\"></span>xpected and theref<span class=\"_ _1\"></span>ore no ECL<span class=\"_ _1\"></span> provision has been pr<span class=\"_ _1\"></span>ovided f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>within these financial statements. 22.  Financial liability at amortised cost<span class=\"_ _25a\"> </span><table class=\"s w1ed h115\" id=\"_9f1b75c4-1e40-42b3-a2f2-89ecdf394ad4\"><tr><td></td><td class=\"t m0 x214 h24 y22c6 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22c6 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22c7 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22c7 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y20e9 w42d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>alue Recovery<span class=\"_ _1\"></span> Instrument (\u2018VRI\u2019)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x716 y20e9 w42e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1,1<span class=\"_ _0\"></span>02<span class=\"_ _25a\"> </span></div></td></tr></table>In November<span class=\"_ _1\"></span> 2022, NatW<span class=\"_ _1\"></span>est agreed to r<span class=\"_ _1\"></span>estructure its <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoya UK L<span class=\"_ _1\"></span>td debt facility<span class=\"_ _2\"></span>, reducing the principal amount by<span class=\"_ _1\"></span> \u20ac9<span class=\"_ _2\"></span>.4m to <span class=\"_ _1\"></span>total \u20ac6m, under a new<span class=\"_ _1\"></span> seven-y<span class=\"_ _1\"></span>ear term (<span class=\"_ _2\"></span>see note 28). Separate to<span class=\"_ _1\"></span>, and in addition to <span class=\"_ _1\"></span>the amended \u20ac6m loan, under <span class=\"_ _1\"></span>the V<span class=\"_ _2\"></span>alue Recovery Ins<span class=\"_ _1\"></span>trument (\u2018VRI\u2019) agreement, NatW<span class=\"_ _1\"></span>est w<span class=\"_ _1\"></span>ere entitled to ob<span class=\"_ _1\"></span>tain recovery<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> up to approximately<span class=\"_ _1\"></span> \u20ac9<span class=\"_ _2\"></span>.4m, on a contingent basis, depending on <span class=\"_ _1\"></span>the profitability<span class=\"_ _1\"></span> of <span class=\"_ _1\"></span>the T<span class=\"_ _201\"></span>ricoya Hull plant once oper<span class=\"_ _1\"></span>ational. Following <span class=\"_ _1\"></span>T<span class=\"_ _201\"></span>ricoya UK Ltd entering <span class=\"_ _1\"></span>voluntary<span class=\"_ _1\"></span> liquidation, the r<span class=\"_ _1\"></span>emainder of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>VRI has been released in <span class=\"_ _1\"></span>the year<span class=\"_ _201\"></span>. See note 5 for further<span class=\"_ _1\"></span> information.<span class=\"_ _25a\"> </span>23.  T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _25a\"> </span><table class=\"s w1ed h116\" id=\"_d70b359c-62fd-4d04-a9c1-c9467865bf5e\"><tr><td></td><td class=\"t m0 x214 h24 y22c8 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22c8 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22c9 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22c9 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y210d w42f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade payables<span class=\"_ _25a\"> </span></div></td><td class=\"c n x717 y210d w430 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,<span class=\"_ _0\"></span>436<span class=\"_ _25a\"> </span></div></td><td class=\"c n x718 y210d w431 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">11<span class=\"_ _0\"></span>,824<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w432 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other <span class=\"_ _1\"></span>taxes and social security pay<span class=\"_ _1\"></span>able<span class=\"_ _25a\"> </span></div></td><td class=\"c n x719 y20e7 w433 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">614<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71a y20e7 w434 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">8<span class=\"_ _0\"></span>47<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w435 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Accruals and deferred income<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71b y20e8 w436 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>5<span class=\"_ _3\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71c y20e8 w437 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">6<span class=\"_ _0\"></span>,12<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x71d y20e9 w438 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls138 ws14f\">16,5<span class=\"_ _1\"></span>90<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71e y20e9 w439 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls79 ws85\">18,797<span class=\"_ _25a\"> </span></div></td></tr></table><div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls4f ws56 gs3ff\">31.  Financial instruments<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs400\">Financial instruments<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls94 ws3a gs401\">Lease liabilities<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs402\">Lease creditors of<span class=\"_ _1\"></span> \u20ac4<span class=\"_ _1\"></span>,283,000 as at 31 March 2025 (2024: \u20ac4<span class=\"_ _1\"></span>,338,000<span class=\"_ _1\"></span>) relates <span class=\"_ _1\"></span>to various o<span class=\"_ _1\"></span>ffices, land, plant and </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs403\">equipment that <span class=\"_ _1\"></span>the Group leases (<span class=\"_ _2\"></span>see note 16). </div>Capital risk management<span class=\"_ _25a\"> </span>The Group manages its capital base to ensur<span class=\"_ _1\"></span>e that entities in <span class=\"_ _1\"></span>the Group will be able <span class=\"_ _1\"></span>to continue as a going concern and to maintain investor<span class=\"_ _201\"></span>, creditor and marke<span class=\"_ _1\"></span>t confidence in sustaining the futur<span class=\"_ _1\"></span>e development o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _1\"></span>oup.<span class=\"_ _25a\"> </span>The capital structure of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup consists of equity<span class=\"_ _1\"></span> attributable to o<span class=\"_ _1\"></span>wners of <span class=\"_ _1\"></span>the parent Company<span class=\"_ _2\"></span>, comprising share capital, reserves and accumulated losses, <span class=\"_ _1\"></span>together <span class=\"_ _1\"></span>with undrawn committed debt <span class=\"_ _1\"></span>facilities. The Board revie<span class=\"_ _1\"></span>ws the capital structur<span class=\"_ _1\"></span>e on a regular basis. <span class=\"_ _1\"></span>The Group<span class=\"_ _2\"></span>\u2019s strategy<span class=\"_ _1\"></span> is to de-le<span class=\"_ _1\"></span>verage the balance shee<span class=\"_ _1\"></span>t. As at 31 March 2025, <span class=\"_ _1\"></span>the leverage ra<span class=\"_ _1\"></span>tio (<span class=\"_ _1\"></span>net debt/<span class=\"_ _2\"></span>underlying EBITDA) <span class=\"_ _1\"></span>was 2.5x (2024: 4<span class=\"_ _1\"></span>.4x<span class=\"_ _1\"></span>). The Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s primary<span class=\"_ _1\"></span> debt facilities <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>ABN Amr<span class=\"_ _1\"></span>o include covenants on lev<span class=\"_ _1\"></span>erage and interest co<span class=\"_ _1\"></span>ver<span class=\"_ _2\"></span>. The Group has fully complied <span class=\"_ _1\"></span>with these cov<span class=\"_ _1\"></span>enants during the <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>, and there are no<span class=\"_ gs58\"> </span>indications <span class=\"_ _1\"></span>that the Gr<span class=\"_ _1\"></span>oup would hav<span class=\"_ _1\"></span>e difficulty complying with <span class=\"_ _1\"></span>the covenants <span class=\"_ _1\"></span>when they<span class=\"_ _1\"></span> will be next <span class=\"_ _1\"></span>tested on 30<span class=\"_ gs58\"> </span>June 2025.<span class=\"_ _25a\"> </span>No final dividend is proposed in 2025 (2024: \u20acnil). <span class=\"_ _1\"></span>The Board deems it prudent <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the Group <span class=\"_ _1\"></span>to maintain a strong<span class=\"_ gs58\"> </span>statemen<span class=\"_ _1\"></span>t of <span class=\"_ _1\"></span>financial position during phase one and two of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s FOCUS strategy<span class=\"_ _2\"></span>. Financial I<span class=\"_ _1\"></span>nstruments by category<span class=\"_ _25a\"> </span><table class=\"s w4d3 hf9\" id=\"_8b56dd1a-2afd-437d-a532-8355bbd90c06\"><tr><td></td><td class=\"t m0 x7db h24 y2322 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2322 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2322 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2322 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y2284 w4d4 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y2284 w4d5 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y2324 ff3 fs5 fc1 sc0 lsfc ws113\">Financial assets<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w8d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e1 y21c9 w4d6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">13,<span class=\"_ _0\"></span>390<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e2 y21c9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e3 y21c9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e4 y21c9 w4d7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>3,3<span class=\"_ _0\"></span>90<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w90 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e5 y21ca w4d8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>42<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b5 y21ca we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x191 y21ca we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x558 y21ca w92 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e6 y20e9 w4d9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30,<span class=\"_ _0\"></span>813<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e7 y20e9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x660 y20e9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e8 y20e9 w4da he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30,<span class=\"_ _0\"></span>813<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w4db hf9\" id=\"_57c6d58e-9545-411d-96e4-9ae3df9ccad8\"><tr><td></td><td class=\"t m0 x7db h24 y2325 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2325 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2325 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2325 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">2024/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y2284 w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y2284 w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y2327 ff3 fs5 fc1 sc0 lsfc ws113\">Financial assets<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y20e7 w8d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e1 y20e7 w4dc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">15,660<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e9 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ea y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7eb y20e7 w38d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">15,660<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w90 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7ec y20e8 w4dd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">27<span class=\"_ _2\"></span>,427<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ed y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ee y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ef y20e8 w93 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">27<span class=\"_ _1\"></span>,4<span class=\"_ _1\"></span>27<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f0 y20e9 w4de he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">43<span class=\"_ _0\"></span>,087<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f1 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f2 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f3 y20e9 w4df he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>3,0<span class=\"_ _0\"></span>87<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w4e0 hf1\" id=\"_c65ce2d8-eabf-4e1d-a855-bd9339fd814f\"><tr><td></td><td class=\"t m0 x7db h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2328 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y231c w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y231c w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y232a ff3 fs5 fc1 sc0 lsfc ws113\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y210d w4e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f4 y210d w4e2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(55<span class=\"_ _0\"></span>,700)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f5 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f6 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f7 y210d wac he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(5<span class=\"_ _0\"></span>5,700)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w4e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f8 y20e7 w4e4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f9 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fa y20e7 w4e5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w98 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other pay<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7fb y20e8 w4e6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(8<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fc y20e8 w4e7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(8<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>43<span class=\"_ _0\"></span>6)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7fd y20e9 w4e8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>41<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fe y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x56a y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ff y20e9 w4e9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9)<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w4ea h120\" id=\"_6cf96620-a0a0-401c-b7ce-6e706117ea8e\"><tr><td></td><td class=\"t m0 x7db h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y232b ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">2024/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y232d w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y232d w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y232e ff3 fs5 fc1 sc0 lsfc ws113\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w4e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x800 y2150 w4eb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x801 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x802 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x803 y2150 wad he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w4e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x804 y20e6 w4ec he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x805 y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35e y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x806 y20e6 w4c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w98 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other pay<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x807 y21c9 w4ed he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(<span class=\"_ _0\"></span>11,824)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x808 y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52f y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x809 y21c9 w4ed he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(<span class=\"_ _0\"></span>11,824)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w42d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>alue Recovery<span class=\"_ _1\"></span> Instrument (\u2018VRI\u2019)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80a y20e8 w4ee he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lev<span class=\"_ _0\"></span>el 2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80b y20e8 wb2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(1<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>102)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80c y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80e y20e8 wb2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(<span class=\"_ _0\"></span>1,<span class=\"_ _1\"></span>102)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x80f y20e9 w4ef he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls121 ws77\">(7<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>,468)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x582 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x583 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x810 y20e9 w4f0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls121 ws77\">(77<span class=\"_ _1\"></span>,468<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td></tr></table>All assets and liabilities mature <span class=\"_ _1\"></span>within one year<span class=\"_ _1\"></span> excep<span class=\"_ _1\"></span>t for<span class=\"_ _1\"></span> the lease liabilities, f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>which details are given in no<span class=\"_ _1\"></span>te 16 and loans, for<span class=\"_ _1\"></span> which de<span class=\"_ _1\"></span>tails are given in note 28.<span class=\"_ _25a\"> </span>T<span class=\"_ _201\"></span>rade payables are payable on <span class=\"_ _1\"></span>various <span class=\"_ _1\"></span>terms, typically<span class=\"_ _1\"></span> not longer <span class=\"_ _1\"></span>than 30 to 60 days.<span class=\"_ _25a\"> </span>Market<span class=\"_ _1\"></span> risk<span class=\"_ _25a\"> </span>The Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s activities expose it primarily<span class=\"_ _1\"></span> to the <span class=\"_ _1\"></span>financial risks of<span class=\"_ _1\"></span> changes in for<span class=\"_ _1\"></span>eign currency<span class=\"_ _1\"></span> exchange rates and interest r<span class=\"_ _1\"></span>ates.<span class=\"_ _25a\"> </span>Financial risk<span class=\"_ _1\"></span> management objectives<span class=\"_ _25a\"> </span>The Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s tr<span class=\"_ _1\"></span>easury policy<span class=\"_ _1\"></span> is structured <span class=\"_ _1\"></span>to ensure that adequa<span class=\"_ _1\"></span>te financial resources ar<span class=\"_ _1\"></span>e available f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>the development of<span class=\"_ _1\"></span> its business whilst managing its currenc<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>, interest r<span class=\"_ _1\"></span>ate, counterparty cr<span class=\"_ _1\"></span>edit and liquidity risks. <span class=\"_ _1\"></span>The Group<span class=\"_ _2\"></span>\u2019s tr<span class=\"_ _1\"></span>easury strategy<span class=\"_ _1\"></span> and policy ar<span class=\"_ _1\"></span>e developed centrally<span class=\"_ _1\"></span> and appro<span class=\"_ _1\"></span>ved by<span class=\"_ _1\"></span> the Board. FINA<span class=\"_ _25a\"> </span>Foreign currency risk management<span class=\"_ _25a\"> </span>The Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s functional curr<span class=\"_ _1\"></span>ency is <span class=\"_ _1\"></span>the Euro with <span class=\"_ _1\"></span>the majority o<span class=\"_ _1\"></span>f operating cos<span class=\"_ _1\"></span>ts and balances denominated in Euros. Equity contributions into <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span> and a smaller<span class=\"_ _1\"></span> proportion of<span class=\"_ _1\"></span> revenue and expenditur<span class=\"_ _1\"></span>e are incurred in US dollars and expenditur<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> 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=\"_ _1\"></span>from countries which are not <span class=\"_ _1\"></span>within the Euro<span class=\"_ _1\"></span>zone. The Gr<span class=\"_ _1\"></span>oup monitors any po<span class=\"_ _1\"></span>tential underlying exposure <span class=\"_ _1\"></span>to other ex<span class=\"_ _1\"></span>change rates. If ex<span class=\"_ _1\"></span>change rates changed by<span class=\"_ _1\"></span> 5% from e<span class=\"_ _1\"></span>xchange rates at 31 Mar<span class=\"_ _1\"></span>ch 2025, the effect on <span class=\"_ _1\"></span>the P&amp;L<span class=\"_ _1\"></span> from <span class=\"_ _1\"></span>the revaluation o<span class=\"_ _1\"></span>f:<span class=\"_ _25a\"> </span>\u2022 T<span class=\"_ _201\"></span>rade Receivables \u2013 P&amp;L impact <span class=\"_ _1\"></span>would not be material (2024: no<span class=\"_ _1\"></span>t material). The details o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the T<span class=\"_ _201\"></span>rade receivables per Curr<span class=\"_ _1\"></span>ency is disclosed in note 21 <span class=\"_ _1\"></span>with the US Dollar<span class=\"_ _1\"></span> receivables held in <span class=\"_ _1\"></span>Titan <span class=\"_ _1\"></span>Wood Inc, <span class=\"_ _1\"></span>which has a US Dollar reporting<span class=\"_ gs58\"> </span>currency<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span>\u2022 T<span class=\"_ _201\"></span>rade payables \u2013 P&amp;L impact <span class=\"_ _1\"></span>would be appro<span class=\"_ _1\"></span>ximately \u20ac104<span class=\"_ _1\"></span>,000 (2024: \u20ac144<span class=\"_ _1\"></span>,000<span class=\"_ _1\"></span>).<span class=\"_ _25a\"> </span>Interest ra<span class=\"_ _1\"></span>te risk<span class=\"_ _1\"></span> management<span class=\"_ _25a\"> </span>Up to <span class=\"_ _1\"></span>the disposal of <span class=\"_ _1\"></span>T<span class=\"_ _201\"></span>ricoya UK Ltd, some o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s borrowings had <span class=\"_ _1\"></span>variable interest r<span class=\"_ _1\"></span>ates based on a relevan<span class=\"_ _1\"></span>t benchmark (ie. EURIBOR) plus an agreed mar<span class=\"_ _1\"></span>gin. Surplus funds are inv<span class=\"_ _1\"></span>ested in short term inter<span class=\"_ _1\"></span>est rate deposits to reduce exposure <span class=\"_ _1\"></span>to changes in interest r<span class=\"_ _1\"></span>ates. The Gr<span class=\"_ _1\"></span>oup does not currently<span class=\"_ _1\"></span> enter into an<span class=\"_ _1\"></span>y inter<span class=\"_ _1\"></span>est rate hedging arrangements. F<span class=\"_ _1\"></span>ollowing the disposal of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoya UK L<span class=\"_ _1\"></span>td, interest rates on loans ar<span class=\"_ _1\"></span>e fixed and <span class=\"_ _1\"></span>therefor<span class=\"_ _1\"></span>e no variance interest r<span class=\"_ _1\"></span>ate risk is encountered within <span class=\"_ _1\"></span>the Group. In the prior<span class=\"_ _1\"></span> year<span class=\"_ _201\"></span>, if the inter<span class=\"_ _1\"></span>est rate change by<span class=\"_ _1\"></span> 5% on loans which had a <span class=\"_ _1\"></span>variance interes<span class=\"_ _1\"></span>t element, the P&amp;L<span class=\"_ _1\"></span> impact would have been appr<span class=\"_ _1\"></span>oximately<span class=\"_ _1\"></span> \u20ac341,000<span class=\"_ _1\"></span>. Credit risk management<span class=\"_ _25a\"> </span>The Group is exposed <span class=\"_ _1\"></span>to credit risk due to its <span class=\"_ _1\"></span>trade receivables <span class=\"_ _1\"></span>from customers and cash deposits <span class=\"_ _1\"></span>with financial institutions. The Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s maximum exposure <span class=\"_ _1\"></span>to credit risk is limited to <span class=\"_ _1\"></span>their carrying amoun<span class=\"_ _1\"></span>t recognised at the balance sheet da<span class=\"_ _1\"></span>te.<span class=\"_ _25a\"> </span>The Group ensures <span class=\"_ _1\"></span>that sales are made to cus<span class=\"_ _1\"></span>tomers with an appropriate cr<span class=\"_ _1\"></span>edit history <span class=\"_ _1\"></span>to reduce the risk <span class=\"_ _1\"></span>where <span class=\"_ _1\"></span>this is considered necessary<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>The Directors consider<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>trade receivables at <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> end to be of<span class=\"_ _1\"></span> good credit quality<span class=\"_ _1\"></span> including those that ar<span class=\"_ _1\"></span>e past due (<span class=\"_ _1\"></span>see note 21). <span class=\"_ _1\"></span>The Group is not exposed <span class=\"_ _1\"></span>to any<span class=\"_ _1\"></span> significant credit risk exposure in r<span class=\"_ _1\"></span>espect of any<span class=\"_ _1\"></span> single counterparty or<span class=\"_ _1\"></span> any gr<span class=\"_ _1\"></span>oup of counterparties <span class=\"_ _1\"></span>with similar char<span class=\"_ _1\"></span>acteristics other <span class=\"_ _1\"></span>than the balances <span class=\"_ _1\"></span>which are provided <span class=\"_ _1\"></span>for as described in no<span class=\"_ _1\"></span>te 21.<span class=\"_ _25a\"> </span>The Group has credit risk <span class=\"_ _1\"></span>from financial institutions. Cash deposits ar<span class=\"_ _1\"></span>e placed with a group o<span class=\"_ _1\"></span>f financial ins<span class=\"_ _1\"></span>titutions with suitable credit ratings in or<span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>to manage credit risk with any<span class=\"_ _1\"></span> one financial institution. <span class=\"_ _1\"></span>All financial ins<span class=\"_ _1\"></span>titutions utilised by the Group, and <span class=\"_ _1\"></span>with which <span class=\"_ _1\"></span>the Group holds cash balances have inv<span class=\"_ _1\"></span>estment grade credit r<span class=\"_ _1\"></span>atings.<span class=\"_ _25a\"> </span>Liquidity risk management<span class=\"_ _25a\"> </span>Ultimate responsibility<span class=\"_ _1\"></span> for<span class=\"_ _1\"></span> liquidity risk management r<span class=\"_ _1\"></span>ests with <span class=\"_ _1\"></span>the Board, which has built an appr<span class=\"_ _1\"></span>opriate liquidity risk management frame<span class=\"_ _1\"></span>work f<span class=\"_ _1\"></span>or the managemen<span class=\"_ _1\"></span>t of <span class=\"_ _1\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s short-, medium- and long-term funding and liquidity<span class=\"_ _1\"></span> management requiremen<span class=\"_ _1\"></span>ts. The Gr<span class=\"_ _1\"></span>oup manages liquidity 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=\"_ _1\"></span>forecast and actual cash <span class=\"_ _1\"></span>flows and matching the ma<span class=\"_ _1\"></span>turity pro<span class=\"_ _1\"></span>file of <span class=\"_ _1\"></span>financial assets and liabilities. See note 16 and 28.<span class=\"_ _25a\"> </span>Fair<span class=\"_ _1\"></span> value of<span class=\"_ _1\"></span> financial instruments<span class=\"_ _25a\"> </span>In the opinion of<span class=\"_ _1\"></span> the Dir<span class=\"_ _1\"></span>ectors, there is no material diff<span class=\"_ _1\"></span>erence between <span class=\"_ _1\"></span>the book value and <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue of all <span class=\"_ _1\"></span>financial assets and financial liabilities.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "17<span class=\"_ _2\"></span>.  Financial asset at<span class=\"_ _1\"></span> fair value through profit or loss<span class=\"_ _25a\"> </span><table class=\"s w40d h111\" id=\"_e3047c6b-5231-4b99-86eb-9262579682cf\"><tr><td></td><td class=\"t m0 x17c h26 y22bd ff4 fs5 fc1 sc0 ls15 ws1a\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h26 y22bd ff4 fs5 fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x6fc h26 y22be ff4 fs5 fc1 sc0 lsf9 ws10f\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h26 y22be ff4 fs5 fc1 sc0 lsf9 ws10f\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y20e9 w40e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Shares held in Cleantech Building Materials PL<span class=\"_ _1\"></span>C<span class=\"_ _25a\"> </span></div></td><td class=\"c n x568 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6fd y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr></table>Accsys <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>echnologies PL<span class=\"_ _1\"></span>C has pre<span class=\"_ _1\"></span>viously purchased a <span class=\"_ _1\"></span>total of<span class=\"_ _1\"></span> 21,666,734 unlisted or<span class=\"_ _1\"></span>dinary shares in Diamond <span class=\"_ _1\"></span>W<span class=\"_ _1\"></span>ood China. On 23 December 2016, Cleantech Building Materials PL<span class=\"_ _2\"></span>C acquired Diamond W<span class=\"_ _1\"></span>ood China. On 19 <span class=\"_ _1\"></span>April 2017 Cleantech Building Materials acquired <span class=\"_ _1\"></span>the 21,666,734 shar<span class=\"_ _1\"></span>es previously<span class=\"_ _1\"></span> owned by <span class=\"_ _1\"></span>the Company<span class=\"_ _1\"></span> and in return the Company<span class=\"_ _1\"></span> has been issued with 520,<span class=\"_ _1\"></span>001 shares in Cleantech Building Ma<span class=\"_ _1\"></span>terials PL<span class=\"_ _1\"></span>C. There continues <span class=\"_ _1\"></span>to be no active market <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> these shares as at 31 Mar<span class=\"_ _1\"></span>ch 2025. As such a r<span class=\"_ _1\"></span>eliable fair<span class=\"_ _1\"></span> value canno<span class=\"_ _1\"></span>t be calculated and the inv<span class=\"_ _1\"></span>estment is carried at a nil f<span class=\"_ _1\"></span>air <span class=\"_ _1\"></span>value (2024: nil).<span class=\"_ _25a\"> </span>A<span class=\"_ _1\"></span> total of<span class=\"_ _1\"></span> 498,522 shares <span class=\"_ _1\"></span>were held at 31 March 2025 (2024: 498,522).<span class=\"_ _25a\"> </span>Financial I<span class=\"_ _1\"></span>nstruments by category<span class=\"_ _25a\"> </span><table class=\"s w4d3 hf9\" id=\"_8b56dd1a-2afd-437d-a532-8355bbd90c06\"><tr><td></td><td class=\"t m0 x7db h24 y2322 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2322 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2322 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2322 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y2284 w4d4 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y2284 w4d5 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y2324 ff3 fs5 fc1 sc0 lsfc ws113\">Financial assets<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w8d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e1 y21c9 w4d6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">13,<span class=\"_ _0\"></span>390<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e2 y21c9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e3 y21c9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e4 y21c9 w4d7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>3,3<span class=\"_ _0\"></span>90<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w90 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e5 y21ca w4d8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>42<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b5 y21ca we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x191 y21ca we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x558 y21ca w92 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e6 y20e9 w4d9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30,<span class=\"_ _0\"></span>813<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e7 y20e9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x660 y20e9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e8 y20e9 w4da he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30,<span class=\"_ _0\"></span>813<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w4db hf9\" id=\"_57c6d58e-9545-411d-96e4-9ae3df9ccad8\"><tr><td></td><td class=\"t m0 x7db h24 y2325 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2325 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2325 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2325 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">2024/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y2284 w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y2284 w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y2327 ff3 fs5 fc1 sc0 lsfc ws113\">Financial assets<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y20e7 w8d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e1 y20e7 w4dc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">15,660<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e9 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ea y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7eb y20e7 w38d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">15,660<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w90 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7ec y20e8 w4dd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">27<span class=\"_ _2\"></span>,427<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ed y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ee y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ef y20e8 w93 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">27<span class=\"_ _1\"></span>,4<span class=\"_ _1\"></span>27<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f0 y20e9 w4de he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">43<span class=\"_ _0\"></span>,087<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f1 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f2 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f3 y20e9 w4df he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>3,0<span class=\"_ _0\"></span>87<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w4e0 hf1\" id=\"_c65ce2d8-eabf-4e1d-a855-bd9339fd814f\"><tr><td></td><td class=\"t m0 x7db h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2328 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y231c w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y231c w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y232a ff3 fs5 fc1 sc0 lsfc ws113\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y210d w4e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f4 y210d w4e2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(55<span class=\"_ _0\"></span>,700)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f5 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f6 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f7 y210d wac he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(5<span class=\"_ _0\"></span>5,700)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w4e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f8 y20e7 w4e4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f9 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fa y20e7 w4e5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w98 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other pay<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7fb y20e8 w4e6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(8<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fc y20e8 w4e7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(8<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>43<span class=\"_ _0\"></span>6)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7fd y20e9 w4e8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>41<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fe y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x56a y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ff y20e9 w4e9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9)<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w4ea h120\" id=\"_6cf96620-a0a0-401c-b7ce-6e706117ea8e\"><tr><td></td><td class=\"t m0 x7db h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y232b ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">2024/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y232d w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y232d w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y232e ff3 fs5 fc1 sc0 lsfc ws113\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w4e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x800 y2150 w4eb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x801 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x802 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x803 y2150 wad he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w4e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x804 y20e6 w4ec he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x805 y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35e y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x806 y20e6 w4c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w98 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other pay<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x807 y21c9 w4ed he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(<span class=\"_ _0\"></span>11,824)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x808 y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52f y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x809 y21c9 w4ed he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(<span class=\"_ _0\"></span>11,824)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w42d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>alue Recovery<span class=\"_ _1\"></span> Instrument (\u2018VRI\u2019)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80a y20e8 w4ee he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lev<span class=\"_ _0\"></span>el 2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80b y20e8 wb2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(1<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>102)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80c y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80e y20e8 wb2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(<span class=\"_ _0\"></span>1,<span class=\"_ _1\"></span>102)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x80f y20e9 w4ef he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls121 ws77\">(7<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>,468)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x582 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x583 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x810 y20e9 w4f0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls121 ws77\">(77<span class=\"_ _1\"></span>,468<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td></tr></table>All assets and liabilities mature <span class=\"_ _1\"></span>within one year<span class=\"_ _1\"></span> excep<span class=\"_ _1\"></span>t for<span class=\"_ _1\"></span> the lease liabilities, f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>which details are given in no<span class=\"_ _1\"></span>te 16 and loans, for<span class=\"_ _1\"></span> which de<span class=\"_ _1\"></span>tails are given in note 28.<span class=\"_ _25a\"> </span>T<span class=\"_ _201\"></span>rade payables are payable on <span class=\"_ _1\"></span>various <span class=\"_ _1\"></span>terms, typically<span class=\"_ _1\"></span> not longer <span class=\"_ _1\"></span>than 30 to 60 days.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "18.  D<span class=\"_ _0\"></span>eferr<span class=\"_ _0\"></span>ed tax<span class=\"_ _0\"></span>ation<span class=\"_ _25a\"> </span>The Group has a recognised def<span class=\"_ _1\"></span>erred tax asse<span class=\"_ _1\"></span>t of \u20ac411,<span class=\"_ _1\"></span>000 (2024: \u20ac509<span class=\"_ _2\"></span>,000) off<span class=\"_ _1\"></span>setting a recognised def<span class=\"_ _1\"></span>erred tax liability o<span class=\"_ _1\"></span>f \u20ac411,<span class=\"_ _1\"></span>000 (2024: \u20ac509<span class=\"_ _2\"></span>,000). See note 11. The Group also has an unrecognised def<span class=\"_ _1\"></span>erred tax asse<span class=\"_ _1\"></span>t of \u20ac37<span class=\"_ _2\"></span>,000<span class=\"_ _1\"></span>,000 (2024: \u20ac71,<span class=\"_ _1\"></span>000<span class=\"_ _1\"></span>,000) <span class=\"_ _1\"></span>which is largely<span class=\"_ _1\"></span> in respect of<span class=\"_ _1\"></span> trading losses o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the UK subsidiaries and has been calculated using the <span class=\"_ _1\"></span>tax rate which is expected <span class=\"_ _1\"></span>to be applicable when <span class=\"_ _1\"></span>the tax losses are expected <span class=\"_ _1\"></span>to be utilised. <span class=\"_ _1\"></span>The Group has gross tax losses o<span class=\"_ _1\"></span>f \u20ac148,<span class=\"_ _1\"></span>000,<span class=\"_ _1\"></span>000 (2024: \u20ac286,000<span class=\"_ _1\"></span>,000<span class=\"_ _1\"></span>).<span class=\"_ _2\"></span>The deferred tax asse<span class=\"_ _1\"></span>t has been recognised only <span class=\"_ _1\"></span>to the extent o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the deferred <span class=\"_ _1\"></span>tax liability<span class=\"_ _1\"></span>, due to <span class=\"_ _1\"></span>the uncertainty o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the timing of<span class=\"_ _1\"></span> future expected pr<span class=\"_ _1\"></span>ofits of<span class=\"_ _1\"></span> the related legal en<span class=\"_ _1\"></span>tities which is dependent on <span class=\"_ _1\"></span>the profits attributable to licensing and <span class=\"_ _1\"></span>future manufacturing income.<span class=\"_ _25a\"> </span>23.  T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _25a\"> </span><table class=\"s w1ed h116\" id=\"_d70b359c-62fd-4d04-a9c1-c9467865bf5e\"><tr><td></td><td class=\"t m0 x214 h24 y22c8 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22c8 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22c9 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22c9 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y210d w42f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade payables<span class=\"_ _25a\"> </span></div></td><td class=\"c n x717 y210d w430 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,<span class=\"_ _0\"></span>436<span class=\"_ _25a\"> </span></div></td><td class=\"c n x718 y210d w431 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">11<span class=\"_ _0\"></span>,824<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w432 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other <span class=\"_ _1\"></span>taxes and social security pay<span class=\"_ _1\"></span>able<span class=\"_ _25a\"> </span></div></td><td class=\"c n x719 y20e7 w433 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">614<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71a y20e7 w434 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">8<span class=\"_ _0\"></span>47<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w435 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Accruals and deferred income<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71b y20e8 w436 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>5<span class=\"_ _3\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71c y20e8 w437 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">6<span class=\"_ _0\"></span>,12<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x71d y20e9 w438 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls138 ws14f\">16,5<span class=\"_ _1\"></span>90<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71e y20e9 w439 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls79 ws85\">18,797<span class=\"_ _25a\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls4f ws15d gs33b\">19<span class=\"_ _2\"></span>. Subsidiaries<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs33c\">A<span class=\"_ _1\"></span> list of subsidiary<span class=\"_ _1\"></span> investmen<span class=\"_ _1\"></span>ts, including the name, country<span class=\"_ _1\"></span> of incorpor<span class=\"_ _1\"></span>ation and proportion of<span class=\"_ _1\"></span> ownership interest is </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs33d\">given in note 4 <span class=\"_ _1\"></span>to the Company\u2019<span class=\"_ _1\"></span>s separate <span class=\"_ _1\"></span>financial statements.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls4e ws15e gs33f\">20. Inve<span class=\"_ _0\"></span>ntor<span class=\"_ _0\"></span>ies<span class=\"_ _25a\"> </span></div><div class=\"gs244\"><table class=\"s w1ed h112\" id=\"_baea1bfc-897a-4c64-a654-1951c2e6e7ff\"><tr><td></td><td class=\"t m0 x214 h24 y22bf ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22bf ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22c0 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22c0 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y223d w40f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Raw materials and <span class=\"_ _1\"></span>work in progress<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6fe y223d w410 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">18,<span class=\"_ _0\"></span>822<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6ff y223d w411 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls12a ws128\">18,214<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223e w412 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Finished goods<span class=\"_ _25a\"> </span></div></td><td class=\"c n x700 y223e w413 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">11,941<span class=\"_ _25a\"> </span></div></td><td class=\"c n x701 y223e w414 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x702 y20e9 w8b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">3<span class=\"_ _0\"></span>0,<span class=\"_ _0\"></span>76<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x703 y20e9 w415 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>743<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs340\">The amount of<span class=\"_ _1\"></span> inventories recognised as an e<span class=\"_ _1\"></span>xpense during the y<span class=\"_ _1\"></span>ear <span class=\"_ _1\"></span>was \u20ac78,616,<span class=\"_ _1\"></span>000 (2024: \u20ac75,018,<span class=\"_ _1\"></span>000).</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls4f ws56 gs342\">21.  T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _25a\"> </span></div><div class=\"gs24c\"><table class=\"s w1ed h113\" id=\"_d4e5911f-1c6a-4744-803f-80966dcc7bcd\"><tr><td></td><td class=\"t m0 x214 h24 y22c1 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22c1 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22c2 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22c2 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y223b w416 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade receivables<span class=\"_ _25a\"> </span></div></td><td class=\"c n x704 y223b w417 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">12<span class=\"_ _0\"></span>,8<span class=\"_ _0\"></span>81<span class=\"_ _25a\"> </span></div></td><td class=\"c n x705 y223b w418 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">14,<span class=\"_ _0\"></span>04<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223c w419 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td class=\"c n x706 y223c w2a6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">50<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x707 y223c w41a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">1<span class=\"_ _0\"></span>,61<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223d w41b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span> receivable<span class=\"_ _25a\"> </span></div></td><td class=\"c n x708 y223d w41c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">1,<span class=\"_ _1\"></span>106<span class=\"_ _25a\"> </span></div></td><td class=\"c n x709 y223d w41d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">8<span class=\"_ _0\"></span>74<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223e w41e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Prepayments<span class=\"_ _25a\"> </span></div></td><td class=\"c n x70a y223e w41f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>,10<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x70b y223e w420 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>,078<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x229 y20e9 w421 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">15,601<span class=\"_ _25a\"> </span></div></td><td class=\"c n x70c y20e9 w422 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs343\">The Directors consider<span class=\"_ _1\"></span> that the carrying amoun<span class=\"_ _1\"></span>t of <span class=\"_ _1\"></span>trade and other<span class=\"_ _1\"></span> receivables is appro<span class=\"_ _1\"></span>ximately equal <span class=\"_ _1\"></span>to their<span class=\"_ _1\"></span> fair<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs344\">value. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>rade and other<span class=\"_ _1\"></span> receivables in <span class=\"_ _1\"></span>the above <span class=\"_ _1\"></span>table are stated net of<span class=\"_ _1\"></span> provision <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> doubtful debts. <span class=\"_ _1\"></span>The majority of<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs345\">trade and other<span class=\"_ _1\"></span> receivables is denominated in Eur<span class=\"_ _1\"></span>os, with \u20ac401,<span class=\"_ _1\"></span>000 of <span class=\"_ _1\"></span>the trade and o<span class=\"_ _1\"></span>ther receivables denomina<span class=\"_ _1\"></span>ted in </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs346\">US Dollars (2024: \u20ac1,7<span class=\"_ _1\"></span>65,<span class=\"_ _1\"></span>000).<span class=\"_ _25a\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "21.  T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _25a\"> </span><table class=\"s w1ed h113\" id=\"_d4e5911f-1c6a-4744-803f-80966dcc7bcd\"><tr><td></td><td class=\"t m0 x214 h24 y22c1 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22c1 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22c2 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22c2 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y223b w416 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade receivables<span class=\"_ _25a\"> </span></div></td><td class=\"c n x704 y223b w417 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">12<span class=\"_ _0\"></span>,8<span class=\"_ _0\"></span>81<span class=\"_ _25a\"> </span></div></td><td class=\"c n x705 y223b w418 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">14,<span class=\"_ _0\"></span>04<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223c w419 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td class=\"c n x706 y223c w2a6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">50<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x707 y223c w41a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">1<span class=\"_ _0\"></span>,61<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223d w41b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span> receivable<span class=\"_ _25a\"> </span></div></td><td class=\"c n x708 y223d w41c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">1,<span class=\"_ _1\"></span>106<span class=\"_ _25a\"> </span></div></td><td class=\"c n x709 y223d w41d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">8<span class=\"_ _0\"></span>74<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223e w41e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Prepayments<span class=\"_ _25a\"> </span></div></td><td class=\"c n x70a y223e w41f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1<span class=\"_ _0\"></span>,10<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x70b y223e w420 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>,078<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x229 y20e9 w421 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">15,601<span class=\"_ _25a\"> </span></div></td><td class=\"c n x70c y20e9 w422 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _25a\"> </span></div></td></tr></table>The Directors consider<span class=\"_ _1\"></span> that the carrying amoun<span class=\"_ _1\"></span>t of <span class=\"_ _1\"></span>trade and other<span class=\"_ _1\"></span> receivables is appro<span class=\"_ _1\"></span>ximately equal <span class=\"_ _1\"></span>to their<span class=\"_ _1\"></span> fair<span class=\"_ _1\"></span> value. <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>rade and other<span class=\"_ _1\"></span> receivables in <span class=\"_ _1\"></span>the above <span class=\"_ _1\"></span>table are stated net of<span class=\"_ _1\"></span> provision <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> doubtful debts. <span class=\"_ _1\"></span>The majority of<span class=\"_ _1\"></span> trade and other<span class=\"_ _1\"></span> receivables is denominated in Eur<span class=\"_ _1\"></span>os, with \u20ac401,<span class=\"_ _1\"></span>000 of <span class=\"_ _1\"></span>the trade and o<span class=\"_ _1\"></span>ther receivables denomina<span class=\"_ _1\"></span>ted in US Dollars (2024: \u20ac1,7<span class=\"_ _1\"></span>65,<span class=\"_ _1\"></span>000).<span class=\"_ _25a\"> </span>The age of<span class=\"_ _1\"></span> receivables past due but not impair<span class=\"_ _1\"></span>ed is as follow<span class=\"_ _1\"></span>s:<span class=\"_ _25a\"> </span><table class=\"s w1ed h114\" id=\"_a2c8e990-1fb3-4c3b-b210-2ea8d25580f6\"><tr><td></td><td class=\"t m0 x214 h24 y22c3 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22c3 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22c4 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22c4 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y22c5 w423 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Up to 30 days o<span class=\"_ _1\"></span>verdue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x70d y22c5 w3ed he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">9<span class=\"_ _0\"></span>74<span class=\"_ _25a\"> </span></div></td><td class=\"c n x70e y22c5 w424 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>14<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22b3 w425 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Over 30 da<span class=\"_ _1\"></span>ys and up to 60 days ov<span class=\"_ _1\"></span>erdue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x70f y22b3 w23e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">25<span class=\"_ _25a\"> </span></div></td><td class=\"c n x710 y22b3 w426 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">117<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223d w427 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Over 60 da<span class=\"_ _1\"></span>ys and up to 90 days ov<span class=\"_ _1\"></span>erdue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x711 y223d w19 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x712 y223d w428 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223e w429 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Over 90 da<span class=\"_ _1\"></span>ys overdue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x442 y223e w42a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _25a\"> </span></div></td><td class=\"c n x713 y223e w73 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x714 y20e9 w42b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,0<span class=\"_ _0\"></span>19<span class=\"_ _25a\"> </span></div></td><td class=\"c n x715 y20e9 w42c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls108 ws120\">848<span class=\"_ _25a\"> </span></div></td></tr></table>Based on the curren<span class=\"_ _1\"></span>t debtor pr<span class=\"_ _1\"></span>ofile the Group does no<span class=\"_ _1\"></span>t expect any bad deb<span class=\"_ _1\"></span>ts to occur<span class=\"_ _2\"></span>. As a result o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>this, no material expected credit losses are e<span class=\"_ _1\"></span>xpected and theref<span class=\"_ _1\"></span>ore no ECL<span class=\"_ _1\"></span> provision has been pr<span class=\"_ _1\"></span>ovided f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>within these financial statements. <table class=\"s w4d3 hf9\" id=\"_8b56dd1a-2afd-437d-a532-8355bbd90c06\"><tr><td></td><td class=\"t m0 x7db h24 y2322 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2322 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2322 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2322 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y2284 w4d4 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y2284 w4d5 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y2324 ff3 fs5 fc1 sc0 lsfc ws113\">Financial assets<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w8d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e1 y21c9 w4d6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">13,<span class=\"_ _0\"></span>390<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e2 y21c9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e3 y21c9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e4 y21c9 w4d7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>3,3<span class=\"_ _0\"></span>90<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w90 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e5 y21ca w4d8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>42<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b5 y21ca we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x191 y21ca we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x558 y21ca w92 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e6 y20e9 w4d9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30,<span class=\"_ _0\"></span>813<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e7 y20e9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x660 y20e9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e8 y20e9 w4da he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30,<span class=\"_ _0\"></span>813<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w4db hf9\" id=\"_57c6d58e-9545-411d-96e4-9ae3df9ccad8\"><tr><td></td><td class=\"t m0 x7db h24 y2325 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2325 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2325 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2325 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">2024/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y2284 w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y2284 w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y2327 ff3 fs5 fc1 sc0 lsfc ws113\">Financial assets<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y20e7 w8d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e1 y20e7 w4dc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">15,660<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e9 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ea y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7eb y20e7 w38d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">15,660<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w90 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7ec y20e8 w4dd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">27<span class=\"_ _2\"></span>,427<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ed y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ee y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ef y20e8 w93 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">27<span class=\"_ _1\"></span>,4<span class=\"_ _1\"></span>27<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f0 y20e9 w4de he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">43<span class=\"_ _0\"></span>,087<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f1 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f2 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f3 y20e9 w4df he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>3,0<span class=\"_ _0\"></span>87<span class=\"_ _25a\"> </span></div></td></tr></table><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs41f\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs420\">T<span class=\"_ _201\"></span>rade Receivables \u2013 P&amp;L impact <span class=\"_ _1\"></span>would not be material (2024: no<span class=\"_ _1\"></span>t material). The details o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the T<span class=\"_ _201\"></span>rade receivables </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs421\">per Curr<span class=\"_ _1\"></span>ency is disclosed in note 21 <span class=\"_ _1\"></span>with the US Dollar<span class=\"_ _1\"></span> receivables held in <span class=\"_ _1\"></span>Titan <span class=\"_ _1\"></span>Wood Inc, <span class=\"_ _1\"></span>which has a US Dollar </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs422\">reporting<span class=\"_ gs58\"> </span>currency<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls4f ws56 gs348\">23.  T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _25a\"> </span></div><div class=\"gs2ee\"><table class=\"s w1ed h116\" id=\"_d70b359c-62fd-4d04-a9c1-c9467865bf5e\"><tr><td></td><td class=\"t m0 x214 h24 y22c8 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22c8 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22c9 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22c9 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y210d w42f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade payables<span class=\"_ _25a\"> </span></div></td><td class=\"c n x717 y210d w430 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,<span class=\"_ _0\"></span>436<span class=\"_ _25a\"> </span></div></td><td class=\"c n x718 y210d w431 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">11<span class=\"_ _0\"></span>,824<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w432 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other <span class=\"_ _1\"></span>taxes and social security pay<span class=\"_ _1\"></span>able<span class=\"_ _25a\"> </span></div></td><td class=\"c n x719 y20e7 w433 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">614<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71a y20e7 w434 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">8<span class=\"_ _0\"></span>47<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w435 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Accruals and deferred income<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71b y20e8 w436 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>5<span class=\"_ _3\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71c y20e8 w437 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">6<span class=\"_ _0\"></span>,12<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x71d y20e9 w438 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls138 ws14f\">16,5<span class=\"_ _1\"></span>90<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71e y20e9 w439 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls79 ws85\">18,797<span class=\"_ _25a\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "23.  T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _25a\"> </span><table class=\"s w1ed h116\" id=\"_d70b359c-62fd-4d04-a9c1-c9467865bf5e\"><tr><td></td><td class=\"t m0 x214 h24 y22c8 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22c8 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22c9 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22c9 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y210d w42f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade payables<span class=\"_ _25a\"> </span></div></td><td class=\"c n x717 y210d w430 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,<span class=\"_ _0\"></span>436<span class=\"_ _25a\"> </span></div></td><td class=\"c n x718 y210d w431 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">11<span class=\"_ _0\"></span>,824<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w432 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other <span class=\"_ _1\"></span>taxes and social security pay<span class=\"_ _1\"></span>able<span class=\"_ _25a\"> </span></div></td><td class=\"c n x719 y20e7 w433 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">614<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71a y20e7 w434 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">8<span class=\"_ _0\"></span>47<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w435 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Accruals and deferred income<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71b y20e8 w436 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>5<span class=\"_ _3\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71c y20e8 w437 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">6<span class=\"_ _0\"></span>,12<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x71d y20e9 w438 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls138 ws14f\">16,5<span class=\"_ _1\"></span>90<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71e y20e9 w439 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls79 ws85\">18,797<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w4e0 hf1\" id=\"_c65ce2d8-eabf-4e1d-a855-bd9339fd814f\"><tr><td></td><td class=\"t m0 x7db h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2328 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y231c w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y231c w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y232a ff3 fs5 fc1 sc0 lsfc ws113\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y210d w4e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f4 y210d w4e2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(55<span class=\"_ _0\"></span>,700)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f5 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f6 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f7 y210d wac he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(5<span class=\"_ _0\"></span>5,700)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w4e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f8 y20e7 w4e4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f9 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fa y20e7 w4e5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w98 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other pay<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7fb y20e8 w4e6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(8<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fc y20e8 w4e7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(8<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>43<span class=\"_ _0\"></span>6)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7fd y20e9 w4e8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>41<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fe y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x56a y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ff y20e9 w4e9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9)<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w4ea h120\" id=\"_6cf96620-a0a0-401c-b7ce-6e706117ea8e\"><tr><td></td><td class=\"t m0 x7db h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y232b ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">2024/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y232d w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y232d w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y232e ff3 fs5 fc1 sc0 lsfc ws113\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w4e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x800 y2150 w4eb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x801 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x802 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x803 y2150 wad he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w4e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x804 y20e6 w4ec he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x805 y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35e y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x806 y20e6 w4c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w98 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other pay<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x807 y21c9 w4ed he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(<span class=\"_ _0\"></span>11,824)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x808 y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52f y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x809 y21c9 w4ed he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(<span class=\"_ _0\"></span>11,824)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w42d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>alue Recovery<span class=\"_ _1\"></span> Instrument (\u2018VRI\u2019)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80a y20e8 w4ee he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lev<span class=\"_ _0\"></span>el 2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80b y20e8 wb2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(1<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>102)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80c y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80e y20e8 wb2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(<span class=\"_ _0\"></span>1,<span class=\"_ _1\"></span>102)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x80f y20e9 w4ef he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls121 ws77\">(7<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>,468)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x582 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x583 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x810 y20e9 w4f0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls121 ws77\">(77<span class=\"_ _1\"></span>,468<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td></tr></table><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs424\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs425\">T<span class=\"_ _201\"></span>rade payables \u2013 P&amp;L impact <span class=\"_ _1\"></span>would be appro<span class=\"_ _1\"></span>ximately \u20ac104<span class=\"_ _1\"></span>,000 (2024: \u20ac144<span class=\"_ _1\"></span>,000<span class=\"_ _1\"></span>).<span class=\"_ _25a\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "23.  T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _25a\"> </span><table class=\"s w1ed h116\" id=\"_d70b359c-62fd-4d04-a9c1-c9467865bf5e\"><tr><td></td><td class=\"t m0 x214 h24 y22c8 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22c8 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22c9 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22c9 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y210d w42f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade payables<span class=\"_ _25a\"> </span></div></td><td class=\"c n x717 y210d w430 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">8,<span class=\"_ _0\"></span>436<span class=\"_ _25a\"> </span></div></td><td class=\"c n x718 y210d w431 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">11<span class=\"_ _0\"></span>,824<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w432 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other <span class=\"_ _1\"></span>taxes and social security pay<span class=\"_ _1\"></span>able<span class=\"_ _25a\"> </span></div></td><td class=\"c n x719 y20e7 w433 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">614<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71a y20e7 w434 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">8<span class=\"_ _0\"></span>47<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w435 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Accruals and deferred income<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71b y20e8 w436 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>5<span class=\"_ _3\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71c y20e8 w437 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">6<span class=\"_ _0\"></span>,12<span class=\"_ _0\"></span>6<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x71d y20e9 w438 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls138 ws14f\">16,5<span class=\"_ _1\"></span>90<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71e y20e9 w439 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls79 ws85\">18,797<span class=\"_ _25a\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls4f ws56 gs34a\">24.  Share capit<span class=\"_ _0\"></span>al<span class=\"_ _25a\"> </span></div><div class=\"gs20b\"><table class=\"s w27e h117\" id=\"_0be2961b-46db-4637-ab2b-18f4a241c64b\"><tr><td></td><td class=\"t m0 x17c h24 y22ca ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y22ca ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y22cb ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y22cb ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h7 y22cc ff3 fs5 fc1 sc0 lsfc ws113\">Allotted \u2013 E<span class=\"_ _1\"></span>quity share capital<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y21ca w43a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">240,<span class=\"_ _1\"></span>445,567 ordinary<span class=\"_ _1\"></span> shares of \u20ac0<span class=\"_ _1\"></span>.05 each (2024: 239<span class=\"_ _2\"></span>,518,372 ordinary shares of<span class=\"_ _1\"></span> \u20ac0.<span class=\"_ _1\"></span>05 each<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71f y21ca w43b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">12,022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x720 y21ca wbb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">11<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>76<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x721 y20e9 wba he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">12,022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x722 y20e9 w43c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">1<span class=\"_ _0\"></span>1,<span class=\"_ _0\"></span>976<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs34b\">All ordinary<span class=\"_ _1\"></span> shares are called up, allo<span class=\"_ _1\"></span>tted and fully paid.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls1 ws1 gs34c\">In the ye<span class=\"_ _0\"></span>ar ende<span class=\"_ _0\"></span>d 31 Marc<span class=\"_ _0\"></span>h 2024:<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs34d\">Between <span class=\"_ _1\"></span>July and F<span class=\"_ _1\"></span>ebruary<span class=\"_ _1\"></span>, 790<span class=\"_ _1\"></span>,339 Shares wer<span class=\"_ _1\"></span>e issued follo<span class=\"_ _1\"></span>wing the exer<span class=\"_ _1\"></span>cise of nil cos<span class=\"_ _1\"></span>t options, granted under<span class=\"_ _1\"></span> the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs34e\">Company\u2019<span class=\"_ _1\"></span>s 2013 Long <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>erm Incentive Plan (\u2018L<span class=\"_ _201\"></span>TIP\u2019).<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs34f\">In November<span class=\"_ _1\"></span> 2023, 19<span class=\"_ _2\"></span>,144<span class=\"_ _1\"></span>,281 ordinary<span class=\"_ _1\"></span> shares w<span class=\"_ _1\"></span>ere issued as part of<span class=\"_ _1\"></span> the capital raise along <span class=\"_ _1\"></span>with a debt extension </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs350\">package (<span class=\"_ _1\"></span>see note 28) <span class=\"_ _1\"></span>to allow<span class=\"_ _1\"></span> Accs<span class=\"_ _1\"></span>ys to commence commercial oper<span class=\"_ _1\"></span>ations of its North <span class=\"_ _1\"></span>American <span class=\"_ _1\"></span>Accoya plan<span class=\"_ _1\"></span>t </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs351\">in Kingsport, USA, strengthen its balance sheet and incr<span class=\"_ _1\"></span>ease working capital in <span class=\"_ _1\"></span>the face o<span class=\"_ _1\"></span>f a challenging macro </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs352\">trading<span class=\"_ gs58\"> </span>environmen<span class=\"_ _1\"></span>t. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs353\">In January<span class=\"_ _1\"></span> 2024<span class=\"_ _1\"></span>, following <span class=\"_ _1\"></span>the subscription by<span class=\"_ _1\"></span> employees in <span class=\"_ _1\"></span>the prior <span class=\"_ _1\"></span>year <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> shares under <span class=\"_ _1\"></span>the Employee Share </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs354\">Participation Plan (<span class=\"_ _1\"></span>the \u2018Plan<span class=\"_ _1\"></span>\u2019), 202,059 shar<span class=\"_ _1\"></span>es were issued as \u2018Ma<span class=\"_ _1\"></span>tching Shares\u2019 at nominal <span class=\"_ _1\"></span>value under<span class=\"_ _1\"></span> the Plan.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls1 ws1 gs355\">In the ye<span class=\"_ _0\"></span>ar ende<span class=\"_ _0\"></span>d 31 Marc<span class=\"_ _0\"></span>h 2025:<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs356\">In May 2024<span class=\"_ _1\"></span>, 80<span class=\"_ _1\"></span>,816 ordinary shar<span class=\"_ _1\"></span>es were issued <span class=\"_ _1\"></span>following <span class=\"_ _1\"></span>the exercise o<span class=\"_ _1\"></span>f nil cost options, gr<span class=\"_ _1\"></span>anted under <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs357\">Company\u2019<span class=\"_ _1\"></span>s 2023 L<span class=\"_ _201\"></span>TIP<span class=\"_ _2\"></span>. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs358\">In September 2024<span class=\"_ _1\"></span>, 809<span class=\"_ _2\"></span>,892 ordinary shar<span class=\"_ _1\"></span>es were issued <span class=\"_ _1\"></span>to an Employee Benefit <span class=\"_ _1\"></span>T<span class=\"_ _201\"></span>rust at nominal value, as part o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs359\">annual bonus, in connection with <span class=\"_ _1\"></span>the employee remuner<span class=\"_ _1\"></span>ation and incentivisation arrangements <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the period fr<span class=\"_ _1\"></span>om </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs35a\">1<span class=\"_ gs58\"> </span>April 2023 to 31 March 2024<span class=\"_ _1\"></span>. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs35b\">In September 2024<span class=\"_ _1\"></span>, 36,487 or<span class=\"_ _1\"></span>dinary shares <span class=\"_ _1\"></span>were issued <span class=\"_ _1\"></span>following <span class=\"_ _1\"></span>the ves<span class=\"_ _1\"></span>ting of nil cost op<span class=\"_ _1\"></span>tions granted under <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs35c\">Company\u2019<span class=\"_ _1\"></span>s Deferred bonus plan. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "24.  Share capit<span class=\"_ _0\"></span>al<span class=\"_ _25a\"> </span><table class=\"s w27e h117\" id=\"_0be2961b-46db-4637-ab2b-18f4a241c64b\"><tr><td></td><td class=\"t m0 x17c h24 y22ca ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y22ca ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y22cb ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y22cb ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h7 y22cc ff3 fs5 fc1 sc0 lsfc ws113\">Allotted \u2013 E<span class=\"_ _1\"></span>quity share capital<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y21ca w43a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">240,<span class=\"_ _1\"></span>445,567 ordinary<span class=\"_ _1\"></span> shares of \u20ac0<span class=\"_ _1\"></span>.05 each (2024: 239<span class=\"_ _2\"></span>,518,372 ordinary shares of<span class=\"_ _1\"></span> \u20ac0.<span class=\"_ _1\"></span>05 each<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x71f y21ca w43b he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">12,022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x720 y21ca wbb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">11<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>76<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x721 y20e9 wba he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">12,022<span class=\"_ _25a\"> </span></div></td><td class=\"c n x722 y20e9 w43c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls85 ws90\">1<span class=\"_ _0\"></span>1,<span class=\"_ _0\"></span>976<span class=\"_ _25a\"> </span></div></td></tr></table>All ordinary<span class=\"_ _1\"></span> shares are called up, allo<span class=\"_ _1\"></span>tted and fully paid.<span class=\"_ _25a\"> </span>In the ye<span class=\"_ _0\"></span>ar ende<span class=\"_ _0\"></span>d 31 Marc<span class=\"_ _0\"></span>h 2024:<span class=\"_ _25a\"> </span>Between <span class=\"_ _1\"></span>July and F<span class=\"_ _1\"></span>ebruary<span class=\"_ _1\"></span>, 790<span class=\"_ _1\"></span>,339 Shares wer<span class=\"_ _1\"></span>e issued follo<span class=\"_ _1\"></span>wing the exer<span class=\"_ _1\"></span>cise of nil cos<span class=\"_ _1\"></span>t options, granted under<span class=\"_ _1\"></span> the Company\u2019<span class=\"_ _1\"></span>s 2013 Long <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>erm Incentive Plan (\u2018L<span class=\"_ _201\"></span>TIP\u2019).<span class=\"_ _25a\"> </span>In November<span class=\"_ _1\"></span> 2023, 19<span class=\"_ _2\"></span>,144<span class=\"_ _1\"></span>,281 ordinary<span class=\"_ _1\"></span> shares w<span class=\"_ _1\"></span>ere issued as part of<span class=\"_ _1\"></span> the capital raise along <span class=\"_ _1\"></span>with a debt extension package (<span class=\"_ _1\"></span>see note 28) <span class=\"_ _1\"></span>to allow<span class=\"_ _1\"></span> Accs<span class=\"_ _1\"></span>ys to commence commercial oper<span class=\"_ _1\"></span>ations of its North <span class=\"_ _1\"></span>American <span class=\"_ _1\"></span>Accoya plan<span class=\"_ _1\"></span>t in Kingsport, USA, strengthen its balance sheet and incr<span class=\"_ _1\"></span>ease working capital in <span class=\"_ _1\"></span>the face o<span class=\"_ _1\"></span>f a challenging macro trading<span class=\"_ gs58\"> </span>environmen<span class=\"_ _1\"></span>t. In January<span class=\"_ _1\"></span> 2024<span class=\"_ _1\"></span>, following <span class=\"_ _1\"></span>the subscription by<span class=\"_ _1\"></span> employees in <span class=\"_ _1\"></span>the prior <span class=\"_ _1\"></span>year <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> shares under <span class=\"_ _1\"></span>the Employee Share Participation Plan (<span class=\"_ _1\"></span>the \u2018Plan<span class=\"_ _1\"></span>\u2019), 202,059 shar<span class=\"_ _1\"></span>es were issued as \u2018Ma<span class=\"_ _1\"></span>tching Shares\u2019 at nominal <span class=\"_ _1\"></span>value under<span class=\"_ _1\"></span> the Plan.<span class=\"_ _25a\"> </span>In the ye<span class=\"_ _0\"></span>ar ende<span class=\"_ _0\"></span>d 31 Marc<span class=\"_ _0\"></span>h 2025:<span class=\"_ _25a\"> </span>In May 2024<span class=\"_ _1\"></span>, 80<span class=\"_ _1\"></span>,816 ordinary shar<span class=\"_ _1\"></span>es were issued <span class=\"_ _1\"></span>following <span class=\"_ _1\"></span>the exercise o<span class=\"_ _1\"></span>f nil cost options, gr<span class=\"_ _1\"></span>anted under <span class=\"_ _1\"></span>the Company\u2019<span class=\"_ _1\"></span>s 2023 L<span class=\"_ _201\"></span>TIP<span class=\"_ _2\"></span>. In September 2024<span class=\"_ _1\"></span>, 809<span class=\"_ _2\"></span>,892 ordinary shar<span class=\"_ _1\"></span>es were issued <span class=\"_ _1\"></span>to an Employee Benefit <span class=\"_ _1\"></span>T<span class=\"_ _201\"></span>rust at nominal value, as part o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the annual bonus, in connection with <span class=\"_ _1\"></span>the employee remuner<span class=\"_ _1\"></span>ation and incentivisation arrangements <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the period fr<span class=\"_ _1\"></span>om 1<span class=\"_ gs58\"> </span>April 2023 to 31 March 2024<span class=\"_ _1\"></span>. In September 2024<span class=\"_ _1\"></span>, 36,487 or<span class=\"_ _1\"></span>dinary shares <span class=\"_ _1\"></span>were issued <span class=\"_ _1\"></span>following <span class=\"_ _1\"></span>the ves<span class=\"_ _1\"></span>ting of nil cost op<span class=\"_ _1\"></span>tions granted under <span class=\"_ _1\"></span>the Company\u2019<span class=\"_ _1\"></span>s Deferred bonus plan. 25.  Other res<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>es<span class=\"_ _25a\"> </span><table class=\"s w43d h118\" id=\"_0a104996-8400-49ef-8fc5-1e0c705e845a\"><tr><td></td><td class=\"t m0 x723 h24 y22cd ff3 fs1a fc1 sc0 ls1 ws1\">Capital </td><td></td><td class=\"t m0 x272 h24 y22ce ff3 fs1a fc1 sc0 ls1 ws1\">Hedging </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x184 h24 y22cf ff3 fs1a fc1 sc0 ls1 ws1\">redemption </td><td class=\"t m0 x5dc h24 y22d0 ff3 fs1a fc1 sc0 ls1 ws1\">Merger </td><td class=\"t m0 x724 h24 y22d1 ff3 fs1a fc1 sc0 ls12d ws143\">effectiveness </td><td class=\"t m0 x725 h24 y22d2 ff3 fs1a fc1 sc0 ls1 ws1\">Other  </td><td class=\"t m0 x351 h24 y22d3 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal other </td></tr><tr><td></td><td class=\"t m0 x726 h24 y22d4 ff3 fs1a fc1 sc0 ls1 ws1\">reserve<span class=\"_ _25a\"> </span></td><td class=\"t m0 x727 h24 y22d5 ff3 fs1a fc1 sc0 ls1 ws1\">reserve<span class=\"_ _25a\"> </span></td><td class=\"t m0 x728 h24 y22d6 ff3 fs1a fc1 sc0 ls1 ws1\">reserve<span class=\"_ _25a\"> </span></td><td class=\"t m0 x729 h24 y22d7 ff3 fs1a fc1 sc0 ls1 ws1\">reserve<span class=\"_ _25a\"> </span></td><td class=\"t m0 x355 h24 y22d8 ff3 fs1a fc1 sc0 ls1 ws1\">reserves<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x5e3 h24 y22d9 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x72a h24 y22da ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x72b h24 y22db ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x725 h24 y22dc ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x72c h24 y22dd ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2150 w43e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Balance at 1 April 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x72d y2150 w43f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">148<span class=\"_ _25a\"> </span></div></td><td class=\"c n x72e y2150 w440 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">1<span class=\"_ _0\"></span>06,707<span class=\"_ _25a\"> </span></div></td><td class=\"c n x72f y2150 w3d5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _0\"></span>37<span class=\"_ _25a\"> </span></div></td><td class=\"c n x730 y2150 w441 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _1\"></span>,<span class=\"_ _0\"></span>551<span class=\"_ _25a\"> </span></div></td><td class=\"c n x731 y2150 w442 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4,<span class=\"_ _0\"></span>74<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w443 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal comprehensive income f<span class=\"_ _1\"></span>or the period<span class=\"_ _25a\"> </span></div></td><td class=\"c n x732 y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x733 y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x734 y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c7 y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x536 y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w444 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Balance at 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x735 y21c9 w445 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">14<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x575 y21c9 w446 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">1<span class=\"_ _0\"></span>06,707<span class=\"_ _25a\"> </span></div></td><td class=\"c n x736 y21c9 w3d5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _0\"></span>37<span class=\"_ _25a\"> </span></div></td><td class=\"c n x737 y21c9 w441 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _1\"></span>,<span class=\"_ _0\"></span>551<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49b y21c9 wc1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4,<span class=\"_ _0\"></span>74<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w3d3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change hedge movement<span class=\"_ _25a\"> </span></div></td><td class=\"c n x738 y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x57d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x739 y20e8 wf8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls126 ws11f\">(337<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x73a y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x73b y20e8 wf8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls126 ws11f\">(3<span class=\"_ _0\"></span>37)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w447 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Balance at 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x73c y20e9 w43f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">148<span class=\"_ _25a\"> </span></div></td><td class=\"c n x73d y20e9 w446 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">1<span class=\"_ _0\"></span>06,707<span class=\"_ _25a\"> </span></div></td><td class=\"c n x73e y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x73f y20e9 w441 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _1\"></span>,5<span class=\"_ _0\"></span>51<span class=\"_ _25a\"> </span></div></td><td class=\"c n x740 y20e9 w44 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">114,406<span class=\"_ _25a\"> </span></div></td></tr></table>The closing balance of<span class=\"_ _1\"></span> the capital redemption r<span class=\"_ _1\"></span>eserve represen<span class=\"_ _1\"></span>ts the amounts tr<span class=\"_ _1\"></span>ansferred <span class=\"_ _1\"></span>from share capital on redemption of<span class=\"_ _1\"></span> deferr<span class=\"_ _1\"></span>ed shares in a previous <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>. The merger<span class=\"_ _1\"></span> reserve arose prior<span class=\"_ _1\"></span> to <span class=\"_ _1\"></span>transition to IFRS <span class=\"_ _1\"></span>when merger accoun<span class=\"_ _1\"></span>ting was adopted.<span class=\"_ _25a\"> </span>The hedging effectiveness r<span class=\"_ _1\"></span>eserve reflects <span class=\"_ _1\"></span>the total accounted <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> under IFRS 9 in relation <span class=\"_ _1\"></span>to the <span class=\"_ _1\"></span>T<span class=\"_ _201\"></span>ricoya segment (<span class=\"_ _1\"></span>see<span class=\"_ gs58\"> </span>note 1). <span class=\"_ _1\"></span>This <span class=\"_ _1\"></span>was a historical reserve <span class=\"_ _1\"></span>when the Hull plant <span class=\"_ _1\"></span>was being constructed. <span class=\"_ _1\"></span>As part of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>T<span class=\"_ _201\"></span>ricoya UK Ltd voluntary<span class=\"_ _1\"></span> liquidation, this reserv<span class=\"_ _1\"></span>e has also been disposed of<span class=\"_ _1\"></span>. The other r<span class=\"_ _1\"></span>eserve represen<span class=\"_ _1\"></span>ts the amounts receiv<span class=\"_ _1\"></span>ed for<span class=\"_ _1\"></span> subsidiary shar<span class=\"_ _1\"></span>e capital from non-contr<span class=\"_ _1\"></span>olling interests net <span class=\"_ _1\"></span>with the carrying amount of<span class=\"_ _1\"></span> non-controlling interes<span class=\"_ _1\"></span>ts issued (<span class=\"_ _1\"></span>see note 26<span class=\"_ _1\"></span>).<span class=\"_ _25a\"> </span><div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls4f ws56 gs369\">26.  T<span class=\"_ _2\"></span>ransac<span class=\"_ _0\"></span>tions w<span class=\"_ _1\"></span>ith non-controlling interest<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs36a\">The total carrying amount o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the non-controlling interes<span class=\"_ _1\"></span>ts in TUK (T<span class=\"_ _201\"></span>ricoya UK Limited) and <span class=\"_ _1\"></span>TTL (T<span class=\"_ _12\"></span>ricoya T<span class=\"_ _201\"></span>echnologies </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs36b\">Limited) at 31 March 2022 <span class=\"_ _1\"></span>was \u20ac35.5m (2021: \u20ac37<span class=\"_ _2\"></span>.2m<span class=\"_ _1\"></span>). </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs36c\">In November<span class=\"_ _1\"></span> 2022, Accs<span class=\"_ _1\"></span>ys reached agreemen<span class=\"_ _1\"></span>t to acquire <span class=\"_ _1\"></span>full ownership of<span class=\"_ _1\"></span> TUK and <span class=\"_ _1\"></span>TTL, from its Consortium P<span class=\"_ _1\"></span>artners </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs36d\">(INEOS, MEDITE , BGF<span class=\"_ _1\"></span> &amp; V<span class=\"_ _2\"></span>olantis<span class=\"_ _1\"></span>). Under the agr<span class=\"_ _1\"></span>eement <span class=\"_ _1\"></span>Accsys acquired <span class=\"_ _1\"></span>the remaining 38.2% holding in <span class=\"_ _1\"></span>TUK that <span class=\"_ _1\"></span>TTL<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs36e\">did not already<span class=\"_ _1\"></span> own and the 23.5% holding in <span class=\"_ _1\"></span>TTL<span class=\"_ _1\"></span> that it did not alr<span class=\"_ _1\"></span>eady own. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs36f\">Consideration of<span class=\"_ _1\"></span> 11.<span class=\"_ _1\"></span>9 million new<span class=\"_ _1\"></span> ordinary <span class=\"_ _1\"></span>Accsy<span class=\"_ _1\"></span>s shares was pr<span class=\"_ _1\"></span>ovided to <span class=\"_ _1\"></span>the other <span class=\"_ _1\"></span>T<span class=\"_ _201\"></span>ricoya Consortium Partners <span class=\"_ _1\"></span>valued </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs370\">at \u20ac9<span class=\"_ _2\"></span>.5m (\u20ac0.81 per shar<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>).<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs371\">TUK and TTL<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>were consolidated in <span class=\"_ _1\"></span>the Group results in 2024<span class=\"_ _1\"></span>. Following <span class=\"_ _1\"></span>the voluntary<span class=\"_ _1\"></span> liquidation of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoya UK L<span class=\"_ _1\"></span>td on 17 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs372\">December 2024<span class=\"_ _1\"></span>, T<span class=\"_ _12\"></span>ricoya UK Ltd have been de-consolida<span class=\"_ _1\"></span>ted in 2025.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls144 wse8 gs35e\">25.  Other res<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>es<span class=\"_ _25a\"> </span></div><div class=\"gs35f\"><table class=\"s w43d h118\" id=\"_0a104996-8400-49ef-8fc5-1e0c705e845a\"><tr><td></td><td class=\"t m0 x723 h24 y22cd ff3 fs1a fc1 sc0 ls1 ws1\">Capital </td><td></td><td class=\"t m0 x272 h24 y22ce ff3 fs1a fc1 sc0 ls1 ws1\">Hedging </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x184 h24 y22cf ff3 fs1a fc1 sc0 ls1 ws1\">redemption </td><td class=\"t m0 x5dc h24 y22d0 ff3 fs1a fc1 sc0 ls1 ws1\">Merger </td><td class=\"t m0 x724 h24 y22d1 ff3 fs1a fc1 sc0 ls12d ws143\">effectiveness </td><td class=\"t m0 x725 h24 y22d2 ff3 fs1a fc1 sc0 ls1 ws1\">Other  </td><td class=\"t m0 x351 h24 y22d3 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal other </td></tr><tr><td></td><td class=\"t m0 x726 h24 y22d4 ff3 fs1a fc1 sc0 ls1 ws1\">reserve<span class=\"_ _25a\"> </span></td><td class=\"t m0 x727 h24 y22d5 ff3 fs1a fc1 sc0 ls1 ws1\">reserve<span class=\"_ _25a\"> </span></td><td class=\"t m0 x728 h24 y22d6 ff3 fs1a fc1 sc0 ls1 ws1\">reserve<span class=\"_ _25a\"> </span></td><td class=\"t m0 x729 h24 y22d7 ff3 fs1a fc1 sc0 ls1 ws1\">reserve<span class=\"_ _25a\"> </span></td><td class=\"t m0 x355 h24 y22d8 ff3 fs1a fc1 sc0 ls1 ws1\">reserves<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x5e3 h24 y22d9 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x72a h24 y22da ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x72b h24 y22db ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x725 h24 y22dc ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x72c h24 y22dd ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2150 w43e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Balance at 1 April 2023<span class=\"_ _25a\"> </span></div></td><td class=\"c n x72d y2150 w43f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">148<span class=\"_ _25a\"> </span></div></td><td class=\"c n x72e y2150 w440 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">1<span class=\"_ _0\"></span>06,707<span class=\"_ _25a\"> </span></div></td><td class=\"c n x72f y2150 w3d5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _0\"></span>37<span class=\"_ _25a\"> </span></div></td><td class=\"c n x730 y2150 w441 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _1\"></span>,<span class=\"_ _0\"></span>551<span class=\"_ _25a\"> </span></div></td><td class=\"c n x731 y2150 w442 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4,<span class=\"_ _0\"></span>74<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w443 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal comprehensive income f<span class=\"_ _1\"></span>or the period<span class=\"_ _25a\"> </span></div></td><td class=\"c n x732 y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x733 y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x734 y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6c7 y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x536 y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w444 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Balance at 31 March 2024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x735 y21c9 w445 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">14<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td><td class=\"c n x575 y21c9 w446 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">1<span class=\"_ _0\"></span>06,707<span class=\"_ _25a\"> </span></div></td><td class=\"c n x736 y21c9 w3d5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _0\"></span>37<span class=\"_ _25a\"> </span></div></td><td class=\"c n x737 y21c9 w441 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _1\"></span>,<span class=\"_ _0\"></span>551<span class=\"_ _25a\"> </span></div></td><td class=\"c n x49b y21c9 wc1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4,<span class=\"_ _0\"></span>74<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w3d3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change hedge movement<span class=\"_ _25a\"> </span></div></td><td class=\"c n x738 y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x57d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x739 y20e8 wf8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls126 ws11f\">(337<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x73a y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x73b y20e8 wf8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls126 ws11f\">(3<span class=\"_ _0\"></span>37)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w447 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Balance at 31 March 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x73c y20e9 w43f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">148<span class=\"_ _25a\"> </span></div></td><td class=\"c n x73d y20e9 w446 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">1<span class=\"_ _0\"></span>06,707<span class=\"_ _25a\"> </span></div></td><td class=\"c n x73e y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x73f y20e9 w441 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">7<span class=\"_ _1\"></span>,5<span class=\"_ _0\"></span>51<span class=\"_ _25a\"> </span></div></td><td class=\"c n x740 y20e9 w44 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">114,406<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs360\">The closing balance of<span class=\"_ _1\"></span> the capital redemption r<span class=\"_ _1\"></span>eserve represen<span class=\"_ _1\"></span>ts the amounts tr<span class=\"_ _1\"></span>ansferred <span class=\"_ _1\"></span>from share capital on </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs361\">redemption of<span class=\"_ _1\"></span> deferr<span class=\"_ _1\"></span>ed shares in a previous <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs362\">The merger<span class=\"_ _1\"></span> reserve arose prior<span class=\"_ _1\"></span> to <span class=\"_ _1\"></span>transition to IFRS <span class=\"_ _1\"></span>when merger accoun<span class=\"_ _1\"></span>ting was adopted.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs363\">The hedging effectiveness r<span class=\"_ _1\"></span>eserve reflects <span class=\"_ _1\"></span>the total accounted <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> under IFRS 9 in relation <span class=\"_ _1\"></span>to the <span class=\"_ _1\"></span>T<span class=\"_ _201\"></span>ricoya segment </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs364\">(<span class=\"_ _1\"></span>see<span class=\"_ gs58\"> </span>note 1). <span class=\"_ _1\"></span>This <span class=\"_ _1\"></span>was a historical reserve <span class=\"_ _1\"></span>when the Hull plant <span class=\"_ _1\"></span>was being constructed. <span class=\"_ _1\"></span>As part of<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>T<span class=\"_ _201\"></span>ricoya UK Ltd </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs365\">voluntary<span class=\"_ _1\"></span> liquidation, this reserv<span class=\"_ _1\"></span>e has also been disposed of<span class=\"_ _1\"></span>. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs366\">The other r<span class=\"_ _1\"></span>eserve represen<span class=\"_ _1\"></span>ts the amounts receiv<span class=\"_ _1\"></span>ed for<span class=\"_ _1\"></span> subsidiary shar<span class=\"_ _1\"></span>e capital from non-contr<span class=\"_ _1\"></span>olling interests net <span class=\"_ _1\"></span>with </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs367\">the carrying amount of<span class=\"_ _1\"></span> non-controlling interes<span class=\"_ _1\"></span>ts issued (<span class=\"_ _1\"></span>see note 26<span class=\"_ _1\"></span>).<span class=\"_ _25a\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "26.  T<span class=\"_ _2\"></span>ransac<span class=\"_ _0\"></span>tions w<span class=\"_ _1\"></span>ith non-controlling interest<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span>The total carrying amount o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the non-controlling interes<span class=\"_ _1\"></span>ts in TUK (T<span class=\"_ _201\"></span>ricoya UK Limited) and <span class=\"_ _1\"></span>TTL (T<span class=\"_ _12\"></span>ricoya T<span class=\"_ _201\"></span>echnologies Limited) at 31 March 2022 <span class=\"_ _1\"></span>was \u20ac35.5m (2021: \u20ac37<span class=\"_ _2\"></span>.2m<span class=\"_ _1\"></span>). In November<span class=\"_ _1\"></span> 2022, Accs<span class=\"_ _1\"></span>ys reached agreemen<span class=\"_ _1\"></span>t to acquire <span class=\"_ _1\"></span>full ownership of<span class=\"_ _1\"></span> TUK and <span class=\"_ _1\"></span>TTL, from its Consortium P<span class=\"_ _1\"></span>artners (INEOS, MEDITE , BGF<span class=\"_ _1\"></span> &amp; V<span class=\"_ _2\"></span>olantis<span class=\"_ _1\"></span>). Under the agr<span class=\"_ _1\"></span>eement <span class=\"_ _1\"></span>Accsys acquired <span class=\"_ _1\"></span>the remaining 38.2% holding in <span class=\"_ _1\"></span>TUK that <span class=\"_ _1\"></span>TTL<span class=\"_ _1\"></span> did not already<span class=\"_ _1\"></span> own and the 23.5% holding in <span class=\"_ _1\"></span>TTL<span class=\"_ _1\"></span> that it did not alr<span class=\"_ _1\"></span>eady own. Consideration of<span class=\"_ _1\"></span> 11.<span class=\"_ _1\"></span>9 million new<span class=\"_ _1\"></span> ordinary <span class=\"_ _1\"></span>Accsy<span class=\"_ _1\"></span>s shares was pr<span class=\"_ _1\"></span>ovided to <span class=\"_ _1\"></span>the other <span class=\"_ _1\"></span>T<span class=\"_ _201\"></span>ricoya Consortium Partners <span class=\"_ _1\"></span>valued at \u20ac9<span class=\"_ _2\"></span>.5m (\u20ac0.81 per shar<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>).<span class=\"_ _25a\"> </span>TUK and TTL<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>were consolidated in <span class=\"_ _1\"></span>the Group results in 2024<span class=\"_ _1\"></span>. Following <span class=\"_ _1\"></span>the voluntary<span class=\"_ _1\"></span> liquidation of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoya UK L<span class=\"_ _1\"></span>td on 17 December 2024<span class=\"_ _1\"></span>, T<span class=\"_ _12\"></span>ricoya UK Ltd have been de-consolida<span class=\"_ _1\"></span>ted in 2025.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls1 ws1 gs374\">27<span class=\"_ _2\"></span>. <span class=\"_ _5\"> </span>Investme<span class=\"_ _0\"></span>nt in Joint V<span class=\"_ _1\"></span>entur<span class=\"_ _0\"></span>e<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs375\">In <span class=\"_ _1\"></span>August 2020, <span class=\"_ _1\"></span>Accsys <span class=\"_ _1\"></span>together <span class=\"_ _1\"></span>with Eastman Chemical Company<span class=\"_ _1\"></span> formed a ne<span class=\"_ _1\"></span>w Company<span class=\"_ _2\"></span>, Accoya US<span class=\"_ _1\"></span>A LL<span class=\"_ _2\"></span>C, 60% </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs376\">owned by<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accsys and 40% owned by<span class=\"_ _1\"></span> Eastman. <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span> LL<span class=\"_ _1\"></span>C o<span class=\"_ _1\"></span>wns and operates an <span class=\"_ _1\"></span>Accoya plant in Kingsport, </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws5a gs377\">T<span class=\"_ _201\"></span>ennessee, USA to serv<span class=\"_ _1\"></span>e the North <span class=\"_ _1\"></span>American market. <span class=\"_ _1\"></span>The plant has a curren<span class=\"_ _1\"></span>t capacity to initially<span class=\"_ _1\"></span> produce appr<span class=\"_ _1\"></span>oximately </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs378\">43,000 cubic metr<span class=\"_ _1\"></span>es of <span class=\"_ _1\"></span>Accoy<span class=\"_ _1\"></span>a per annum and <span class=\"_ _1\"></span>to allow <span class=\"_ _1\"></span>for cos<span class=\"_ _1\"></span>t-effective expansion. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs379\">Under IFRS 11 \u2013 <span class=\"_ _1\"></span>Joint arrangements, <span class=\"_ _1\"></span>the two parties ar<span class=\"_ _1\"></span>e assessed to jointly<span class=\"_ _1\"></span> control <span class=\"_ _1\"></span>the entity<span class=\"_ _1\"></span>, due to <span class=\"_ _1\"></span>the operating </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs37a\">agreement requiring bo<span class=\"_ _1\"></span>th joint ven<span class=\"_ _1\"></span>ture partners to appr<span class=\"_ _1\"></span>ove ke<span class=\"_ _1\"></span>y business decisions. <span class=\"_ _1\"></span>Accoya US<span class=\"_ _1\"></span>A is accounted <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> as a </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs37b\">joint v<span class=\"_ _1\"></span>enture and equity<span class=\"_ _1\"></span> accounted for<span class=\"_ _1\"></span> within <span class=\"_ _1\"></span>the financial statements. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs37c\">An eight-year<span class=\"_ _1\"></span> term loan of<span class=\"_ _1\"></span> $70 million has been provided b<span class=\"_ _1\"></span>y First Horizon Bank (\u2018FHB\u2019) o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>T<span class=\"_ _201\"></span>ennessee, USA. FHB are </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs37d\">also providing a <span class=\"_ _1\"></span>further $15 million re<span class=\"_ _1\"></span>volving line of<span class=\"_ _1\"></span> credit to be utilised <span class=\"_ _1\"></span>to fund plant commissioning costs and <span class=\"_ _1\"></span>working </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs37e\">capital. The FHB <span class=\"_ _1\"></span>term loan is secured on <span class=\"_ _1\"></span>the assets of <span class=\"_ _1\"></span>Accoy<span class=\"_ _1\"></span>a USA<span class=\"_ _1\"></span> and will be supported by<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _2\"></span>\u2019s shar<span class=\"_ _1\"></span>eholders, </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs37f\">including $50 million through a limited guar<span class=\"_ _1\"></span>antee provided on a pr<span class=\"_ _1\"></span>o-rata basis, with <span class=\"_ _1\"></span>Accsy<span class=\"_ _1\"></span>s\u2019 60% share r<span class=\"_ _1\"></span>epresenting </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs380\">$30 million (<span class=\"_ _1\"></span>see note 30<span class=\"_ _1\"></span>). The in<span class=\"_ _1\"></span>terest rate <span class=\"_ _1\"></span>varies between 1.3% <span class=\"_ _1\"></span>to 2.<span class=\"_ _1\"></span>1% over<span class=\"_ _1\"></span> USD LIBOR. Principal repayments </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs381\">commence in January<span class=\"_ _1\"></span> 2026, and are calculated on a <span class=\"_ _1\"></span>ten-year amortisa<span class=\"_ _1\"></span>tion period.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs382\">The carrying amount of<span class=\"_ _1\"></span> the equity-accounted inv<span class=\"_ _1\"></span>estment is as f<span class=\"_ _1\"></span>ollows:<span class=\"_ _25a\"> </span></div><div class=\"gs383\"><table class=\"s w448 h114\" id=\"_0d074b8a-ad06-488c-98e4-438192460c2c\"><tr><td></td><td class=\"t m0 x214 h24 y22de ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22de ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22df ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22df ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y22c5 w449 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Opening balance<span class=\"_ _25a\"> </span></div></td><td class=\"c n x741 y22c5 w44a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">31<span class=\"_ _0\"></span>,68<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x742 y22c5 w44b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _0\"></span>0,8<span class=\"_ _0\"></span>59<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22b3 w44c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Investment in <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x743 y22b3 w108 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">14,490<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e9 y22b3 w44d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">4<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>26<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223d w44e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Less: <span class=\"_ _1\"></span>Accsys proportion (<span class=\"_ _1\"></span>60%) of<span class=\"_ _1\"></span> Licence fee r<span class=\"_ _1\"></span>eceived<span class=\"_ _25a\"> </span></div></td><td class=\"c n x744 y223d w44f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x745 y223d w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223e wd7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Loss for the y<span class=\"_ _1\"></span>ear<span class=\"_ _25a\"> </span></div></td><td class=\"c n x746 y223e w35 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(11<span class=\"_ _0\"></span>,871)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x747 y223e w48 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w450 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Closing balance<span class=\"_ _25a\"> </span></div></td><td class=\"c n x748 y20e9 w451 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">33<span class=\"_ _0\"></span>,85<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1fe y20e9 w452 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls81 ws8c\">31,685<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs384\">The Group has equity<span class=\"_ _1\"></span> accounted for<span class=\"_ _1\"></span> the joint <span class=\"_ _1\"></span>ventur<span class=\"_ _1\"></span>e in these consolidated financial sta<span class=\"_ _1\"></span>tements.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls1 ws1 gs385\">Recon<span class=\"_ _0\"></span>ciliatio<span class=\"_ _0\"></span>n of investme<span class=\"_ _0\"></span>nt in Accoya USA<span class=\"_ _0\"></span>:<span class=\"_ _25a\"> </span></div><div class=\"gs386\"><table class=\"s w453 h114\" id=\"_08cff1e2-7a48-4557-8178-560c927883a6\"><tr><td></td><td class=\"t m0 x214 h24 y22e0 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22e0 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22e1 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22e1 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y223b w454 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Net assets of<span class=\"_ _1\"></span> Accoy<span class=\"_ _1\"></span>a USA (USD<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x749 y223b w1a7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">6<span class=\"_ _0\"></span>5,003<span class=\"_ _25a\"> </span></div></td><td class=\"c n x74a y223b w455 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">60<span class=\"_ _0\"></span>,002<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223c w456 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">60% of ne<span class=\"_ _1\"></span>t assets of <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span> (Eur<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x74b y223c w457 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">36,024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x74c y223c w458 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">3<span class=\"_ _0\"></span>3,3<span class=\"_ _0\"></span>59<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223d w459 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Less: <span class=\"_ _1\"></span>Accsys proportion (<span class=\"_ _1\"></span>60%) of<span class=\"_ _1\"></span> Licence fee r<span class=\"_ _1\"></span>eceived to date<span class=\"_ _25a\"> </span></div></td><td class=\"c n x74d y223d w45a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">(1<span class=\"_ _0\"></span>,95<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x74e y223d w45b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>1,50<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223e w45c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change movements<span class=\"_ _25a\"> </span></div></td><td class=\"c n x74f y223e w16a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(2<span class=\"_ _0\"></span>20)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x750 y223e w45d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>74)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w450 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Closing balance<span class=\"_ _25a\"> </span></div></td><td class=\"c n x748 y20e9 w451 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">33<span class=\"_ _0\"></span>,85<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1fe y20e9 w452 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls81 ws8c\">31,685<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs388\">The income statement, balance sheet and cash <span class=\"_ _1\"></span>flows f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>Accoya US<span class=\"_ _1\"></span>A LL<span class=\"_ _2\"></span>C are set out below:<span class=\"_ _25a\"> </span></div><div class=\"gs389\"><table class=\"s w45e h119\" id=\"_14eff77d-8d21-47c8-b398-95c785028a95\"><tr><td></td><td class=\"t m0 x17c h24 y22e2 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y22e2 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h24 y22e3 ff3 fs1a fc1 sc0 ls1 ws1\">Accoya USA<span class=\"_ _1\"></span> statement of<span class=\"_ _1\"></span> comprehensive income:<span class=\"_ _25a\"> </span></td><td class=\"t m0 x182 h24 y22e3 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y22e3 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y22e4 w1d he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 lsf7 ws10d\">T<span class=\"_ _1\"></span>otal<span class=\"_ _1\"></span> revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x751 y22e4 w45f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">18<span class=\"_ _0\"></span>,089<span class=\"_ _25a\"> </span></div></td><td class=\"c n x752 y22e4 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22e5 w22 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Co<span class=\"_ _0\"></span>st of s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></div></td><td class=\"c n x753 y22e5 w460 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(17<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>939)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x564 y22e5 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22e6 w19d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gross profit<span class=\"_ _25a\"> </span></div></td><td class=\"c n x754 y22e6 w461 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">150<span class=\"_ _25a\"> </span></div></td><td class=\"c n x755 y22e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22e7 w462 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Operating costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x756 y22e7 w463 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">(1<span class=\"_ _0\"></span>6,1<span class=\"_ _0\"></span>85<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x757 y22e7 w464 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls138 ws14f\">(<span class=\"_ _1\"></span>6,653<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22e8 w465 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 lsfc ws113\">Operating loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x758 y22e8 w466 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(<span class=\"_ _0\"></span>16,03<span class=\"_ _0\"></span>5)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x759 y22e8 w464 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls138 ws14f\">(<span class=\"_ _1\"></span>6,653<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22e9 w467 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest pay<span class=\"_ _1\"></span>able<span class=\"_ _25a\"> </span></div></td><td class=\"c n x75a y22e9 w468 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(3,<span class=\"_ _0\"></span>750)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x75b y22e9 w3af he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(17<span class=\"_ _0\"></span>9)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22ea w49 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Lo<span class=\"_ _0\"></span>ss be<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>e tax<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on<span class=\"_ _25a\"> </span></div></td><td class=\"c n x75c y22ea w469 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x75d y22ea w46a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223b w50 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ax expense<span class=\"_ _25a\"> </span></div></td><td class=\"c n x75e y223b we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x75f y223b we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223c w46b he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 lsfc ws113\">T<span class=\"_ _1\"></span>otal<span class=\"_ _1\"></span> comprehensive loss<span class=\"_ _1\"></span> for the<span class=\"_ _1\"></span> financial year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x760 y223c w46c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x761 y223c w46d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223d w46e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Accsys share (<span class=\"_ _2\"></span>60%) of US JV<span class=\"_ _1\"></span> EBITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48a y223d w46f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x762 y223d w192 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>3,7<span class=\"_ _0\"></span>24)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223e w470 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Accsys share (<span class=\"_ _2\"></span>60%) of US JV<span class=\"_ _1\"></span> EBIT<span class=\"_ _25a\"> </span></div></td><td class=\"c n x763 y223e w471 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x764 y223e w18a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(3,993)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w472 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Accsys share (<span class=\"_ _2\"></span>60%) of US JV<span class=\"_ _1\"></span> total loss <span class=\"_ _1\"></span>from operations<span class=\"_ _25a\"> </span></div></td><td class=\"c n x765 y20e9 w35 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(11,<span class=\"_ _0\"></span>871)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x766 y20e9 w473 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls1 ws1 gs38a\">Stat<span class=\"_ _0\"></span>ement of fin<span class=\"_ _0\"></span>ancial p<span class=\"_ _0\"></span>osition<span class=\"_ _0\"></span>:<span class=\"_ _25a\"> </span></div><div class=\"gs38b\"><table class=\"s w474 h11a\" id=\"_acd25f02-e456-442d-b922-5ca5dcd5fb8b\"><tr><td></td><td class=\"t m0 x17c h24 y22eb ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y22eb ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y22ec ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y22ec ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h7 y22ed ff3 fs5 fc1 sc0 ls107 ws7f\">Non-current assets<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y20fe w7d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Property<span class=\"_ _1\"></span>, plant and equipment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x767 y20fe w475 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls138 ws14f\">1<span class=\"_ _1\"></span>26,54<span class=\"_ _1\"></span>2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x768 y20fe w476 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">12<span class=\"_ _0\"></span>2,<span class=\"_ _0\"></span>662<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20ff w81 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Right of<span class=\"_ _1\"></span> use assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x769 y20ff w477 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6<span class=\"_ _0\"></span>,328<span class=\"_ _25a\"> </span></div></td><td class=\"c n x76a y20ff w478 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">6<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>19<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x463 y214b w479 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">132,<span class=\"_ _0\"></span>870<span class=\"_ _25a\"> </span></div></td><td class=\"c n x76b y214b w47a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9,<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y22ee ff3 fs5 fc1 sc0 ls107 ws7f\">Current assets<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y214c w89 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Inventories<span class=\"_ _25a\"> </span></div></td><td class=\"c n x76c y214c w47b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">9<span class=\"_ _1\"></span>,021<span class=\"_ _25a\"> </span></div></td><td class=\"c n x76d y214c w47c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>201<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2172 w8d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td class=\"c n x76e y2172 w3f1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1,1<span class=\"_ _0\"></span>62<span class=\"_ _25a\"> </span></div></td><td class=\"c n x76f y2172 w47d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">114<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2104 w90 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _25a\"> </span></div></td><td class=\"c n x770 y2104 w47e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">1<span class=\"_ _0\"></span>,675<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66e y2104 w47f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6<span class=\"_ _0\"></span>,08<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x771 y2105 w480 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">11,<span class=\"_ _0\"></span>858<span class=\"_ _25a\"> </span></div></td><td class=\"c n x772 y2105 w481 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y22ef ff3 fs5 fc1 sc0 lsfc ws113\">Current liabili<span class=\"_ _1\"></span>ties<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y214e w98 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other pay<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td class=\"c n x773 y214e w482 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">(2,879)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x774 y214e w483 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7 wsb\">(10,<span class=\"_ _0\"></span>508)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w9c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Obligation under lease liabilities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x775 y214f w484 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls138 ws14f\">(<span class=\"_ _2\"></span>6,560)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x776 y214f w485 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x777 y2109 w486 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _3\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x778 y2109 w487 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls78 ws75\">(10,<span class=\"_ _2\"></span>999)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w488 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls107 ws7f\">Net current assets<span class=\"_ _1\"></span>/<span class=\"_ _1\"></span>(liabilities<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x779 y210a w489 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">2<span class=\"_ _0\"></span>,41<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x77a y210a w48a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(3<span class=\"_ _0\"></span>,595)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y22f0 ff3 fs5 fc1 sc0 ls107 ws7f\">Non-current liabilities<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w9c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Obligation under lease liabilities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4aa y2150 w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x77b y2150 w48b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w48c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other long <span class=\"_ _1\"></span>term borrowing<span class=\"_ _25a\"> </span></div></td><td class=\"c n x77c y20e6 w48d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>75,<span class=\"_ _0\"></span>249)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x77d y20e6 w48e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls12a ws128\">(63,<span class=\"_ _1\"></span>701)<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x463 y20e7 w48d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>75,<span class=\"_ _0\"></span>249)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x77e y20e7 w48f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>0,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>36)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 wb5 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls107 ws7f\">Net assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x77f y20e8 w490 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">60<span class=\"_ _0\"></span>,040<span class=\"_ _25a\"> </span></div></td><td class=\"c n x780 y20e8 w491 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls108 ws120\">55,650<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w492 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws75\">V<span class=\"_ _1\"></span>alue attributable <span class=\"_ _0\"></span>to Accsy<span class=\"_ _1\"></span>s T<span class=\"_ _2\"></span>echnologies<span class=\"_ _25a\"> </span></div></td><td class=\"c n x781 y20e9 w31d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">36<span class=\"_ _0\"></span>,02<span class=\"_ _1\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x742 y20e9 w493 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">33<span class=\"_ _0\"></span>,39<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"gs38c\"><table class=\"s w494 h11b\" id=\"_344fb7e4-fbf6-4c41-9e3f-1bf5af872f2c\"><tr><td></td><td class=\"t m0 x17c h24 y22f1 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y22f1 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y22f2 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y22f2 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y210d w495 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Cash flows from operating activities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x782 y210d w496 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(26<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>41)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x783 y210d w497 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w498 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Cash flows from investing activities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x717 y20e7 w132 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x784 y20e7 w499 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(56<span class=\"_ _0\"></span>,5<span class=\"_ _0\"></span>53)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w49a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Cash flows from financing activities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x785 y20e8 w49b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30<span class=\"_ _0\"></span>,00<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x786 y20e8 w7b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">58,620<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w49c he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Ne<span class=\"_ _0\"></span>t dec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ase i<span class=\"_ _0\"></span>n cas<span class=\"_ _0\"></span>h and c<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>h equ<span class=\"_ _0\"></span>ival<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></div></td><td class=\"c n x787 y20e9 w49d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>15<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x788 y20e9 w49e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">(<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>,612<span class=\"_ _0\"></span>)</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "27<span class=\"_ _2\"></span>. <span class=\"_ _5\"> </span>Investme<span class=\"_ _0\"></span>nt in Joint V<span class=\"_ _1\"></span>entur<span class=\"_ _0\"></span>e<span class=\"_ _25a\"> </span>In <span class=\"_ _1\"></span>August 2020, <span class=\"_ _1\"></span>Accsys <span class=\"_ _1\"></span>together <span class=\"_ _1\"></span>with Eastman Chemical Company<span class=\"_ _1\"></span> formed a ne<span class=\"_ _1\"></span>w Company<span class=\"_ _2\"></span>, Accoya US<span class=\"_ _1\"></span>A LL<span class=\"_ _2\"></span>C, 60% owned by<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accsys and 40% owned by<span class=\"_ _1\"></span> Eastman. <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span> LL<span class=\"_ _1\"></span>C o<span class=\"_ _1\"></span>wns and operates an <span class=\"_ _1\"></span>Accoya plant in Kingsport, T<span class=\"_ _201\"></span>ennessee, USA to serv<span class=\"_ _1\"></span>e the North <span class=\"_ _1\"></span>American market. <span class=\"_ _1\"></span>The plant has a curren<span class=\"_ _1\"></span>t capacity to initially<span class=\"_ _1\"></span> produce appr<span class=\"_ _1\"></span>oximately 43,000 cubic metr<span class=\"_ _1\"></span>es of <span class=\"_ _1\"></span>Accoy<span class=\"_ _1\"></span>a per annum and <span class=\"_ _1\"></span>to allow <span class=\"_ _1\"></span>for cos<span class=\"_ _1\"></span>t-effective expansion. Under IFRS 11 \u2013 <span class=\"_ _1\"></span>Joint arrangements, <span class=\"_ _1\"></span>the two parties ar<span class=\"_ _1\"></span>e assessed to jointly<span class=\"_ _1\"></span> control <span class=\"_ _1\"></span>the entity<span class=\"_ _1\"></span>, due to <span class=\"_ _1\"></span>the operating agreement requiring bo<span class=\"_ _1\"></span>th joint ven<span class=\"_ _1\"></span>ture partners to appr<span class=\"_ _1\"></span>ove ke<span class=\"_ _1\"></span>y business decisions. <span class=\"_ _1\"></span>Accoya US<span class=\"_ _1\"></span>A is accounted <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> as a joint v<span class=\"_ _1\"></span>enture and equity<span class=\"_ _1\"></span> accounted for<span class=\"_ _1\"></span> within <span class=\"_ _1\"></span>the financial statements. An eight-year<span class=\"_ _1\"></span> term loan of<span class=\"_ _1\"></span> $70 million has been provided b<span class=\"_ _1\"></span>y First Horizon Bank (\u2018FHB\u2019) o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>T<span class=\"_ _201\"></span>ennessee, USA. FHB are also providing a <span class=\"_ _1\"></span>further $15 million re<span class=\"_ _1\"></span>volving line of<span class=\"_ _1\"></span> credit to be utilised <span class=\"_ _1\"></span>to fund plant commissioning costs and <span class=\"_ _1\"></span>working capital. The FHB <span class=\"_ _1\"></span>term loan is secured on <span class=\"_ _1\"></span>the assets of <span class=\"_ _1\"></span>Accoy<span class=\"_ _1\"></span>a USA<span class=\"_ _1\"></span> and will be supported by<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _2\"></span>\u2019s shar<span class=\"_ _1\"></span>eholders, including $50 million through a limited guar<span class=\"_ _1\"></span>antee provided on a pr<span class=\"_ _1\"></span>o-rata basis, with <span class=\"_ _1\"></span>Accsy<span class=\"_ _1\"></span>s\u2019 60% share r<span class=\"_ _1\"></span>epresenting $30 million (<span class=\"_ _1\"></span>see note 30<span class=\"_ _1\"></span>). The in<span class=\"_ _1\"></span>terest rate <span class=\"_ _1\"></span>varies between 1.3% <span class=\"_ _1\"></span>to 2.<span class=\"_ _1\"></span>1% over<span class=\"_ _1\"></span> USD LIBOR. Principal repayments commence in January<span class=\"_ _1\"></span> 2026, and are calculated on a <span class=\"_ _1\"></span>ten-year amortisa<span class=\"_ _1\"></span>tion period.<span class=\"_ _25a\"> </span>The carrying amount of<span class=\"_ _1\"></span> the equity-accounted inv<span class=\"_ _1\"></span>estment is as f<span class=\"_ _1\"></span>ollows:<span class=\"_ _25a\"> </span><table class=\"s w448 h114\" id=\"_0d074b8a-ad06-488c-98e4-438192460c2c\"><tr><td></td><td class=\"t m0 x214 h24 y22de ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22de ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22df ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22df ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y22c5 w449 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Opening balance<span class=\"_ _25a\"> </span></div></td><td class=\"c n x741 y22c5 w44a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">31<span class=\"_ _0\"></span>,68<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x742 y22c5 w44b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">3<span class=\"_ _0\"></span>0,8<span class=\"_ _0\"></span>59<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22b3 w44c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Investment in <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x743 y22b3 w108 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls80 ws6\">14,490<span class=\"_ _25a\"> </span></div></td><td class=\"c n x3e9 y22b3 w44d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">4<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>26<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223d w44e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Less: <span class=\"_ _1\"></span>Accsys proportion (<span class=\"_ _1\"></span>60%) of<span class=\"_ _1\"></span> Licence fee r<span class=\"_ _1\"></span>eceived<span class=\"_ _25a\"> </span></div></td><td class=\"c n x744 y223d w44f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x745 y223d w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223e wd7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Loss for the y<span class=\"_ _1\"></span>ear<span class=\"_ _25a\"> </span></div></td><td class=\"c n x746 y223e w35 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(11<span class=\"_ _0\"></span>,871)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x747 y223e w48 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w450 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Closing balance<span class=\"_ _25a\"> </span></div></td><td class=\"c n x748 y20e9 w451 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">33<span class=\"_ _0\"></span>,85<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1fe y20e9 w452 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls81 ws8c\">31,685<span class=\"_ _25a\"> </span></div></td></tr></table>The Group has equity<span class=\"_ _1\"></span> accounted for<span class=\"_ _1\"></span> the joint <span class=\"_ _1\"></span>ventur<span class=\"_ _1\"></span>e in these consolidated financial sta<span class=\"_ _1\"></span>tements.<span class=\"_ _25a\"> </span>Recon<span class=\"_ _0\"></span>ciliatio<span class=\"_ _0\"></span>n of investme<span class=\"_ _0\"></span>nt in Accoya USA<span class=\"_ _0\"></span>:<span class=\"_ _25a\"> </span><table class=\"s w453 h114\" id=\"_08cff1e2-7a48-4557-8178-560c927883a6\"><tr><td></td><td class=\"t m0 x214 h24 y22e0 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y22e0 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y22e1 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y22e1 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y223b w454 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Net assets of<span class=\"_ _1\"></span> Accoy<span class=\"_ _1\"></span>a USA (USD<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x749 y223b w1a7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">6<span class=\"_ _0\"></span>5,003<span class=\"_ _25a\"> </span></div></td><td class=\"c n x74a y223b w455 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">60<span class=\"_ _0\"></span>,002<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223c w456 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">60% of ne<span class=\"_ _1\"></span>t assets of <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span> (Eur<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x74b y223c w457 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">36,024<span class=\"_ _25a\"> </span></div></td><td class=\"c n x74c y223c w458 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">3<span class=\"_ _0\"></span>3,3<span class=\"_ _0\"></span>59<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223d w459 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Less: <span class=\"_ _1\"></span>Accsys proportion (<span class=\"_ _1\"></span>60%) of<span class=\"_ _1\"></span> Licence fee r<span class=\"_ _1\"></span>eceived to date<span class=\"_ _25a\"> </span></div></td><td class=\"c n x74d y223d w45a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">(1<span class=\"_ _0\"></span>,95<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x74e y223d w45b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(<span class=\"_ _0\"></span>1,50<span class=\"_ _0\"></span>0)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223e w45c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Foreign ex<span class=\"_ _1\"></span>change movements<span class=\"_ _25a\"> </span></div></td><td class=\"c n x74f y223e w16a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(2<span class=\"_ _0\"></span>20)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x750 y223e w45d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13a ws152\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>74)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w450 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Closing balance<span class=\"_ _25a\"> </span></div></td><td class=\"c n x748 y20e9 w451 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">33<span class=\"_ _0\"></span>,85<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x1fe y20e9 w452 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls81 ws8c\">31,685<span class=\"_ _25a\"> </span></div></td></tr></table>The income statement, balance sheet and cash <span class=\"_ _1\"></span>flows f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>Accoya US<span class=\"_ _1\"></span>A LL<span class=\"_ _2\"></span>C are set out below:<span class=\"_ _25a\"> </span><table class=\"s w45e h119\" id=\"_14eff77d-8d21-47c8-b398-95c785028a95\"><tr><td></td><td class=\"t m0 x17c h24 y22e2 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y22e2 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h24 y22e3 ff3 fs1a fc1 sc0 ls1 ws1\">Accoya USA<span class=\"_ _1\"></span> statement of<span class=\"_ _1\"></span> comprehensive income:<span class=\"_ _25a\"> </span></td><td class=\"t m0 x182 h24 y22e3 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y22e3 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y22e4 w1d he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 lsf7 ws10d\">T<span class=\"_ _1\"></span>otal<span class=\"_ _1\"></span> revenue<span class=\"_ _25a\"> </span></div></td><td class=\"c n x751 y22e4 w45f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">18<span class=\"_ _0\"></span>,089<span class=\"_ _25a\"> </span></div></td><td class=\"c n x752 y22e4 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22e5 w22 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Co<span class=\"_ _0\"></span>st of s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></div></td><td class=\"c n x753 y22e5 w460 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(17<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>939)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x564 y22e5 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22e6 w19d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Gross profit<span class=\"_ _25a\"> </span></div></td><td class=\"c n x754 y22e6 w461 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">150<span class=\"_ _25a\"> </span></div></td><td class=\"c n x755 y22e6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22e7 w462 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Operating costs<span class=\"_ _25a\"> </span></div></td><td class=\"c n x756 y22e7 w463 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">(1<span class=\"_ _0\"></span>6,1<span class=\"_ _0\"></span>85<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x757 y22e7 w464 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls138 ws14f\">(<span class=\"_ _1\"></span>6,653<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22e8 w465 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 lsfc ws113\">Operating loss<span class=\"_ _25a\"> </span></div></td><td class=\"c n x758 y22e8 w466 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls127 wsf7\">(<span class=\"_ _0\"></span>16,03<span class=\"_ _0\"></span>5)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x759 y22e8 w464 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls138 ws14f\">(<span class=\"_ _1\"></span>6,653<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22e9 w467 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest pay<span class=\"_ _1\"></span>able<span class=\"_ _25a\"> </span></div></td><td class=\"c n x75a y22e9 w468 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(3,<span class=\"_ _0\"></span>750)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x75b y22e9 w3af he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(17<span class=\"_ _0\"></span>9)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y22ea w49 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Lo<span class=\"_ _0\"></span>ss be<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>e tax<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on<span class=\"_ _25a\"> </span></div></td><td class=\"c n x75c y22ea w469 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x75d y22ea w46a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223b w50 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ax expense<span class=\"_ _25a\"> </span></div></td><td class=\"c n x75e y223b we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x75f y223b we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223c w46b he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 lsfc ws113\">T<span class=\"_ _1\"></span>otal<span class=\"_ _1\"></span> comprehensive loss<span class=\"_ _1\"></span> for the<span class=\"_ _1\"></span> financial year<span class=\"_ _25a\"> </span></div></td><td class=\"c n x760 y223c w46c he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x761 y223c w46d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223d w46e he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Accsys share (<span class=\"_ _2\"></span>60%) of US JV<span class=\"_ _1\"></span> EBITDA<span class=\"_ _25a\"> </span></div></td><td class=\"c n x48a y223d w46f he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x762 y223d w192 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>3,7<span class=\"_ _0\"></span>24)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y223e w470 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Accsys share (<span class=\"_ _2\"></span>60%) of US JV<span class=\"_ _1\"></span> EBIT<span class=\"_ _25a\"> </span></div></td><td class=\"c n x763 y223e w471 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x764 y223e w18a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(3,993)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w472 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Accsys share (<span class=\"_ _2\"></span>60%) of US JV<span class=\"_ _1\"></span> total loss <span class=\"_ _1\"></span>from operations<span class=\"_ _25a\"> </span></div></td><td class=\"c n x765 y20e9 w35 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(11,<span class=\"_ _0\"></span>871)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x766 y20e9 w473 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr></table>Stat<span class=\"_ _0\"></span>ement of fin<span class=\"_ _0\"></span>ancial p<span class=\"_ _0\"></span>osition<span class=\"_ _0\"></span>:<span class=\"_ _25a\"> </span><table class=\"s w474 h11a\" id=\"_acd25f02-e456-442d-b922-5ca5dcd5fb8b\"><tr><td></td><td class=\"t m0 x17c h24 y22eb ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y22eb ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y22ec ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y22ec ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x1ff h7 y22ed ff3 fs5 fc1 sc0 ls107 ws7f\">Non-current assets<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y20fe w7d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Property<span class=\"_ _1\"></span>, plant and equipment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x767 y20fe w475 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls138 ws14f\">1<span class=\"_ _1\"></span>26,54<span class=\"_ _1\"></span>2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x768 y20fe w476 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">12<span class=\"_ _0\"></span>2,<span class=\"_ _0\"></span>662<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20ff w81 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Right of<span class=\"_ _1\"></span> use assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x769 y20ff w477 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6<span class=\"_ _0\"></span>,328<span class=\"_ _25a\"> </span></div></td><td class=\"c n x76a y20ff w478 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">6<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>19<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x463 y214b w479 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">132,<span class=\"_ _0\"></span>870<span class=\"_ _25a\"> </span></div></td><td class=\"c n x76b y214b w47a he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9,<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y22ee ff3 fs5 fc1 sc0 ls107 ws7f\">Current assets<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y214c w89 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Inventories<span class=\"_ _25a\"> </span></div></td><td class=\"c n x76c y214c w47b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">9<span class=\"_ _1\"></span>,021<span class=\"_ _25a\"> </span></div></td><td class=\"c n x76d y214c w47c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>201<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2172 w8d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td class=\"c n x76e y2172 w3f1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls84 ws8f\">1,1<span class=\"_ _0\"></span>62<span class=\"_ _25a\"> </span></div></td><td class=\"c n x76f y2172 w47d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">114<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2104 w90 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _25a\"> </span></div></td><td class=\"c n x770 y2104 w47e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls3d ws43\">1<span class=\"_ _0\"></span>,675<span class=\"_ _25a\"> </span></div></td><td class=\"c n x66e y2104 w47f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">6<span class=\"_ _0\"></span>,08<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x771 y2105 w480 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">11,<span class=\"_ _0\"></span>858<span class=\"_ _25a\"> </span></div></td><td class=\"c n x772 y2105 w481 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y22ef ff3 fs5 fc1 sc0 lsfc ws113\">Current liabili<span class=\"_ _1\"></span>ties<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y214e w98 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other pay<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td class=\"c n x773 y214e w482 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls70 ws7b\">(2,879)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x774 y214e w483 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7 wsb\">(10,<span class=\"_ _0\"></span>508)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y214f w9c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Obligation under lease liabilities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x775 y214f w484 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls138 ws14f\">(<span class=\"_ _2\"></span>6,560)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x776 y214f w485 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x777 y2109 w486 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _3\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x778 y2109 w487 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls78 ws75\">(10,<span class=\"_ _2\"></span>999)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y210a w488 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls107 ws7f\">Net current assets<span class=\"_ _1\"></span>/<span class=\"_ _1\"></span>(liabilities<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x779 y210a w489 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">2<span class=\"_ _0\"></span>,41<span class=\"_ _0\"></span>9<span class=\"_ _25a\"> </span></div></td><td class=\"c n x77a y210a w48a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(3<span class=\"_ _0\"></span>,595)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y22f0 ff3 fs5 fc1 sc0 ls107 ws7f\">Non-current liabilities<span class=\"_ _25a\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w9c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Obligation under lease liabilities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x4aa y2150 w70 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x77b y2150 w48b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w48c he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Other long <span class=\"_ _1\"></span>term borrowing<span class=\"_ _25a\"> </span></div></td><td class=\"c n x77c y20e6 w48d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>75,<span class=\"_ _0\"></span>249)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x77d y20e6 w48e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls12a ws128\">(63,<span class=\"_ _1\"></span>701)<span class=\"_ _25a\"> </span></div></td></tr><tr><td></td><td class=\"c n x463 y20e7 w48d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls129 ws13e\">(<span class=\"_ _0\"></span>75,<span class=\"_ _0\"></span>249)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x77e y20e7 w48f he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>0,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>36)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 wb5 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls107 ws7f\">Net assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x77f y20e8 w490 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">60<span class=\"_ _0\"></span>,040<span class=\"_ _25a\"> </span></div></td><td class=\"c n x780 y20e8 w491 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls108 ws120\">55,650<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w492 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws75\">V<span class=\"_ _1\"></span>alue attributable <span class=\"_ _0\"></span>to Accsy<span class=\"_ _1\"></span>s T<span class=\"_ _2\"></span>echnologies<span class=\"_ _25a\"> </span></div></td><td class=\"c n x781 y20e9 w31d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">36<span class=\"_ _0\"></span>,02<span class=\"_ _1\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x742 y20e9 w493 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">33<span class=\"_ _0\"></span>,39<span class=\"_ _0\"></span>0<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w494 h11b\" id=\"_344fb7e4-fbf6-4c41-9e3f-1bf5af872f2c\"><tr><td></td><td class=\"t m0 x17c h24 y22f1 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y22f1 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y22f2 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y22f2 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y210d w495 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Cash flows from operating activities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x782 y210d w496 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(26<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>41)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x783 y210d w497 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w498 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Cash flows from investing activities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x717 y20e7 w132 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">(<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x784 y20e7 w499 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(56<span class=\"_ _0\"></span>,5<span class=\"_ _0\"></span>53)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w49a he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Cash flows from financing activities<span class=\"_ _25a\"> </span></div></td><td class=\"c n x785 y20e8 w49b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30<span class=\"_ _0\"></span>,00<span class=\"_ _0\"></span>4<span class=\"_ _25a\"> </span></div></td><td class=\"c n x786 y20e8 w7b he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">58,620<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w49c he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Ne<span class=\"_ _0\"></span>t dec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ase i<span class=\"_ _0\"></span>n cas<span class=\"_ _0\"></span>h and c<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>h equ<span class=\"_ _0\"></span>ival<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></div></td><td class=\"c n x787 y20e9 w49d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>15<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x788 y20e9 w49e he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6d ws78\">(<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>,612<span class=\"_ _0\"></span>)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls4f ws56 gs38e\">28.  Commitments under loan agreeme<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _25a\"> </span></div><div class=\"gs38f\"><table class=\"s w49f h11c\" id=\"_e82e7129-b9e6-4fc2-820a-b853503c03fa\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x78a h24 y22f3 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x78b h24 y22f3 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x78c h24 y22f4 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x78d h24 y22f4 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x78e h7 y22f5 ff3 fs5 fc1 sc0 ls107 ws7f\">Loan obligations<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x78f y22f6 w3f0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Within one year<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x790 y22f6 w4a0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">5<span class=\"_ _0\"></span>,625<span class=\"_ _25a\"> </span></div></td><td class=\"c n x791 y22f6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x78f y22f7 w3f2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws2d\">In the second to fifth years inclusive<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x792 y22f7 w4a1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">50,075<span class=\"_ _25a\"> </span></div></td><td class=\"c n x793 y22f7 w451 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">32<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>46<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x78f y22f8 w4a2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">In greater than five years<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x794 y22f8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x795 y22f8 w4a3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">2<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x78f y22f9 w4a4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Present <span class=\"_ _1\"></span>value of loan obligations<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x796 y22f9 w4a5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls108 ws120\">55,700<span class=\"_ _25a\"> </span></div></td><td class=\"c n x797 y22f9 w4a6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">60,<span class=\"_ _0\"></span>204<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x78e h7 y22fa ff3 fs5 fc1 sc0 ls1 ws1\">Am<span class=\"_ _0\"></span>oun<span class=\"_ _0\"></span>ts pa<span class=\"_ _0\"></span>yab<span class=\"_ _0\"></span>le un<span class=\"_ _0\"></span>der l<span class=\"_ _0\"></span>oan a<span class=\"_ _0\"></span>gre<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s \u2013 und<span class=\"_ _0\"></span>isc<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>ed c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows:<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x78f y22fb w3f0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Within one year<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x798 y22fb w1ef he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x799 y22fb w54 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,6<span class=\"_ _0\"></span>46<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x78f y22fc w3f2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws2d\">In the second to fifth years inclusive<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x79a y22fc w4a7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">64,<span class=\"_ _0\"></span>505<span class=\"_ _25a\"> </span></div></td><td class=\"c n x79b y22fc w4a8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">3<span class=\"_ _0\"></span>4,<span class=\"_ _0\"></span>294<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x78f y22fd w3f5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">After five years<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x79c y22fd we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x79d y22fd w4a9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">4<span class=\"_ _0\"></span>3,9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x78f y22fe w4aa he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Less future finance charges<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x79e y22fe w4ab he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(16<span class=\"_ _0\"></span>,090)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x79f y22fe w4ac he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>6<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x78f y22ff w4a4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Present <span class=\"_ _1\"></span>value of loan obligations<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x796 y22ff w4a5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls108 ws120\">55,700<span class=\"_ _25a\"> </span></div></td><td class=\"c n x797 y22ff w4a6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">60,<span class=\"_ _0\"></span>204<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x7a0 h1b y2300 ff5 fs4 fc4 sc0 ls4f ws56\">Loan reconciliation<span class=\"_ _25a\"> </span></td><td></td><td class=\"c n x7a1 y2301 w241 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x7a2 y2301 w230 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x7a3 h24 y2302 ff3 fs1a fc1 sc0 ls1 ws1\">Convertible </td><td></td><td></td><td></td><td class=\"t m0 x7a4 h24 y2303 ff3 fs1a fc1 sc0 ls1 ws1\">Convertible </td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x7a5 h24 y2304 ff3 fs1a fc1 sc0 ls1 ws1\">loan note </td><td></td><td></td><td></td><td class=\"t m0 x7a6 h24 y2305 ff3 fs1a fc1 sc0 ls1 ws1\">loan note </td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x7a7 h24 y2306 ff3 fs1a fc1 sc0 ls1 ws1\">with </td><td></td><td></td><td></td><td class=\"t m0 x7a8 h24 y2307 ff3 fs1a fc1 sc0 ls1 ws1\">with </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x7a9 h24 y2308 ff3 fs1a fc1 sc0 ls1 ws1\">ABN debt </td><td class=\"t m0 x7aa h24 y2309 ff3 fs1a fc1 sc0 ls1 ws1\">embedded </td><td class=\"t m0 x7ab h24 y230a ff3 fs1a fc1 sc0 ls1 ws1\">NatWes<span class=\"_ _1\"></span>t </td><td></td><td class=\"t m0 x7ac h24 y230b ff3 fs1a fc1 sc0 ls1 ws1\">ABN debt </td><td class=\"t m0 x7ad h24 y230c ff3 fs1a fc1 sc0 ls1 ws1\">embedded </td><td class=\"t m0 x7ae h24 y230d ff3 fs1a fc1 sc0 ls1 ws1\">NatWes<span class=\"_ _1\"></span>t </td><td></td></tr><tr><td></td><td class=\"t m0 x7af h24 y230e ff3 fs1a fc1 sc0 ls1 ws1\">facilities<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7b0 h24 y230f ff3 fs1a fc1 sc0 ls1 ws1\">derivative<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7b1 h24 y2310 ff3 fs1a fc1 sc0 ls1 ws1\">facility<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7b2 h24 y2310 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7b3 h24 y2311 ff3 fs1a fc1 sc0 ls1 ws1\">facilities<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7b4 h24 y2312 ff3 fs1a fc1 sc0 ls1 ws1\">derivative<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7b5 h24 y2313 ff3 fs1a fc1 sc0 ls1 ws1\">facility<span class=\"_ _25a\"> </span></td><td class=\"t m0 x78b h24 y2313 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x7b6 h24 y2314 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7b7 h24 y2315 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7b8 h24 y2316 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7b9 h24 y2316 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7ba h24 y2317 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7bb h24 y2318 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7bc h24 y2319 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x78d h24 y2319 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x78f y20e9 w4ad he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Loan balance<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7bd y20e9 w4ae he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">32,<span class=\"_ _0\"></span>479<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7be y20e9 w4af he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">22,608<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7bf y20e9 w6d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c0 y231b w4b0 h11d\"><div class=\"t m0 x18b h26 y231a ff4 fs5 fc1 sc0 ls1 ws1\"><span class=\"ls108 ws120\">55,087 <span class=\"_ _a0\"> </span></span> 32<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>46 <span class=\"_ _bc\"> </span> 2<span class=\"_ _0\"></span>1,0<span class=\"_ _0\"></span>84 <span class=\"_ _a2\"> </span><span class=\"ls13a ws152\"> 6<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>674<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span></span> 60,<span class=\"_ _0\"></span>204 </div></td><td></td><td></td><td></td><td></td></tr></table></div><div class=\"t m0 h26 ff4 fs5 fc1 sc0 ls1 ws1 gs390\">Fair<span class=\"_ _1\"></span> value of<span class=\"_ _1\"></span> embedded derivative<span class=\"_ _c3\"> </span>\u2013<span class=\"_ _bf\"> </span><span class=\"ls6d ws78\"> 613<span class=\"_ _0\"></span> <span class=\"_ _34\"> </span></span>\u2013<span class=\"_ _39\"> </span><span class=\"ls6d ws78\"> 61<span class=\"_ _0\"></span>3 <span class=\"_ _67\"> </span></span>\u2013<span class=\"_ _13f\"> </span>\u2013<span class=\"_ _60\"> </span>\u2013<span class=\"_ _cc\"> </span>\u2013<span class=\"_ _25a\"> </span></div><div class=\"t m0 h26 ff4 fs5 fc1 sc0 ls1 ws1 gs391\">Loan balance as at 31 March<span class=\"_ _8a\"> </span><span class=\"ls7c ws88\"> 32<span class=\"_ _0\"></span>,47<span class=\"_ _0\"></span>9 <span class=\"_ _f7\"> </span><span class=\"ls12a ws128\"> 23,221<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span><span class=\"ls1 ws1\">\u2013<span class=\"_ _b8\"> </span><span class=\"ls108 ws120\"> 55,7<span class=\"_ _1\"></span>00 <span class=\"_ _a2\"> </span><span class=\"ls1 ws1\"> 32,<span class=\"_ _0\"></span>44<span class=\"_ _0\"></span>6 <span class=\"_ _bc\"> </span> 21<span class=\"_ _0\"></span>,08<span class=\"_ _0\"></span>4 <span class=\"_ _a0\"> </span><span class=\"ls13a ws152\"> 6<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>674<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span></span> 60<span class=\"_ _0\"></span>,20<span class=\"_ _0\"></span>4 </span></span></span></span></span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls1 ws1 gs392\">ABN Deb<span class=\"_ _0\"></span>t F<span class=\"_ _1\"></span>acil<span class=\"_ _0\"></span>ities<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs393\">In March 2025, <span class=\"_ _1\"></span>Accsys and <span class=\"_ _1\"></span>ABN <span class=\"_ _1\"></span>Amro agreed <span class=\"_ _1\"></span>to amend and extend the Company\u2019<span class=\"_ _1\"></span>s main borro<span class=\"_ _1\"></span>wing facilities by<span class=\"_ _1\"></span> 18 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs394\">months to a maturity<span class=\"_ _1\"></span> date of<span class=\"_ _1\"></span> 30 September 2027<span class=\"_ _201\"></span>. The f<span class=\"_ _1\"></span>acilities agreement with <span class=\"_ _1\"></span>ABN <span class=\"_ _1\"></span>Amro comprise a:<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs395\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs396\">\u20ac33m remaining <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>erm Loan Facility<span class=\"_ _2\"></span>. </div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs397\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs398\">\u20ac22.5m Revolving Cr<span class=\"_ _1\"></span>edit Facility<span class=\"_ _1\"></span> (\u2018RCF\u2019). </div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs399\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs39a\">The T<span class=\"_ _12\"></span>erm Loan has capital repayments commencing on 1 <span class=\"_ _1\"></span>April 2025 of \u20ac1.<span class=\"_ _2\"></span>125m and then, quarterly payments o<span class=\"_ _1\"></span>f </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws45 gs39b\">\u20ac1.<span class=\"_ _1\"></span>125m thereafter<span class=\"_ _2\"></span>. </div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs39c\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs39d\">T<span class=\"_ _201\"></span>erm Loan interest v<span class=\"_ _1\"></span>aries between 4.34% and 5.34%.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h13 ff4 fs1 fc3 sc0 lsca ws95 gs39e\">\u2022 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs39f\">RCF in<span class=\"_ _1\"></span>terest rate <span class=\"_ _1\"></span>varies between 3.<span class=\"_ _1\"></span>0% and 4% above EURIBOR. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3a0\">Approximately<span class=\"_ _1\"></span> \u20ac20m (2024: \u20ac20m<span class=\"_ _1\"></span>) of<span class=\"_ _1\"></span> the R<span class=\"_ _1\"></span>CF has been utilised <span class=\"_ _1\"></span>to provide a letter<span class=\"_ _1\"></span> of cr<span class=\"_ _1\"></span>edit to FHB in support of<span class=\"_ _1\"></span> the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3a1\">Accoya USA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>JV<span class=\"_ _1\"></span> funding arrangements, and <span class=\"_ _1\"></span>the remaining \u20ac2.5m (2024: \u20ac5m<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>was undrawn at 31 Mar<span class=\"_ _1\"></span>ch 2025. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3a2\">The facilities ar<span class=\"_ _1\"></span>e secured against the asse<span class=\"_ _1\"></span>ts of <span class=\"_ _1\"></span>the Group which ar<span class=\"_ _1\"></span>e 100% owned by<span class=\"_ _1\"></span> the Company<span class=\"_ _1\"></span> and include </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3a3\">covenants such as ne<span class=\"_ _1\"></span>t leverage, inter<span class=\"_ _1\"></span>est cover<span class=\"_ _1\"></span> which is based upon <span class=\"_ _1\"></span>the results and assets which ar<span class=\"_ _1\"></span>e 100% owned </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3a4\">by<span class=\"_ gs58\"> </span>the Company<span class=\"_ _1\"></span> and minimum liquidity co<span class=\"_ _1\"></span>venants.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls4f ws56 gs3a5\">Convertible Loan notes<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3a6\">In the Nov<span class=\"_ _1\"></span>ember 2023 capital raise, ne<span class=\"_ _1\"></span>w unsecured, non-tr<span class=\"_ _1\"></span>ansferable conv<span class=\"_ _1\"></span>ertible loan notes wer<span class=\"_ _1\"></span>e issued totalling </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3a7\">\u20ac21<span class=\"_ gs58\"> </span>million (including the re<span class=\"_ _1\"></span>financing and discharge of<span class=\"_ _1\"></span> the existing \u20ac10 million 2022 Conv<span class=\"_ _1\"></span>ertible Loan<span class=\"_ _1\"></span>).<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3a8\">The convertible loans hav<span class=\"_ _1\"></span>e a six year<span class=\"_ _1\"></span> term and carry<span class=\"_ _1\"></span> a fixed r<span class=\"_ _1\"></span>ate coupon of 9<span class=\"_ _201\"></span>.5%. For <span class=\"_ _1\"></span>the first 2.5 y<span class=\"_ _1\"></span>ears the coupon is </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3a9\">rolled up and def<span class=\"_ _1\"></span>erred and follo<span class=\"_ _1\"></span>wing the 2.5 <span class=\"_ _1\"></span>year period, <span class=\"_ _1\"></span>the deferred in<span class=\"_ _1\"></span>terest can either be con<span class=\"_ _1\"></span>verted into ordinary<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3aa\">shares of<span class=\"_ _1\"></span> the Company<span class=\"_ _1\"></span> or paid in cash o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the remaining 3.5 <span class=\"_ _1\"></span>years at the option o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the holders of <span class=\"_ _1\"></span>the convertible loan </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3ab\">notes. Follo<span class=\"_ _1\"></span>wing that 2.5 <span class=\"_ _1\"></span>year period, inter<span class=\"_ _1\"></span>est shall be payable in cash.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls29 ws1 gs3ac\">The convertible loan note holders <span class=\"_ _1\"></span>will have <span class=\"_ _1\"></span>the right to conv<span class=\"_ _1\"></span>ert the convertible loan no<span class=\"_ _1\"></span>tes they<span class=\"_ _1\"></span> hold into ordinary<span class=\"_ _1\"></span> shares </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls29 ws1 gs3ad\">of<span class=\"_ _1\"></span> the Company<span class=\"_ _1\"></span> at a price of<span class=\"_ _1\"></span> 83.22 Euro cents per shar<span class=\"_ _1\"></span>e, giving rise to an embedded derivativ<span class=\"_ _1\"></span>e in the current <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3af\">A<span class=\"_ _1\"></span> Monte-Carlo valua<span class=\"_ _1\"></span>tion method has been used to calculate <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> value o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the embedded derivative. <span class=\"_ _1\"></span>The follo<span class=\"_ _1\"></span>wing </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3b0\">assumptions w<span class=\"_ _1\"></span>ere used when calculating <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue of <span class=\"_ _1\"></span>the embedded derivative:<span class=\"_ _25a\"> </span></div><div class=\"gs3b1\"><table class=\"s w4b1 h11e\" id=\"_8fd829ac-c228-4591-a34f-3b1f35bf23c9\"><tr><td class=\"c n x18c y231c w322 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">Metric<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c1 y231c w4b2 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>alue used 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c2 y231c w4b3 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">Input lev<span class=\"_ _1\"></span>el<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w4b4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share price<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c3 y2150 w4b5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac0.52<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c4 y2150 w4b6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls145 ws15f\">Level 1<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w4b7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>olatility rate<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c5 y20e6 w4b8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30.25%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c6 y20e6 w4b9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls145 ws15f\">Level 2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w4ba he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest rate<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c7 y20e7 w4bb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">9<span class=\"_ _2\"></span>.5% per annum<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c8 y20e7 w4bc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls145 ws15f\">Lev<span class=\"_ _1\"></span>el 2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w348 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Risk free rate<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c9 y20e8 w4bd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2.4% per annum<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ca y20e8 w4b9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls145 ws15f\">Level 2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w4be he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Discount rate<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7cb y20e9 w4bf he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">16.5%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7cc y20e9 w4c0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls145 ws15f\">Level 3<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3b2\">Level 1 inputs: </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3b3\">Share price \u2013 the shar<span class=\"_ _1\"></span>e price on each reporting date has been <span class=\"_ _1\"></span>taken and used in the <span class=\"_ _1\"></span>valuation model. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3b4\">Level 2 inputs: </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3b5\">V<span class=\"_ _1\"></span>olatility<span class=\"_ _1\"></span> rate \u2013 the r<span class=\"_ _1\"></span>ate of <span class=\"_ _1\"></span>volatility<span class=\"_ _1\"></span> is based upon the historical mov<span class=\"_ _1\"></span>ement in the shar<span class=\"_ _1\"></span>e price. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3b6\">Interest r<span class=\"_ _1\"></span>ate  \u2013  <span class=\"_ _1d\"></span>the convertible loan notes have a 9<span class=\"_ _2\"></span>.5% interest r<span class=\"_ _1\"></span>ate attached to <span class=\"_ _1\"></span>them and this rate  </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3b7\">has been applied in the <span class=\"_ _1\"></span>valuation.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3b8\">Risk free r<span class=\"_ _1\"></span>ate \u2013 the Euribor<span class=\"_ _1\"></span> forw<span class=\"_ _1\"></span>ard rate at <span class=\"_ _1\"></span>the valuation da<span class=\"_ _1\"></span>te has been applied within the model. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3b9\">Level 3 inputs: </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3ba\">Discount rate \u2013 <span class=\"_ _1\"></span>the group uses its <span class=\"_ _1\"></span>WA<span class=\"_ _1\"></span>CC of 16.5% as <span class=\"_ _1\"></span>the discount rate. </div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls92 wsa6 gs3bb\">Accoya USA facility:<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3bc\">In March 2022 the Compan<span class=\"_ _1\"></span>y\u2019s joint <span class=\"_ _1\"></span>ventur<span class=\"_ _1\"></span>e, Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _1\"></span> agreed an eight-year<span class=\"_ _1\"></span> $70 million loan from Firs<span class=\"_ _1\"></span>t Horizon Bank </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3bd\">(\u2018FHB\u2019) of<span class=\"_ _1\"></span> T<span class=\"_ _201\"></span>ennessee, USA in r<span class=\"_ _1\"></span>espect of <span class=\"_ _1\"></span>the construction and operation o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _1\"></span> plant. FHB are also pro<span class=\"_ _1\"></span>viding </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3be\">a further<span class=\"_ _1\"></span> $15 million revolving line of<span class=\"_ _1\"></span> credit <span class=\"_ _1\"></span>to be utilised to fund plan<span class=\"_ _1\"></span>t commissioning costs and working capital. <span class=\"_ _1\"></span>The </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3bf\">FHB term loan is secured on <span class=\"_ _1\"></span>the assets of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span> and is supported by<span class=\"_ _1\"></span> Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _2\"></span>\u2019s shar<span class=\"_ _1\"></span>eholders, including $50 </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3c0\">million through a limited guar<span class=\"_ _1\"></span>antee provided on a pr<span class=\"_ _1\"></span>o-rata basis, with <span class=\"_ _1\"></span>Accsy<span class=\"_ _1\"></span>s\u2019 60% share r<span class=\"_ _1\"></span>epresenting $30 million </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3c1\">(<span class=\"_ _1\"></span>see note 27 and 30<span class=\"_ _1\"></span>). The in<span class=\"_ _1\"></span>terest rate <span class=\"_ _1\"></span>varies between 1.3% <span class=\"_ _1\"></span>to 2.<span class=\"_ _1\"></span>1% over<span class=\"_ _1\"></span> USD LIBOR. Principal repayments commence </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3c2\">in January<span class=\"_ _1\"></span> 2026, and are calculated on a <span class=\"_ _1\"></span>ten-year amortisa<span class=\"_ _1\"></span>tion period. Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _1\"></span> is equity accounted <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> in these </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3c3\">financial statements, <span class=\"_ _1\"></span>therefor<span class=\"_ _1\"></span>e this Borrowing is no<span class=\"_ _1\"></span>t included in the Group<span class=\"_ _2\"></span>\u2019s borrowings (See no<span class=\"_ _1\"></span>te 27).<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3c4\">T<span class=\"_ _201\"></span>o support Accsys<span class=\"_ _1\"></span>\u2019 limited guarantee, <span class=\"_ _1\"></span>Accsys pr<span class=\"_ _1\"></span>ovided a $20 million Letter<span class=\"_ _1\"></span> of Cr<span class=\"_ _1\"></span>edit (\u2018L<span class=\"_ _1\"></span>C\u2019) to FHB<span class=\"_ _1\"></span>. The L<span class=\"_ _2\"></span>C is issued by </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3c5\">ABN <span class=\"_ _1\"></span>Amro, utilising part of<span class=\"_ _1\"></span> the r<span class=\"_ _1\"></span>evolving credit <span class=\"_ _1\"></span>facility<span class=\"_ _1\"></span>. </div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls1 ws1 gs3c6\">Recon<span class=\"_ _0\"></span>ciliatio<span class=\"_ _0\"></span>n to net de<span class=\"_ _0\"></span>bt:<span class=\"_ _25a\"> </span></div><div class=\"gs3c7\"><table class=\"s w4c1 hf1\" id=\"_51ed2237-db38-44d0-990a-1384ce92ba6f\"><tr><td></td><td class=\"t m0 x17c h24 y231d ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y231d ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y231e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y231e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2150 w90 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7cd y2150 w4c2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>42<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ce y2150 w158 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">27<span class=\"_ _1\"></span>,427<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h26 y231f ff4 fs5 fc1 sc0 ls1 ws1\">Less: </td><td></td><td></td></tr><tr><td class=\"c n x7cf y20e7 w4c3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amounts payable under<span class=\"_ _1\"></span> loan agreements<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d0 y20e7 w4c4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(55<span class=\"_ _0\"></span>,700)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d1 y20e7 wad he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x7cf y20e8 w4c5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amounts payable under<span class=\"_ _1\"></span> lease liabilities (<span class=\"_ _1\"></span>note 16)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d2 y20e8 w1b7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d3 y20e8 w4c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w4c7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Net debt<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d4 y20e9 w4c8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d5 y20e9 w198 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(37<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>115)<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff5 fs4 fc4 sc0 ls1 ws1 gs3c8\">Recon<span class=\"_ _0\"></span>ciliatio<span class=\"_ _0\"></span>n of free c<span class=\"_ _0\"></span>ash flow:<span class=\"_ _25a\"> </span></div><div class=\"gs3c9\"><table class=\"s w4c9 h11f\" id=\"_cc760f0d-09eb-4232-9583-6dd566e479ad\"><tr><td></td><td class=\"t m0 x17c h24 y2320 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2320 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y2321 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2321 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y21c9 w4ca he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Ne<span class=\"_ _0\"></span>t cas<span class=\"_ _0\"></span>h fro<span class=\"_ _0\"></span>m ope<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>g act<span class=\"_ _0\"></span>ivit<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d6 y21c9 w4cb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">10,7<span class=\"_ _0\"></span>20<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d7 y21c9 w4cc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w4cd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Investment in pr<span class=\"_ _1\"></span>operty<span class=\"_ _1\"></span>, plant and equipment and intangible assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d8 y21ca w4ce he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(1,8<span class=\"_ _0\"></span>89)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d9 y21ca w4cf he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,475<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w4d0 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Fre<span class=\"_ _0\"></span>e ca<span class=\"_ _0\"></span>sh flow<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7da y20e9 w4d1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls81 ws8c\">8,831<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6dd y20e9 w4d2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls79 ws85\">3,7<span class=\"_ _0\"></span>22<span class=\"_ _25a\"> </span></div></td></tr></table></div>Liabilities from financing activities<span class=\"_ _25a\"> </span>Other assets<span class=\"_ _25a\"> </span>Cash<span class=\"_ _25a\"> </span>\u20ac\u2019000<span class=\"_ _25a\"> </span>T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span>\u20ac\u2019000<span class=\"_ _25a\"> </span>Borrowings<span class=\"_ _25a\"> </span>\u20ac\u2019000<span class=\"_ _25a\"> </span>Leases<span class=\"_ _25a\"> </span>\u20ac\u2019000<span class=\"_ _25a\"> </span>Sub-total<span class=\"_ _25a\"> </span>\u20ac\u2019000<span class=\"_ _25a\"> </span>Ne<span class=\"_ _0\"></span>t deb<span class=\"_ _0\"></span>t as at 1 A<span class=\"_ _0\"></span>pri<span class=\"_ _0\"></span>l 2023<span class=\"_ _221\"> </span><span class=\"ff4 lsa8 wsb8\"> (6<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _44\"> </span><span class=\"ls6a ws2d\"> (4,<span class=\"_ _1\"></span>735)<span class=\"_ _ec\"> </span><span class=\"lsf2 ws10b\"> (<span class=\"_ _0\"></span>70,6<span class=\"_ _0\"></span>55)<span class=\"_ _ef\"> </span><span class=\"ls138 ws14f\"> 26,5<span class=\"_ _1\"></span>93<span class=\"_ _1\"></span> <span class=\"_ _118\"> </span><span class=\"lsf4 wsf2\"> (<span class=\"_ _1\"></span>44,062)<span class=\"_ _25a\"> </span></span></span></span></span></span>Cash flows<span class=\"_ _15a\"> </span><span class=\"lsf9 ws10f\"> 17<span class=\"_ _2\"></span>,000<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span><span class=\"ls1 ws1\"> 1,0<span class=\"_ _0\"></span>44 <span class=\"_ _32\"> </span><span class=\"lsf4 wsf2\"> 18,0<span class=\"_ _0\"></span>44 <span class=\"_ _38\"> </span></span> 53<span class=\"_ _0\"></span>3 <span class=\"_ _c1\"> </span> 18<span class=\"_ _0\"></span>,5<span class=\"_ _0\"></span>77 </span></span>New leases<span class=\"_ _222\"> </span> \u2013 <span class=\"_ _11e\"> </span><span class=\"ls146 ws160\"> (75<span class=\"_ _1\"></span>7)<span class=\"_ _63\"> </span> (75<span class=\"_ _1\"></span>7)<span class=\"_ _1ce\"> </span><span class=\"ls1 ws1\"> \u2013 <span class=\"_ _65\"> </span></span> (7<span class=\"_ _1\"></span>57)<span class=\"_ _25a\"> </span></span>Foreign ex<span class=\"_ _1\"></span>change adjustments<span class=\"_ _16c\"> </span> \u2013 <span class=\"_ _100\"> </span> 40 <span class=\"_ _6d\"> </span> 40 <span class=\"_ _115\"> </span> 30<span class=\"_ _0\"></span>1 <span class=\"_ _115\"> </span><span class=\"ls7c ws88\"> 3<span class=\"_ _0\"></span>41 </span>New loans<span class=\"_ _147\"> </span><span class=\"ls6c ws76\"> (<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _75\"> </span></span> \u2013 <span class=\"_ _6b\"> </span><span class=\"ls6c ws76\"> (<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _75\"> </span></span> \u2013 <span class=\"_ _62\"> </span><span class=\"ls6c ws76\"> (<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></span>Other changes<span class=\"_ _1a5\"> </span><span class=\"lsf2 ws10b\"> (1<span class=\"_ _0\"></span>,383)<span class=\"_ _100\"> </span></span> 70 <span class=\"_ _43\"> </span><span class=\"lsf2 ws10b\"> (<span class=\"_ _0\"></span>1,313)<span class=\"_ _77\"> </span></span> \u2013 <span class=\"_ _43\"> </span><span class=\"lsf2 ws10b\"> (<span class=\"_ _0\"></span>1,313)<span class=\"_ _25a\"> </span></span>Ne<span class=\"_ _0\"></span>t deb<span class=\"_ _0\"></span>t as at 31 M<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ch 20<span class=\"_ _0\"></span>24<span class=\"_ _223\"> </span><span class=\"ff4 lsa8 wsb8\"> (6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _26\"> </span><span class=\"ls83 ws8e\"> (4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _ec\"> </span></span> (6<span class=\"_ _3\"></span>4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2)<span class=\"_ _39\"> </span><span class=\"ls6a ws2d\"> 27<span class=\"_ _1\"></span>,427<span class=\"_ _1\"></span> <span class=\"_ _44\"> </span><span class=\"lsf4 wsf2\"> (37<span class=\"_ _1\"></span>,115)<span class=\"_ _25a\"> </span></span></span></span>Cash flows<span class=\"_ _197\"> </span><span class=\"ws1\"> 1,7<span class=\"_ _0\"></span>28 <span class=\"_ _45\"> </span> 86<span class=\"_ _0\"></span>4 <span class=\"_ _3c\"> </span> 2,<span class=\"_ _0\"></span>592 <span class=\"_ _26\"> </span><span class=\"ls70 ws7b\"> (9<span class=\"_ _2\"></span>,880)<span class=\"_ _26\"> </span><span class=\"ls6f ws7a\"> (<span class=\"_ _3\"></span>7,<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></span></span></span>New leases<span class=\"_ _222\"> </span> \u2013 <span class=\"_ _62\"> </span><span class=\"lsf2 ws10b\"> (1<span class=\"_ _0\"></span>,532)<span class=\"_ _c1\"> </span> (1<span class=\"_ _0\"></span>,532)<span class=\"_ _77\"> </span></span> \u2013 <span class=\"_ _62\"> </span><span class=\"lsf2 ws10b\"> (1<span class=\"_ _0\"></span>,532)<span class=\"_ _25a\"> </span></span>Foreign ex<span class=\"_ _1\"></span>change adjustments<span class=\"_ _16c\"> </span> \u2013 <span class=\"_ _34\"> </span><span class=\"ls69 ws6a\"> (139<span class=\"_ _0\"></span>)<span class=\"_ _bf\"> </span> (139)<span class=\"_ _65\"> </span><span class=\"ls129 ws13e\"> (1<span class=\"_ _0\"></span>24)<span class=\"_ _143\"> </span><span class=\"lsf2 ws10b\"> (26<span class=\"_ _0\"></span>3)<span class=\"_ _25a\"> </span></span></span></span>Disposal of loans<span class=\"_ _224\"> </span><span class=\"ls6f ws7a\"> 7,<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> <span class=\"_ _112\"> </span></span> \u2013 <span class=\"_ _3e\"> </span><span class=\"ls6f ws7a\"> 7,<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span> <span class=\"_ _112\"> </span></span> \u2013 <span class=\"_ _3e\"> </span><span class=\"ls6f ws7a\"> 7,<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> </span>Disposal of leases<span class=\"_ _225\"> </span> \u2013 <span class=\"_ _41\"> </span> 1<span class=\"_ _0\"></span>,21<span class=\"_ _0\"></span>8 <span class=\"_ _41\"> </span> 1,<span class=\"_ _0\"></span>218 <span class=\"_ _13e\"> </span> \u2013 <span class=\"_ _41\"> </span> 1,<span class=\"_ _0\"></span>21<span class=\"_ _0\"></span>8 Other changes<span class=\"_ _1a5\"> </span><span class=\"ls6a ws2d\"> (<span class=\"_ _1\"></span>4,279)<span class=\"_ _41\"> </span><span class=\"ls13b ws153\"> (3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>6)<span class=\"_ _b9\"> </span><span class=\"ls83 ws8e\"> (4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _75\"> </span><span class=\"ls1 ws1\"> \u2013 <span class=\"_ _44\"> </span></span> (4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></span></span></span>Ne<span class=\"_ _0\"></span>t deb<span class=\"_ _0\"></span>t as at 31 M<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ch 20<span class=\"_ _0\"></span>25<span class=\"_ _226\"> </span><span class=\"ff4 lsf2 ws10b\"> (55<span class=\"_ _0\"></span>,700)<span class=\"_ _b9\"> </span><span class=\"ls83 ws8e\"> (4<span class=\"_ _0\"></span>,<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _fc\"> </span></span> (59<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>983)<span class=\"_ _39\"> </span><span class=\"ls6f ws7a\"> 1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> <span class=\"_ _118\"> </span><span class=\"ls83 ws8e\"> (4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></span></span></span>Other changes r<span class=\"_ _1\"></span>elate to accrued interes<span class=\"_ _1\"></span>t and other <span class=\"_ _1\"></span>financing costs. In the prior<span class=\"_ _1\"></span> year<span class=\"_ _2\"></span>, the majority<span class=\"_ _1\"></span> of o<span class=\"_ _1\"></span>ther changes related <span class=\"_ _1\"></span>to the <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoya res<span class=\"_ _1\"></span>tructure which has been detailed abo<span class=\"_ _1\"></span>ve within <span class=\"_ _1\"></span>this note and has accrued interest. 29<span class=\"_ _2\"></span>.  Equity options<span class=\"_ _25a\"> </span>On the 29 March 2017<span class=\"_ _201\"></span>, the Company announced <span class=\"_ _1\"></span>the f<span class=\"_ _1\"></span>ormation of <span class=\"_ _1\"></span>the T<span class=\"_ _12\"></span>ricoya Consortium and as part of <span class=\"_ _1\"></span>this, funding was agreed <span class=\"_ _1\"></span>with BGF Business Gr<span class=\"_ _1\"></span>owth Fund. In addition to <span class=\"_ _1\"></span>the issue of<span class=\"_ _1\"></span> the Loan Notes, <span class=\"_ _1\"></span>which have since been repaid as part of<span class=\"_ _1\"></span> the Group re-<span class=\"_ _1\"></span>finance in October 2021, <span class=\"_ _1\"></span>the Company issued 8,<span class=\"_ _1\"></span>449<span class=\"_ _2\"></span>,172 op<span class=\"_ _1\"></span>tions over<span class=\"_ _1\"></span> ordinary shar<span class=\"_ _1\"></span>es of <span class=\"_ _1\"></span>the Company<span class=\"_ _1\"></span> to BGF<span class=\"_ _201\"></span>, exercisable at a price of<span class=\"_ _1\"></span> \u00a30.62 per<span class=\"_ _1\"></span> ordinary<span class=\"_ _1\"></span> share at any<span class=\"_ _1\"></span> time until 31 December<span class=\"_ _1\"></span> 2026 (<span class=\"_ _1\"></span>the \u2018Options<span class=\"_ _1\"></span>\u2019).<span class=\"_ _25a\"> </span>At 31 March 2025 a <span class=\"_ _1\"></span>total 8,449<span class=\"_ _2\"></span>,<span class=\"_ _1\"></span>172 (2024: 8,449<span class=\"_ _201\"></span>,172) options e<span class=\"_ _1\"></span>xist attributable to BGF<span class=\"_ _201\"></span>. This r<span class=\"_ _1\"></span>epresents 3.5% (2024: 3.5%) of<span class=\"_ _1\"></span> the issued share capital of<span class=\"_ _1\"></span> the Compan<span class=\"_ _1\"></span>y as at 31 March 2025.<span class=\"_ _25a\"> </span>See note 28 f<span class=\"_ _1\"></span>or details on <span class=\"_ _1\"></span>the convertible loan notes issued during <span class=\"_ _1\"></span>the November<span class=\"_ _1\"></span> 2023 capital raise.<span class=\"_ _25a\"> </span>30.  Financial guarantee<span class=\"_ _25a\"> </span>In March 2022 the Compan<span class=\"_ _1\"></span>y\u2019s joint <span class=\"_ _1\"></span>ventur<span class=\"_ _1\"></span>e, Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _1\"></span> agreed an eight-year<span class=\"_ _1\"></span> $70million loan from Firs<span class=\"_ _1\"></span>t Horizon Bank (\u2018FHB\u2019) of<span class=\"_ _1\"></span> T<span class=\"_ _201\"></span>ennessee, USA in r<span class=\"_ _1\"></span>espect of <span class=\"_ _1\"></span>the construction and operation o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _1\"></span> plant and a further<span class=\"_ _1\"></span> $15<span class=\"_ gs58\"> </span>million revolving line o<span class=\"_ _1\"></span>f credit <span class=\"_ _1\"></span>to be utilised to <span class=\"_ _1\"></span>fund plant commissioning costs and w<span class=\"_ _1\"></span>orking capital (<span class=\"_ _1\"></span>see note 27 and 28). The FHB <span class=\"_ _1\"></span>term loan is supported by<span class=\"_ _1\"></span> Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _2\"></span>\u2019s shar<span class=\"_ _1\"></span>eholders, including $50 million through a limited guaran<span class=\"_ _1\"></span>tee provided on a pr<span class=\"_ _1\"></span>o-rata basis, with <span class=\"_ _1\"></span>Accsy<span class=\"_ _1\"></span>s\u2019 60% share r<span class=\"_ _1\"></span>epresenting $30 million (<span class=\"_ _2\"></span>see note 27).<span class=\"_ _25a\"> </span>T<span class=\"_ _201\"></span>o support Accsys<span class=\"_ _1\"></span>\u2019 limited guarantee, <span class=\"_ _1\"></span>Accsys pr<span class=\"_ _1\"></span>ovided a $20 million Letter<span class=\"_ _1\"></span> of Cr<span class=\"_ _1\"></span>edit, issued by<span class=\"_ _1\"></span> ABN <span class=\"_ _1\"></span>Amro<span class=\"_ _1\"></span>, to FHB (<span class=\"_ _1\"></span>see<span class=\"_ gs58\"> </span>note 28).<span class=\"_ _25a\"> </span>The $30 million limited guarantee pro<span class=\"_ _1\"></span>vided to FHB is accounted <span class=\"_ _1\"></span>for under<span class=\"_ _1\"></span> IFRS 9 \u2018Financial instruments<span class=\"_ _1\"></span>\u2019 and held at a fair<span class=\"_ _1\"></span> value of<span class=\"_ _1\"></span> \u20ac nil (2024: \u20ac nil), repr<span class=\"_ _1\"></span>esenting a present <span class=\"_ _1\"></span>value calculation of<span class=\"_ _1\"></span> \u20ac8.6 million (2024: \u20ac8.6 million<span class=\"_ _1\"></span>) w<span class=\"_ _1\"></span>eighted by<span class=\"_ _1\"></span> the estimated probability<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> FHB calling on the guaran<span class=\"_ _1\"></span>tee being close to 0%, and ther<span class=\"_ _1\"></span>efore an<span class=\"_ _1\"></span>y remaining <span class=\"_ _1\"></span>value being close to \u20ac nil. <span class=\"_ _1\"></span>This probability<span class=\"_ _1\"></span> has been assessed due the requir<span class=\"_ _1\"></span>ements in place under <span class=\"_ _1\"></span>the joint v<span class=\"_ _1\"></span>enture operating agreement <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the joint v<span class=\"_ _1\"></span>enture shareholders <span class=\"_ _1\"></span>to fund <span class=\"_ _1\"></span>Accoya USA.<span class=\"_ _25a\"> </span><div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls4f ws56 gs43e\">32.  C<span class=\"_ _0\"></span>api<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> Commitment<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></div><div class=\"gs2ee\"><table class=\"s w1ed h121\" id=\"_61a408c8-0756-495a-8a32-98683eaeade9\"><tr><td></td><td class=\"t m0 x214 h24 y232f ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y232f ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y2330 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y2330 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2331 w4f1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Contracted but not pro<span class=\"_ _1\"></span>vided for<span class=\"_ _1\"></span> in respect of pr<span class=\"_ _1\"></span>operty<span class=\"_ _1\"></span>, plant and equipment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x811 y2331 w73 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x812 y2331 w73 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "28.  Commitments under loan agreeme<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>ts<span class=\"_ _25a\"> </span><table class=\"s w49f h11c\" id=\"_e82e7129-b9e6-4fc2-820a-b853503c03fa\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x78a h24 y22f3 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x78b h24 y22f3 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x78c h24 y22f4 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x78d h24 y22f4 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"t m0 x78e h7 y22f5 ff3 fs5 fc1 sc0 ls107 ws7f\">Loan obligations<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x78f y22f6 w3f0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Within one year<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x790 y22f6 w4a0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">5<span class=\"_ _0\"></span>,625<span class=\"_ _25a\"> </span></div></td><td class=\"c n x791 y22f6 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x78f y22f7 w3f2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws2d\">In the second to fifth years inclusive<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x792 y22f7 w4a1 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">50,075<span class=\"_ _25a\"> </span></div></td><td class=\"c n x793 y22f7 w451 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">32<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>46<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x78f y22f8 w4a2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">In greater than five years<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x794 y22f8 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x795 y22f8 w4a3 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">2<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x78f y22f9 w4a4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Present <span class=\"_ _1\"></span>value of loan obligations<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x796 y22f9 w4a5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls108 ws120\">55,700<span class=\"_ _25a\"> </span></div></td><td class=\"c n x797 y22f9 w4a6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">60,<span class=\"_ _0\"></span>204<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x78e h7 y22fa ff3 fs5 fc1 sc0 ls1 ws1\">Am<span class=\"_ _0\"></span>oun<span class=\"_ _0\"></span>ts pa<span class=\"_ _0\"></span>yab<span class=\"_ _0\"></span>le un<span class=\"_ _0\"></span>der l<span class=\"_ _0\"></span>oan a<span class=\"_ _0\"></span>gre<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s \u2013 und<span class=\"_ _0\"></span>isc<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>ed c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows:<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x78f y22fb w3f0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">Within one year<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x798 y22fb w1ef he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5<span class=\"_ _25a\"> </span></div></td><td class=\"c n x799 y22fb w54 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1,6<span class=\"_ _0\"></span>46<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x78f y22fc w3f2 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws2d\">In the second to fifth years inclusive<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x79a y22fc w4a7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">64,<span class=\"_ _0\"></span>505<span class=\"_ _25a\"> </span></div></td><td class=\"c n x79b y22fc w4a8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">3<span class=\"_ _0\"></span>4,<span class=\"_ _0\"></span>294<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x78f y22fd w3f5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws7f\">After five years<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x79c y22fd we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x79d y22fd w4a9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsc3 wsda\">4<span class=\"_ _0\"></span>3,9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x78f y22fe w4aa he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Less future finance charges<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x79e y22fe w4ab he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls10a ws121\">(16<span class=\"_ _0\"></span>,090)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x79f y22fe w4ac he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6c ws76\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>6<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x78f y22ff w4a4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Present <span class=\"_ _1\"></span>value of loan obligations<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x796 y22ff w4a5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls108 ws120\">55,700<span class=\"_ _25a\"> </span></div></td><td class=\"c n x797 y22ff w4a6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">60,<span class=\"_ _0\"></span>204<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x7a0 h1b y2300 ff5 fs4 fc4 sc0 ls4f ws56\">Loan reconciliation<span class=\"_ _25a\"> </span></td><td></td><td class=\"c n x7a1 y2301 w241 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x7a2 y2301 w230 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x7a3 h24 y2302 ff3 fs1a fc1 sc0 ls1 ws1\">Convertible </td><td></td><td></td><td></td><td class=\"t m0 x7a4 h24 y2303 ff3 fs1a fc1 sc0 ls1 ws1\">Convertible </td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x7a5 h24 y2304 ff3 fs1a fc1 sc0 ls1 ws1\">loan note </td><td></td><td></td><td></td><td class=\"t m0 x7a6 h24 y2305 ff3 fs1a fc1 sc0 ls1 ws1\">loan note </td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x7a7 h24 y2306 ff3 fs1a fc1 sc0 ls1 ws1\">with </td><td></td><td></td><td></td><td class=\"t m0 x7a8 h24 y2307 ff3 fs1a fc1 sc0 ls1 ws1\">with </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x7a9 h24 y2308 ff3 fs1a fc1 sc0 ls1 ws1\">ABN debt </td><td class=\"t m0 x7aa h24 y2309 ff3 fs1a fc1 sc0 ls1 ws1\">embedded </td><td class=\"t m0 x7ab h24 y230a ff3 fs1a fc1 sc0 ls1 ws1\">NatWes<span class=\"_ _1\"></span>t </td><td></td><td class=\"t m0 x7ac h24 y230b ff3 fs1a fc1 sc0 ls1 ws1\">ABN debt </td><td class=\"t m0 x7ad h24 y230c ff3 fs1a fc1 sc0 ls1 ws1\">embedded </td><td class=\"t m0 x7ae h24 y230d ff3 fs1a fc1 sc0 ls1 ws1\">NatWes<span class=\"_ _1\"></span>t </td><td></td></tr><tr><td></td><td class=\"t m0 x7af h24 y230e ff3 fs1a fc1 sc0 ls1 ws1\">facilities<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7b0 h24 y230f ff3 fs1a fc1 sc0 ls1 ws1\">derivative<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7b1 h24 y2310 ff3 fs1a fc1 sc0 ls1 ws1\">facility<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7b2 h24 y2310 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7b3 h24 y2311 ff3 fs1a fc1 sc0 ls1 ws1\">facilities<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7b4 h24 y2312 ff3 fs1a fc1 sc0 ls1 ws1\">derivative<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7b5 h24 y2313 ff3 fs1a fc1 sc0 ls1 ws1\">facility<span class=\"_ _25a\"> </span></td><td class=\"t m0 x78b h24 y2313 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x7b6 h24 y2314 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7b7 h24 y2315 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7b8 h24 y2316 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7b9 h24 y2316 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7ba h24 y2317 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7bb h24 y2318 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7bc h24 y2319 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x78d h24 y2319 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x78f y20e9 w4ad he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Loan balance<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7bd y20e9 w4ae he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">32,<span class=\"_ _0\"></span>479<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7be y20e9 w4af he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">22,608<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7bf y20e9 w6d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c0 y231b w4b0 h11d\"><div class=\"t m0 x18b h26 y231a ff4 fs5 fc1 sc0 ls1 ws1\"><span class=\"ls108 ws120\">55,087 <span class=\"_ _a0\"> </span></span> 32<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>46 <span class=\"_ _bc\"> </span> 2<span class=\"_ _0\"></span>1,0<span class=\"_ _0\"></span>84 <span class=\"_ _a2\"> </span><span class=\"ls13a ws152\"> 6<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>674<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span></span> 60,<span class=\"_ _0\"></span>204 </div></td><td></td><td></td><td></td><td></td></tr></table>Fair<span class=\"_ _1\"></span> value of<span class=\"_ _1\"></span> embedded derivative<span class=\"_ _c3\"> </span>\u2013<span class=\"_ _bf\"> </span><span class=\"ls6d ws78\"> 613<span class=\"_ _0\"></span> <span class=\"_ _34\"> </span></span>\u2013<span class=\"_ _39\"> </span><span class=\"ls6d ws78\"> 61<span class=\"_ _0\"></span>3 <span class=\"_ _67\"> </span></span>\u2013<span class=\"_ _13f\"> </span>\u2013<span class=\"_ _60\"> </span>\u2013<span class=\"_ _cc\"> </span>\u2013<span class=\"_ _25a\"> </span>Loan balance as at 31 March<span class=\"_ _8a\"> </span><span class=\"ls7c ws88\"> 32<span class=\"_ _0\"></span>,47<span class=\"_ _0\"></span>9 <span class=\"_ _f7\"> </span><span class=\"ls12a ws128\"> 23,221<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span><span class=\"ls1 ws1\">\u2013<span class=\"_ _b8\"> </span><span class=\"ls108 ws120\"> 55,7<span class=\"_ _1\"></span>00 <span class=\"_ _a2\"> </span><span class=\"ls1 ws1\"> 32,<span class=\"_ _0\"></span>44<span class=\"_ _0\"></span>6 <span class=\"_ _bc\"> </span> 21<span class=\"_ _0\"></span>,08<span class=\"_ _0\"></span>4 <span class=\"_ _a0\"> </span><span class=\"ls13a ws152\"> 6<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>674<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span></span> 60<span class=\"_ _0\"></span>,20<span class=\"_ _0\"></span>4 </span></span></span></span></span>ABN Deb<span class=\"_ _0\"></span>t F<span class=\"_ _1\"></span>acil<span class=\"_ _0\"></span>ities<span class=\"_ _25a\"> </span>In March 2025, <span class=\"_ _1\"></span>Accsys and <span class=\"_ _1\"></span>ABN <span class=\"_ _1\"></span>Amro agreed <span class=\"_ _1\"></span>to amend and extend the Company\u2019<span class=\"_ _1\"></span>s main borro<span class=\"_ _1\"></span>wing facilities by<span class=\"_ _1\"></span> 18 months to a maturity<span class=\"_ _1\"></span> date of<span class=\"_ _1\"></span> 30 September 2027<span class=\"_ _201\"></span>. The f<span class=\"_ _1\"></span>acilities agreement with <span class=\"_ _1\"></span>ABN <span class=\"_ _1\"></span>Amro comprise a:<span class=\"_ _25a\"> </span>\u2022 \u20ac33m remaining <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>erm Loan Facility<span class=\"_ _2\"></span>. \u2022 \u20ac22.5m Revolving Cr<span class=\"_ _1\"></span>edit Facility<span class=\"_ _1\"></span> (\u2018RCF\u2019). \u2022 The T<span class=\"_ _12\"></span>erm Loan has capital repayments commencing on 1 <span class=\"_ _1\"></span>April 2025 of \u20ac1.<span class=\"_ _2\"></span>125m and then, quarterly payments o<span class=\"_ _1\"></span>f \u20ac1.<span class=\"_ _1\"></span>125m thereafter<span class=\"_ _2\"></span>. \u2022 T<span class=\"_ _201\"></span>erm Loan interest v<span class=\"_ _1\"></span>aries between 4.34% and 5.34%.<span class=\"_ _25a\"> </span>\u2022 RCF in<span class=\"_ _1\"></span>terest rate <span class=\"_ _1\"></span>varies between 3.<span class=\"_ _1\"></span>0% and 4% above EURIBOR. Approximately<span class=\"_ _1\"></span> \u20ac20m (2024: \u20ac20m<span class=\"_ _1\"></span>) of<span class=\"_ _1\"></span> the R<span class=\"_ _1\"></span>CF has been utilised <span class=\"_ _1\"></span>to provide a letter<span class=\"_ _1\"></span> of cr<span class=\"_ _1\"></span>edit to FHB in support of<span class=\"_ _1\"></span> the Accoya USA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>JV<span class=\"_ _1\"></span> funding arrangements, and <span class=\"_ _1\"></span>the remaining \u20ac2.5m (2024: \u20ac5m<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>was undrawn at 31 Mar<span class=\"_ _1\"></span>ch 2025. The facilities ar<span class=\"_ _1\"></span>e secured against the asse<span class=\"_ _1\"></span>ts of <span class=\"_ _1\"></span>the Group which ar<span class=\"_ _1\"></span>e 100% owned by<span class=\"_ _1\"></span> the Company<span class=\"_ _1\"></span> and include covenants such as ne<span class=\"_ _1\"></span>t leverage, inter<span class=\"_ _1\"></span>est cover<span class=\"_ _1\"></span> which is based upon <span class=\"_ _1\"></span>the results and assets which ar<span class=\"_ _1\"></span>e 100% owned by<span class=\"_ gs58\"> </span>the Company<span class=\"_ _1\"></span> and minimum liquidity co<span class=\"_ _1\"></span>venants.<span class=\"_ _25a\"> </span>Convertible Loan notes<span class=\"_ _25a\"> </span>In the Nov<span class=\"_ _1\"></span>ember 2023 capital raise, ne<span class=\"_ _1\"></span>w unsecured, non-tr<span class=\"_ _1\"></span>ansferable conv<span class=\"_ _1\"></span>ertible loan notes wer<span class=\"_ _1\"></span>e issued totalling \u20ac21<span class=\"_ gs58\"> </span>million (including the re<span class=\"_ _1\"></span>financing and discharge of<span class=\"_ _1\"></span> the existing \u20ac10 million 2022 Conv<span class=\"_ _1\"></span>ertible Loan<span class=\"_ _1\"></span>).<span class=\"_ _25a\"> </span>The convertible loans hav<span class=\"_ _1\"></span>e a six year<span class=\"_ _1\"></span> term and carry<span class=\"_ _1\"></span> a fixed r<span class=\"_ _1\"></span>ate coupon of 9<span class=\"_ _201\"></span>.5%. For <span class=\"_ _1\"></span>the first 2.5 y<span class=\"_ _1\"></span>ears the coupon is rolled up and def<span class=\"_ _1\"></span>erred and follo<span class=\"_ _1\"></span>wing the 2.5 <span class=\"_ _1\"></span>year period, <span class=\"_ _1\"></span>the deferred in<span class=\"_ _1\"></span>terest can either be con<span class=\"_ _1\"></span>verted into ordinary<span class=\"_ _1\"></span> shares of<span class=\"_ _1\"></span> the Company<span class=\"_ _1\"></span> or paid in cash o<span class=\"_ _1\"></span>ver <span class=\"_ _1\"></span>the remaining 3.5 <span class=\"_ _1\"></span>years at the option o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the holders of <span class=\"_ _1\"></span>the convertible loan notes. Follo<span class=\"_ _1\"></span>wing that 2.5 <span class=\"_ _1\"></span>year period, inter<span class=\"_ _1\"></span>est shall be payable in cash.<span class=\"_ _25a\"> </span>The convertible loan note holders <span class=\"_ _1\"></span>will have <span class=\"_ _1\"></span>the right to conv<span class=\"_ _1\"></span>ert the convertible loan no<span class=\"_ _1\"></span>tes they<span class=\"_ _1\"></span> hold into ordinary<span class=\"_ _1\"></span> shares of<span class=\"_ _1\"></span> the Company<span class=\"_ _1\"></span> at a price of<span class=\"_ _1\"></span> 83.22 Euro cents per shar<span class=\"_ _1\"></span>e, giving rise to an embedded derivativ<span class=\"_ _1\"></span>e in the current <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span>A<span class=\"_ _1\"></span> Monte-Carlo valua<span class=\"_ _1\"></span>tion method has been used to calculate <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> value o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the embedded derivative. <span class=\"_ _1\"></span>The follo<span class=\"_ _1\"></span>wing assumptions w<span class=\"_ _1\"></span>ere used when calculating <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue of <span class=\"_ _1\"></span>the embedded derivative:<span class=\"_ _25a\"> </span><table class=\"s w4b1 h11e\" id=\"_8fd829ac-c228-4591-a34f-3b1f35bf23c9\"><tr><td class=\"c n x18c y231c w322 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">Metric<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c1 y231c w4b2 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>alue used 2025<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c2 y231c w4b3 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">Input lev<span class=\"_ _1\"></span>el<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y2150 w4b4 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Share price<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c3 y2150 w4b5 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u20ac0.52<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c4 y2150 w4b6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls145 ws15f\">Level 1<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w4b7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>olatility rate<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c5 y20e6 w4b8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30.25%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c6 y20e6 w4b9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls145 ws15f\">Level 2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w4ba he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Interest rate<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c7 y20e7 w4bb he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">9<span class=\"_ _2\"></span>.5% per annum<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c8 y20e7 w4bc he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls145 ws15f\">Lev<span class=\"_ _1\"></span>el 2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w348 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws8b\">Risk free rate<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7c9 y20e8 w4bd he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">2.4% per annum<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ca y20e8 w4b9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls145 ws15f\">Level 2<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w4be he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Discount rate<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7cb y20e9 w4bf he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">16.5%<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7cc y20e9 w4c0 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls145 ws15f\">Level 3<span class=\"_ _25a\"> </span></div></td></tr></table>Level 1 inputs: Share price \u2013 the shar<span class=\"_ _1\"></span>e price on each reporting date has been <span class=\"_ _1\"></span>taken and used in the <span class=\"_ _1\"></span>valuation model. Level 2 inputs: V<span class=\"_ _1\"></span>olatility<span class=\"_ _1\"></span> rate \u2013 the r<span class=\"_ _1\"></span>ate of <span class=\"_ _1\"></span>volatility<span class=\"_ _1\"></span> is based upon the historical mov<span class=\"_ _1\"></span>ement in the shar<span class=\"_ _1\"></span>e price. Interest r<span class=\"_ _1\"></span>ate  \u2013  <span class=\"_ _1d\"></span>the convertible loan notes have a 9<span class=\"_ _2\"></span>.5% interest r<span class=\"_ _1\"></span>ate attached to <span class=\"_ _1\"></span>them and this rate  has been applied in the <span class=\"_ _1\"></span>valuation.<span class=\"_ _25a\"> </span>Risk free r<span class=\"_ _1\"></span>ate \u2013 the Euribor<span class=\"_ _1\"></span> forw<span class=\"_ _1\"></span>ard rate at <span class=\"_ _1\"></span>the valuation da<span class=\"_ _1\"></span>te has been applied within the model. Level 3 inputs: Discount rate \u2013 <span class=\"_ _1\"></span>the group uses its <span class=\"_ _1\"></span>WA<span class=\"_ _1\"></span>CC of 16.5% as <span class=\"_ _1\"></span>the discount rate. Accoya USA facility:<span class=\"_ _25a\"> </span>In March 2022 the Compan<span class=\"_ _1\"></span>y\u2019s joint <span class=\"_ _1\"></span>ventur<span class=\"_ _1\"></span>e, Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _1\"></span> agreed an eight-year<span class=\"_ _1\"></span> $70 million loan from Firs<span class=\"_ _1\"></span>t Horizon Bank (\u2018FHB\u2019) of<span class=\"_ _1\"></span> T<span class=\"_ _201\"></span>ennessee, USA in r<span class=\"_ _1\"></span>espect of <span class=\"_ _1\"></span>the construction and operation o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _1\"></span> plant. FHB are also pro<span class=\"_ _1\"></span>viding a further<span class=\"_ _1\"></span> $15 million revolving line of<span class=\"_ _1\"></span> credit <span class=\"_ _1\"></span>to be utilised to fund plan<span class=\"_ _1\"></span>t commissioning costs and working capital. <span class=\"_ _1\"></span>The FHB term loan is secured on <span class=\"_ _1\"></span>the assets of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span> and is supported by<span class=\"_ _1\"></span> Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _2\"></span>\u2019s shar<span class=\"_ _1\"></span>eholders, including $50 million through a limited guar<span class=\"_ _1\"></span>antee provided on a pr<span class=\"_ _1\"></span>o-rata basis, with <span class=\"_ _1\"></span>Accsy<span class=\"_ _1\"></span>s\u2019 60% share r<span class=\"_ _1\"></span>epresenting $30 million (<span class=\"_ _1\"></span>see note 27 and 30<span class=\"_ _1\"></span>). The in<span class=\"_ _1\"></span>terest rate <span class=\"_ _1\"></span>varies between 1.3% <span class=\"_ _1\"></span>to 2.<span class=\"_ _1\"></span>1% over<span class=\"_ _1\"></span> USD LIBOR. Principal repayments commence in January<span class=\"_ _1\"></span> 2026, and are calculated on a <span class=\"_ _1\"></span>ten-year amortisa<span class=\"_ _1\"></span>tion period. Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _1\"></span> is equity accounted <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> in these financial statements, <span class=\"_ _1\"></span>therefor<span class=\"_ _1\"></span>e this Borrowing is no<span class=\"_ _1\"></span>t included in the Group<span class=\"_ _2\"></span>\u2019s borrowings (See no<span class=\"_ _1\"></span>te 27).<span class=\"_ _25a\"> </span>T<span class=\"_ _201\"></span>o support Accsys<span class=\"_ _1\"></span>\u2019 limited guarantee, <span class=\"_ _1\"></span>Accsys pr<span class=\"_ _1\"></span>ovided a $20 million Letter<span class=\"_ _1\"></span> of Cr<span class=\"_ _1\"></span>edit (\u2018L<span class=\"_ _1\"></span>C\u2019) to FHB<span class=\"_ _1\"></span>. The L<span class=\"_ _2\"></span>C is issued by ABN <span class=\"_ _1\"></span>Amro, utilising part of<span class=\"_ _1\"></span> the r<span class=\"_ _1\"></span>evolving credit <span class=\"_ _1\"></span>facility<span class=\"_ _1\"></span>. Recon<span class=\"_ _0\"></span>ciliatio<span class=\"_ _0\"></span>n to net de<span class=\"_ _0\"></span>bt:<span class=\"_ _25a\"> </span><table class=\"s w4c1 hf1\" id=\"_51ed2237-db38-44d0-990a-1384ce92ba6f\"><tr><td></td><td class=\"t m0 x17c h24 y231d ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y231d ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y231e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y231e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2150 w90 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7cd y2150 w4c2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>42<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ce y2150 w158 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">27<span class=\"_ _1\"></span>,427<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h26 y231f ff4 fs5 fc1 sc0 ls1 ws1\">Less: </td><td></td><td></td></tr><tr><td class=\"c n x7cf y20e7 w4c3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amounts payable under<span class=\"_ _1\"></span> loan agreements<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d0 y20e7 w4c4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(55<span class=\"_ _0\"></span>,700)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d1 y20e7 wad he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x7cf y20e8 w4c5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amounts payable under<span class=\"_ _1\"></span> lease liabilities (<span class=\"_ _1\"></span>note 16)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d2 y20e8 w1b7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d3 y20e8 w4c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w4c7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Net debt<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d4 y20e9 w4c8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d5 y20e9 w198 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(37<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>115)<span class=\"_ _25a\"> </span></div></td></tr></table>Recon<span class=\"_ _0\"></span>ciliatio<span class=\"_ _0\"></span>n of free c<span class=\"_ _0\"></span>ash flow:<span class=\"_ _25a\"> </span><table class=\"s w4c9 h11f\" id=\"_cc760f0d-09eb-4232-9583-6dd566e479ad\"><tr><td></td><td class=\"t m0 x17c h24 y2320 ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y2320 ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y2321 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y2321 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y21c9 w4ca he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Ne<span class=\"_ _0\"></span>t cas<span class=\"_ _0\"></span>h fro<span class=\"_ _0\"></span>m ope<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>g act<span class=\"_ _0\"></span>ivit<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d6 y21c9 w4cb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls15 ws1a\">10,7<span class=\"_ _0\"></span>20<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d7 y21c9 w4cc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">7,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w4cd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Investment in pr<span class=\"_ _1\"></span>operty<span class=\"_ _1\"></span>, plant and equipment and intangible assets<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d8 y21ca w4ce he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(1,8<span class=\"_ _0\"></span>89)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d9 y21ca w4cf he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls7c ws88\">(3<span class=\"_ _0\"></span>,475<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w4d0 he4\"><div class=\"t m0 x18b h26 y20cd ff3 fs5 fc1 sc0 ls1 ws1\">Fre<span class=\"_ _0\"></span>e ca<span class=\"_ _0\"></span>sh flow<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7da y20e9 w4d1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls81 ws8c\">8,831<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6dd y20e9 w4d2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls79 ws85\">3,7<span class=\"_ _0\"></span>22<span class=\"_ _25a\"> </span></div></td></tr></table><div class=\"t m0 h24 ff3 fs1a fc1 sc0 ls1 ws1 gs3cb\">Liabilities from financing activities<span class=\"_ _25a\"> </span></div><div class=\"t m0 h24 ff3 fs1a fc1 sc0 ls1 ws1 gs3cc\">Other assets<span class=\"_ _25a\"> </span></div><div class=\"t m0 h24 ff3 fs1a fc1 sc0 ls1 ws1 gs3cd\">Cash<span class=\"_ _25a\"> </span></div><div class=\"t m0 h24 ff3 fs1a fc1 sc0 ls1 ws1 gs3ce\">\u20ac\u2019000<span class=\"_ _25a\"> </span></div><div class=\"t m0 h24 ff3 fs1a fc1 sc0 ls1 ws1 gs3cf\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div><div class=\"t m0 h24 ff3 fs1a fc1 sc0 ls1 ws1 gs3d0\">\u20ac\u2019000<span class=\"_ _25a\"> </span></div><div class=\"t m0 h24 ff3 fs1a fc1 sc0 ls1 ws1 gs3d1\">Borrowings<span class=\"_ _25a\"> </span></div><div class=\"t m0 h24 ff3 fs1a fc1 sc0 ls1 ws1 gs3d2\">\u20ac\u2019000<span class=\"_ _25a\"> </span></div><div class=\"t m0 h24 ff3 fs1a fc1 sc0 ls1 ws1 gs3d3\">Leases<span class=\"_ _25a\"> </span></div><div class=\"t m0 h24 ff3 fs1a fc1 sc0 ls1 ws1 gs3d4\">\u20ac\u2019000<span class=\"_ _25a\"> </span></div><div class=\"t m0 h24 ff3 fs1a fc1 sc0 ls1 ws1 gs3d5\">Sub-total<span class=\"_ _25a\"> </span></div><div class=\"t m0 h24 ff3 fs1a fc1 sc0 ls1 ws1 gs3d6\">\u20ac\u2019000<span class=\"_ _25a\"> </span></div><div class=\"t m0 h26 ff3 fs5 fc1 sc0 ls1 ws1 gs3d7\">Ne<span class=\"_ _0\"></span>t deb<span class=\"_ _0\"></span>t as at 1 A<span class=\"_ _0\"></span>pri<span class=\"_ _0\"></span>l 2023<span class=\"_ _221\"> </span><span class=\"ff4 lsa8 wsb8\"> (6<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>,9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _44\"> </span><span class=\"ls6a ws2d\"> (4,<span class=\"_ _1\"></span>735)<span class=\"_ _ec\"> </span><span class=\"lsf2 ws10b\"> (<span class=\"_ _0\"></span>70,6<span class=\"_ _0\"></span>55)<span class=\"_ _ef\"> </span><span class=\"ls138 ws14f\"> 26,5<span class=\"_ _1\"></span>93<span class=\"_ _1\"></span> <span class=\"_ _118\"> </span><span class=\"lsf4 wsf2\"> (<span class=\"_ _1\"></span>44,062)<span class=\"_ _25a\"> </span></span></span></span></span></span></div><div class=\"t m0 h26 ff4 fs5 fc1 sc0 ls1 ws8b gs3d8\">Cash flows<span class=\"_ _15a\"> </span><span class=\"lsf9 ws10f\"> 17<span class=\"_ _2\"></span>,000<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span><span class=\"ls1 ws1\"> 1,0<span class=\"_ _0\"></span>44 <span class=\"_ _32\"> </span><span class=\"lsf4 wsf2\"> 18,0<span class=\"_ _0\"></span>44 <span class=\"_ _38\"> </span></span> 53<span class=\"_ _0\"></span>3 <span class=\"_ _c1\"> </span> 18<span class=\"_ _0\"></span>,5<span class=\"_ _0\"></span>77 </span></span></div><div class=\"t m0 h26 ff4 fs5 fc1 sc0 ls1 ws1 gs3d9\">New leases<span class=\"_ _222\"> </span> \u2013 <span class=\"_ _11e\"> </span><span class=\"ls146 ws160\"> (75<span class=\"_ _1\"></span>7)<span class=\"_ _63\"> </span> (75<span class=\"_ _1\"></span>7)<span class=\"_ _1ce\"> </span><span class=\"ls1 ws1\"> \u2013 <span class=\"_ _65\"> </span></span> (7<span class=\"_ _1\"></span>57)<span class=\"_ _25a\"> </span></span></div><div class=\"t m0 h26 ff4 fs5 fc1 sc0 ls1 ws1 gs3da\">Foreign ex<span class=\"_ _1\"></span>change adjustments<span class=\"_ _16c\"> </span> \u2013 <span class=\"_ _100\"> </span> 40 <span class=\"_ _6d\"> </span> 40 <span class=\"_ _115\"> </span> 30<span class=\"_ _0\"></span>1 <span class=\"_ _115\"> </span><span class=\"ls7c ws88\"> 3<span class=\"_ _0\"></span>41 </span></div><div class=\"t m0 h26 ff4 fs5 fc1 sc0 ls1 ws1 gs3db\">New loans<span class=\"_ _147\"> </span><span class=\"ls6c ws76\"> (<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _75\"> </span></span> \u2013 <span class=\"_ _6b\"> </span><span class=\"ls6c ws76\"> (<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _75\"> </span></span> \u2013 <span class=\"_ _62\"> </span><span class=\"ls6c ws76\"> (<span class=\"_ _0\"></span>9,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></span></div><div class=\"t m0 h26 ff4 fs5 fc1 sc0 ls1 ws1 gs3dc\">Other changes<span class=\"_ _1a5\"> </span><span class=\"lsf2 ws10b\"> (1<span class=\"_ _0\"></span>,383)<span class=\"_ _100\"> </span></span> 70 <span class=\"_ _43\"> </span><span class=\"lsf2 ws10b\"> (<span class=\"_ _0\"></span>1,313)<span class=\"_ _77\"> </span></span> \u2013 <span class=\"_ _43\"> </span><span class=\"lsf2 ws10b\"> (<span class=\"_ _0\"></span>1,313)<span class=\"_ _25a\"> </span></span></div><div class=\"t m0 h26 ff3 fs5 fc1 sc0 ls1 ws1 gs3dd\">Ne<span class=\"_ _0\"></span>t deb<span class=\"_ _0\"></span>t as at 31 M<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ch 20<span class=\"_ _0\"></span>24<span class=\"_ _223\"> </span><span class=\"ff4 lsa8 wsb8\"> (6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _26\"> </span><span class=\"ls83 ws8e\"> (4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _ec\"> </span></span> (6<span class=\"_ _3\"></span>4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2)<span class=\"_ _39\"> </span><span class=\"ls6a ws2d\"> 27<span class=\"_ _1\"></span>,427<span class=\"_ _1\"></span> <span class=\"_ _44\"> </span><span class=\"lsf4 wsf2\"> (37<span class=\"_ _1\"></span>,115)<span class=\"_ _25a\"> </span></span></span></span></div><div class=\"t m0 h26 ff4 fs5 fc1 sc0 ls1 ws8b gs3de\">Cash flows<span class=\"_ _197\"> </span><span class=\"ws1\"> 1,7<span class=\"_ _0\"></span>28 <span class=\"_ _45\"> </span> 86<span class=\"_ _0\"></span>4 <span class=\"_ _3c\"> </span> 2,<span class=\"_ _0\"></span>592 <span class=\"_ _26\"> </span><span class=\"ls70 ws7b\"> (9<span class=\"_ _2\"></span>,880)<span class=\"_ _26\"> </span><span class=\"ls6f ws7a\"> (<span class=\"_ _3\"></span>7,<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></span></span></span></div><div class=\"t m0 h26 ff4 fs5 fc1 sc0 ls1 ws1 gs3df\">New leases<span class=\"_ _222\"> </span> \u2013 <span class=\"_ _62\"> </span><span class=\"lsf2 ws10b\"> (1<span class=\"_ _0\"></span>,532)<span class=\"_ _c1\"> </span> (1<span class=\"_ _0\"></span>,532)<span class=\"_ _77\"> </span></span> \u2013 <span class=\"_ _62\"> </span><span class=\"lsf2 ws10b\"> (1<span class=\"_ _0\"></span>,532)<span class=\"_ _25a\"> </span></span></div><div class=\"t m0 h26 ff4 fs5 fc1 sc0 ls1 ws1 gs3e0\">Foreign ex<span class=\"_ _1\"></span>change adjustments<span class=\"_ _16c\"> </span> \u2013 <span class=\"_ _34\"> </span><span class=\"ls69 ws6a\"> (139<span class=\"_ _0\"></span>)<span class=\"_ _bf\"> </span> (139)<span class=\"_ _65\"> </span><span class=\"ls129 ws13e\"> (1<span class=\"_ _0\"></span>24)<span class=\"_ _143\"> </span><span class=\"lsf2 ws10b\"> (26<span class=\"_ _0\"></span>3)<span class=\"_ _25a\"> </span></span></span></span></div><div class=\"t m0 h26 ff4 fs5 fc1 sc0 ls1 ws1 gs3e1\">Disposal of loans<span class=\"_ _224\"> </span><span class=\"ls6f ws7a\"> 7,<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> <span class=\"_ _112\"> </span></span> \u2013 <span class=\"_ _3e\"> </span><span class=\"ls6f ws7a\"> 7,<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span> <span class=\"_ _112\"> </span></span> \u2013 <span class=\"_ _3e\"> </span><span class=\"ls6f ws7a\"> 7,<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> </span></div><div class=\"t m0 h26 ff4 fs5 fc1 sc0 ls1 ws1 gs3e2\">Disposal of leases<span class=\"_ _225\"> </span> \u2013 <span class=\"_ _41\"> </span> 1<span class=\"_ _0\"></span>,21<span class=\"_ _0\"></span>8 <span class=\"_ _41\"> </span> 1,<span class=\"_ _0\"></span>218 <span class=\"_ _13e\"> </span> \u2013 <span class=\"_ _41\"> </span> 1,<span class=\"_ _0\"></span>21<span class=\"_ _0\"></span>8 </div><div class=\"t m0 h26 ff4 fs5 fc1 sc0 ls1 ws1 gs3e3\">Other changes<span class=\"_ _1a5\"> </span><span class=\"ls6a ws2d\"> (<span class=\"_ _1\"></span>4,279)<span class=\"_ _41\"> </span><span class=\"ls13b ws153\"> (3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>6)<span class=\"_ _b9\"> </span><span class=\"ls83 ws8e\"> (4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _75\"> </span><span class=\"ls1 ws1\"> \u2013 <span class=\"_ _44\"> </span></span> (4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></span></span></span></div><div class=\"t m0 h26 ff3 fs5 fc1 sc0 ls1 ws1 gs3e4\">Ne<span class=\"_ _0\"></span>t deb<span class=\"_ _0\"></span>t as at 31 M<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ch 20<span class=\"_ _0\"></span>25<span class=\"_ _226\"> </span><span class=\"ff4 lsf2 ws10b\"> (55<span class=\"_ _0\"></span>,700)<span class=\"_ _b9\"> </span><span class=\"ls83 ws8e\"> (4<span class=\"_ _0\"></span>,<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _fc\"> </span></span> (59<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>983)<span class=\"_ _39\"> </span><span class=\"ls6f ws7a\"> 1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> <span class=\"_ _118\"> </span><span class=\"ls83 ws8e\"> (4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></span></span></span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3e5\">Other changes r<span class=\"_ _1\"></span>elate to accrued interes<span class=\"_ _1\"></span>t and other <span class=\"_ _1\"></span>financing costs. In the prior<span class=\"_ _1\"></span> year<span class=\"_ _2\"></span>, the majority<span class=\"_ _1\"></span> of o<span class=\"_ _1\"></span>ther changes </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3e6\">related <span class=\"_ _1\"></span>to the <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoya res<span class=\"_ _1\"></span>tructure which has been detailed abo<span class=\"_ _1\"></span>ve within <span class=\"_ _1\"></span>this note and has accrued interest. </div><div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls4f ws56 gs3f1\">30.  Financial guarantee<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3f2\">In March 2022 the Compan<span class=\"_ _1\"></span>y\u2019s joint <span class=\"_ _1\"></span>ventur<span class=\"_ _1\"></span>e, Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _1\"></span> agreed an eight-year<span class=\"_ _1\"></span> $70million loan from Firs<span class=\"_ _1\"></span>t Horizon </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3f3\">Bank (\u2018FHB\u2019) of<span class=\"_ _1\"></span> T<span class=\"_ _201\"></span>ennessee, USA in r<span class=\"_ _1\"></span>espect of <span class=\"_ _1\"></span>the construction and operation o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _1\"></span> plant and a further<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3f4\">$15<span class=\"_ gs58\"> </span>million revolving line o<span class=\"_ _1\"></span>f credit <span class=\"_ _1\"></span>to be utilised to <span class=\"_ _1\"></span>fund plant commissioning costs and w<span class=\"_ _1\"></span>orking capital (<span class=\"_ _1\"></span>see note 27 and </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3f5\">28). The FHB <span class=\"_ _1\"></span>term loan is supported by<span class=\"_ _1\"></span> Acco<span class=\"_ _1\"></span>ya USA<span class=\"_ _2\"></span>\u2019s shar<span class=\"_ _1\"></span>eholders, including $50 million through a limited guaran<span class=\"_ _1\"></span>tee </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3f6\">provided on a pr<span class=\"_ _1\"></span>o-rata basis, with <span class=\"_ _1\"></span>Accsy<span class=\"_ _1\"></span>s\u2019 60% share r<span class=\"_ _1\"></span>epresenting $30 million (<span class=\"_ _2\"></span>see note 27).<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3f7\">T<span class=\"_ _201\"></span>o support Accsys<span class=\"_ _1\"></span>\u2019 limited guarantee, <span class=\"_ _1\"></span>Accsys pr<span class=\"_ _1\"></span>ovided a $20 million Letter<span class=\"_ _1\"></span> of Cr<span class=\"_ _1\"></span>edit, issued by<span class=\"_ _1\"></span> ABN <span class=\"_ _1\"></span>Amro<span class=\"_ _1\"></span>, to FHB </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3f8\">(<span class=\"_ _1\"></span>see<span class=\"_ gs58\"> </span>note 28).<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3f9\">The $30 million limited guarantee pro<span class=\"_ _1\"></span>vided to FHB is accounted <span class=\"_ _1\"></span>for under<span class=\"_ _1\"></span> IFRS 9 \u2018Financial instruments<span class=\"_ _1\"></span>\u2019 and held at a </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3fa\">fair<span class=\"_ _1\"></span> value of<span class=\"_ _1\"></span> \u20ac nil (2024: \u20ac nil), repr<span class=\"_ _1\"></span>esenting a present <span class=\"_ _1\"></span>value calculation of<span class=\"_ _1\"></span> \u20ac8.6 million (2024: \u20ac8.6 million<span class=\"_ _1\"></span>) w<span class=\"_ _1\"></span>eighted </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3fb\">by<span class=\"_ _1\"></span> the estimated probability<span class=\"_ _1\"></span> of<span class=\"_ _1\"></span> FHB calling on the guaran<span class=\"_ _1\"></span>tee being close to 0%, and ther<span class=\"_ _1\"></span>efore an<span class=\"_ _1\"></span>y remaining <span class=\"_ _1\"></span>value </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3fc\">being close to \u20ac nil. <span class=\"_ _1\"></span>This probability<span class=\"_ _1\"></span> has been assessed due the requir<span class=\"_ _1\"></span>ements in place under <span class=\"_ _1\"></span>the joint v<span class=\"_ _1\"></span>enture operating </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3fd\">agreement <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>the joint v<span class=\"_ _1\"></span>enture shareholders <span class=\"_ _1\"></span>to fund <span class=\"_ _1\"></span>Accoya USA.<span class=\"_ _25a\"> </span></div>32.  C<span class=\"_ _0\"></span>api<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> Commitment<span class=\"_ _0\"></span>s<span class=\"_ _25a\"> </span><table class=\"s w1ed h121\" id=\"_61a408c8-0756-495a-8a32-98683eaeade9\"><tr><td></td><td class=\"t m0 x214 h24 y232f ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x215 h24 y232f ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x217 h24 y2330 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x218 h24 y2330 ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2331 w4f1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Contracted but not pro<span class=\"_ _1\"></span>vided for<span class=\"_ _1\"></span> in respect of pr<span class=\"_ _1\"></span>operty<span class=\"_ _1\"></span>, plant and equipment<span class=\"_ _25a\"> </span></div></td><td class=\"c n x811 y2331 w73 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x812 y2331 w73 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "Recon<span class=\"_ _0\"></span>ciliatio<span class=\"_ _0\"></span>n to net de<span class=\"_ _0\"></span>bt:<span class=\"_ _25a\"> </span><table class=\"s w4c1 hf1\" id=\"_51ed2237-db38-44d0-990a-1384ce92ba6f\"><tr><td></td><td class=\"t m0 x17c h24 y231d ff3 fs1a fc1 sc0 ls1 ws1\">2025<span class=\"_ _25a\"> </span></td><td class=\"t m0 x17d h24 y231d ff3 fs1a fc1 sc0 ls1 ws1\">2024<span class=\"_ _25a\"> </span></td></tr><tr><td></td><td class=\"t m0 x182 h24 y231e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x359 h24 y231e ff3 fs1a fc1 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _25a\"> </span></td></tr><tr><td class=\"c n x18c y2150 w90 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7cd y2150 w4c2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>42<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ce y2150 w158 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">27<span class=\"_ _1\"></span>,427<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h26 y231f ff4 fs5 fc1 sc0 ls1 ws1\">Less: </td><td></td><td></td></tr><tr><td class=\"c n x7cf y20e7 w4c3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amounts payable under<span class=\"_ _1\"></span> loan agreements<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d0 y20e7 w4c4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(55<span class=\"_ _0\"></span>,700)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d1 y20e7 wad he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x7cf y20e8 w4c5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Amounts payable under<span class=\"_ _1\"></span> lease liabilities (<span class=\"_ _1\"></span>note 16)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d2 y20e8 w1b7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d3 y20e8 w4c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w4c7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Net debt<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d4 y20e9 w4c8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7d5 y20e9 w198 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(37<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>115)<span class=\"_ _25a\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls4f ws56 gs3e8\">29<span class=\"_ _2\"></span>.  Equity options<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3e9\">On the 29 March 2017<span class=\"_ _201\"></span>, the Company announced <span class=\"_ _1\"></span>the f<span class=\"_ _1\"></span>ormation of <span class=\"_ _1\"></span>the T<span class=\"_ _12\"></span>ricoya Consortium and as part of <span class=\"_ _1\"></span>this, funding </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3ea\">was agreed <span class=\"_ _1\"></span>with BGF Business Gr<span class=\"_ _1\"></span>owth Fund. In addition to <span class=\"_ _1\"></span>the issue of<span class=\"_ _1\"></span> the Loan Notes, <span class=\"_ _1\"></span>which have since been repaid </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3eb\">as part of<span class=\"_ _1\"></span> the Group re-<span class=\"_ _1\"></span>finance in October 2021, <span class=\"_ _1\"></span>the Company issued 8,<span class=\"_ _1\"></span>449<span class=\"_ _2\"></span>,172 op<span class=\"_ _1\"></span>tions over<span class=\"_ _1\"></span> ordinary shar<span class=\"_ _1\"></span>es of <span class=\"_ _1\"></span>the </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3ec\">Company<span class=\"_ _1\"></span> to BGF<span class=\"_ _201\"></span>, exercisable at a price of<span class=\"_ _1\"></span> \u00a30.62 per<span class=\"_ _1\"></span> ordinary<span class=\"_ _1\"></span> share at any<span class=\"_ _1\"></span> time until 31 December<span class=\"_ _1\"></span> 2026 (<span class=\"_ _1\"></span>the \u2018Options<span class=\"_ _1\"></span>\u2019).<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3ed\">At 31 March 2025 a <span class=\"_ _1\"></span>total 8,449<span class=\"_ _2\"></span>,<span class=\"_ _1\"></span>172 (2024: 8,449<span class=\"_ _201\"></span>,172) options e<span class=\"_ _1\"></span>xist attributable to BGF<span class=\"_ _201\"></span>. This r<span class=\"_ _1\"></span>epresents 3.5% (2024: </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3ee\">3.5%) of<span class=\"_ _1\"></span> the issued share capital of<span class=\"_ _1\"></span> the Compan<span class=\"_ _1\"></span>y as at 31 March 2025.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs3ef\">See note 28 f<span class=\"_ _1\"></span>or details on <span class=\"_ _1\"></span>the convertible loan notes issued during <span class=\"_ _1\"></span>the November<span class=\"_ _1\"></span> 2023 capital raise.<span class=\"_ _25a\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "<div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls6a ws2d gs405\">Capital risk management<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs406\">The Group manages its capital base to ensur<span class=\"_ _1\"></span>e that entities in <span class=\"_ _1\"></span>the Group will be able <span class=\"_ _1\"></span>to continue as a going concern and </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs407\">to maintain investor<span class=\"_ _201\"></span>, creditor and marke<span class=\"_ _1\"></span>t confidence in sustaining the futur<span class=\"_ _1\"></span>e development o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _1\"></span>oup.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs408\">The capital structure of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup consists of equity<span class=\"_ _1\"></span> attributable to o<span class=\"_ _1\"></span>wners of <span class=\"_ _1\"></span>the parent Company<span class=\"_ _2\"></span>, comprising share </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs409\">capital, reserves and accumulated losses, <span class=\"_ _1\"></span>together <span class=\"_ _1\"></span>with undrawn committed debt <span class=\"_ _1\"></span>facilities. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs40a\">The Board revie<span class=\"_ _1\"></span>ws the capital structur<span class=\"_ _1\"></span>e on a regular basis. <span class=\"_ _1\"></span>The Group<span class=\"_ _2\"></span>\u2019s strategy<span class=\"_ _1\"></span> is to de-le<span class=\"_ _1\"></span>verage the balance shee<span class=\"_ _1\"></span>t. As </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs40b\">at 31 March 2025, <span class=\"_ _1\"></span>the leverage ra<span class=\"_ _1\"></span>tio (<span class=\"_ _1\"></span>net debt/<span class=\"_ _2\"></span>underlying EBITDA) <span class=\"_ _1\"></span>was 2.5x (2024: 4<span class=\"_ _1\"></span>.4x<span class=\"_ _1\"></span>). </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs40c\">The Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s primary<span class=\"_ _1\"></span> debt facilities <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>ABN Amr<span class=\"_ _1\"></span>o include covenants on lev<span class=\"_ _1\"></span>erage and interest co<span class=\"_ _1\"></span>ver<span class=\"_ _2\"></span>. The Group has </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs40d\">fully complied <span class=\"_ _1\"></span>with these cov<span class=\"_ _1\"></span>enants during the <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>, and there are no<span class=\"_ gs58\"> </span>indications <span class=\"_ _1\"></span>that the Gr<span class=\"_ _1\"></span>oup would hav<span class=\"_ _1\"></span>e difficulty </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs40e\">complying with <span class=\"_ _1\"></span>the covenants <span class=\"_ _1\"></span>when they<span class=\"_ _1\"></span> will be next <span class=\"_ _1\"></span>tested on 30<span class=\"_ gs58\"> </span>June 2025.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs40f\">No final dividend is proposed in 2025 (2024: \u20acnil). <span class=\"_ _1\"></span>The Board deems it prudent <span class=\"_ _1\"></span>for<span class=\"_ _1\"></span> the Group <span class=\"_ _1\"></span>to maintain a </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs410\">strong<span class=\"_ gs58\"> </span>statemen<span class=\"_ _1\"></span>t of <span class=\"_ _1\"></span>financial position during phase one and two of<span class=\"_ _1\"></span> the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s FOCUS strategy<span class=\"_ _2\"></span>. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "<div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls6a ws2d gs412\">Financial I<span class=\"_ _1\"></span>nstruments by category<span class=\"_ _25a\"> </span></div><div class=\"gs413\"><table class=\"s w4d3 hf9\" id=\"_8b56dd1a-2afd-437d-a532-8355bbd90c06\"><tr><td></td><td class=\"t m0 x7db h24 y2322 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2322 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2322 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2322 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y2284 w4d4 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y2284 w4d5 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y2324 ff3 fs5 fc1 sc0 lsfc ws113\">Financial assets<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w8d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e1 y21c9 w4d6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">13,<span class=\"_ _0\"></span>390<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e2 y21c9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e3 y21c9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e4 y21c9 w4d7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>3,3<span class=\"_ _0\"></span>90<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w90 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e5 y21ca w4d8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>42<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b5 y21ca we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x191 y21ca we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x558 y21ca w92 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e6 y20e9 w4d9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30,<span class=\"_ _0\"></span>813<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e7 y20e9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x660 y20e9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e8 y20e9 w4da he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30,<span class=\"_ _0\"></span>813<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"gs414\"><table class=\"s w4db hf9\" id=\"_57c6d58e-9545-411d-96e4-9ae3df9ccad8\"><tr><td></td><td class=\"t m0 x7db h24 y2325 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2325 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2325 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2325 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">2024/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y2284 w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y2284 w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y2327 ff3 fs5 fc1 sc0 lsfc ws113\">Financial assets<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y20e7 w8d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e1 y20e7 w4dc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">15,660<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e9 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ea y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7eb y20e7 w38d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">15,660<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w90 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7ec y20e8 w4dd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">27<span class=\"_ _2\"></span>,427<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ed y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ee y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ef y20e8 w93 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">27<span class=\"_ _1\"></span>,4<span class=\"_ _1\"></span>27<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f0 y20e9 w4de he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">43<span class=\"_ _0\"></span>,087<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f1 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f2 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f3 y20e9 w4df he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>3,0<span class=\"_ _0\"></span>87<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"gs415\"><table class=\"s w4e0 hf1\" id=\"_c65ce2d8-eabf-4e1d-a855-bd9339fd814f\"><tr><td></td><td class=\"t m0 x7db h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2328 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y231c w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y231c w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y232a ff3 fs5 fc1 sc0 lsfc ws113\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y210d w4e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f4 y210d w4e2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(55<span class=\"_ _0\"></span>,700)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f5 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f6 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f7 y210d wac he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(5<span class=\"_ _0\"></span>5,700)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w4e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f8 y20e7 w4e4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f9 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fa y20e7 w4e5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w98 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other pay<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7fb y20e8 w4e6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(8<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fc y20e8 w4e7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(8<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>43<span class=\"_ _0\"></span>6)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7fd y20e9 w4e8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>41<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fe y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x56a y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ff y20e9 w4e9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9)<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"gs416\"><table class=\"s w4ea h120\" id=\"_6cf96620-a0a0-401c-b7ce-6e706117ea8e\"><tr><td></td><td class=\"t m0 x7db h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y232b ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">2024/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y232d w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y232d w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y232e ff3 fs5 fc1 sc0 lsfc ws113\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w4e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x800 y2150 w4eb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x801 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x802 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x803 y2150 wad he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w4e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x804 y20e6 w4ec he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x805 y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35e y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x806 y20e6 w4c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w98 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other pay<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x807 y21c9 w4ed he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(<span class=\"_ _0\"></span>11,824)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x808 y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52f y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x809 y21c9 w4ed he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(<span class=\"_ _0\"></span>11,824)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w42d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>alue Recovery<span class=\"_ _1\"></span> Instrument (\u2018VRI\u2019)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80a y20e8 w4ee he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lev<span class=\"_ _0\"></span>el 2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80b y20e8 wb2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(1<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>102)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80c y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80e y20e8 wb2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(<span class=\"_ _0\"></span>1,<span class=\"_ _1\"></span>102)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x80f y20e9 w4ef he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls121 ws77\">(7<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>,468)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x582 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x583 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x810 y20e9 w4f0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls121 ws77\">(77<span class=\"_ _1\"></span>,468<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs417\">All assets and liabilities mature <span class=\"_ _1\"></span>within one year<span class=\"_ _1\"></span> excep<span class=\"_ _1\"></span>t for<span class=\"_ _1\"></span> the lease liabilities, f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>which details are given in no<span class=\"_ _1\"></span>te 16 and </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs418\">loans, for<span class=\"_ _1\"></span> which de<span class=\"_ _1\"></span>tails are given in note 28.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs419\">T<span class=\"_ _201\"></span>rade payables are payable on <span class=\"_ _1\"></span>various <span class=\"_ _1\"></span>terms, typically<span class=\"_ _1\"></span> not longer <span class=\"_ _1\"></span>than 30 to 60 days.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls4b ws3b gs43a\">Fair<span class=\"_ _1\"></span> value of<span class=\"_ _1\"></span> financial instruments<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs43b\">In the opinion of<span class=\"_ _1\"></span> the Dir<span class=\"_ _1\"></span>ectors, there is no material diff<span class=\"_ _1\"></span>erence between <span class=\"_ _1\"></span>the book value and <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue of all <span class=\"_ _1\"></span>financial </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs43c\">assets and financial liabilities.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "Financial I<span class=\"_ _1\"></span>nstruments by category<span class=\"_ _25a\"> </span><table class=\"s w4d3 hf9\" id=\"_8b56dd1a-2afd-437d-a532-8355bbd90c06\"><tr><td></td><td class=\"t m0 x7db h24 y2322 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2322 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2322 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2322 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y2284 w4d4 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y2284 w4d5 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y2324 ff3 fs5 fc1 sc0 lsfc ws113\">Financial assets<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w8d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e1 y21c9 w4d6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">13,<span class=\"_ _0\"></span>390<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e2 y21c9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e3 y21c9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e4 y21c9 w4d7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>3,3<span class=\"_ _0\"></span>90<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w90 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e5 y21ca w4d8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>42<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b5 y21ca we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x191 y21ca we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x558 y21ca w92 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e6 y20e9 w4d9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30,<span class=\"_ _0\"></span>813<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e7 y20e9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x660 y20e9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e8 y20e9 w4da he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30,<span class=\"_ _0\"></span>813<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w4db hf9\" id=\"_57c6d58e-9545-411d-96e4-9ae3df9ccad8\"><tr><td></td><td class=\"t m0 x7db h24 y2325 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2325 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2325 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2325 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">2024/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y2284 w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y2284 w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y2327 ff3 fs5 fc1 sc0 lsfc ws113\">Financial assets<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y20e7 w8d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e1 y20e7 w4dc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">15,660<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e9 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ea y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7eb y20e7 w38d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">15,660<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w90 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7ec y20e8 w4dd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">27<span class=\"_ _2\"></span>,427<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ed y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ee y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ef y20e8 w93 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">27<span class=\"_ _1\"></span>,4<span class=\"_ _1\"></span>27<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f0 y20e9 w4de he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">43<span class=\"_ _0\"></span>,087<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f1 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f2 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f3 y20e9 w4df he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>3,0<span class=\"_ _0\"></span>87<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w4e0 hf1\" id=\"_c65ce2d8-eabf-4e1d-a855-bd9339fd814f\"><tr><td></td><td class=\"t m0 x7db h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2328 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y231c w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y231c w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y232a ff3 fs5 fc1 sc0 lsfc ws113\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y210d w4e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f4 y210d w4e2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(55<span class=\"_ _0\"></span>,700)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f5 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f6 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f7 y210d wac he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(5<span class=\"_ _0\"></span>5,700)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w4e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f8 y20e7 w4e4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f9 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fa y20e7 w4e5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w98 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other pay<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7fb y20e8 w4e6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(8<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fc y20e8 w4e7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(8<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>43<span class=\"_ _0\"></span>6)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7fd y20e9 w4e8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>41<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fe y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x56a y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ff y20e9 w4e9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9)<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w4ea h120\" id=\"_6cf96620-a0a0-401c-b7ce-6e706117ea8e\"><tr><td></td><td class=\"t m0 x7db h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y232b ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">2024/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y232d w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y232d w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y232e ff3 fs5 fc1 sc0 lsfc ws113\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w4e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x800 y2150 w4eb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x801 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x802 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x803 y2150 wad he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w4e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x804 y20e6 w4ec he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x805 y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35e y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x806 y20e6 w4c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w98 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other pay<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x807 y21c9 w4ed he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(<span class=\"_ _0\"></span>11,824)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x808 y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52f y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x809 y21c9 w4ed he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(<span class=\"_ _0\"></span>11,824)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w42d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>alue Recovery<span class=\"_ _1\"></span> Instrument (\u2018VRI\u2019)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80a y20e8 w4ee he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lev<span class=\"_ _0\"></span>el 2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80b y20e8 wb2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(1<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>102)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80c y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80e y20e8 wb2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(<span class=\"_ _0\"></span>1,<span class=\"_ _1\"></span>102)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x80f y20e9 w4ef he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls121 ws77\">(7<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>,468)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x582 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x583 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x810 y20e9 w4f0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls121 ws77\">(77<span class=\"_ _1\"></span>,468<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td></tr></table>All assets and liabilities mature <span class=\"_ _1\"></span>within one year<span class=\"_ _1\"></span> excep<span class=\"_ _1\"></span>t for<span class=\"_ _1\"></span> the lease liabilities, f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>which details are given in no<span class=\"_ _1\"></span>te 16 and loans, for<span class=\"_ _1\"></span> which de<span class=\"_ _1\"></span>tails are given in note 28.<span class=\"_ _25a\"> </span>T<span class=\"_ _201\"></span>rade payables are payable on <span class=\"_ _1\"></span>various <span class=\"_ _1\"></span>terms, typically<span class=\"_ _1\"></span> not longer <span class=\"_ _1\"></span>than 30 to 60 days.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "Financial I<span class=\"_ _1\"></span>nstruments by category<span class=\"_ _25a\"> </span><table class=\"s w4d3 hf9\" id=\"_8b56dd1a-2afd-437d-a532-8355bbd90c06\"><tr><td></td><td class=\"t m0 x7db h24 y2322 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2322 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2322 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2322 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2323 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y2284 w4d4 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y2284 w4d5 hf8\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y2324 ff3 fs5 fc1 sc0 lsfc ws113\">Financial assets<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y21c9 w8d he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e1 y21c9 w4d6 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">13,<span class=\"_ _0\"></span>390<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e2 y21c9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e3 y21c9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e4 y21c9 w4d7 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">1<span class=\"_ _0\"></span>3,3<span class=\"_ _0\"></span>90<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21ca w90 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e5 y21ca w4d8 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>42<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td><td class=\"c n x6b5 y21ca we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x191 y21ca we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x558 y21ca w92 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6f ws7a\">1<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e6 y20e9 w4d9 he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30,<span class=\"_ _0\"></span>813<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e7 y20e9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x660 y20e9 we he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e8 y20e9 w4da he3\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">30,<span class=\"_ _0\"></span>813<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w4db hf9\" id=\"_57c6d58e-9545-411d-96e4-9ae3df9ccad8\"><tr><td></td><td class=\"t m0 x7db h24 y2325 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2325 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2325 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2325 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">2024/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2326 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y2284 w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y2284 w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y2327 ff3 fs5 fc1 sc0 lsfc ws113\">Financial assets<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y20e7 w8d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receiv<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7e1 y20e7 w4dc he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">15,660<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e9 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ea y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7eb y20e7 w38d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsfc ws113\">15,660<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w90 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7ec y20e8 w4dd he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">27<span class=\"_ _2\"></span>,427<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ed y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ee y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ef y20e8 w93 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls6a ws2d\">27<span class=\"_ _1\"></span>,4<span class=\"_ _1\"></span>27<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f0 y20e9 w4de he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">43<span class=\"_ _0\"></span>,087<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f1 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f2 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f3 y20e9 w4df he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">4<span class=\"_ _0\"></span>3,0<span class=\"_ _0\"></span>87<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w4e0 hf1\" id=\"_c65ce2d8-eabf-4e1d-a855-bd9339fd814f\"><tr><td></td><td class=\"t m0 x7db h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2328 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y231c w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y231c w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y232a ff3 fs5 fc1 sc0 lsfc ws113\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y210d w4e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f4 y210d w4e2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(55<span class=\"_ _0\"></span>,700)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f5 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f6 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f7 y210d wac he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(5<span class=\"_ _0\"></span>5,700)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w4e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f8 y20e7 w4e4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f9 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fa y20e7 w4e5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w98 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other pay<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7fb y20e8 w4e6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(8<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fc y20e8 w4e7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(8<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>43<span class=\"_ _0\"></span>6)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7fd y20e9 w4e8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>41<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fe y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x56a y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ff y20e9 w4e9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9)<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w4ea h120\" id=\"_6cf96620-a0a0-401c-b7ce-6e706117ea8e\"><tr><td></td><td class=\"t m0 x7db h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y232b ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">2024/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y232d w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y232d w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y232e ff3 fs5 fc1 sc0 lsfc ws113\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w4e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x800 y2150 w4eb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x801 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x802 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x803 y2150 wad he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w4e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x804 y20e6 w4ec he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x805 y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35e y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x806 y20e6 w4c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w98 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other pay<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x807 y21c9 w4ed he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(<span class=\"_ _0\"></span>11,824)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x808 y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52f y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x809 y21c9 w4ed he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(<span class=\"_ _0\"></span>11,824)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w42d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>alue Recovery<span class=\"_ _1\"></span> Instrument (\u2018VRI\u2019)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80a y20e8 w4ee he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lev<span class=\"_ _0\"></span>el 2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80b y20e8 wb2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(1<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>102)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80c y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80e y20e8 wb2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(<span class=\"_ _0\"></span>1,<span class=\"_ _1\"></span>102)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x80f y20e9 w4ef he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls121 ws77\">(7<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>,468)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x582 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x583 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x810 y20e9 w4f0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls121 ws77\">(77<span class=\"_ _1\"></span>,468<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td></tr></table>All assets and liabilities mature <span class=\"_ _1\"></span>within one year<span class=\"_ _1\"></span> excep<span class=\"_ _1\"></span>t for<span class=\"_ _1\"></span> the lease liabilities, f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>which details are given in no<span class=\"_ _1\"></span>te 16 and loans, for<span class=\"_ _1\"></span> which de<span class=\"_ _1\"></span>tails are given in note 28.<span class=\"_ _25a\"> </span>T<span class=\"_ _201\"></span>rade payables are payable on <span class=\"_ _1\"></span>various <span class=\"_ _1\"></span>terms, typically<span class=\"_ _1\"></span> not longer <span class=\"_ _1\"></span>than 30 to 60 days.<span class=\"_ _25a\"> </span>Fair<span class=\"_ _1\"></span> value of<span class=\"_ _1\"></span> financial instruments<span class=\"_ _25a\"> </span>In the opinion of<span class=\"_ _1\"></span> the Dir<span class=\"_ _1\"></span>ectors, there is no material diff<span class=\"_ _1\"></span>erence between <span class=\"_ _1\"></span>the book value and <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alue of all <span class=\"_ _1\"></span>financial assets and financial liabilities.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "<table class=\"s w4e0 hf1\" id=\"_c65ce2d8-eabf-4e1d-a855-bd9339fd814f\"><tr><td></td><td class=\"t m0 x7db h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y2328 ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y2328 ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y2329 ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y231c w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y231c w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y232a ff3 fs5 fc1 sc0 lsfc ws113\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y210d w4e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f4 y210d w4e2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(55<span class=\"_ _0\"></span>,700)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f5 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f6 y210d we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f7 y210d wac he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(5<span class=\"_ _0\"></span>5,700)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e7 w4e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7f8 y20e7 w4e4 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7f9 y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e7 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fa y20e7 w4e5 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w98 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other pay<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7fb y20e8 w4e6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(8<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x39e y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fc y20e8 w4e7 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls13b ws153\">(8<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>43<span class=\"_ _0\"></span>6)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x7fd y20e9 w4e8 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>41<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7fe y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x56a y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7ff y20e9 w4e9 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9)<span class=\"_ _25a\"> </span></div></td></tr></table><table class=\"s w4ea h120\" id=\"_6cf96620-a0a0-401c-b7ce-6e706117ea8e\"><tr><td></td><td class=\"t m0 x7db h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">Fair<span class=\"_ _1\"></span> value </td><td class=\"t m0 x5e3 h24 y232b ff3 fs1a fc1 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x68d h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">At fair value though </td><td class=\"t m0 x7dc h24 y232b ff3 fs1a fc1 sc0 ls1 wse8\">At fair value </td><td></td></tr><tr><td class=\"t m0 x1ff h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">2024/\u20ac \u2018000<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7db h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">hierarchy<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7dd h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">cost<span class=\"_ _25a\"> </span></td><td class=\"t m0 x7de h24 y232c ff3 fs1a fc1 sc0 ls1 ws1\">profit or loss<span class=\"_ _25a\"> </span></td><td class=\"c n x7df y232d w4d4 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">through OCI<span class=\"_ _25a\"> </span></div></td><td class=\"c n x7e0 y232d w4d5 hfb\"><div class=\"t m0 x18b h24 y2216 ff3 fs1a fc1 sc0 ls1 ws1\">T<span class=\"_ _1\"></span>otal<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"t m0 x1ff h7 y232e ff3 fs5 fc1 sc0 lsfc ws113\">Financial l<span class=\"_ _1\"></span>iabilities<span class=\"_ _25a\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x18c y2150 w4e1 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x800 y2150 w4eb he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x801 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x802 y2150 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x803 y2150 wad he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsa8 wsb8\">(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e6 w4e3 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x804 y20e6 w4ec he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x805 y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x35e y20e6 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x806 y20e6 w4c6 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls83 ws8e\">(4<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y21c9 w98 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other pay<span class=\"_ _1\"></span>ables<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x807 y21c9 w4ed he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(<span class=\"_ _0\"></span>11,824)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x808 y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x52f y21c9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x809 y21c9 w4ed he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf2 ws10b\">(<span class=\"_ _0\"></span>11,824)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e8 w42d he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">V<span class=\"_ _1\"></span>alue Recovery<span class=\"_ _1\"></span> Instrument (\u2018VRI\u2019)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80a y20e8 w4ee he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">Lev<span class=\"_ _0\"></span>el 2<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80b y20e8 wb2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(1<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>102)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80c y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80d y20e8 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x80e y20e8 wb2 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 lsf4 wsf2\">(<span class=\"_ _0\"></span>1,<span class=\"_ _1\"></span>102)<span class=\"_ _25a\"> </span></div></td></tr><tr><td class=\"c n x18c y20e9 w308 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _25a\"> </span></div></td><td></td><td class=\"c n x80f y20e9 w4ef he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls121 ws77\">(7<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>,468)<span class=\"_ _25a\"> </span></div></td><td class=\"c n x582 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x583 y20e9 we he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls1 ws1\">\u2013<span class=\"_ _25a\"> </span></div></td><td class=\"c n x810 y20e9 w4f0 he7\"><div class=\"t m0 x18b h26 y20cd ff4 fs5 fc1 sc0 ls121 ws77\">(77<span class=\"_ _1\"></span>,468<span class=\"_ _1\"></span>)<span class=\"_ _25a\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "<div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls5b ws3c gs41b\">Market<span class=\"_ _1\"></span> risk<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs41c\">The Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s activities expose it primarily<span class=\"_ _1\"></span> to the <span class=\"_ _1\"></span>financial risks of<span class=\"_ _1\"></span> changes in for<span class=\"_ _1\"></span>eign currency<span class=\"_ _1\"></span> exchange rates and </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs41d\">interest r<span class=\"_ _1\"></span>ates.<span class=\"_ _25a\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "inancial risk<span class=\"_ _1\"></span> management objectives<span class=\"_ _25a\"> </span>The Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s tr<span class=\"_ _1\"></span>easury policy<span class=\"_ _1\"></span> is structured <span class=\"_ _1\"></span>to ensure that adequa<span class=\"_ _1\"></span>te financial resources ar<span class=\"_ _1\"></span>e available f<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>the development of<span class=\"_ _1\"></span> its business whilst managing its currenc<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>, interest r<span class=\"_ _1\"></span>ate, counterparty cr<span class=\"_ _1\"></span>edit and liquidity risks. <span class=\"_ _1\"></span>The Group<span class=\"_ _2\"></span>\u2019s tr<span class=\"_ _1\"></span>easury strategy<span class=\"_ _1\"></span> and policy ar<span class=\"_ _1\"></span>e developed centrally<span class=\"_ _1\"></span> and appro<span class=\"_ _1\"></span>ved by<span class=\"_ _1\"></span> the Board. FINA<span class=\"_ _25a\"> </span>Foreign currency risk management<span class=\"_ _25a\"> </span>The Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s functional curr<span class=\"_ _1\"></span>ency is <span class=\"_ _1\"></span>the Euro with <span class=\"_ _1\"></span>the majority o<span class=\"_ _1\"></span>f operating cos<span class=\"_ _1\"></span>ts and balances denominated in Euros. Equity contributions into <span class=\"_ _1\"></span>Accoya USA<span class=\"_ _1\"></span> and a smaller<span class=\"_ _1\"></span> proportion of<span class=\"_ _1\"></span> revenue and expenditur<span class=\"_ _1\"></span>e are incurred in US dollars and expenditur<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> 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=\"_ _1\"></span>from countries which are not <span class=\"_ _1\"></span>within the Euro<span class=\"_ _1\"></span>zone. The Gr<span class=\"_ _1\"></span>oup monitors any po<span class=\"_ _1\"></span>tential underlying exposure <span class=\"_ _1\"></span>to other ex<span class=\"_ _1\"></span>change rates. If ex<span class=\"_ _1\"></span>change rates changed by<span class=\"_ _1\"></span> 5% from e<span class=\"_ _1\"></span>xchange rates at 31 Mar<span class=\"_ _1\"></span>ch 2025, the effect on <span class=\"_ _1\"></span>the P&amp;L<span class=\"_ _1\"></span> from <span class=\"_ _1\"></span>the revaluation o<span class=\"_ _1\"></span>f:<span class=\"_ _25a\"> </span>\u2022 T<span class=\"_ _201\"></span>rade Receivables \u2013 P&amp;L impact <span class=\"_ _1\"></span>would not be material (2024: no<span class=\"_ _1\"></span>t material). The details o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>the T<span class=\"_ _201\"></span>rade receivables per Curr<span class=\"_ _1\"></span>ency is disclosed in note 21 <span class=\"_ _1\"></span>with the US Dollar<span class=\"_ _1\"></span> receivables held in <span class=\"_ _1\"></span>Titan <span class=\"_ _1\"></span>Wood Inc, <span class=\"_ _1\"></span>which has a US Dollar reporting<span class=\"_ gs58\"> </span>currency<span class=\"_ _2\"></span>.<span class=\"_ _25a\"> </span>\u2022 T<span class=\"_ _201\"></span>rade payables \u2013 P&amp;L impact <span class=\"_ _1\"></span>would be appro<span class=\"_ _1\"></span>ximately \u20ac104<span class=\"_ _1\"></span>,000 (2024: \u20ac144<span class=\"_ _1\"></span>,000<span class=\"_ _1\"></span>).<span class=\"_ _25a\"> </span>Interest ra<span class=\"_ _1\"></span>te risk<span class=\"_ _1\"></span> management<span class=\"_ _25a\"> </span>Up to <span class=\"_ _1\"></span>the disposal of <span class=\"_ _1\"></span>T<span class=\"_ _201\"></span>ricoya UK Ltd, some o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _1\"></span>oup<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s borrowings had <span class=\"_ _1\"></span>variable interest r<span class=\"_ _1\"></span>ates based on a relevan<span class=\"_ _1\"></span>t benchmark (ie. EURIBOR) plus an agreed mar<span class=\"_ _1\"></span>gin. Surplus funds are inv<span class=\"_ _1\"></span>ested in short term inter<span class=\"_ _1\"></span>est rate deposits to reduce exposure <span class=\"_ _1\"></span>to changes in interest r<span class=\"_ _1\"></span>ates. The Gr<span class=\"_ _1\"></span>oup does not currently<span class=\"_ _1\"></span> enter into an<span class=\"_ _1\"></span>y inter<span class=\"_ _1\"></span>est rate hedging arrangements. F<span class=\"_ _1\"></span>ollowing the disposal of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ricoya UK L<span class=\"_ _1\"></span>td, interest rates on loans ar<span class=\"_ _1\"></span>e fixed and <span class=\"_ _1\"></span>therefor<span class=\"_ _1\"></span>e no variance interest r<span class=\"_ _1\"></span>ate risk is encountered within <span class=\"_ _1\"></span>the Group. In the prior<span class=\"_ _1\"></span> year<span class=\"_ _201\"></span>, if the inter<span class=\"_ _1\"></span>est rate change by<span class=\"_ _1\"></span> 5% on loans which had a <span class=\"_ _1\"></span>variance interes<span class=\"_ _1\"></span>t element, the P&amp;L<span class=\"_ _1\"></span> impact would have been appr<span class=\"_ _1\"></span>oximately<span class=\"_ _1\"></span> \u20ac341,000<span class=\"_ _1\"></span>. Credit risk management<span class=\"_ _25a\"> </span>The Group is exposed <span class=\"_ _1\"></span>to credit risk due to its <span class=\"_ _1\"></span>trade receivables <span class=\"_ _1\"></span>from customers and cash deposits <span class=\"_ _1\"></span>with financial institutions. The Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s maximum exposure <span class=\"_ _1\"></span>to credit risk is limited to <span class=\"_ _1\"></span>their carrying amoun<span class=\"_ _1\"></span>t recognised at the balance sheet da<span class=\"_ _1\"></span>te.<span class=\"_ _25a\"> </span>The Group ensures <span class=\"_ _1\"></span>that sales are made to cus<span class=\"_ _1\"></span>tomers with an appropriate cr<span class=\"_ _1\"></span>edit history <span class=\"_ _1\"></span>to reduce the risk <span class=\"_ _1\"></span>where <span class=\"_ _1\"></span>this is considered necessary<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>The Directors consider<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>trade receivables at <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> end to be of<span class=\"_ _1\"></span> good credit quality<span class=\"_ _1\"></span> including those that ar<span class=\"_ _1\"></span>e past due (<span class=\"_ _1\"></span>see note 21). <span class=\"_ _1\"></span>The Group is not exposed <span class=\"_ _1\"></span>to any<span class=\"_ _1\"></span> significant credit risk exposure in r<span class=\"_ _1\"></span>espect of any<span class=\"_ _1\"></span> single counterparty or<span class=\"_ _1\"></span> any gr<span class=\"_ _1\"></span>oup of counterparties <span class=\"_ _1\"></span>with similar char<span class=\"_ _1\"></span>acteristics other <span class=\"_ _1\"></span>than the balances <span class=\"_ _1\"></span>which are provided <span class=\"_ _1\"></span>for as described in no<span class=\"_ _1\"></span>te 21.<span class=\"_ _25a\"> </span>The Group has credit risk <span class=\"_ _1\"></span>from financial institutions. Cash deposits ar<span class=\"_ _1\"></span>e placed with a group o<span class=\"_ _1\"></span>f financial ins<span class=\"_ _1\"></span>titutions with suitable credit ratings in or<span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>to manage credit risk with any<span class=\"_ _1\"></span> one financial institution. <span class=\"_ _1\"></span>All financial ins<span class=\"_ _1\"></span>titutions utilised by the Group, and <span class=\"_ _1\"></span>with which <span class=\"_ _1\"></span>the Group holds cash balances have inv<span class=\"_ _1\"></span>estment grade credit r<span class=\"_ _1\"></span>atings.<span class=\"_ _25a\"> </span>Liquidity risk management<span class=\"_ _25a\"> </span>Ultimate responsibility<span class=\"_ _1\"></span> for<span class=\"_ _1\"></span> liquidity risk management r<span class=\"_ _1\"></span>ests with <span class=\"_ _1\"></span>the Board, which has built an appr<span class=\"_ _1\"></span>opriate liquidity risk management frame<span class=\"_ _1\"></span>work f<span class=\"_ _1\"></span>or the managemen<span class=\"_ _1\"></span>t of <span class=\"_ _1\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s short-, medium- and long-term funding and liquidity<span class=\"_ _1\"></span> management requiremen<span class=\"_ _1\"></span>ts. The Gr<span class=\"_ _1\"></span>oup manages liquidity 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=\"_ _1\"></span>forecast and actual cash <span class=\"_ _1\"></span>flows and matching the ma<span class=\"_ _1\"></span>turity pro<span class=\"_ _1\"></span>file of <span class=\"_ _1\"></span>financial assets and liabilities. See note 16 and 28.<span class=\"_ _25a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "<div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls6a ws2d gs427\">Credit risk management<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls58 ws1 gs428\">The Group is exposed <span class=\"_ _1\"></span>to credit risk due to its <span class=\"_ _1\"></span>trade receivables <span class=\"_ _1\"></span>from customers and cash deposits <span class=\"_ _1\"></span>with financial institutions. </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls58 ws1 gs429\">The Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s maximum exposure <span class=\"_ _1\"></span>to credit risk is limited to <span class=\"_ _1\"></span>their carrying amoun<span class=\"_ _1\"></span>t recognised at the balance sheet da<span class=\"_ _1\"></span>te.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs42a\">The Group ensures <span class=\"_ _1\"></span>that sales are made to cus<span class=\"_ _1\"></span>tomers with an appropriate cr<span class=\"_ _1\"></span>edit history <span class=\"_ _1\"></span>to reduce the risk <span class=\"_ _1\"></span>where <span class=\"_ _1\"></span>this is </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs42b\">considered necessary<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>The Directors consider<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>trade receivables at <span class=\"_ _1\"></span>year<span class=\"_ _1\"></span> end to be of<span class=\"_ _1\"></span> good credit quality<span class=\"_ _1\"></span> including </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs42c\">those that ar<span class=\"_ _1\"></span>e past due (<span class=\"_ _1\"></span>see note 21). <span class=\"_ _1\"></span>The Group is not exposed <span class=\"_ _1\"></span>to any<span class=\"_ _1\"></span> significant credit risk exposure in r<span class=\"_ _1\"></span>espect of </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs42d\">any<span class=\"_ _1\"></span> single counterparty or<span class=\"_ _1\"></span> any gr<span class=\"_ _1\"></span>oup of counterparties <span class=\"_ _1\"></span>with similar char<span class=\"_ _1\"></span>acteristics other <span class=\"_ _1\"></span>than the balances <span class=\"_ _1\"></span>which are </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs42e\">provided <span class=\"_ _1\"></span>for as described in no<span class=\"_ _1\"></span>te 21.<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs42f\">The Group has credit risk <span class=\"_ _1\"></span>from financial institutions. Cash deposits ar<span class=\"_ _1\"></span>e placed with a group o<span class=\"_ _1\"></span>f financial ins<span class=\"_ _1\"></span>titutions with </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws99 gs430\">suitable credit ratings in or<span class=\"_ _1\"></span>der <span class=\"_ _1\"></span>to manage credit risk with any<span class=\"_ _1\"></span> one financial institution. <span class=\"_ _1\"></span>All financial ins<span class=\"_ _1\"></span>titutions utilised by </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs431\">the Group, and <span class=\"_ _1\"></span>with which <span class=\"_ _1\"></span>the Group holds cash balances have inv<span class=\"_ _1\"></span>estment grade credit r<span class=\"_ _1\"></span>atings.<span class=\"_ _25a\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "<div class=\"t m0 h4 ff5 fs2 fc4 sc0 ls148 ws161 gs433\">Liquidity risk management<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs434\">Ultimate responsibility<span class=\"_ _1\"></span> for<span class=\"_ _1\"></span> liquidity risk management r<span class=\"_ _1\"></span>ests with <span class=\"_ _1\"></span>the Board, which has built an appr<span class=\"_ _1\"></span>opriate liquidity </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs435\">risk management frame<span class=\"_ _1\"></span>work f<span class=\"_ _1\"></span>or the managemen<span class=\"_ _1\"></span>t of <span class=\"_ _1\"></span>the Group<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>s short-, medium- and long-term funding and liquidity<span class=\"_ _1\"></span> </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs436\">management requiremen<span class=\"_ _1\"></span>ts. The Gr<span class=\"_ _1\"></span>oup manages liquidity risk by<span class=\"_ _1\"></span> maintaining adequate reserv<span class=\"_ _1\"></span>es and banking facilities </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs437\">by<span class=\"_ _1\"></span> continuously monitoring <span class=\"_ _1\"></span>forecast and actual cash <span class=\"_ _1\"></span>flows and matching the ma<span class=\"_ _1\"></span>turity pro<span class=\"_ _1\"></span>file of <span class=\"_ _1\"></span>financial assets and </div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs438\">liabilities. See note 16 and 28.<span class=\"_ _25a\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls1 ws1 gs440\">33. <span class=\"_ _5\"> </span>Relate<span class=\"_ _0\"></span>d par<span class=\"_ _0\"></span>ty tr<span class=\"_ _0\"></span>ansac<span class=\"_ _0\"></span>tions<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs441\">There have been no r<span class=\"_ _1\"></span>elated party <span class=\"_ _1\"></span>transactions in the <span class=\"_ _1\"></span>year<span class=\"_ _2\"></span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "<div class=\"t m0 h1b ff5 fs4 fc3 sc0 ls4f ws56 gs443\">34.  Subseque<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>t events<span class=\"_ _25a\"> </span></div><div class=\"t m0 h14 ff4 fs2 fc1 sc0 ls1 ws1 gs444\">There have been no o<span class=\"_ _1\"></span>ther material ev<span class=\"_ _1\"></span>ents since 31 March 2025. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  }
 }
}